TaxTMI 
TaxTMI 
Moowr registration regarding the query
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....oowr registration regarding the query <br> Query (Issue) Started By: - Mathi Dated:- 9-9-2026 Customs - Exim - SEZ <br> Got 1 Replies <br> Customs<br> <br> Dear Sir / Madam We are Star export House holder and we are planning to move for MOOWR registration. In MOOWR registration, we need to submit trible duty bond for registration. As status holder shall get Exemption to submit the bond or should n....
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....eed need to submit the Bond . Please guide --Reply By: Sanjeev Agarwal The Reply: Yes - if you are proposing to register your unit under MOOWR (Section 65 of the Customs Act), being a "Star Export House/Status Holder does not, by itself, exempt you from executing the triple-duty bond. Position Under the MOOWR framework, Regulation 4 of the Manufacture and Other Operations in Warehouse (No. 2)....
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.... Regulations, 2019 requires the applicant to undertake to execute the prescribed bond. More importantly, Section 59 of the Customs Act, 1962 requires the owner/importer of warehoused goods to execute a triple-duty bond. CBIC Circular No. 34/2019-Customs dated 1 October 2019 specifically clarifies that the bond prescribed in its Annexure C serves the requirements of both: * the MOOWR Regulations....
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....; and * Section 59 of the Customs Act. (Bangalore Customs) Therefore: Issue Position Star Export House / Status Holder Does not automatically give exemption MOOWR registration under Section 65 Bond required Triple-duty bond under Section 59 Required Separate MOOWR bond + triple-duty bond Generally one prescribed bond (Annexure C) serves both requirements Bank guarantee/security Needs to be exa....
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....mined separately based on the applicable warehouse provisions Important distinction There are various benefits/concessions available to Status Holders under FTP/customs notifications, but those should not be automatically extended to the MOOWR triple-duty bond. The MOOWR-specific CBIC clarification is quite direct: Section 59 requires the triple-duty bond for warehoused goods, and the prescribed ....
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....MOOWR bond is designed to satisfy that requirement. (TaxGuru) I also checked the materials available in your reference library, but they do not contain the specific MOOWR/Section 59 provision needed to establish a Status Holder exemption. The GST material on LUT/bond is a different bond regime and should not be confused with the MOOWR customs bond. My recommendation for your case Proceed on the ....
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....basis that the triple-duty bond is required, unless your jurisdictional Customs Commissionerate gives you a specific written exemption/dispensation under an applicable notification or circular. <br>***<br> Discussion Forum - Knowledge Sharing....