Big Relief for Manufacturer Importers: CBIC's New Deferred Customs Duty Scheme — And How DGFT EXIM Can Help You Benefit

What Is the EMI Deferred Payment Scheme?

Under this scheme, instead of paying customs import duty at the time of filing a Bill of Entry, an approved EMI can defer the payment to a later date — giving businesses precious working capital breathing room.

Here's how the payment timeline works:

• For imports cleared during any month (other than March): Duty is payable by the 1st of the following month
• For imports cleared in March: Duty is payable by 31st March itself

And if you want to pay early? You can do that too — at any time before the due date.

The scheme is governed by the Deferred Payment of Import Duty Rules, 2016, and is valid from 1st April 2026 to 31st March 2028.

Who Is Eligible?

To qualify as an Eligible Manufacturer Importer, your business must meet the following criteria:

Business Profile

• Must be a manufacturer (as defined under Section 2(72) of the CGST Act) who also imports goods
• Alternatively, if you're not a direct manufacturer, you must be sending inputs/capital goods to a job worker under Section 143 of the CGST Act
• Must hold a valid Importer Exporter Code (IEC) from DGFT

Customs Track Record

• Must have filed at least 25 EXIM documents (Bills of Entry or Shipping Bills) in the previous financial year
• For MSMEs, this requirement is relaxed to just 10 documents

GST Compliance

• At least one active GST registration must declare the premises as a factory/manufacturing unit in REG-01
• All pending GSTR-3B returns must be filed before the application date
• No outstanding GST collected but not deposited with the government

Financial Standing

• Annual aggregate turnover across all GSTINs under the same PAN must exceed ₹5 Crore in the last financial year
• Must have been in business for at least 2 financial years
• Must be financially solvent — no insolvency, liquidation, or bankruptcy proceedings
• A Chartered Accountant Certificate (with UDIN) confirming solvency is mandatory

Legal Standing

• No arrests or convictions of the applicant, directors, or partners under Customs, GST, Excise, or any other law
• No pending prosecution proceedings
• No previous EMI application rejected or suspended for false declarations or forged documents

Good news for AEO-T1 entities: If you are already an AEO-T1 certified entity (including MSMEs), you are also eligible to apply under this scheme — provided you meet the above conditions.

How to Apply?

Applications open from 1st March 2026 and must be submitted electronically on:

🌐 www.aeoindia.gov.in → under the tab "Eligible Manufacturer Importer"

You will need to fill out the prescribed Appendix-I application form and upload the following documents:

1. IEC Copy
2. PAN Copy
3. GST Registration Certificates for all GSTINs
4. UDYAM Certificate (if MSME)
5. GST ITC-04 returns (if applicable — for job work)
6. GSTR-9C for last financial year
7. CA Certificate with UDIN (as per prescribed Appendix-III format)
8. Audited Financial Statements for last two years
9. Property documents for manufacturing premises
10. Authorization letter for Authorized Signatory

Once approved, the Directorate of International Customs (DIC), CBIC will update the Customs Automated System — no further action needed to start availing the facility.

What Happens After Approval?

Once approved as an EMI:

1. Your authorized nodal person registers on ICEGATE (icegate.gov.in)
2. When filing a Bill of Entry, simply flag "D" in the Payment Method column
3. The nodal person authenticates the intent via OTP on ICEGATE
4. Your consignment gets cleared — duty payment deferred!

It's that straightforward. And you can authenticate multiple Bills of Entry at once.

Why Does This Matter for Your Business?

For any business that regularly imports goods, customs duty can represent a significant upfront cash outflow — sometimes lakhs of rupees per shipment. With this scheme:

• Your goods clear faster — no waiting for duty payment processing at the port
• Your working capital stays free — use those funds for production, salaries, or orders
• Your compliance builds toward AEO status — the government expects EMIs to graduate to AEO T2/T3 certification by March 2028, which brings even more benefits

For MSMEs in particular, this could be a genuine game-changer — making import-linked manufacturing significantly more financially manageable.

How DGFTEXIM Can Help You

At DGFTEXIM, we specialise in helping Indian businesses navigate exactly these kinds of opportunities. Our team stays on top of every CBIC circular, DGFT notification, and policy update — so you don't have to.

Here's what we can do for you:

✅ Eligibility Assessment We'll review your IEC, GSTIN details, turnover, compliance history, and customs footprint to tell you quickly whether you qualify — and what gaps, if any, need to be addressed.

✅ Document Preparation We'll help you compile and organise all 10 required documents, including coordinating with your CA for the solvency certificate in the correct CBIC-prescribed format.

✅ Application Filing We'll guide you through the aeoindia.gov.in portal, ensure your Appendix-I is correctly filled, and make sure your application is submitted without errors.

✅ ICEGATE Setup Once approved, we'll help your nodal person set up the ICEGATE login and authenticate the deferred payment process for your Bills of Entry.

✅ Ongoing Compliance Support We'll help you track due dates, monitor your deferred duty challans, and ensure you don't miss payments — protecting your EMI status.

Don't Miss the Window

Applications open on 1st March 2026 and the facility runs only until 31st March 2028. After that, only AEO T2/T3 certified entities will enjoy assured facilitation. Starting early gives you more time to build that track record and position your business for long-term customs benefits.

Ready to apply? Not sure if you qualify?

Reach out to us today. We'll walk you through the entire process — from eligibility check to final approval.

📧 Visit us at: www.dgftexim.com

DGFT EXIM is a specialist Import & Export Consultancy helping Indian businesses with IEC registration, DGFT compliance, customs duty optimisation, AEO certification, and more. This article is for informational purposes based on CBIC Circular No. 08/2026-Customs dated 28th February 2026.