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

[Piyush Choudhary]

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 import-duty payment generally covers Bill of Entry liabilities, including import IGST, rather than only basic customs duty.
Deferred payment of import duty for Eligible Manufacturer Importers is presented as applying generally to the aggregate duty assessed on a Bill of Entry. This includes Basic Customs Duty, Social Welfare Surcharge, import IGST and applicable Compensation Cess. A Bill of Entry filed using the deferred-payment option permits payment on the prescribed monthly date rather than at clearance. The discussion identifies no express exclusion of import IGST in the cited circular and notification or separate public instruction, while noting that system configuration or later directions may affect operation.