Search: Eligible Manufacturer Importer
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September 2026
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CustomsEMI Scheme documents cut from ten to three from 15 September 2026; CBIC marks 10 years of AEO
10 → 3 documentsReliefCircular 39/2026-Customs dated 3 September 2026 rationalises the uploads under the Eligible Manufacturer Importer Scheme. CBIC also listed AEO process improvements under consideration.
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CustomsDeferred duty payment for manufacturers: EMI Scheme application cut from ten documents to three, enrolment opens 15 September 2026 — CBIC Circular 39/2026-Customs
10 documents → 3ReliefCBIC has trimmed the application for the Eligible Manufacturer Importer (EMI) Scheme, which gives deferred payment of customs import duty. Many data fields are dropped from Appendix-I, uploads fall from ten documents to three, and the Chartered Accountant’s certificate must now give reasons where net worth or net current assets are negative. Eligible importers can apply from 15 September 2026.
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