Private Bonded Warehouse Licence & MOOWR, Managed End to End
Defer customs duty on imported inputs and capital goods by operating from a customs bonded warehouse. We assess fit, prepare the integrated Section 58 / Section 65 application, file it with Customs and set up the records, bond and returns MOOWR requires.
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Private Bonded Warehouse Licence & MOOWR in brief
Who it applies to, what it costs, how long it takes and which law governs it — before the details.
A private bonded warehouse licence is granted by the Principal Commissioner or Commissioner of Customs under Section 58 of the Customs Act, 1962 and the Private Warehouse Licensing Regulations, 2016. With permission under Section 65 and the Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR), you can manufacture or carry out other operations inside the bonded premises. Imported inputs and capital goods are warehoused without immediate payment of duty; duty is paid only when goods are cleared for home consumption, and goods exported attract no import duty. MOOWR carries no export obligation. Section 65 permissions are now applied for on an ICEGATE 2.0 module.
- Professional Fee
- Custom quote
- Governing Law
- Customs Act 1962
- Licence
- Section 58
- Operations
- Section 65 (MOOWR 2019)
- Authority
- Pr. Commissioner / Commissioner
- Platform
- ICEGATE 2.0 module
- Export Obligation
- None
- Security
- Bond & solvency
- Act
- Customs Act, 1962 (Sections 58, 59, 65)
- Regulations
- Private Warehouse Licensing Regulations, 2016
- Operations
- MOOWR, 2019
- Authority
- Pr. Commissioner / Commissioner of Customs
- Platform
- ICEGATE 2.0
- Last Reviewed
- 23 Sep 2026
What Is Private Bonded Warehouse Licence & MOOWR?
A quick, plain-language explanation before the details.
A bonded warehouse licence lets you keep imported goods in your own premises under customs control without paying duty upfront. MOOWR permission lets you also manufacture there, paying duty only on what you sell in India.
Section 58 of the Customs Act, 1962 allows licensing of private warehouses, read with the Private Warehouse Licensing Regulations, 2016. Section 65 allows manufacture and other operations in a warehouse, governed by the Manufacture and Other Operations in Warehouse Regulations, 2019. Section 59 requires a bond for warehoused goods.
The licence and permission are granted by the jurisdictional Principal Commissioner or Commissioner of Customs under CBIC. Section 65 applications are filed on the ICEGATE 2.0 warehouse licensing module, on port codes notified by the Chief Commissioner.
The licence and permission continue subject to compliance with their conditions, and can be suspended or cancelled by Customs under the regulations for breach.
Is This Service Right for You?
Ideal for
- Manufacturers with high imported input or capital goods content
- Exporters who want duty deferment without EOU or SEZ obligations
- Businesses selling both in India and abroad from one plant
- Project imports of costly machinery with long commissioning periods
- Repair, refurbishment and assembly operations on imported goods
- Companies comparing MOOWR with EOU, SEZ and Advance Authorisation
You may need this if
- Duty on imported inputs or capital goods is blocking your working capital
- You export part of your output and sell the rest in India
- You want to avoid export obligations and NFE conditions
- You plan to import machinery and pay duty only when it is cleared
- You carry out repair, testing or re-export operations on imported goods
- You need an existing warehouse licence extended to manufacturing
Not sure if you need this?
Talk to an Expert →Why Use a Private Bonded Warehouse & MOOWR?
MOOWR gives manufacturers duty deferment without the export commitments of EOU or SEZ schemes. Here is why businesses choose it.
Talk to a Customs Warehousing Expert →Duty Deferment
Import duties on inputs and capital goods are deferred while goods stay in the warehouse and are paid only on clearance for home consumption.
No Duty on Exports
Where goods manufactured in bond are exported, the import duty on the inputs used is not payable.
No Export Obligation
Unlike EOU or SEZ schemes, MOOWR has no export obligation, NFE condition or minimum investment.
Your Own Location
The bonded warehouse can be your own factory premises anywhere in India, licensed by the jurisdictional Customs authority.
Flexible Sales Mix
Sell in India or export in any proportion; duty applies only to what you clear into the domestic market.
