**Executive Summary**
On March 28, 2026, the Central Board of Indirect Taxes & Customs (CBIC) held an outreach programme in New Delhi to detail the Duty Deferment Scheme for Eligible Manufacturer Importers (EMI). Part of a Union Budget 2026-27 initiative, the scheme enables monthly duty payments to improve liquidity and expedite cargo clearance. The digital application process opened on March 1, 2026, and approved applicants can avail of the benefits from April 1, 2026, until March 31, 2028.
**Key Points / Main Content**
**Scheme Overview and Objectives**
* **Deferred Payment:** Allows eligible manufacturer importers to clear goods without upfront duty payments, moving to a monthly payment cycle.
* **Trust-Based Approach:** Aims to reduce the "trust deficit," facilitate faster clearances, and minimize dwell time.
* **Strategic Alignment:** Supports the "Make in India" initiative to strengthen domestic manufacturing and supply chain efficiency.
**Key Benefits**
* **Financial Efficiency:** Improves working capital management and liquidity for manufacturers.
* **Operational Speed:** Expedites cargo clearance and enhances import planning and inventory management.
* **Competitiveness:** Strengthens payment discipline and enhances the global competitiveness of Indian manufacturers.
**Eligibility Criteria**
* **Status:** Must be a manufacturer importer with a valid Import Export Code (IEC).
* **Activity Volume:** Minimum of 25 EXIM documents filed in the preceding financial year (reduced to 10 for MSMEs).
* **Compliance:** Must be GST compliant with no pending returns and maintain a clean compliance track record.
* **Financial Standing:** Must demonstrate financial solvency.
**Application Process**
* **Digital Portal:** Applications are submitted online through the AEO portal (www.aeoindia.gov.in).
* **Paperless Interface:** The process is fully digital and requires no physical interface with authorities.
* **Timeline:** The portal became operational on March 1, 2026; the scheme is valid for two years starting April 1, 2026.
**Impact Analysis**
**Manufacturer Importers (including MSMEs)**
**Impact**
They benefit from enhanced commercial viability, better liquidity, and more efficient working capital management by avoiding upfront duty costs.
**Action Required**
Submit digital applications via the AEO portal and ensure all GST returns and compliance records remain current and clean.
**Central Board of Indirect Taxes & Customs (CBIC)**
**Impact**
The organization transitions toward a more collaborative and trust-based compliance environment, focusing on technology-driven facilitation.
**Action Required**
Manage the digital application process and ensure the scheme is accessible across all Customs formations starting April 1, 2026.
**Trade Bodies and Industry Stakeholders**
**Impact**
These groups serve as intermediaries for feedback and deliberation on the scheme's modalities and benefits.
**Action Required**
Encourage members to avail of the scheme's benefits and provide ongoing feedback to the CBIC regarding the implementation.
Key Entities Referenced
Duty Deferment Scheme for Eligible Manufacturer Importers (EMI): A trade facilitation scheme allowing manufacturer importers to defer payment of import duties to a monthly basis to improve liquidity and expedite cargo clearance.
Central Board of Indirect Taxes & Customs (CBIC): The primary regulatory body under the Ministry of Finance responsible for implementing the EMI scheme and conducting industry outreach.
Union Budget 2026-27: The national policy document in which the Duty Deferment Scheme for EMI was originally announced as a key trade facilitation initiative.
Make in India: A government initiative that the EMI scheme aims to support by strengthening domestic manufacturing through efficient compliance and working capital management.
AEO portal (www.aeoindia.gov.in): The dedicated digital platform through which eligible manufacturer importers must submit their online applications to avail the benefits of the scheme.
Ministry of Finance
CBIC organises outreach programme on Duty
Deferment Scheme for Eligible Manufacturer
Importers in New Delhi
CBIC Member (Customs), Delhi Chief Commissioner for
Customs, Chief Commissioner, Delhi Customs (Preventive)
Zone, and Chief Commissioner, DIC
participate and deliberate on key benefits and modalities of
scheme with trade bodies, industry and key stakeholders
Posted On: 28 MAR 2026 12:15PM by PIB Delhi
In pursuance of the key trade facilitation initiative announced in the Union Budget 2026-27, the Central
Board of Indirect Taxes & Customs (CBIC) organised a hybrid outreach programme in New Delhi on the
Duty Deferment Scheme for Eligible Manufacturer Importers (EMI) in New Delhi, today.
Shri Yogendra Garg, Member (Customs), CBIC; Shri Manish Kumar, Chief Commissioner, Delhi
Customs; Shri Sanjay Gupta, Chief Commissioner, Delhi Customs (Preventive) Zone; Shri Akhil Kumar
Khatri, Chief Commissioner, DIC; representatives from trade bodies, industry, and key stakeholders also
participated and deliberated upon the benefits and modalities of the EMI Scheme.
The session included a detailed presentation followed up with an interactive segment to address the
queries from trade and industry.Addressing the participants, Shri Yogendra Garg stated that the scheme adopts a trust-based approach
aimed at facilitating faster clearances and reducing dwell time. He emphasised that the initiative seeks to
minimise the trust deficit and promote a more efficient and collaborative compliance environment. Shri
Garg also encouraged stakeholders to avail the benefits of the scheme and provide feedback.Shri Manish Kumar highlighted that the scheme enhances the commercial viability of manufacturer
importers by enabling better import scheduling and more efficient working capital management.ABOUT THE EMI SCHEME
The EMI Scheme enables deferred payment of import duties, allowing eligible manufacturer importers to
clear goods without upfront duty payment. Duties are to be paid on a monthly basis.
The scheme is inclusive and extends to MSMEs. It aligns with the Government’s Make in India initiative
and aims to strengthen domestic manufacturing by improving liquidity and expediting cargo clearance.
Key Benefits
Improved liquidity for manufacturers
Faster clearance and reduced dwell time
Better import planning and inventory managementStrengthened payment discipline
Enhanced global competitiveness
Improved supply chain efficiency
Eligibility Criteria
Manufacturer importer with a valid IEC
Minimum 25 EXIM documents filed in the preceding financial year (10 for MSMEs)
GST compliant with no pending returns
Demonstrated financial solvency
Clean compliance track record
Application Process
Applications can be submitted online through the AEO portal (www.aeoindia.gov.in), operational since 1
March 2026. The process is fully digital and does not require any physical interface.
Approved applicants may avail the scheme across all Customs formations from 1 April 2026. The scheme
will remain valid for a period of two years, up to 31 March 2028.
The CBIC remains committed to fostering a transparent, efficient, and globally competitive trade
ecosystem through facilitation, technology, and trust-based compliance.
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