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Circular No.08/2026-Customs
F. No. 450/81/2016-Cus IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
*******
16049, 6th Floor (Wing-A), Kartavya Bhavan-I,
New Delhi, Dated the 28th February, 2026
To,
The Principal Chief Commissioner/ Chief Commissioner (Customs/ Customs
Preventive / Customs and Central Tax)
All Principal Commissioners / Commissioners of Customs / Customs Preventive
All Principal Director Generals / Director General under CBIC.
Subject: Extension of Deferred Payment of Customs Duty benefits to
‘Eligible Manufacturer Importer’ (EMI) – reg.
Madam/Sir,
Kind attention is invited to Notification No. 12/2026-Customs (N.T.) dated 01st
February, 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 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 shall be available to EMI till 31st March 2028 and it is expected that such
approved EMI will be able to obtain AEO T2/T3 accreditations within such time
which will enable EMI to have assured facilitation and priority treatment and avail
other benefits available to AEO T2/T3. The existing benefits of AEO accredited
entities will also be expanded.
3. The facility of deferred payment of Customs import duty shall be available to
Eligible Manufacturer Importers which satisfy the following criterion:
a. Manufacturer and Importer status: Must be an importer as defined under
section 2(26) of the Customs Act, 1962 and must be a manufacturer as
defined under section 2(72) of the CGST Act or; In case the applicant is not a
manufacturer then he must be an importer sending their inputs/capital goods,
without payment of tax, to a job worker for job work under the provision of
Section 143 of CGST Act;
b. IEC: Must have a valid Importer Exporter Code (IEC) issued by DGFT;
c. Customs footprint: Must have filed not less than 25 EXIM documents (Bills
of Entry/Shipping Bills) in the previous financial year preceding the date of
application. For an MSME applicant, the minimum requirement for filing EXIM
documents is relaxed to 10;
d. GST registration: Must have at least one active GST Registration Certificate
issued under the CGST/SGST Act, 2017;
e. Manufacturing declaration in the active GSTIN: In case the applicant is a
manufacturer, it must have declared 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(d) or Col. 20(d)), the nature of business
activity
being
carried
out
at
the
mentioned
premises
as
“factory/manufacturing”. Where the job worker has multiple active GST
registrations, at least one active GSTIN must indicate the nature of business
activity as ‘factory/manufacturing’ in Form REG-01;
f. Turnover threshold: The annual aggregate turnover of all GSTINs having
the same PAN number of the applicant must exceed Rs. 5 Crore in the last
financial year;
g. Business continuity: Must have business activities for at least two (02)
financial years preceding the date of application. In case of a manufacturer,
the "date of commencement of business" of the active GST Registration
(which has at least one premise where the nature of business activity being
carried out is declared as “factory/manufacturing”) must be prior to 02
financial years from the date of application. In case the applicant is not a
manufacturer but any of its GSTINs send the 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 the date of such GST Registration must be prior
to 02 financial years from the date of application;
h. GST compliance: The applicant must have filed all pending GSTR-3B
returns in respect of all active GSTINs, which were due for filing as on the
date of submission of the application for availing the facility;
i. GST collected but not deposited: There must not be any instances 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 proprietor (in case of the
proprietorship firms) or any of its partners (in case of the partnership firms) or
any of its Board of Directors/Directors must not have been arrested or
convicted for an offence under the Customs Act, 1962, the Central Excise
Act, 1944, Chapter V of the Finance Act, 1994, or the CGST/SGST Act, 2017,
or any other law for the time being in force;
m. Prosecution: There must be no pending prosecution proceedings against
the applicant or its proprietor (in case of the proprietorship firms) or any of its
partners (in case of the partnership firms) or any of its Board of
Directors/Directors under the Customs Act, 1962, the Central Excise Act,
1944, Chapter V of the Finance Act, 1994, or the CGST/SGST Act, 2017 or
any other law for the time being in force;
n. Past rejection: The applicant's earlier application for grant of approval as
“Eligible Manufacturer Importer” must not have been rejected for the reason
that an information or declaration submitted by the applicant in its earlier
application was found to be false or a document submitted in the earlier
application was found to be forged;
o. Past suspension: The applicant's status as “Eligible Manufacturer Importer”
granted in the past must not have been suspended on the grounds that an
information or declaration submitted by the applicant in its earlier application
for grant of approval as “Eligible Manufacturer Importer" was subsequently
found to be false or a document submitted 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.]
