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 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

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.