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

Last updated: 13 March 2026

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The Indian government has extended the facility of deferred payment for customs import duty to 'Eligible Manufacturer Importers' (EMIs). This benefit, effective from April 1, 2026, aims to expedite customs clearance for imported goods. The facility will be available to EMIs until March 31, 2028, encouraging them to obtain AEO T2/T3 accreditations for further benefits.

Government of IndiaMinistry of FinanceDepartment 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 PreventiveAll Principal Director Generals / Director General under CBIC. Subject: Extension of Deferred Payment of Customs Duty b

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FAQ :

EMIs can now avail the facility of deferred payment of customs import duty, allowing them to pay the duty at a later date.

The facility for EMIs to defer customs duty payments will be available from April 1, 2026.

The deferred payment facility will be available to EMIs until March 31, 2028.

It is expected that this extension will expedite the customs clearance of imported goods for EMIs at ports, airports, and ICDs.

EMIs are encouraged to obtain AEO T2/T3 accreditations within this timeframe, which will provide assured facilitation, priority treatment, and other AEO benefits.