Extension of Deferred Payment of Customs Duty benefits to ‘Eligible Manufacturer Importer’ (EMI)

Deferred payment of customs duty for Eligible Manufacturer Importer enables authenticated deferred clearance subject to prescribed eligibility and monitoring.

Extension of the facility for deferred payment of Customs import duty is granted to entities qualifying as Eligible Manufacturer Importer (EMI) from 01.04.2026 to 31.03.2028 under the Deferred Payment of Import Duty Rules, 2016; eligibility is contingent on importer/manufacturer status (or job-work use), valid IEC, prescribed customs filing footprint (relaxed for MSMEs), at least one active GST registration with manufacturing declaration or requisite ITC-04 filings, a turnover threshold across GSTINs under the same PAN, two years business continuity, GST compliance, absence of tax-collected-not-deposited instances, solvency certified by a Chartered Accountant, and no relevant arrests/convictions or pending prosecutions. Applications are to be filed via the AEO portal, approval by DIC, CBIC is followed by ICEGATE nodal authentication for deferred Bills of Entry, monitoring is via ICES reports, and DIC may suspend/revoke approvals for ineligibility.