Eligible Manufacturer Importers (EMIs) Scheme Latest News
Recently, the Central Board of Indirect Taxes and Customs (CBIC) has issued detailed eligibility conditions, application process and operational guidelines for the Eligible Manufacturer Importers (EMIs) scheme.
About Eligible Manufacturer Importers (EMIs) Scheme
- It is designed as a trust-based facilitation measure, encouraging compliant manufacturers to benefit from simplified procedures.
- Under this initiative, Eligible Manufacturer Importers (EMI) will be able to clear imported goods without paying Customs duty at the time of clearance.
- Instead, the applicable duty can be paid on a monthly basis as prescribed under the Deferred Payment of Import Duty Rules, 2016.
- Duration: EMI facility will be available from 1st April, 2026 and will remain in force till 31st March, 2028.
- Eligible Manufacturer Importers are: Existing Authorised Economic Operators (AEOs) AEO-T1 entities, including MSMEs that fulfill the eligibility conditions are also eligible to participate.
- Under this, approved Eligible Manufacturer Importers are expected to progressively obtain AEO-T2 or AEO-T3 status, enabling access to enhanced facilitation, faster clearances and priority treatment under the AEO Programme.
- It is expected to improve ease of doing business, strengthen compliance culture, and boost domestic manufacturing.
Source: PIB
Last updated on August, 2026
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Eligible Manufacturer Importers (EMIs) Scheme FAQs
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