Extension of Deferred Payment of Customs Duty benefits to ‘Eligible Manufacturer Importer’ (EMI)
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Deferred Customs Duty Payment enables approved manufacturer importers to clear goods after authenticated filing, subject to continuing eligibility and payment deadlines.
Deferred payment of Customs import duty is available to approved Eligible Manufacturer Importers from 1 April 2026 until 31 March 2028. Eligibility requires importer and manufacturing or qualifying job-work status, valid IEC and GST registration, prescribed customs activity, GST compliance, business continuity, financial solvency, and absence of specified tax defaults, insolvency, prosecutions, or adverse prior EMI findings. Applications are filed electronically and, once approved, require ICEGATE-based nodal-person authentication for Bills of Entry. Duty remains payable by the prescribed deferred-payment due dates, subject to monitoring and possible suspension or revocation if eligibility ceases.