CBIC Extends Deferred Customs Duty Benefit to Eligible Manufacturer Importers from April 1, 2026

The Central Board of Indirect Taxes & Customs (CBIC) under the Government of India has issued Circular No. 08/2026-Customs dated 28 February 2026, announcing the extension of the Deferred Payment of Customs Duty facility to Eligible Manufacturer Importers (EMI)

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Facility Effective from April 1, 2026

As per the notification, the deferred payment facility will be available to eligible EMIs with effect from 01 April 2026

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The scheme operates under the provisions of the Deferred Payment of Import Duty Rules, 2016, as amended

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Who Can Apply? Eligibility Criteria Explained

To qualify as an Eligible Manufacturer Importer (EMI), applicants must meet the following key conditions:

1. Manufacturer & Importer Status

The applicant must:

• Be an importer under Section 2(26) of the Customs Act, 1962, and

• Be a manufacturer under Section 2(72) of the CGST Act, 2017;

Alternatively, a non-manufacturer importer sending inputs/capital goods to a job worker under Section 143 of the CGST Act may also apply

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2. Valid IEC

A valid Importer Exporter Code (IEC) issued by DGFT is mandatory

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3. Customs Filing Requirement

• Minimum 25 EXIM documents (Bills of Entry/Shipping Bills) in the previous financial year.

• For MSMEs, this requirement is relaxed to 10 documents

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4. GST Registration & Manufacturing Declaration

• At least one active GST registration is required.

• Manufacturers must declare “factory/manufacturing” in FORM REG-01 under GST registration

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5. Turnover Requirement

The annual aggregate turnover of all GSTINs under the same PAN must exceed ₹5 crore in the last financial year

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6. Business Continuity

The business must have been operational for at least two financial years preceding the date of application

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7. GST & Legal Compliance

Applicants must:

• File all pending GSTR-3B returns

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• Have no instance of GST collected but not deposited

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• Not be under insolvency, liquidation, or bankruptcy proceedings

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• Have no arrest, conviction, or pending prosecution under Customs, Excise, GST, or related laws

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Application Process

Eligible importers must apply online through the AE O India portal (www.aeoindia.gov.in) under the “Eligible Manufacturer Importer” tab from 01 March 2026 onwards

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Upon approval:

• The Directorate of International Customs (DIC), CBIC will enable the deferred payment facility in the Customs Automated System

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• The EMI’s authorized nodal person must obtain ICEGATE login credentials and authenticate transactions

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Deferred Payment Due Dates

As per Rule 4 of the Deferred Payment Rules:

• For goods cleared from the 1st to last day of any month (except March), payment must be made by the 1st of the following month.

• For goods cleared in March, payment must be completed by 31 March

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Dedicated Helpdesk

CBIC has established a dedicated helpline for queries related to the EMI scheme:

• Email: emihelpdesk-dic@gov.in

• Phone: 011-23310014

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What This Means for Industry

The extension of deferred duty payment to Eligible Manufacturer Importers is expected to:

• Speed up Customs clearance at Ports, Airports, and ICDs

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• Improve working capital management for manufacturers

• Encourage compliance and transition toward higher AEO accreditation

The move reflects the government’s continued push toward trade facilitation, ease of doing business, and strengthening India’s manufacturing ecosystem.

For detailed eligibility and documentation requirements, applicants are advised to review Circular No. 08/2026-Customs dated 28 February 2026.