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Eligible Manufacturer Importer (EMI) Scheme
The Union Budget 2026–27 announced a deferred Customs Duty payment facility under the Eligible Manufacturer Importer (EMI) Scheme. The scheme allows eligible manufacturers to clear imported goods without paying customs duty at the time of clearance.
Eligible Manufacturer Importer (EMI) Scheme:
| Dimension | Key Details |
|---|---|
| Nature of Scheme | Trust-based customs facilitation scheme that provides for deferred payment of customs duty. |
| Launching Authority | Launched by the Central Board of Indirect Taxes and Customs. |
| Legal Basis | Established under Section 47(1) of the Customs Act, 1962. |
| Governing Rules | Governed by the Deferred Payment of Import Duty Rules, 2016. |
| Framework Linkage | Provides for compliance promotion under the Authorised Economic Operator framework. |
| New Category Created | Creates a category called Eligible Manufacturer Importers with duty payable on a monthly basis instead of at the time of import. |
| Operational Feature | Provides for clearance of imported goods without upfront customs duty payment for eligible manufacturers. |
| Eligibility Criteria | Applies to entities with strong customs and GST compliance, adequate turnover, sound financial standing and clean compliance track record. |
| Eligible Entities | Applies to Authorised Economic Operator T1 entities including MSMEs if conditions are satisfied. |
| Validity Period | Applies from 1 April 2026 to 31 March 2028. |
| Application Window | Applications open from 1 March 2026 through the AEO portal. |
| AEO Programme | Trade facilitation programme implemented by the Central Board of Indirect Taxes and Customs under the World Customs Organization framework. |
| AEO Categories | Comprises AEO-T1, AEO-T2, AEO-T3 and AEO-LO categories. |
| AEO T1 Certification | Entry-level certification granted to importers and exporters demonstrating compliance with customs laws and procedures. |
| AEO T2 Certification | Granted after detailed compliance verification and provides higher facilitation benefits than AEO-T1. |
| AEO T3 Certification | Highest level of accreditation for exporters and importers based on extensive validation of security standards, compliance history and internal controls. |