The Central Board of Indirect Taxes & Customs (CBIC) has extended the online application facility for the Manufacturing and Other Operations in Warehouse (MOOWR) Scheme through the Invest India portal. This decision, communicated via Circular No. 19/2025 – Customs dated July 23, 2025, allows applicants to continue submitting applications under Sections 58 and 65 of the Customs Act, 1962, via https://www.investindia.gov.in/bonded-manufacturing until October 31, 2025. The extension prioritizes operational ease and uninterrupted digital access for users. Applications submitted through this portal will be processed by the jurisdictional Principal Commissioners/Commissioners of Customs as per existing legal provisions. An alternative digital system for MOOWR applications is under development, and details regarding its transition will be issued later. Consequently, Circular No. 18/2025-Customs dated July 22, 2025, which directed email submissions, has been withdrawn. Field formations are advised to inform trade and industry associations to ensure smooth facilitation.
F. No: 473/02/2022-LC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
Circular No. 19/2025 – Customs | Dated: 23rd July, 2025
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. 18/2025-Customs dated 22.07.2025 regarding the submission of applications under the MOOWR Scheme through e-mail to jurisdictional Commissionerates.
2. In view of the operational ease, user familiarity, and the importance of maintaining uninterrupted digital access for applicants, it has been decided that, as a working arrangement, the existing online facility hosted by Invest India shall continue to remain operational up to 31st October, 2025. The portal at https://www.investindia.gov.in/bonded-manufacturing may accordingly continue to be used for submission of applications under section 58 and section 65 of the Customs Act, 1962.
3. Applications submitted through this portal may be processed by the jurisdictional Principal Commissioners/Commissioners of Customs in accordance with extant legal provisions and instructions. An alternate digital model for submission of MOOWR applications is currently under consideration. The application process will be transitioned to the new electronic system in due course. Detailed instructions regarding the timeline and procedure for the transition shall be issued separately.
4. In light of the above, Circular No. 18/2025-Customs dated 22.07.2025 is hereby withdrawn.
5. Field formations are requested to immediately inform trade and industry associations under their jurisdiction and extend necessary guidance to ensure continued smooth facilitation. Hindi version follows.
(Prabhjot Kaur)
OSD (Customs & EP)
