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09 Feb 2026 1 min read
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:
The tax and regulatory environment continues to evolve rapidly, with significant developments on both federal and state fronts.
The Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR) has become an important customs duty deferment framework for manufacturers in India.
The August 2026 edition of the Grant Thornton Bharat Monthly Tax Bulletin provides a concise summary of key developments in direct taxes, FEMA, transfer pricing, and indirect taxes for July 2026.
