Extension of Deferred Payment of Customs Duty benefits to‘Eligible Manufacturer Importer’ (EMI) – reg

Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)*******
16049, 6th Floor (Wing-A), Kartavya Bhavan-I,
New Delhi, Dated the 28th February, 2026

To,
The  Principal  Chief  Commissioner/  Chief  Commissioner  (Customs/  CustomsPreventive / Customs and Central Tax)
All Principal Commissioners / Commissioners of Customs / Customs Preventive
All Principal Director Generals / Director General under CBIC.

Subject:  Extension  of  Deferred  Payment  of  Customs  Duty  benefits  to‘Eligible Manufacturer Importer’ (EMI) – reg.

Madam/Sir,

Kind attention is invited to Notification No. 12/2026-Customs (N.T.) dated 01stFebruary, 2026 permitting “Eligible Manufacturer Importer” (EMI) to avail the facilityof  deferred  payment  of Customs  import  duty  under  proviso  to  sub-section  (1)  ofsection 47 of the Customs Act, 1962. The facility of Deferred Payment of CustomsDuty shall be made available to the eligible EMIs with effect from 01.04.2026.

2.The facility of deferred payment of Customs import duty shall be governed bythe Deferred Payment of Import Duty Rules, 2016, as amended. It is expected thatthe  extension  of  this  facility  to  the  Eligible  Manufacturer  Importers  shall  expeditethe  Customs  clearance  of  their  imported  goods  at  the  Ports/Airports/ICDs.  Thefacility  shall  be  available  to  EMI  till  31st  March  2028  and  it  is  expected  that  suchapproved  EMI  will  be  able  to  obtain  AEO  T2/T3  accreditations  within  such  timewhich will enable EMI to have assured facilitation and priority treatment and availother  benefits  available  to  AEO  T2/T3.  The  existing  benefits  of  AEO  accreditedentities will also be expanded.

Official copy of the circular has been attached