TaxTMI 
TaxTMI 
Conversion of MOOWR Unit to EOU Unit
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....onversion of MOOWR Unit to EOU Unit<br> Query (Issue) Started By: - CHICKMAGALUR SRIKANTHA Dated:- 30-8-2025 Last Reply Date:- 31-8-2025 Customs - Exim - SEZ<br>Got 3 Replies<br>Customs<br>An existing company operating under MOOWR scheme wish to switch over to EOU scheme. Whether the said company apply for an EOU license / permission to Development Commissioner, without canceling the MOOWR license....
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..... On receipt of the license /eou approval from DC, then the company wish to transfer the capital goods and materials imported under MOOWR to EOU unit under bond to bond transfer without payment of duty and without physical movement of the goods. Then MOOWR unit will surrender the license. In the said scenario, is it possible to apply for Eou status license while operating under moowr scheme....
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.... till the eou license is obtained. the moowr unit and eou unit location is one and the same. Reply By Sadanand Bulbule: The Reply: The company should first apply for EOU approval while holding MOOWR [Manufacture & Other Operations in Warehouse Regulations, 2019], then transfer all capital goods/materials through bond-to-bond transfer without physical movement, and finally surrender the MOO....
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....WR license after Customs reconciliation. This ensures seamless conversion without duty payment or disruption of operations. Reply By Shilpi Jain: The Reply: Practically this is possible only if you have 2 premises and you want to hold on MOOWR in the existing premises and for the new premises you are taking EOU. HOwever, in the same premises, as I understand, practically it is not allow....
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....ed to retain MOOWR and take EOU. Reply By Shilpi Jain: The Reply: Though what is the reason for moving from MOOWR to EOU? Further to note that movement of goods from MOOWR to EOU is not bond to bond transfer. Moving goods to EOU will require filing of BoE for home consumption which will then require the MOOWR unit to pay off the BCD deferment. Though this is not the intention of the scheme....
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...., a representation has to be made to the government in case this benefit is sought. You can consider this aspect.<br> Discussion Forum - Knowledge Sharing ....