India permits eligible manufacturers to defer customs duty payments
Change
India created a scheme letting Eligible Manufacturer Importers clear imported goods without paying customs duty upfront and instead remit duty monthly under the Deferred Payment of Import Duty Rules, 2016, effective April 1, 2026 through March 31, 2028.
Why it matters
The policy conditions deferred-payment access on meeting specified Customs and GST compliance, minimum turnover, financial-strength and track-record criteria, so many importers will be excluded until they qualify. Applicants must undergo administrative vetting and maintain compliance to retain the facility, increasing procedural requirements at import clearance.
Implications
- • Manufacturer importers must apply for the Eligible Manufacturer Importer (EMI) category and document compliance with Customs and GST rules plus the prescribed turnover and financial-strength criteria to use deferred payments.
- • Customs clearing agents and port terminal operators must update clearance workflows to accept import consignments from approved EMIs without immediate duty collection.
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Source
Topics
Policy & Regulation Trade & Tariffs Compliance Manufacturing