The Central Board of Indirect Taxes & Customs (CBIC) issued Circular No. 27/2025-Customs on October 31, 2025, concerning the Manufacturing and Other Operations in Warehouse Regulations (MOOWR) Scheme. The circular extends the deadline for the current online application process, which is hosted on the Invest India portal. This decision is a continuation of the working arrangement detailed in the earlier Circular No. 19/2025-Customs, which had set an expiry date of October 31, 2025. The new instruction confirms that the existing online application facility for MOOWR will remain operational until November 15, 2025, for receiving applications under Section 58 and Section 65 of the Customs Act, 1962. During this extension period, jurisdictional Principal Commissioners/Commissioners of Customs must continue to process applications submitted through the Invest India portal in accordance with existing legal provisions. The CBIC also informed that a new, dedicated digital module for MOOWR/MOOSWR applications, hosted by the Board, is in the final stages of testing, and separate instructions regarding its deployment will be issued later. Field formations are instructed to inform the trade and industry associations immediately about this deadline extension.
Circular No. 27/2025-Customs | Dated: 31st October, 2025
F. No: 473/02/2022-LC
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
North Block, New Delhi
To
All Principal Chief Commissioners/Chief Commissioners of Customs
Principal Directors General/Directors General of Customs
All Principal Commissioners/Commissioners of Customs
Subject: Continuation of online application facility under MOOWR Scheme — hosted on Invest India portal — reg.
Reference is invited to Circular No. 19/2025-Customs dated 23.07.2025 regarding continuation of the online application facility hosted on Invest India up to 31.10.2025.
2. In continuation of the above working arrangement, it has been decided that the existing online facility hosted by Invest India shall continue to remain operational up to 15th November, 2025, for receipt of applications under section 58 and section 65 of the Customs Act, 1962.
3. Applications submitted through this portal may continue to be processed by the jurisdictional Principal Commissioners/Commissioners of Customs in accordance with extant legal provisions and instructions.
4. A CBIC-hosted digital module for submission of MOOWR/MOOSWR applications is under final stages of testing; detailed instructions regarding the timeline and deployment shall be issued separately.
5. Field formations are requested to immediately inform trade and industry associations under their jurisdiction.
Hindi version follows.
(Rashmi Shakrawal)
OSD (ICD)
