The Central Board of Indirect Taxes and Customs has introduced a deferred customs duty payment facility for a new category of importers called Eligible Manufacturer Importers, following the announcement made in the Union Budget 2026-27.
Under the scheme, approved manufacturer importers will be able 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, enabling manufacturers to better manage working capital and cash flow.
The Central Board of Indirect Taxes and Customs has issued detailed eligibility conditions, application procedures, and operational guidelines through Circular No. 08/2026-Customs dated 28 February 2026.
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The deferred payment facility will be available from 1 April 2026 and will remain in force until 31 March 2028.
The facility will be available to manufacturer importers meeting prescribed criteria related to customs and GST compliance, turnover, financial standing, and past compliance record.
Existing Authorised Economic Operator Tier-1 entities, including MSMEs that meet the eligibility conditions, will also be eligible to participate in the scheme.
The EMI scheme has been designed as a trust-based customs facilitation measure to simplify procedures and encourage higher compliance.
During the validity period, approved entities are expected to progressively obtain AEO-T2 or AEO-T3 status, enabling faster clearances and priority treatment under the Authorised Economic Operator programme.
Applications under the scheme can be submitted online from 1 March 2026 through the AEO portal under the “Eligible Manufacturer Importer” section.
The initiative is intended to improve ease of doing business, strengthen compliance, and support domestic manufacturing and export-oriented growth.
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