4. 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
accompanied by upload of documents prescribed in Appendix-II and Appendix-III.
After scrutiny and satisfaction of eligibility conditions, the designated officer of
Directorate of International Customs (DIC), CBIC shall approve the application as
an “Eligible Manufacturer Importer”. Further, at the time of granting approval, the
designated officer of DIC, CBIC shall update the details in the Customs Automated
System to enable the facility of deferred payment of duty. No further action will be
required by the EMI in order to avail the facility.
5. Upon approval, the nodal person appointed/authorized by the EMI shall obtain
ICEGATE login following the procedure laid down in the Advisory on
‘www.icegate.gov.in’.
The
same
is
available
on
the
following
link
(https://www.icegate.gov.in/guidelines/registration-2). The contact details of such
nodal person shall be provided in ICEGATE login for verification and
authentication. The nodal person shall authenticate all Customs related
transactions on behalf of the EMI.
6. The eligible EMI intending to make deferred payment of Customs import duty
shall indicate the same using flag “D” in the Payment Method Column of the Bill of
Entry filed. In order to ensure that the facility of deferred payment of Customs
import duty is availed only by the eligible importer, an option has been provided in
ICEGATE login for the nodal person on behalf of the EMI, to acknowledge such
intent and authenticate it using One Time Password (OTP) sent to his registered e-
mail address/ contact number. The nodal person would be able to authenticate
multiple Bills of Entry at once. Only on such authentication, the Customs clearance
would be provided for the subject consignment under the Deferred Payment of
Import Duty Rules, 2016.
7. The due dates for making the deferred payment of Customs import duty are
specified in rule 4 of the said Rules, and are reproduced for reference as follows:
i. For goods corresponding to Bill of Entry returned for payment from 1st day to
the last day of any month other than March, the duty shall be paid by the 1st
day of the following month;
ii. For goods corresponding to Bill of Entry returned for payment from 1st day to
31st day of March, the duty shall be paid by 31st March.
8. The Eligible Manufacturer Importer may also have an option to select the
challans belonging to the deferred period and pay the Customs import duty
anytime, even before the due date, at his convenience.
9. Reports regarding availment of deferred payment of Customs import duty at
each
Customs
station
of
import
is
available
to
the
Principal
Commissioner/Commissioner of Customs in ICES in their standard reports and
Commissioner
dashboards.
The
Principal
Commissioner/Commissioner
of
Customs may monitor the same for imports pertaining to his jurisdiction and ensure
timely payment of the Customs import duty as per the said Rules. Instances of
non-payment may be brought to the notice of DIC, CBIC. Further, the designated
officer of DIC, CBIC may suspend/revoke such approval granted under para 4 of
this circular, if the EMI becomes ineligible for the facility of deferred payment of
Customs import duty at any point in time.
10. The DIC has set up a dedicated helpline (Email: emihelpdesk-dic@gov.in;
Phone No. 011-23310014) to receive from trade and industry any queries,
suggestions, feedback, complaints, grievances, etc. and take necessary measures
to address them in a time-bound manner. Any other difficulties in implementation
may be brought to the notice of the Board.
Hindi version follows.
Yours faithfully,
(Indrajit Panda)
Under Secretary to the Government of India
Customs Policy Wing, CBIC
APPENDIX-I
Application Form for Approval of Eligible Manufacturer Importer (EMI)
PART A: GENERAL DETAILS
Sr.
No
Particulars
Details
Documents
to
be
submitted
1
Importer Exporter Code (IEC)
IEC copy
2
Legal name of the Applicant: (as mentioned in the
Permanent Account Number)
Copy
of
PAN
3
Address of the Applicant (as per IEC)
4
Permanent Account Number (PAN): (enter PAN of the
applicant; in case of proprietorship concern, PAN of
the individual)
Copy
of
PAN
5
Trade name, if any, as per GSTIN
Copy
of
GST
Registration
Certificate
6
Constitution
of
business
(please
select
the
appropriate one)
Proprietorship
Partnership
Private Limited Company
Public Limited Company
Limited Liability Partnership
Public Sector Undertaking
Government Department
Hindu Undivided Family
Others (please specify)
7(a) Is the applicant an MSME?
