India allows manufacturers to defer customs duty payments
Change
India allowed manufacturers designated as Eligible Manufacturer Importers to postpone payment of import customs duty and settle liabilities monthly under the Deferred Payment of Import Duty Rules effective April 1, 2026 through March 31, 2028.
Why it matters
Access to the facility is conditional on documented Customs and GST compliance, minimum turnover and financial-strength benchmarks, which raises the bar for firms seeking the benefit. Companies that cannot satisfy those eligibility and record-keeping requirements will be excluded from the Customs "trusted" framework and must use existing import-clearance pathways.
Implications
- • Manufacturer-importers' customs and finance teams must prepare and submit applications and supporting compliance documentation to CBIC to obtain Eligible Manufacturer Importer status.
- • Port customs clearance desks and Customs processing units must update procedures to accept clearances for approved EMIs without upfront duty collection and to track deferred monthly settlements.
Unlock the decision layer.
See what the change means — implications, exposure, timing — and ask AI about any brief instantly.
- Implications: What actually changes downstream.
- Who is affected: Which teams or operators are exposed.
- What to watch: Deadlines, triggers, and next moves.
- Ask AI: Clarify any brief instantly, in context.
14-day free trial. Full access. No credit card required.
Start free trial
Source
Topics