Kamal Ghorui
The Central Board of Indirect Taxes and Customs (CBIC) on Friday conducted a hybrid outreach programme in the national capital to familiarise stakeholders with the Duty Deferment Scheme for Eligible Manufacturer Importers (EMI), a key trade facilitation measure announced in the Union Budget 2026-27.The session, organised in New Delhi, brought together senior officials and industry representatives to discuss the framework, benefits and operational aspects of the scheme, according to a statement issued by the finance ministry, reported news agency ANI.Yogendra Garg, Member (Customs), CBIC; Manish Kumar, Chief Commissioner, Delhi Customs; Sanjay Gupta, Chief Commissioner, Delhi Customs (Preventive) Zone; and Akhil Kumar Khatri, Chief Commissioner, DIC, were among those present, along with representatives from trade bodies and industry.The programme featured a detailed presentation followed by an interactive session to address queries from participants.Addressing the gathering, Garg said the scheme is built on a trust-based approach aimed at enabling faster clearances and reducing dwell time. He emphasised that the initiative seeks to minimise the trust deficit and promote a more efficient and collaborative compliance environment, while encouraging stakeholders to avail its benefits and provide feedback.Manish Kumar noted that the scheme improves the commercial viability of manufacturer importers by facilitating better import scheduling and more efficient working capital management.Under the EMI scheme, eligible manufacturer importers can defer payment of import duties and clear goods without upfront payment, with duties to be settled on a monthly basis. The scheme is also extended to MSMEs and is aligned with the government’s Make in India initiative, aimed at strengthening domestic manufacturing through improved liquidity and faster cargo clearance.Among the key benefits highlighted were improved liquidity, reduced dwell time, enhanced import planning and inventory management, better payment discipline, stronger global competitiveness and improved supply chain efficiency.To be eligible, a manufacturer importer must have a valid Import-Export Code (IEC), file at least 25 Export-Import Bank (EXIM) documents in the preceding financial year (10 for MSMEs), remain GST compliant with no pending returns, and demonstrate financial solvency along with a clean compliance track record.Applications can be submitted online through the AEO portal, which has been operational since March 1, 2026, with the process being fully digital and requiring no physical interface.Approved applicants will be able to avail the scheme across all customs formations from April 1, 2026. The scheme will remain in force for two years, up to March 31, 2028.
