New Delhi, March 1 In a bid to significantly improve ease of doing business, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a new facilitation measure for trusted manufacturers by enabling the facility of deferred payment of customs duty to a new category of importers called Eligible Manufacturer Importers (EMIs), it was announced on Sunday.
CBIC has issued detailed eligibility conditions, application process and operational guidelines through a circular dated February 28, in pursuance of the Union Budget 2026–27.
Under this initiative, Eligible Manufacturer Importers (EMI) 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 as prescribed under the Deferred Payment of Import Duty Rules, 2016, helping manufacturers better manage cash flows and working capital,” said the Ministry of Finance.
The facility will be available from April 1, 2026 and will remain in force till March 31, 2028.
Applications under the EMI scheme can be submitted online from March 1, 2026 on the AEO portal.
The deferred payment facility will be available to EMI meeting prescribed criteria related to Customs and GST compliance, turnover, financial standing and past track record.
“Existing AEO-T1 entities, including MSMEs, that fulfil the eligibility conditions are also eligible to participate,” said the ministry.
The EMI scheme is designed as a trust-based facilitation measure, encouraging compliant manufacturers to benefit from simplified procedures while nudging them towards higher levels of compliance.
“During the validity period of the scheme, approved Eligible Manufacturer Importers are expected to progressively obtain AEO-T2 or AEO-T3 status, enabling access to enhanced facilitation, faster clearances and priority treatment under the AEO Programme,” the statement further said.
This is expected to strengthen the compliance culture, promote wider participation in the AEO programme and provide a boost to domestic manufacturing.
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