Yes/No
7(b) If yes, please indicate the UDYAM Registration
Number
Udyam
Certificate
8(a) Is the applicant an AEO T1?
Yes/No
8(b) If yes, please provide the AEO Certificate Number.
9(a) Total number of Customs documents (BE/SB) filed
during the last FY
(Minimum 25 Documents for Non-MSME and 10
Documents for MSME Applicants)
9(b) Number of BEs:
9(c) Number of SBs:
10
List of all the GST registrations of the applicant.
10(a) GSTIN 1
Copy
of
GST
certificates
for
each
registration
10(b) GSTIN 2
Copy
of
GST
certificates
for
each
registration
10c) GSTIN 3…
Copy
of
GST
certificates
for
each
registration
11
Whether all pending GSTR-3B returns in respect of all
active GSTINs, which were due for filing as on the
date of submission of the application have been filed?
(GSTIN-wise details should be provided)
11(a) GSTIN 1
(Yes/ No)
11(b) GSTIN 2
(Yes/ No)
11(c) GSTIN 3…
(Yes/ No)
12
Whether there is any liability on the applicant, on
account of ‘where GST has been collected from
customers but not deposited to the government’?
(GSTIN-wise details should be provided for all the
GSTINs)
12(a) GSTIN 1
(Yes/ No)
12(b) GSTIN 2
(Yes/ No)
12(c) GSTIN 3…
(Yes/ No)
13
Annual aggregate turnover for the last F.Y. for all
GSTINs under the PAN (GSTIN-wise details should
be provided for all the GSTINs)
5 Cr or
More
required
13(a) GSTIN 1
Copy of last
filed GSTR
9C
13(b) GSTIN 2
Copy of last
filed GSTR
9C
13(c) GSTIN 3…
Copy of last
filed GSTR
9C
Total
14
Annual aggregate GST paid in the last F.Y for all the
GSTIN under the PAN. (GSTIN-wise details should be
provided for all the GSTINs)
14(a) GSTIN 1
Copy of last
filed GSTR
9C
14(b) GSTIN 2
Copy of last
filed GSTR
9C
14(c) GSTIN 3…
Copy of last
filed GSTR
9C
Total
15
Whether the applicant is a manufacturer as defined
under section 2(72) of the CGST Act, 2017?
(If Yes, then fill details in PART B)
(If No, then fill details in PART C)
Yes/No
Part B: To be filled by an applicant that is an importer and also a
manufacturer as defined under section 2(72) of the CGST Act, 2017
Note: The applicant must have at least one active GSTIN, which must have
declared in para 16(d) or 20(d) of the REG-01, the nature of activity as
‘factory/manufacture. Date of issuance of such GSTINS must be prior to 02
financial years from the date of application. If the applicant has more than one such
GSTIN, it may choose to furnish the following details for any one GSTIN.
(The details of all the manufacturing units/factories of the GSTIN should be
provided separately.)
Sr.
No
Particulars
Details
Documents to be
submitted
16(a) Provide the GSTIN
16(b) Whether
the
GSTIN
mentioned
in
16(a)above is active as on the date of
application.
Yes/No
16(c) Date of commencement of the Business
[Date of GST Registration of the GSTIN
referred in Sr. no 16(a)]
Copy
of
GST
Registration
Certificate
16(d) Whether
there
is
a
declaration
of
manufacturing in para 16(d) or 20(d) of
the REG-01 of any of the GSTIN of the
applicant?
Yes/No
17
No.
of
Manufacturing
Units/Factories
under GSTIN [referred in Sr. no 16(a)]
17(a) Factory 1 - Address:
17(a)
(i)
Details of property holding rights of the
applicant for each factory as mentioned in
Sr. no 17(a) above. (Please provide
supporting documents)
(i) Owner or
(ii)Lease/rent
Lease/rent
agreement/
Title
deed
of
land/registered sale
deed/mutation
record
(whichever
applicable)
17(a)
(ii)
Book value of the plant and machinery
installed in each of the factories (Rs in
Lakhs)
17(a) List of major raw materials / input
(iii)
commodities of manufacturing along with
HSN (top 05 only in case there are more
than 05 commodities)
17(a)
(iv)
List of major finished goods along with
HSN (top 05 only in case there are more
than 05 commodities)
Part C: To be filled by an applicant who is an importer and not a
manufacturer as defined under section 2(72) of the CGST Act, 2017, but who
is sending the inputs/capital goods to a job worker (under Section 143 of the
CGST Act, 2017)
Sr.
