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    <title>Extension of Deferred Payment of Customs Duty benefits to ‘Eligible Manufacturer Importer’ (EMI)</title>
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    <description>Deferred payment of Customs import duty is available from 1 April 2026 to approved Eligible Manufacturer Importers under the Deferred Payment of Import Duty Rules, 2016. Eligibility depends on importer and manufacturing or qualifying job-work status, valid Importer Exporter Code, GST registration and compliance, Customs transaction history, turnover, business continuity, financial solvency, and absence of specified enforcement, prosecution, or prior false-declaration issues. Approval is obtained through electronic application and Customs-system activation. The authorised nodal person must authenticate Bills of Entry marked with payment-method flag &quot;D&quot; through ICEGATE before deferred-payment clearance is provided.</description>
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