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<h1>Deferred payment of customs duty extended to eligible manufacturer importers with portal registration and ICEGATE authentication.</h1> The circular extends the deferred payment of Customs import duty to 'Eligible Manufacturer Importer' (EMI) from 01.04.2026 until 31.03.2028, governed by the Deferred Payment of Import Duty Rules, 2016. EMIs must meet multi-part eligibility criteria (manufacturer/importer status or job-work arrangement; valid IEC; customs filing footprint; active GST registration with declared manufacturing where applicable; turnover threshold; two years' business continuity; GST compliance; no tax collected but not deposited; solvency certified by a Chartered Accountant; and absence of specified arrests, convictions or prosecutions). Applications are electronic on the AEO portal; approval by DIC, CBIC triggers ICEGATE-based nodal authentication and OTP-enabled Bill of Entry acknowledgement for deferred clearance; non-compliance may lead to suspension or revocation.
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