CBIC introduces deferred customs duty payment for Eligible Manufacturer Importers
The Central Board of Indirect Taxes and Customs announced on 1 March 2026 a deferred customs duty payment facility for a new category of Eligible Manufacturer Importers, as announced in the Union Budget 2026-27.
Summary
The Central Board of Indirect Taxes and Customs (CBIC) announced on 1 March 2026 a deferred customs duty payment facility for a new category of trusted importers, Eligible Manufacturer Importers (EMIs), following a Union Budget 2026-27 announcement. Under Circular No. 08/2026-Customs of 28 February 2026, approved EMIs can clear imported goods without paying duty at clearance and instead pay monthly under the Deferred Payment of Import Duty Rules, 2016. The facility runs from 1 April 2026 to 31 March 2028. Eligibility depends on customs and GST compliance, turnover, financial standing and track record; existing AEO-T1 entities, including MSMEs, may apply. EMIs are expected to move up to AEO-T2 or AEO-T3 status during the scheme. Applications opened on 1 March 2026 on the AEO portal.
Key facts
- Announced
- 1 March 2026, CBIC
- Circular
- No. 08/2026-Customs, 28 February 2026
- Facility
- Clear goods now, pay duty monthly
- Rules
- Deferred Payment of Import Duty Rules, 2016
- Validity
- 1 April 2026 â 31 March 2028
- Applications
- From 1 March 2026 on the AEO portal
Practice MCQs 3 questions
Which body introduced the deferred customs duty payment facility for Eligible Manufacturer Importers on 1 March 2026?
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Correct answer: A â CBIC
The Central Board of Indirect Taxes and Customs (CBIC) introduced the facility.
For what period will the Eligible Manufacturer Importer (EMI) deferred duty facility be in force?
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Correct answer: B â 1 April 2026 â 31 March 2028
The EMI facility is available from 1 April 2026 and remains in force until 31 March 2028.
Consider the following statements about the Eligible Manufacturer Importer (EMI) Scheme: 1. Duty under the scheme is paid monthly as prescribed in the Deferred Payment of Import Duty Rules, 2016. 2. Only entities already holding AEO-T3 status are eligible to apply. Which of the above is/are correct?
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Correct answer: A â 1 only
Only statement 1 is correct. Existing AEO-T1 entities, including MSMEs, can also apply if they meet the criteria; EMIs are expected to progress to AEO-T2 or AEO-T3 during the scheme.