CBIC / GST circular 27/2025-Customs · 31 Oct 2025
Official title
27/2025 : Continuation of online application facility under MOOWR Scheme- hosted on Invest India Portal.
Official record
Open source pageSummary
Check the official recordThe Central Board of Indirect Taxes and Customs extends the online application facility for the MOOWR scheme on the Invest India portal. This facility remains operational until 15 November 2025. Applicants submit requests under section 58 and section 65 of the Customs Act 1962 through this portal. Jurisdictional Principal Commissioners and Commissioners of Customs process these applications according to existing legal provisions. The authority develops a new CBIC-hosted digital module for future application submissions. Field formations inform trade and industry associations about this extension.
What you must do
Key dates
Who is affected
Circular No. 27 /2025-Customs
F. No: 473/02/2022-LC
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
****
North Block, New Delhi
Dated: 31st October, 2025
To
All Principal Chief Commissioners/Chief Commissioners of Customs
Principal Directors General/Directors General of Customs
All Principal Commissioners/Commissioners of Customs
Subject: Continuation of online application facility under MOOWR Scheme – hosted on Invest India portal – reg.
Reference is invited to Circular No. 19/2025-Customs dated 23.07.2025 regarding continuation of the online application facility hosted on Invest India up to 31.10.2025.
In continuation of the above working arrangement, it has been decided that the existing online facility hosted by Invest India shall continue to remain operational up to 15th November, 2025, for receipt of applications under section 58 and section 65 of the Customs Act, 1962.
Applications submitted through this portal may continue to be processed by the jurisdictional Principal Commissioners/Commissioners of Customs in accordance with extant legal provisions and instructions.
A CBIC-hosted digital module for submission of MOOWR/MOOSWR applications is under final stages of testing; detailed instructions regarding the timeline and deployment shall be issued separately.
Field formations are requested to immediately inform trade and industry associations under their jurisdiction.
Hindi version follows.
(Rashmi Shakrawal)
OSD (ICD)