Capital goods sent for testing purpose after import under MOOWR

[Varsha Lingayat]

Hi,

We have a MOOWR license for our warehouse (Section 65 Unit for Customs purpose). We are in the process of importing capital goods in one of such warehouses. Post import, we have to send certain no of such capital goods for testing purpose. There is specific circular (Circular No.48/2020- Customs) for sending jigs, moulds, tools, fixtures, instruments, tackles, hangers, instruments, patterns and drawings for job work purpose after importing under MOOWR. Our capital goods do not fall in any of such category. Can we import the entire lot under MOOWR and then send part of the lot for testing purpose.

[Shilpi Jain]

The said circular also clarifies that capital goods can be sent for repaid outside the unit

[Raghunandhaanan rvi]

Capital goods can be sent outside the MOOWR unit only for repair on permission from the bond officer. Hence, in my view, moving out of capital goods from the Moowr unit for testing is not permitted.

AI Summary

Capital goods under MOOWR cannot leave the unit for testing; exit permitted only for repair with bond officer permission. Capital goods imported under the MOOWR regime and held in a Section 65 warehouse cannot be removed from the unit for testing; the circular that permits movement for job work applies only to listed items and not to the capital goods at issue, and outward movement is allowed solely for repair subject to prior permission from the customs/bond officer.