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    <title>Circular No. 39/2026-Customs: CBIC Rationalises Documentation Requirements Under the Eligible Manufacturer Importer Scheme.</title>
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    <description>Eligible Manufacturer Importer Scheme enrolment is streamlined by reducing manual data requirements and limiting mandatory uploads to the Udyam Registration Certificate where MSME status is claimed, a prescribed Chartered Accountant&#039;s Certificate bearing UDIN, and an authorisation letter. Backend IT verification replaces several earlier document uploads, but eligibility safeguards remain. Applicants must provide core identity, GST, manufacturing and compliance particulars, declare their financial and legal status, and disclose earlier EMI applications. The Chartered Accountant&#039;s Certificate must address solvency and financial capability and explain negative net worth or negative net current assets.</description>
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    <pubDate>Tue, 15 Sep 2026 08:34:27 +0530</pubDate>
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      <description>Eligible Manufacturer Importer Scheme enrolment is streamlined by reducing manual data requirements and limiting mandatory uploads to the Udyam Registration Certificate where MSME status is claimed, a prescribed Chartered Accountant&#039;s Certificate bearing UDIN, and an authorisation letter. Backend IT verification replaces several earlier document uploads, but eligibility safeguards remain. Applicants must provide core identity, GST, manufacturing and compliance particulars, declare their financial and legal status, and disclose earlier EMI applications. The Chartered Accountant&#039;s Certificate must address solvency and financial capability and explain negative net worth or negative net current assets.</description>
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