Quick Summary
Central Board of Indirect Taxes and Customs (CBIC) introduces deferred Customs Duty payment facility for Eligible Manufacturer Importers as announced in Union Budget 2026-27 CBIC also notifies eligibility and guidelines for Eligible Manufacturer Importer Scheme EMI Scheme is a Trust-Based Customs Facilitation Scheme to improve cash flow, promote compliance and boost domestic manufacturing, and facilitate Ease of Doing Business EMI facility will be available from 1st April, 2026 and will remai
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FAQ :
The EMI Scheme is a trust-based customs facilitation measure introduced by the CBIC that allows eligible manufacturer importers to pay customs duty on a deferred basis, rather than at the time of clearance.
The deferred payment facility under the EMI Scheme will be available from 1st April 2026 and will remain in force until 31st March 2028.
Applications can be submitted online from 1st March 2026 on the AEO portal at www.aeoindia.gov.in under the tab "Eligible Manufacturer Importer".
Eligibility criteria relate to Customs and GST compliance, turnover, financial standing, and past track record. Existing AEO-T1 entities, including MSMEs, that meet these conditions are also eligible.
The scheme aims to improve cash flow and working capital for manufacturers, promote compliance, boost domestic manufacturing, and enhance the ease of doing business. Approved EMIs are also encouraged to progress towards higher AEO statuses for enhanced facilitation.
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