TaxTMI 
TaxTMI 
Extension of Deferred Payment of Customs Duty benefits to ‘Eligible Manufacturer Importer’ (EMI)
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....ruary, 2026 permitting "Eligible Manufacturer Importer" (EMI) to avail the facility of deferred payment of Customs import duty under proviso to sub-section (1) of section 47 of the Customs Act, 1962. The facility of Deferred Payment of Customs Duty shall be made available to the eligible EMIs with effect from 01.04.2026 2. The following guidelines are hereby issued for the information of all concerned: 2.1. The facility of deferred payment of Customs import duty shall be governed by the Deferred Payment of Import Duty Rules, 2016, as amended. It is expected that the extension of this facility to the Eligible Manufacturer Importers shall expedite the Customs clearance of their imported goods at the Ports/Airports/ICDs. The facility wil....
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....eclared in the FORM REG-01 (either Col. 16(d) or Col. 20(d)) of the active GSTIN, the nature of business activity being carried out at the mentioned premises as "factory/manufacturing". Where the applicant has multiple active GST registrations, at least one active GSTIN must indicate the nature of business activity as "factory/manufacturing" in REG-01. In case the applicant is not a manufacturer but any of its active GSTINs sends their inputs/capital goods, without payment of tax, to a job worker for job work under the provision of Section 143 of the CGST Act, then such GSTIN must have filed the last two half-yearly GSTR ITC-04. Further, the job worker must also have an active GSTIN and must have declared in the FORM REG-01 (either Col. 16(....
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.... of duty collected by the applicant but not deposited with the Government under the CGST Act, 2017; j. Central Excise and Service Tax collected but not deposited: There must not be any instances of duty collected by the applicant but not deposited with the Government under either the Central Excise Act, 1944 or Chapter V of the Finance Act, 1994; k. Insolvency/bankruptcy: An applicant must be financially solvent during the two financial years preceding the date of application. The applicant should not be listed currently as insolvent, or in liquidation or bankruptcy. The applicants must submit a Certificate issued by a Chartered Accountant in the prescribed form; l. Arrest/Convictions: The applicant or its proprie....
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....itted in the earlier application was found to be forged. [Explanation: Existing AEO-T1 entities (including MSMEs) who meet the above eligibility criteria shall also be eligible to apply under this scheme.] 2.3. The Eligible Manufacturer Importer desirous of availing the facility of deferred payment of duty shall register and submit applications, with effect from the 01st March, 2026 electronically on the web portal www.aeoindia.gov.in under the tab "Eligible Manufacturer Importer" in the prescribed form as per Appendix-I (attached to this PN) accompanied by upload of documents prescribed in Appendix-II (attached to this PN) and Appendix-III (attached to this PN). After scrutiny and satisfaction of eligibility conditions, the des....