Clarification on whether import IGST is covered under deferred payment facility for Eligible Manufacturer Importers (EMI)

[NYAYASETU LEGAL ASSOCIATES LLP]

Hi Folks,

I seek a clarification regarding the scope of the deferred payment facility extended to Eligible Manufacturer Importers under Circular No. 08/2026-Customs read with Notification No. 12/2026-Customs (N.T.).

As per the circular, the facility is described as deferred payment of Customs import duty for approved EMIs. However, at the time of import, in addition to Basic Customs Duty, IGST is also levied and collected through customs on the Bill of Entry.

In this background, we request clarification on the following:

1. Whether the deferred payment facility available to an EMI covers only Basic Customs Duty, or also includes:

   • Import IGST

   • Social Welfare Surcharge

   • Compensation Cess, wherever applicable

2. Whether, upon filing a Bill of Entry with the relevant deferred payment flag, the deferment applies to the entire duty liability reflected in the Bill of Entry, or only to selected customs duty components.

3. Whether any separate system advisory / ICEGATE instruction / implementation note has been issued clarifying the treatment of IGST under the EMI deferred payment mechanism.

AI Summary

Deferred payment facility: whether import IGST and other levy components are included in deferment under EMI scheme. Query whether the deferred payment facility for Eligible Manufacturer Importers covers only Basic Customs Duty or also includes import IGST, Social Welfare Surcharge and Compensation Cess, whether deferment applies to the entire duty liability shown on the Bill of Entry or only to selected duty components when the deferred-payment flag is used, and whether any system advisory or ICEGATE implementation guidance has been issued clarifying treatment of IGST under the EMI mechanism.