CBIC introduces New deferred Customs Duty Payment Facility

• 02 Mar 2026
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The Central Board of Indirect Taxes and Customs, abbreviated as CBIC, has introduced a new facilitation measure for trusted manufacturers in line with the Union Budget 2026-27 announcement made by the Union Minister for Finance and Corporate Affairs. This measure allows a new category of importers called Eligible Manufacturer Importers (EMIs) to benefit from deferred payment of Customs duty. 

The CBIC has provided detailed eligibility conditions, the application process and operational guidelines for the scheme via Circular No. 08/2026-Customs issued on 28.02.2026. Under this initiative of the Board, the Eligible Manufacturer Importers (EMIs) can clear imported goods without paying Customs duty at the time of clearance. 

Instead, they can pay the applicable duty on a monthly basis as prescribed under the Deferred Payment of Import Duty Rules 2016. This will help manufacturers in management of their cash flows and working capital in a manner that is more effective for them. The facility will be available from 1.04.2026 and will remain in effect until 31.03.2028. 

The deferred payment option will be available to EMIs that meet specific criteria related to Customs and GST compliance as well as requirements concerning turnover, financial standing and past performance. Existing AEO-T1 entities including MSMEs that fulfill these eligibility conditions are also permitted to participate.

The EMI scheme has been designed by the CBIC as a trust-based facilitation measure. It encourages the compliant manufacturers to leverage from the simplified procedures while gently prompting them towards higher compliance levels. 

During the scheme’s validity, it is expected that the approved eligible manufacturer importers will progressively secure the AEO-T2 or AEO-T3 status. It’ll enable access to enhanced facilitation, swifter clearances and priority treatment under AEO programme.

From 1.03.2026 onwards, the applications under EMI scheme can be filed online via the AEO portal @ www.aeoindia.gov.in, under the “Eligible Manufacturer Importer” tab. *It is anticipated that this reform will result in significant improvement when it comes to ease of doing business. It is expected to strengthen the compliance culture, promote wider participation in AEO programme and give domestic manufacturing a boost. 

This latest initiative of CBIC shows the Board’s continued commitment for creating a predictable, efficient and facilitative customs environment to back India’s manufacturing-led and export-oriented growth.

Source: Press Information Bureau (PIB)