Eligible Manufacturer Importers (EMIs) Scheme:
The Central Board of Indirect Taxes and Customs (CBIC) has issued detailed eligibility conditions, application process and operational guidelines for 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.
- EMI facility will be available from 1st April, 2026 and will remain in force till 31st March,
- 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, strengthening compliance culture, and boosting domestic manufacturing.