No
Particulars
Details Documents
to
be
submitted
18(a) Whether any one of the GSTINs pertaining to the
applicant sends their inputs/capital goods, without
payment of tax, to a job worker for job work under the
provision of Section 143 of CGST Act?
(Yes or
No)
18(b) If yes, please provide the GSTIN of one such GSTIN as
referred in Sl No 18(a)
18(c) Date of commencement of the Business of the above
GSTIN referred in Sl No 18(b) (Date of GST
Registration)
Copy
of
GST
Registration
Certificate
18(d) Whether the above GSTIN have filed the last two half-
yearly GSTR ITC-04 returns?
(Yes or
No)
GST ITC-04
Return
18(d)
(i)
First half year preceding the date of application.
MMM-
YYYY
to
MMM-
YYYY
18(d)
(ii)
Date of filing of the ITC-04
Date
GST ITC-04
Return
18(d)
(iii)
Second half year preceding the dated of application
MMM-
YYYY
to
MMM-
YYYY
18(d)
(iv)
Date of filing of the ITC-04
Date
GST ITC-04
Return
18(e) Whether the job worker to whom the above GSTIN has
sent the inputs/capital goods for job work have an active
GSTIN? (In case the job worker has more than one
GSTIN, then at least one of them should be active.)
(Yes or
No)
18(f) Please provide the GSTIN of one such job worker as
referred in Sl No 18(e)
18(g) Whether the said job worker, as referred in Sl No 18(f)
above, has declared in the FORM GST REG-01,
the nature of business activity being carried out at the
mentioned
premises
as
“factory/
manufacturing”?
(Where the said job worker has multiple active GST
registrations, at least one active GSTIN must indicate
the
nature
of
business
activity
as
“factory/manufacturing” in Form REG-01)
(Yes or
No)
18(h)
(i)
No. of Manufacturing Units/Factories of the job worker
as referred in Sl No 18(g):
18(h)
(ii)
Factory 1 - Address:
18(h)
(iii)
Factory 2 - Address:
18(h)
(iv)
Factory 3 – Address:
[Illustrations for filling up information under Sl. no. 18(d) above: If an application
date is of 15th March, 2026, the 1st half would be October 2024 - March 2025 and
2nd half year would be April 2025 - September 2025.
If an application date is 15th May, 2026, the 1st half year would be April 2025 -
September 2025 and 2nd half year would be October 2025 - March 2026.]
PART D: LEGAL & FINANCIAL COMPLIANCE
Sr.
No
Particulars
Details
Documents
to
be
submitted
19(a) Whether the applicant is financially solvent during the (Yes/No) Certificate
two financial years preceding the date of application?
issued by a
Chartered
Accountant
in
the
prescribed
form
19(b) Whether the applicant is currently listed as insolvent,
or in liquidation or in bankruptcy?
(Yes/No)
20(a) Whether the applicant’s net worth is positive for the
last two (02) Financial Years?
(Yes/
No)
Copy of the
last
two
audited
financial
statements,
as
applicable.
20(b) Specify reasons in case the net worth is not positive.
100
Words
21(a) Whether the net current assets are positive?
(Yes/
No)
Certificate
issued by a
Chartered
Accountant
in
the
prescribed
form
21(b) Specify reasons in case the net current assets are not
positive
100
Words
22
Whether the applicant or its proprietor (in case of the
proprietorship firms) or any of its partners (in case of
the partnership firms) or any of its Board of
Directors/Directors have been arrested or convicted for
an offence under the Customs Act, 1962, the Central
Excise Act, 1944, Chapter V of the Finance Act, 1994,
or the CGST/SGST Act, 2017, or any other law for the
time being in force?
(Yes/
No)
23
Whether there is any pending prosecution against the
applicant/Proprietor/partner/Directors for an offence
under the Customs Act, 1962, the Central Excise Act,
1944, Chapter V of the Finance Act, 1994, or the
(Yes/
No)
CGST/SGST Act, 2017, or any other law for the time
being in force?
PART E: DETAILS OF PREVIOUS APPLICATIONS FILED FOR APPROVAL OF
EMI
Sr.
No.
