REGULATORY · MARKET STRUCTURE · INDIA
India CBIC creates Eligible Manufacturer Importers category to defer customs duty payment on imports
Change
CBIC introduced a scheme creating “Eligible Manufacturer Importers” who can clear imported goods without paying customs duty upfront and instead pay monthly under the Deferred Payment of Import Duty Rules, 2016, effective April 1, 2026 through March 31, 2028.
Why Now
CBIC created a new importer category, Eligible Manufacturer Importers (EMIs). EMIs are permitted to clear imported goods at ports without upfront customs duty payment. Duties are paid later on a monthly basis under the Deferred Payment of Import Duty Rules, 2016. CBIC set out eligibility criteria tied to Customs and GST compliance record, turnover requirements, financial strength, and track record. Existing AEO-T1 entities, including MSMEs, can apply if they meet the prescribed conditions, and the facility is available from April 1, 2026 until March 31, 2028.
Impact
- • Qualifying manufacturer-importers can shift customs duty payment from import clearance to monthly settlement under the 2016 deferred payment rules.
- • Access is conditional on meeting CBIC’s stated compliance, turnover, and financial-strength criteria and completing the prescribed application process.
- • AEO-T1 entities (including MSMEs) are explicitly included as eligible applicants if they meet the conditions.
Who Recalculates
- • Manufacturer-importers of goods
- • Customs compliance, tax, and finance functions within importing manufacturers
- • AEO-T1 certified importers
- • Customs brokers and port clearance operators handling import documentation
Source
Topics
World & Politics Policy & Regulation Trade & Tariffs Law & Public Safety Compliance