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MOOWR Manual: An end-to-end digital handbook

09 Feb 20262 min read

India’s trade and manufacturing landscape is being reshaped by a series of structural reforms aimed at positioning the country as a globally competitive manufacturing hub. Customs and trade facilitation measures are increasingly designed not only to reduce costs but also to provide flexibility, predictability, and alignment with global supply chains.

In this changing landscape, the Manufacturing and Other Operations in Warehouse Regulations (MOOWR), 2019, has emerged as a powerful enabler, offering duty deferment, improved cash flow efficiency, and enhanced operational flexibility for businesses across manufacturing and value chains.

The recent launch of the enhanced online MOOWR module on ICEGATE, coupled with the updated FAQs issued in September 2025, marks a decisive shift towards a more streamlined, transparent, and technology-driven compliance framework. These developments provide greater clarity and predictability to the MOOWR regime and align India’s warehousing and manufacturing ecosystem more closely with global best practices.

In this context, Grant Thornton Bharat has prepared a comprehensive MOOWR Manual designed as a practical reference guide for businesses, practitioners, and stakeholders. The manual is structured to help users navigate the revised digital processes under the enhanced ICEGATE module and translate regulatory provisions into on-the-ground, workable compliance actions.

The manual covers:

Core legal and regulatory requirements.
Step-by-step digital application workflows.
Documentation and approval processes.
Ongoing compliance obligations and risk considerations with a strong emphasis on practical implementation and operational clarity.