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.
Clarification Sought on Sending Capital Goods for Testing Under MOOWR License; Allowed Only for Repair with Permission A participant inquired about sending imported capital goods for testing under the MOOWR license for a warehouse, noting that a specific customs circular allows certain items to be sent for job work but does not explicitly include capital goods. Two responses were provided: one indicated that the circular allows capital goods to be sent for repair, while the other clarified that capital goods can only be sent out for repair with bond officer permission, suggesting that sending them for testing is not allowed. (AI Summary)
TaxTMI 
TaxTMI 
