No Takers for Deferred Payment of Duty under Sec 47(1) of CA 1962, Board
Forced to Simplify Scheme with 70% Cut GST Documents
CBIC has substantially simplified EMI enrolment by
eliminating extensive GST, financial, premises and import-document disclosures
and cutting mandatory document uploads from 10 to just 3, with greater reliance
on backend IT verification.
Circular No. 39/2026-Customs dated 3 September 2026 amends
Circular No. 08/2026-Customs to simplify the application process for the Eligible
Manufacturer Importer (EMI) Scheme, reducing data and documentary
compliance requirements.
1. Background
o
Circular No. 08/2026-Customs dated 28.02.2026 had
extended the facility of deferred payment of Customs import duty to
Eligible Manufacturer Importers under Section 47(1) of the Customs Act, 1962.
o
Trade requested rationalisation
of the data and documents required for EMI applications.
2. Reduced
data requirements
o
CBIC has reduced the number of data elements
required in Appendix-I.
o
Applicants will no longer need to furnish several
details, including:
§
Previous financial year's EXIM documents;
§
GSTIN status;
§
Manufacturing activity declaration in GST REG-01;
§
GSTR-3B filing status;
§
Aggregate turnover and GST payment;
§
Date of commencement of business/GST registration;
§
ITC-04 filing details;
§
Factory/manufacturing premises details;
§
Property holding rights;
§
Book value of plant and machinery;
§
Major raw materials and finished goods with HSN
details; and
§
Job-worker particulars.
3. Major
reduction in document uploads
o
The requirement to upload several documents in Appendix-II
has been removed, including:
§
IEC;
§
PAN;
§
GST Registration Certificates;
§
GSTR ITC-04 returns;
§
GSTR-9C;
§
Audited financial statements for the preceding two
financial years; and
§
Ownership/lease/rental documents of premises.
4. Only
three mandatory documents
o
The number of documents to be uploaded has been
reduced from 10 to 3.
o
The documents that continue to be required are:
1.
UDYAM Registration Certificate, where
MSME status is claimed;
2.
Chartered Accountant's Certificate bearing UDIN in the
prescribed format; and
3.
Authorisation letter for the authorised
signatory.
5. Relaxation
through backend verification
o
The reduced documentation is intended to facilitate
verification of relevant particulars through backend IT systems, thereby
lowering the compliance burden on prospective EMI applicants.
6. Revised
CA certification
o
Appendix-III has been revised.
o
The Chartered Accountant must now provide reasons
where the applicant has negative net worth or negative net current assets.
7. Financial
eligibility information
o
The revised CA certificate covers the applicant's
financial position for the preceding two financial years, including assets,
liabilities, net worth, current assets/liabilities, turnover, current ratio,
debt-equity ratio and solvency/financial capability.
8. Compliance
declarations retained
o
Applicants continue to declare that the information
and documents submitted are true and complete.
o
False information or forged documents can lead to
suspension of EMI approval, action under the Customs Act and future
ineligibility under the scheme.
o
Applicants must also notify CBIC's Directorate of
International Customs of changes affecting EMI eligibility.
9. Effective
date
o
The revised Appendix-I, II and III replace
the corresponding requirements under Circular No. 08/2026-Customs.
o
Eligible importers can apply for EMI enrolment
from 15 September 2026 under the modified documentation requirements.
[CBIC Circular No. 39/2026-Customs dated 03 Sept
2026]
Subject:
Amendment to Circular No. 08/2026-Customs dated 28.02.2026 - Rationalization of
documentation requirements under the Eligible Manufacturer Importer (EMI)
Scheme.
Attention is
invited to Circular No. 08/2026-Customs dated 28.02.2026 (hereinafter referred
to as the “said Circular”), issued in pursuance of Notification No.
12/2026-Customs (N.T.) dated 01.02.2026, extending the facility of deferred
payment of Customs import duty under the proviso to sub-section (1) of section
47 of the Customs Act, 1962 to “Eligible Manufacturer Importers” (EMI).
2. Representation
has been received from the trade seeking rationalization of the data and documentary
requirements prescribed for filing applications under the Eligible Manufacturer
Importer (EMI) Scheme.
3.1 The matter
has been examined by the Board. In order to simplify the application process and
reducing the compliance burden on applicants, it has been decided to revise the
prescribed requirements.
3.2 There will be
reduced number of data elements to be submitted by the applicant in Appendix-I
as against present requirement in terms of the said circular. These include non submission of details pertaining to EXIM documents
filed during the previous financial year, GSTIN status, declaration of
manufacturing activity in FORM GST REG-01, GSTR-3B filing status, aggregate turnover and GST payment,
date of commencement of business/GST registration, ITC-04 filing particulars,
details of factory or manufacturing premises, property holding rights, book
value of plant and machinery, major raw materials and finished goods along with
HSN details, and particulars relating to job workers. This will ease the
process of filing the application by the interested taxpayers intending to
avail the benefit of the EMI scheme.
3.3 The
requirement for uploading certain documents as prescribed in Appendix-II has
been dispensed with which includes copies of IEC, PAN, GST Registration
Certificates, GSTR ITC- 04 returns, GSTR-9C, audited financial statements for
the preceding two financial years, and documents relating to ownership, lease
or rental of the premises. The requirement for submission of the UDYAM
Registration Certificate, where MSME status is claimed; a Chartered
Accountant's Certificate bearing UDIN in the prescribed format; and an authorization
letter for the authorized signatory shall continue. The number of documents to
be uploaded has been reduced from ten documents to three documents in the
revised application format.
