CBIC introduces new facility for Eligible Manufacturer Importers

In line with the Union Budget 2026–27 announcement by the Union Minister for Finance and Corporate Affairs, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a new facilitation measure enabling deferred payment of Customs duty for a newly notified category of importers called Eligible Manufacturer Importers (EMIs).

The guidelines have been issued through Circular No. 08/2026-Customs dated 28 February 2026.

Key Features of the EMI Scheme

Under the initiative:

• Eligible Manufacturer Importers (EMIs) can clear imported goods without paying Customs duty at the time of clearance.
• Instead, the duty can be paid on a monthly basis under the Deferred Payment of Import Duty Rules, 2016.
• The measure is aimed at improving cash flow management and easing working capital pressures for manufacturers.

The facility will be operational from 1 April 2026 and will remain in force until 31 March 2028.

Eligibility Criteria

To qualify as an EMI, importers must meet prescribed conditions relating to:

• Customs compliance record
• GST compliance
• Turnover thresholds
• Financial standing
• Past track record

Existing AEO-T1 entities, including MSMEs, that satisfy the eligibility criteria are also permitted to avail the scheme.

Trust-Based Facilitation

CBIC described the EMI framework as a trust-based compliance model that rewards reliable and compliant manufacturers with simplified procedures. The move is expected to:

• Reduce transaction costs
• Promote ease of doing business
• Encourage higher levels of regulatory compliance

Source: PIB