New Delhi, Mar 1 (.) In line with the union Budget 2026–27 announcement, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a new facilitation measure allowing deferred payment of Customs duty for a new category of importers termed Eligible Manufacturer Importers (EMIs).
Under the initiative, EMIs will be permitted to clear imported goods without paying Customs duty at the time of clearance. Instead, the applicable duty can be paid on a monthly basis in accordance with the Deferred Payment of Import Duty Rules, 2016.
The move is expected to significantly improve cash flow management and reduce working capital pressures for domestic manufacturers reliant on imported inputs. The facility will be available from April 1, 2026, and remain operational until March 31, 2028. To qualify, applicants must meet prescribed criteria relating to Customs and GST compliance, turnover thresholds, financial standing, and overall track record. Existing AEO-T1 entities, including MSMEs, that meet the stipulated conditions will also be eligible.
The EMI scheme has been designed as a trust-based compliance measure, encouraging manufacturers with a strong compliance history to benefit from simplified procedures.
During the scheme’s validity, approved EMIs are expected to progressively upgrade to AEO-T2 or AEO-T3 status under the Authorised Economic Operator programme, thereby gaining access to enhanced facilitation, expedited clearances, and priority treatment.
Applications can be submitted online from March 1, 2026, via the AEO portal under the “Eligible Manufacturer Importer” tab. The reform is expected to bolster ease of doing business, strengthen the compliance ecosystem, and support India’s manufacturing-led and export-oriented growth strategy.
. VK PPP RSA