3.4. Appendix-III
of the said circular has also been revised which requires the Chartered Accountant
to furnish reasons in cases where the applicant has negative net worth or
negative net current assets. This criterion has been provided in consultation
with stakeholders and in view of overall reduced requirement of furnishing
documents at the time of filing application of EMI scheme.
4. With these
changes, the data and documentary requirements for a prospective EMI applicant
stand substantially reduced, while facilitating verification of the relevant
particulars through appropriate backend IT systems.
5. In light of
the aforesaid amendments, Appendix-I, Appendix-II and Appendix-III of Circular
No. 08/2026-Customs dated 28.02. 2026 shall stand amended to the aforesaid
extent, with a view to simplifying the procedure and facilitating the effective
implementation of the EMI Scheme. The eligible importers shall be able to apply
for enrollment under the scheme from 15.09.2026 with the modified documentation
requirement.
6. Difficulties,
if any, faced in the implementation of this Circular may be brought to the notice
of the Board.
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) |
|
|
|
2 |
Pennanent Account Number (PAN)
(enter PAN of the applicant; in case of proprietorship concern. PAN of the
individual) |
|
|
|
3(a) |
Is the
applicant an MSME? |
Yes/No |
|
|
3(b) |
If yes, please
indicate the UDYAM Registration Number |
|
Udyam
Certificate |
|
4(a) |
Is the
applicant an AEO Tl? |
Yes/No |
|
|
4(b) |
If yes, please
provide the AEO Certificate Number |
|
|
|
5 |
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) |
|
|
|
5(a) |
GSTIN 1 |
Yes/No |
|
|
5(b) |
GSTIN 2 |
Yes/No |
|
|
5(c) |
GSTIN 3... |
Yes/No |
|
|
6 |
Whether the
applicant is a manufacturer as defined under section 2(72)
of the CGST Act, 2017? |
Yes/No |
|
|
7* |
If Answer to
Sr. No. 6 is yes, list all the GSTINs involved in Manufacturing |
|
|
|
7(a) |
GSTIN 1 |
|
|
|
7(b) |
GSTIN 2 |
|
|
|
7(c) |
GSTIN 3... |
|
|
|
8(a)** |
If Answer to
Sr. No. 7 is no, list GSTINs wherein inputs/capital goods are sent to a job
worker for job work under the provision of Section 143 of COST Act without
payment of tax. |
|
|
|
8(a)(i) |
GSTIN 1 |
|
|
|
8(b)(ii) |
GSTIN 2 |
|
|
|
8(c)(iii) |
GSTIN 3... |
|
|
|
8b) ** |
With reference
to reply at 9(a), list GSTINs involved in Job work |
|
|
|
8b) (i) |
GSTIN 1 |
|
|
|
8b) (ii) |
GSTIN 2 |
|
|
|
8b) (iii) |
GSTIN 3... |
|
|
*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'.
**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)
PART B: LEGAL
& FINANCIAL COMPLIANCE
|
Sr. No |
Particulars |
Details |
Documents to
be submitted |
|
10(a) |
Whether the
applicant is financially solvent during the two financial years preceding the
date of application? |
Yes/No |
Certificate
issued by a Chartered Accountant in the prescribed form |
|
10(b) |
Whether the
applicant is currently listed as insolvent, or in liquidation or in
bankruptcy? |
Yes/No |
|
|
11(a) |
Whether the
applicant's net worth is positive for the last two Financial Years? |
Yes/No |
Certificate
issued by a Chartered Accountant in the prescribed form |
|
11(b) |
Specify reasons
in case the net worth is not positive |
100 words |
|
|
12(a) |
Whether the net
current assets are positive? |
Yes/No |
Certificate
issued by a Chartered Accountant in the prescribed form |
|
12(b) |
Specify reasons
in case the net current assets are not positive |
100 words |
|
|
13 |
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 |
|
|
14 |
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 CGST/SGST Act, 2017, or any other
law for the time being in force? |
Yes/No |
|
PART C:
DETAILS OF PREVIOUS APPLICATIONS FILED FOR APPROVAL OF EMI
|
Sr. No |
Particulars |
Details |
Documents to
be submitted |
|
15 |
Has an
application for approval of an eligible manufacturer importer been filed
before this application? |
Yes/No — If
yes, furnish the reference number |
|
|
16 |
Status of the
previous application |
Choose from
dropdown: suspended / rejected / returned |
|
PART D:
AUTHORISED PERSON AND CONTACT DETAILS
|
Sr. No |
Particulars |
Details |
Documents to
be submitted |
|
17 |
Name and
designation of the contact person |
|
|
|
18 |
Mobile no. |
|
|
|
19 |
Alternate
Mobile no. |
|
|
|
20 |
Email address |
|
|
PART E:
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 infonnation 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. UDYAM
certificate for MSME, if applicable.
2. Certificate
issued by a Chartered Accountant (bearing Unique Document Identification Number
(UDIN)), as per the prescribed format in Appendix-Ill.
3. Authorization
letter for Authorized signatory.
4. Others
(Optional)
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 Finn 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
|
Particulars |
FY [Year ] |
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 |
|
|
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.
<<lease
provide reasons if positive Net Worth not maintained»
b. The entity has
adequate liquidity, as evidenced by current assets and current liabilities / current
ratio stated above.
<<Please
provide reasons if positive Net Current Assets not positive»
c. Government
dues / statutory liabilities: Based on the infonnation
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