To enhance trade facilitation and ease working capital constraints, the Central Board of Indirect Taxes and Customs (CBIC) launches the “Eligible Manufacturer Importer” (EMI) scheme. This highly anticipated initiative allows qualifying businesses to defer customs import duty payments, significantly speeding up cargo clearance at Ports, Airports, and ICDs.
Operating as a strategic bridge, the facility will be available from April 1, 2026, until March 31, 2028, providing businesses with a critical cash-flow benefit while they work toward full AEO T2/T3 accreditation.
Who Qualifies? Key Eligibility Highlights
To prevent misuse and ensure benefits reach active manufacturers, the CBIC has established strict eligibility criteria for the EMI scheme:
- Manufacturer & Importer Status: Applicants must be an importer and a registered manufacturer under GST, or an importer sending inputs to a job worker without payment of tax.
- Turnover Threshold: The annual aggregate turnover across all GSTINs under the same PAN must exceed Rs. 5 Crore in the preceding financial year.
- Customs Volume: Applicants must have filed at least 25 EXIM documents (Bills of Entry or Shipping Bills) in the previous financial year. For MSMEs, this requirement is relaxed to just 10 documents.
- Business Continuity & Solvency: The business must have been active for at least two financial years and must have remained financially solvent during this period, requiring a specific Chartered Accountant certificate.
- Impeccable Compliance: The applicant must have no pending GSTR-3B returns, no instances of collected-but-un-deposited taxes, and no pending prosecutions or convictions under Customs, GST, or Central Excise laws.
How the EMI Scheme Works
Applications to become an Eligible Manufacturer Importer officially open on March 1, 2026, and must be submitted electronically via the AEO India web portal (www.aeoindia.gov.in).
Once approved by the Directorate of International Customs (DIC), the importer’s authorized nodal person will use ICEGATE to flag “D” on their Bill of Entry. The nodal person will authenticate the intent to defer payment using a One Time Password (OTP), allowing Customs to immediately clear the consignment. Duties are then paid on a consolidated schedule (e.g., duty for goods cleared in a given month is paid by the 1st day of the following month).
Strategic Advisory from MCS
The EMI scheme presents a massive opportunity to optimize your supply chain’s working capital. However, the application requires meticulous documentation, including specific active GSTIN declarations (showing “factory/manufacturing” status), CA certifications, and clean compliance records.
MCS is fully equipped to help you:
- Conduct a pre-application eligibility audit.
- Prepare and align your GST, IEC, and financial documentation.
- File the EMI application and manage ICEGATE nodal registration.
Contact Mundhra Consulting Services (MCS)
Official Reference Document:
You can review the full CBIC Launches EMI scheme parameters and application appendices below.
