Eligible Manufacturer Importers (EMI) Scheme

1. Overview of the Scheme

The Deferred Payment of Customs Duty scheme for Eligible Manufacturer Importers (EMI) is an initiative by the Government of India, introduced via Circular No. 08/2026-Customs dated 28th February 2026. This facility, governed by the Deferred Payment of Import Duty Rules, 2016 (as amended), allows approved EMIs to clear imported goods from ports, airports, or Inland Container Depots (ICDs) without immediate payment of customs duties, thereby expediting clearance and improving cash flow.

The scheme is temporary, available from 1st April 2026 to 31st March 2028. Its primary goal is to provide interim facilitation to manufacturers, encouraging them to achieve Authorized Economic Operator (AEO) Tier 2 or 3 accreditation during this period. AEO T2/T3 status offers assured facilitation, priority treatment, and expanded benefits beyond the EMI scheme. Existing AEO-T1 entities (including MSMEs) that meet the criteria are also eligible to apply.

2. Eligibility Criteria

To qualify as an EMI, an importer must meet all the following criteria. These ensure the applicant is a legitimate manufacturer or job-work sender with a strong compliance history and financial stability.

Criterion	Description
Manufacturer and Importer Status	Must be an importer under Section 2(26) of the Customs Act, 1962, and a manufacturer under Section 2(72) of the CGST Act, 2017. If not a manufacturer, the applicant must send inputs/capital goods for job work without tax payment under Section 143 of the CGST Act to a job worker who qualifies as a manufacturer.
IEC	Valid Importer Exporter Code (IEC) issued by DGFT.
Customs Footprint	Filed at least 25 EXIM documents (Bills of Entry/Shipping Bills) in the previous financial year. Relaxed to 10 for MSME applicants.
GST Registration	At least one active GST Registration Certificate under CGST/SGST Act, 2017.
Manufacturing Declaration in GSTIN	For manufacturers: At least one active GSTIN must declare "factory/manufacturing" in Form REG-01 (Column 16(d) or 20(d)). For non-manufacturers using job workers: The sending GSTIN must have filed the last two half-yearly GSTR ITC-04 returns, and the job worker's GSTIN must declare "factory/manufacturing" in Form REG-01.
Turnover Threshold	Annual aggregate turnover of all GSTINs under the same PAN exceeds Rs. 5 Crore in the last financial year.
Business Continuity	Active business for at least two financial years prior to application. For manufacturers, the GST registration date (with manufacturing declaration) must be at least two years old. For non-manufacturers, the sending GSTIN's registration date must be at least two years old.
GST Compliance	All pending GSTR-3B returns filed for all active GSTINs as on the application date.
GST Collected but Not Deposited	No instances of GST collected from customers but not deposited with the government.
Central Excise and Service Tax Collected but Not Deposited	No instances under Central Excise Act, 1944, or Chapter V of Finance Act, 1994.
Insolvency/Bankruptcy	Financially solvent for the two preceding financial years; not currently insolvent, in liquidation, or bankruptcy. Requires a Chartered Accountant certificate in the prescribed form.
Arrest/Convictions	Applicant, proprietor, partners, or directors not arrested or convicted under Customs Act, 1962; Central Excise Act, 1944; Chapter V of Finance Act, 1994; CGST/SGST Act, 2017; or any other law.
Prosecution	No pending prosecutions against the applicant, proprietor, partners, or directors under the above laws.
Past Rejection	Previous EMI application not rejected due to false information, declaration, or forged documents.
Past Suspension	Previous EMI status not suspended on grounds of false information, declaration, or forged documents.

3. Application Process

Applications open from 1st March 2026 electronically on www.aeoindia.gov.in under the "Eligible Manufacturer Importer" tab.

4. Availment Procedure

• Indication in Bill of Entry: To defer payment, mark "D" in the Payment Method Column of the Bill of Entry.

• Authentication: The nodal person authenticates the intent via ICEGATE using a One-Time Password (OTP) sent to their registered email/phone. Multiple Bills can be authenticated at once.

• Clearance: Customs clearance is granted only after authentication, per the Deferred Payment Rules.

• Early Payment Option: EMIs can select deferred challans and pay anytime before the due date.

5. Payment Due Dates

Payments are deferred but must be made by specific dates to avoid interest or penalties:

• For Bills of Entry assessed from the 1st to the last day of any month (except March): Pay by the 1st day of the following month.

• For Bills of Entry assessed from 1st to 31st March: Pay by 31st March.