The Central Board of Indirect Taxes and Customs (CBIC) on February 28, 2026, issued extension of Deferred Payment of Customs Duty benefits to ‘Eligible Manufacturer Importer’ (EMI).
The CBIC has introduced a facility allowing “Eligible Manufacturer Importers” (EMIs) to avail deferred payment of Customs import duty under the Customs Act, 1962, effective from April 01, 2026. This benefit, governed by the Deferred Payment of Import Duty Rules, 2016 (as amended), is expected to speed up customs clearance at ports, airports, and ICDs. The facility will remain available until March 31, 2028, during which approved EMIs are encouraged to obtain higher AEO accreditations for additional trade facilitation benefits.
To qualify as an EMI, applicants must meet specified criteria including valid importer and manufacturer status (or job work arrangements), possession of an IEC, minimum customs transaction history, GST registration and compliance, prescribed turnover threshold, operational continuity, and financial solvency. Applicants must also have a clean compliance record with no pending prosecutions, insolvency proceedings, or instances of collected taxes not deposited with the government.
Eligible applicants may apply online from March 01, 2026 through the AEO India portal, after which approval will be granted by the Directorate of International Customs CBIC upon verification of eligibility. Once approved, EMIs can avail the deferred payment facility automatically through the Customs Automated System and authenticate transactions via the ICEGATE platform using an authorized nodal person.
Under the scheme, importers opting for deferred payment must indicate the option while filing the Bill of Entry and authenticate it electronically. Duty for imports cleared in a given month must generally be paid by the first day of the following month, with special timelines for March consignments. Importers may also choose to pay earlier than the due date if desired.
Customs authorities will monitor utilization of the facility and may suspend or revoke approval if eligibility conditions are no longer met. A dedicated helpdesk has been established to assist trade and industry stakeholders and address implementation-related queries or concerns.
[Circular No. 08/2026-Customs]
