Import & Export

AEO & MooWR Certification

Two transformational customs programmes — AEO recognition for trusted-trader privileges, and MooWR for indefinite deferment of import customs duty.

About this Service

AEO and MooWR can fundamentally change a company's working capital position. AEO grants privileged customs treatment with faster clearance and reduced examination. MooWR allows manufacturers to import inputs and capital goods without paying customs duty until — and unless — finished goods are cleared into the domestic market.

EXPORTAS has handled multiple AEO certifications across T1, T2 and T3 levels, and full MooWR licence applications including warehouse layout approvals, security plan submissions, and ongoing transaction record maintenance.

What is AEO and MooWR?

AEO (Authorised Economic Operator) is a CBIC programme that recognises businesses with strong customs compliance and supply chain security. AEO holders get faster clearance, lower BG requirements, and direct port delivery. Tiers run from T1 (basic) to T3 (premium) for importers/exporters, plus LO (Logistics Operator).

MooWR (Manufacture and Other Operations in Warehouse Regulations, 2019) permits a licensed warehouse to import goods without payment of customs duty. Duty becomes payable only when goods (or finished products containing them) are cleared into the domestic tariff area — and is fully waived if goods are exported.

Who Should Avail This Service?

  • Established importers and exporters with consistent compliance history
  • Manufacturers seeking working capital relief on imported inputs and capex
  • Companies with high import volumes wanting faster Customs throughput
  • Logistics operators (3PL, freight forwarders, CHAs) eligible for AEO-LO
  • Businesses planning to set up new manufacturing units with import-heavy bills of materials
  • Exporters wanting to combine MooWR with EOU/SEZ-style benefits without geographic restriction

Key Benefits

  • AEO: Faster customs clearance and reduced examination percentage
  • AEO: Direct Port Delivery, deferred duty payment, lower BG requirements
  • AEO T2/T3: Mutual Recognition with several partner countries
  • MooWR: Indefinite duty deferment — pay only on home consumption
  • MooWR: Full duty waiver if finished goods are exported
  • MooWR: No physical export obligation, no time limit
  • Both schemes substantially improve cash flow and reduce friction

Documents Required

  • Three years' financial statements and IT returns
  • Compliance history with Customs and GST
  • Site layout, security plan and inventory management SOP
  • Internal control documentation and training records
  • Self-assessment questionnaire (SAQ) for AEO
  • Solvency certificate and bank reference
  • Detailed manufacturing process and bill of materials (for MooWR)
  • Warehouse premises ownership/lease documents
Validity & Timelines

AEO T1/T2 certificate is valid 3 years; AEO T3 is valid 5 years; renewable on application. MooWR licence has no expiry but is subject to ongoing compliance and periodic inspections.

Why Choose EXPORTAS for AEO & MooWR Certification?

  • Two-decade combined expertise across DGFT, Customs, GST and corporate compliance.
  • End-to-end ownership — application, documentation, follow-up, closure.
  • Best Turnaround Time (TAT) with proactive milestone updates.
  • Transparent, error-free, risk-free processing under defined SOPs.
  • Affordable transaction cost with no hidden charges.

Ready to start with AEO & MooWR Certification?

Connect with EXPORTAS today — share your requirement and our team will walk you through the process within 24 hours.

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