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.