Particulars
Details (to be filled)
Documents
to
be
uploaded
24 Has an application for approval of an
eligible manufacturer importer been filed
before this application?
Yes/No
If
yes,
furnish
the
reference number
25 Status of the previous application
Choose
from
dropdown suspended /
rejected / returned
PART F: AUTHORISED PERSON AND CONTACT DETAILS
Sr.
No.
Particulars
Details (to be
filled)
Documents
to
be
uploaded
26
Name and designation of the
contact person:
27
Mobile no:
28
Alternate Mobile no:
29
Email address:
PART G: DECLARATIONS AND UNDERTAKINGS
1. I/We declare that the information given, declarations made and documents
submitted in this application are true, correct and complete in every respect.
2. I/We understand that if any information submitted and/or declaration made by
me/us are found to be false, or any document uploaded by me/us are found
to be forged,
a. The approval given to me/us as an ‘Eligible Manufacturer Importer’ may be
suspended;
b. I/we may be liable for actions under the relevant provisions of the Customs
Act, 1962; and
c. I/We shall not be eligible to apply under the EMI Scheme in the future.
3. I/We undertake that there are no instances of Tax Collected but not
deposited with the Government under the Central Excise Act, 1944 or
Chapter V of the Finance Act, 1994.
4. I/We undertake to notify the Directorate of International Customs (DIC),
CBIC, (by email: diccbec.dor@gov.in) of any change in the particulars
relating to my/our eligibility for the EMI Scheme.
5. I/We declare that I am authorized to sign on behalf of the applicant.
Place:
Date:
Name of Authorized Signatory
Designation
APPENDIX-II
LIST OF DOCUMENTS TO BE UPLOADED
1. IEC copy.
2. PAN copy.
3. GST Registration Certificate for each GSTIN under PAN.
4. UDYAM certificate for MSME, if applicable.
5. GST ITC-04, if applicable.
6. GSTR-9C, where applicable, evidencing turnover and GST paid for last FY.
7. Certificate issued by a Chartered Accountant (bearing Unique Document
Identification Number (UDIN)), as per the prescribed format in Appendix-III.
8. Audited financial statements for the last two financial years.
9. Lease/rent agreement/ Title deed of land/registered sale deed/mutation
record (whichever applicable) for property holding rights.
10. Authorization letter for Authorized signatory.
APPENDIX-III
CHARTERED ACCOUNTANT CERTIFICATE
(To be issued on the Letterhead of the Chartered Accountant / CA Firm)
Date: [DD/MM/YYYY]
TO WHOMSOEVER IT MAY CONCERN
This is to certify that we, M/s [CA Firm Name], Chartered Accountants (FRN:
[FRN]), having examined the books of account, audited/financial statements and
other relevant records of M/s [Company/Firm Name] (IEC: [IEC]), having its
registered office at [Address], for the last two financial years and such other
information as made available to us, hereby state as under:
1. Financial Summary
Sr.
No
Particulars
FY
[Year
1]
FY
[Year
2]
Total Assets (₹)
Total Fixed Assets (₹)
a. Land and Building (₹)
b. Plant and Machinery (₹)
c. Others
Total Liabilities (₹)
Total Contingent Liabilities, if any
(₹)
Net Worth (Capital + Reserves) (₹)
Current Assets (₹)
Current Liabilities (₹)
Turnover / Gross Revenue (₹)
Current Ratio
Debt–Equity Ratio
2. Opinion on Solvency / Financial Capability
Based on the records examined, I/we opine that:
a. The entity has maintained positive Net Worth (Capital + Reserves) and its
total assets exceed total liabilities.
b. The entity has adequate liquidity, as evidenced by current assets and current
liabilities / current ratio stated above.
c. Government dues / statutory liabilities: Based on the information and records
provided to us, the entity has not defaulted in payment of statutory dues and
there are no material tax arrears that would affect solvency.
d. The entity has been solvent for the last two financial years and is not
undergoing insolvency / liquidation / bankruptcy proceedings as on the date
of this certificate.
This certificate is issued at the request of the entity for submission to CBIC /
Directorate of International Customs for the purpose of EMI (Eligible Manufacturer
Importer) application and should not be used for any other purpose without our
prior written consent.
For M/s [CA Firm Name]
FRN:
UDIN:
Signature:
[Name of Partner/Proprietor]
Membership No.:
Place:
Date:
Seal/Stamp
