CBIC launches EMI scheme to speed up imports and support industry

In the corridors of India’s manufacturing hubs, a quiet change is set to make a loud impact. After the announcement in the Union Budget 2026-27 , the Central Board of Indirect Taxes and Customs unveiled a new facility called the Eligible Manufacturer Importer (EMI) Scheme, a move designed to trust compliant manufacturers and ease their financial burden.

For years, importers had to pay Customs duty immediately when their goods arrived at ports. This often tied up working capital, especially for manufacturers who rely heavily on imported raw materials and machinery. Under the new EMI scheme, that rule changes.

Now, approved manufacturers can clear their imported goods first and pay Customs duty later on a monthly basis . This deferred payment system works much like a credit cycle, allowing businesses to manage cash flow better and invest more confidently in production.

The scheme is intended for trusted and compliant manufacturers who can demonstrate a strong record of adherence to Customs and GST regulations, possess sound financial standing with sufficient turnover, maintain a clean operational history, and be registered under the Authorised Economic Operator (AEO) framework.

Even AEO-T1 entities, including MSMEs , can apply if they meet the conditions. Over time, approved EMI participants are expected to upgrade to AEO-T2 or AEO-T3 status , unlocking faster clearances and priority treatment at Customs.

From 1 April 2026 to 31 March 2028 , this facility will remain active, offering a two-year window for manufacturers to benefit from simplified procedures and reduced financial pressure. Applications can be submitted online through the AEO portal starting 1 March 2026 .

At its heart, the EMI scheme is a trust-based partnership between the government and industry. By rewarding honest compliance with flexibility, it aims to strengthen the culture of accountability while giving domestic manufacturers room to grow.

In doing so, the government hopes to achieve more than just smoother Customs operations; it wants to boost domestic manufacturing, improve ease of doing business, and support India’s journey toward becoming a stronger, export-driven economy.