Better Cash Flow
Deferring duty on costly machinery and inputs frees working capital for the business.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- A valid IEC and GST registration, with the warehouse declared as a GST place of business
- Premises you own or lease, suitable for customs control
- A solvency certificate from a scheduled bank as required
- Insurance for warehoused goods
- A record-keeping system able to track goods in and out of bond
- No disqualifying offences under the licensing regulations
Everything You Need. One Professional Team.
Scheme Fit Review
Compare MOOWR with EOU, SEZ and Advance Authorisation for your import and sales mix.
Premises Check
Review the premises, layout and security arrangements against licensing requirements.
Integrated Application
Prepare the combined Section 58 licence and Section 65 permission application with declarations and undertakings.
ICEGATE 2.0 Filing
File on the ICEGATE 2.0 warehouse licensing module and track the application.
Customs Queries
Respond to queries and verification by the jurisdictional Customs officers.
Bond & Solvency
Guide the bond, solvency certificate and insurance needed for the licence.
Records Setup
Set up the digital records of receipt, operations and removal that MOOWR requires.
Returns & Compliance
Support periodic returns, clearance procedures and audits after the licence.
What You’ll Receive
What Documents Are Required for a Bonded Warehouse Licence?
Customs looks at the applicant, the premises and the safeguards for duty-deferred goods. Keep clear scans (PDF/JPG) ready — we collect everything securely over WhatsApp or email.
Applicant
Identity & registration proof- Import Export Code (IEC)
- GST registration with the warehouse as a place of business
- PAN and constitution documents
- Authorisation of the signatory and KYC of directors / partners
Premises
Site proof- Ownership or lease documents for the premises
- Site plan and layout showing the bonded area
- Details of security and storage arrangements
- Details of the manufacturing or other operations proposed
Financial & Security
Bond & safeguards- Solvency certificate from a scheduled bank
- Insurance cover for warehoused goods
- Details of inputs and capital goods to be warehoused
- Declarations and undertakings in the prescribed format
Declare the GST place of business
The warehouse where Section 65 operations are carried out must be declared as a place of business in your GST registration. We check this before filing.
One integrated application
CBIC designed a single application covering the Section 58 licence and Section 65 permission, including declarations under the licensing regulations and undertakings under MOOWR.
Solvency certificate
The Private Warehouse Licensing Regulations require a solvency certificate from a scheduled bank for an amount specified by the Commissioner.
ICEGATE 2.0 module
Since Circular No. 28/2025-Customs (15 November 2025), Section 65 applications are filed on a dedicated ICEGATE 2.0 module, on port codes notified locally.
Don’t have all the documents?
We’ll identify what your case needs →How to Get a Bonded Warehouse Licence & MOOWR Permission (Step by Step)
The application is filed on the ICEGATE 2.0 module and decided by the jurisdictional Customs Commissioner.
Scheme fit & premises check
We confirm MOOWR suits your import and sales mix and that the premises meet licensing requirements.
Documents & undertakings
Collect IEC, GST, premises, solvency and insurance documents and prepare declarations.
ICEGATE 2.0 application
File the Section 58 / Section 65 application on the ICEGATE 2.0 warehouse licensing module.
Customs verification
Customs officers verify the application and premises. We handle queries on your behalf.
Licence & permission
On approval, the Commissioner grants the licence and Section 65 permission with conditions.
Bond & operations start
Execute the bond, set up records and begin warehousing imported goods under MOOWR.
How Long Does a Bonded Warehouse Licence Take?
