Eligible Manufacturer Importer (EMI) Scheme

Embark on a smoother customs journey with CCC, your trusted customs consultant. We help eligible manufacturer importers unlock deferred duty payment benefits under the EMI Scheme, well before they qualify for full AEO certification. We provide end to end support in assessing eligibility, preparing documentation and securing approval under the Scheme, so your import operations improve cash flow without waiting years for AEO status.

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What is the eligibility criteria for the EMI Scheme?

To qualify under the EMI Scheme, an applicant should satisfy the following conditions:

Manufacturer

The applicant must be engaged in manufacturing activities.

Active GST Registration

The applicant must possess at least one active GST registration. The GST registration should declare the nature of business as Factory/Manufacturing in Form GST REG-01.

Minimum Turnover

Annual aggregate turnover should be Rs. 5 Crore or more during the immediately preceding financial year.

Import-Export Activity

The applicant should have filed at least 25 EXIM documents during the previous financial year, or 10 EXIM documents for MSMEs

Business Experience

The business should have been in existence for at least two financial years.

What are the Benefits of the EMI Scheme?

After qualifying under the EMI Scheme, an applicant can enjoy the following benefits:

Deferred Payment of Import Duty

Eligible importers can clear imported goods without making immediate payment of Customs duties.

Monthly Duty Payment

Instead of paying duty against every Bill of Entry, eligible businesses can make a single consolidated payment every month.

Improved Cash Flow

Businesses retain working capital for a longer period, improving liquidity and reducing financial pressure.

No Interest on Deferred Duty

No interest is payable on the deferred Customs duty, provided payment is made within the prescribed due dates.

Coverage of IGST

The deferred payment facility extends to Integrated Goods and Services Tax (IGST) payable on imports.

AEO is a voluntary programme for any business entity engaged in international trade enabling them to participate in global trade in compliance with supply chain standards as mandated by the World
Customs Organization (WCO). It is a three-tier programme for importers and exporters viz. AEO-T1, AEO-T2 and AEO-T3.

What is meant by AEO?

The AEO certificate is an important document that enables business entities to reap the benefits of the AEO scheme such as: (a) Deferred duty payment; (b) Direct port deliveries for import and export; (c) Fast tracking of refunds and drawbacks; (d) Fast tracking of adjudications; (e) Reduction / waiver of bank guarantee.

In India, the AEO (Authorized Economic Operator) certificate is issued by the Central Board of Indirect Taxes and Customs (CBIC), which is a part of the Ministry of Finance, Government of India.

Why is AEO certificate required and who issues the AEO certificate?

Anyone involved in the international supply chain that undertakes customs related activity in India can apply for AEO status irrespective of the size of the business. These may include exporters, importers, logistic providers, custom house agents, warehouse owners, authorized couriers, port operators etc.

Who is eligible for the AEO certificate?

What is the EMI Scheme?

The Eligible Manufacturer Importer (EMI) Scheme is a new trade facilitation initiative introduced by the Central Board of Indirect Taxes and Customs (CBIC) to extend the Deferred Payment of Import Duty facility to eligible manufacturers who are not yet Authorised Economic Operators (AEOs).

The EMI Scheme allows eligible manufacturer importers to defer payment of Customs Duty, including IGST, instead of paying duties immediately at the time of clearance of imported goods.

The Government introduced the EMI Scheme to create a new category of trusted manufacturer importers and extend key trade facilitation benefits beyond the AEO programme, encouraging manufacturers to eventually obtain AEO Certification.

Why was the EMI Scheme introduced?

What is the validity of the EMI Scheme?

The EMI Scheme is currently available up to 31 March 2028. The Government has intentionally introduced the scheme for a limited period to encourage eligible manufacturers to upgrade their compliance systems and eventually obtain Authorised Economic Operator (AEO) status for continued trade facilitation benefits.

Is the EMI Scheme the same as the AEO Programme?

No. The EMI Scheme is a separate trade facilitation initiative for eligible manufacturer importers. It has, however, been introduced as a pathway to encourage manufacturers to eventually obtain AEO Certification.

Are start-ups eligible?

Yes. Businesses that have been in existence for at least two financial years and satisfy the prescribed eligibility criteria may apply.

Is interest payable on deferred duty?

No. Interest is not payable, provided the deferred duty is paid within the prescribed due dates.

Is IGST covered under the deferred payment facility?

Yes. The deferred payment facility covers both Customs Duty and IGST on imported goods.

How long will the EMI Scheme remain available?

The scheme is presently valid until 31 March 2028, unless extended by the Government.

Is there a turnover threshold for the applicants?

Applicants must have an annual aggregate turnover of Rs. 5 crore or more in the last financial year.

Is a solvency certificate mandatory for application?

Yes, a solvency certificate by a chartered accountant (CA) in the prescribed format is mandatory.

Why Choose Commercial Consultancy Counsel (CCC)?

At Commercial Consultancy Counsel (CCC), we provide complete advisory and implementation support for the EMI Scheme.

Our experts assist manufacturers in:

EMI Scheme eligibility assessment
Documentation and application preparation
Customs compliance review
Liaison with Customs authorities
Transition planning towards AEO Certification
End-to-end Customs and DGFT advisory

With extensive expertise in Customs, AEO, MOOWR, Project Imports, and Foreign Trade Policy, our team ensures businesses maximise the benefits available under the latest Customs facilitation initiatives.

Reach out to us.

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