The Central Board of Indirect Taxes and Customs (CBIC) has launched the Eligible Manufacturer Importer (EMI) Scheme, a trust-based facilitation measure to improve cash flow, promote compliance, and boost domestic manufacturing.
Key Highlights:
Deferred Customs Duty Payment: Clear imported goods without paying duty at the time of clearance; pay on a monthly basis instead
Eligibility: Manufacturers meeting Customs and GST compliance, turnover, financial standing, and past track record criteria
Application Process: Submit online applications on the AEO portal (aeo india.gov.in) under "Eligible Manufacturer Importer"
Validity: Scheme available from April 1, 2026, to March 31, 2028
Benefits: Enhanced liquidity management, optimized working capital, and simplified procedures
Who Can Apply?
Existing AEO-T1 entities, including MSMEs, fulfilling eligibility conditions
– Manufacturers looking to improve cash flow and compliance
Register on the AEO portal
– Wait for Directorate of International Customs approval
– File application once enabled
This initiative aims to improve ease of doing business, strengthen compliance, and promote domestic manufacturing.
For more details on this topic, or to discuss how it affects you, please get in touch with our team.
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