Eligible Manufacturer Importer (EMI) Scheme: Deferred Customs Duty Payment Facility

Key facts

• Central Board of Indirect Taxes and Customs (CBIC) introduced the trust-based Eligible Manufacturer Importer (EMI) scheme effective 1 April 2026.
• Online applications for the EMI scheme open from 1 March 2026 and the facility runs through 31 March 2028.
• Approved EMIs can clear imported goods without paying customs duty at clearance and pay the duty monthly under the Deferred Payment of Import Duty Rules, 2016.
• Applicant must be a manufacturer-importer with valid IEC, active GST registration, minimum 25 export-import documents filed in previous FY, and annual turnover above ₹5 crore.
• Entity must have conducted business for at least two financial years, filed all pending GST return-3B forms, and show positive net worth for last two years certified by a chartered accountant.
• Customs commissioners will monitor usage through ICES dashboards and can suspend or revoke approval if eligibility conditions are breached.