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    <title>Amendment to Circular No. 08/2026-Customs dated 28.02.2026 Rationalization of documentation requirements under the Eligible Manufacturer Importer (EMI) Scheme</title>
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    <description>Documentation for approval under the Eligible Manufacturer Importer Scheme is simplified by reducing application disclosures and mandatory uploads. Core identity, manufacturing or job-work status, financial solvency, insolvency status, and legal-compliance declarations remain relevant. Mandatory documents are limited to the UDYAM certificate where MSME status is claimed, a UDIN-bearing Chartered Accountant certificate, and authorisation for the signatory. The Chartered Accountant must address financial capability and provide reasons for negative net worth or net current assets. Applicants must ensure truthful submissions and notify changes affecting eligibility.</description>
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      <description>Documentation for approval under the Eligible Manufacturer Importer Scheme is simplified by reducing application disclosures and mandatory uploads. Core identity, manufacturing or job-work status, financial solvency, insolvency status, and legal-compliance declarations remain relevant. Mandatory documents are limited to the UDYAM certificate where MSME status is claimed, a UDIN-bearing Chartered Accountant certificate, and authorisation for the signatory. The Chartered Accountant must address financial capability and provide reasons for negative net worth or net current assets. Applicants must ensure truthful submissions and notify changes affecting eligibility.</description>
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