CBIC introduces deferred customs duty facility for eligible manufacturer importers
The facility will be available from April 1, 2026, and will remain in force till March 31, 2028
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).
Under the initiative, 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.
This reform is expected to significantly improve ease of doing business, strengthen the compliance culture, promote wider participation in the Authorised Economic Operator (AEO) programme and provide a boost to domestic manufacturing.
It reflects CBIC’s continued commitment to creating a predictable, efficient and facilitative customs environment to support India’s manufacturing-led and export-oriented growth.
The facility will be available from April 1, 2026, and will remain in force till March 31, 2028. The deferred payment facility shall 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 fulfill the eligibility conditions are also eligible to participate.
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 EMIs 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.
This reform is expected to significantly improve ease of doing business, strengthen the compliance culture, promote wider participation in the AEO programme and provide a boost to domestic manufacturing. It reflects CBIC’s continued commitment to creating a predictable, efficient and facilitative Customs environment to support India’s manufacturing-led and export-oriented growth.
Applications under the EMI scheme can be submitted online from 1 March, 2026 on the AEO portal at under the tab ‘EMI’.
