Manufacturer Importers with >
Five Crores too get Deferred Payment of Duty and AEO Status
Ø CBIC
Extends Deferred Customs Duty Payment Facility to Eligible Manufacturer
Importers (EMI)
[CBIC Circular No. 08/2026-Customs dated 28 Feb
2026]
1.
Facility Introduced
o
CBIC has extended the Deferred Payment of Customs Import Duty facility to Eligible
Manufacturer Importers (EMIs).
o
Effective from 1 April 2026.
o
Applications open from 1 March 2026.
2.
Validity Period
o
EMI approval valid until 31 March 2028.
o
Expected that EMIs obtain AEO T2/T3
accreditation during this period.
3.
Objective
o
Expedite customs clearance.
o
Improve ease of doing business.
o
Encourage transition to higher AEO accreditation.
Eligibility
Criteria for EMI
An
applicant must:
·
Be an Importer under Customs Act and a Manufacturer
under CGST Act
(or send inputs/capital goods to job
worker under Sec 143 of CGST Act).
·
Have a valid IEC.
·
Have filed:
o
Minimum 25 EXIM documents in previous FY (10
for MSME).
·
Have at least one active GST registration.
·
Have declared manufacturing activity in GST REG-01
(if manufacturer).
·
Have:
o
Annual turnover above ₹5 crore
(aggregate under same PAN).
o
Minimum 2 years business continuity.
·
Be GST compliant (all GSTR-3B filed).
·
Have:
o
No tax collected but unpaid.
o
No insolvency/bankruptcy.
o
Positive financial solvency (CA certificate
required).
o
No arrests/convictions/prosecutions under
Customs/GST/Central Excise laws.
·
No past rejection/suspension due to false
declarations.
Note: Existing AEO-T1 entities (including MSMEs)
are also eligible if criteria are met.
Application
Process
·
Apply online at: www.aeoindia.gov.in
·
Submit:
o
Application (Appendix I)
o
Supporting documents (Appendix II)
o
CA Certificate (Appendix III)
·
Approval granted by Directorate of International
Customs (DIC), CBIC).
·
Once approved, system auto-enables deferred payment
facility.
Post-Approval
Procedure
1.
Nodal person must obtain ICEGATE login.
2.
While filing Bill of Entry:
o
Select payment flag “D”.
3.
OTP authentication required for validation.
4.
Multiple Bills of Entry can be authenticated
together.
Due Dates
for Deferred Payment
·
For BE cleared during any month (except March):
➜ Pay by 1st of following month.
·
For BE cleared in March:
➜ Pay by 31 March.
·
Early payment before due date is permitted.
Monitoring
& Compliance
·
Customs Commissioners can monitor via ICES
dashboard.
·
Non-payment may lead to suspension/revocation
of EMI status.
Helpdesk
·
📧 Email: emihelpdesk-dic@gov.in
·
☎ Phone:
011-23310014
Overall
Impact
This
circular aims to:
·
Improve working capital management for
manufacturers.
·
Reduce port clearance delays.
·
Strengthen compliance culture.
·
Promote AEO certification progression.