| Stage | Expected Time |
|---|---|
| Scheme review, premises check & documents | Depends on document readiness |
| ICEGATE 2.0 application & Customs verification | Subject to Customs processing |
| Licence, permission, bond & start of operations | After approval and bond execution |
The timeline depends on how complete the application is, premises verification, any queries raised and the jurisdiction’s processing. Having the GST place of business, solvency certificate and insurance ready in advance avoids most delays.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Monthly | File the periodic return with the bond officer as prescribed · Reconcile receipts, consumption and removals · Pay duty on goods cleared for home consumption |
| Annually | Review insurance and solvency cover · Reconcile capital goods and inputs in bond · Keep the licence conditions under review |
| Event-Based | Seek permission for new operations or changes · Follow the procedure for export and domestic clearances · Report changes in premises or constitution |
| Ongoing | Maintain digital records of warehoused goods · Keep records audit-ready for Customs · Track CBIC circulars and notifications |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Choose between MOOWR, EOU and SEZ alone
- Draft the integrated application and undertakings
- Learn the ICEGATE 2.0 module yourself
- Arrange solvency, bond and insurance without a checklist
- Answer Customs queries unaided
- Design MOOWR records from scratch
- Risk duty demands from weak records
With TaxClue
- Scheme comparison before you commit
- Integrated application prepared for you
- ICEGATE 2.0 filing handled
- Bond, solvency and insurance guided
- Customs queries answered by our team
- Digital records framework set up
- Returns and clearance support after the licence
Skip the guesswork.
Let an expert handle it →What happens next
Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
What Compliance Applies After the Licence?
Monthly
- File the periodic return with the bond officer as prescribed
- Reconcile receipts, consumption and removals
- Pay duty on goods cleared for home consumption
Annually
- Review insurance and solvency cover
- Reconcile capital goods and inputs in bond
- Keep the licence conditions under review
Event-Based
- Seek permission for new operations or changes
- Follow the procedure for export and domestic clearances
- Report changes in premises or constitution
Ongoing
- Maintain digital records of warehoused goods
- Keep records audit-ready for Customs
- Track CBIC circulars and notifications
Penalties & Consequences
What is at stake if you do not comply
- Duty demands with interest where records do not reconcile
- Licence action for removing goods without following the procedure
- Operations held up if the bond or insurance lapses
- Applications delayed where the GST place of business is not declared
Regulatory Updates 2025–26
- 15 Nov 2025: CBIC Circular No. 28/2025-Customs launched a dedicated ICEGATE 2.0 module for Section 65 permissions under MOOWR and MOOSWR.
- 2019: MOOWR 2019 notified (Notification No. 69/2019-Customs) with an integrated Section 58 / Section 65 application under Circular No. 34/2019-Customs.
Why Businesses Choose TaxClue
CA / CS Team
Qualified professionals with customs, GST and FTP scheme experience.
Scheme Comparison
We weigh MOOWR against EOU, SEZ and Advance Authorisation for you.
Always Updated
We track CBIC circulars, ICEGATE advisories and local public notices.
Fully Online
Most work happens over WhatsApp / email, with coordination for verification visits.
Transparent Fees
A clear quote upfront — government fees at actuals, zero hidden charges.
Post-Licence Support
Returns, records and clearance support after the licence.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
What is a private bonded warehouse?
What is MOOWR?
Is there an export obligation under MOOWR?
What happens to duty when goods are exported?
Are capital goods covered?
Who grants the licence and the permission?
How do I apply for MOOWR permission now?
Can the licence and permission be applied for together?
Is a solvency certificate required?
Does the warehouse need to be in my GST registration?
What records must be kept?
MOOWR vs EOU — which is better?
MOOWR vs Advance Authorisation?
Can I carry out repairs or other operations under MOOWR?
Is IGST also deferred under MOOWR?
Official Sources & Legal References
Every regulatory detail on this page is drawn from primary law and official government sources. Verify them directly:
- ICEGATE — Warehouse Licensing guidelinesUser manuals for the ICEGATE 2.0 module for Section 65 (MOOWR / MOOSWR) permissions
- CBIC — Customs Circulars & InstructionsCircular No. 34/2019-Customs (integrated application) and Circular No. 28/2025-Customs
- FAQs on Manufacture and Other Operations in Customs WarehouseOfficial FAQs published by the CGST & Customs Hyderabad Zone
- Customs Act, 1962 — India CodeSections 58, 59 and 65 of the Customs Act, 1962
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Get Your Bonded Warehouse & MOOWR Permission — Fully Managed
Expert-managed Section 58 licence and Section 65 MOOWR permission — scheme comparison, integrated application, ICEGATE 2.0 filing, bond and records setup, end to end. Consultation, transparent fees, zero hidden charges.
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