CBIC to Implement EMI Customs Duty Deferral Scheme from April 1

The Central Board of Indirect Taxes and Customs is set to operationalise a new duty deferral mechanism for manufacturers from April 1, 2026.  

The initiative introduces a structured facility enabling qualifying importers to postpone customs duty payments, easing immediate working capital requirements. 

EMI Framework and Eligibility 

Under the scheme, a new category titled Eligible Manufacturer Importers has been established. Entities approved under this classification will be permitted to clear imported consignments without paying customs duty at the time of arrival.  

Instead, they may settle their dues on a monthly basis under the Deferred Payment of Import Duty Rules, 2016. 

The facility will remain in force until March 31, 2028. To qualify, manufacturers must meet prescribed benchmarks relating to compliance history under Customs and GST laws, turnover thresholds, financial soundness and operational track record.  

Authorised Economic Operator T1 entities, including MSMEs, can also apply provided they satisfy the stated conditions. 

Policy Objective and Industry Impact 

The scheme follows the Union Budget 2026-27 announcement extending deferred payment benefits beyond higher-tier AEO entities to eligible manufacturer-importers.  

By shifting the timing of duty payments, the government aims to improve liquidity, encourage investment in manufacturing and expand participation in the trusted Customs ecosystem. 

Read More: NSIC Upgraded to Schedule ‘A’ CPSE Status by MSME Ministry! 

Conclusion 

With the rollout of the EMI customs duty deferral scheme from April 1, CBIC is widening access to structured duty payment flexibility. The measure is expected to support manufacturers by improving cash flow management while strengthening compliance-based trade facilitation. 

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