CBIC Releases FAQs on Eligible Manufacturer Importers (EMI) Scheme for Trade and Industry:

A brief overview of the EMI Scheme and CBIC’s FAQs explaining eligibility, duty deferral benefits, and key features for manufacturer-importers under the Make in India initiative.

Here's What Manufacturer Importers Need to Know

Saloni Kumari

Mar 16, 2026

Last update on Mar 16, 2026

CBIC Releases FAQs on Eligible Manufacturer Importers (EMI) Scheme for Trade and Industry The Central Board of Indirect Taxes and Customs (CBIC) has issued some Frequently Asked Questions (FAQs) concerning the Eligible Manufacturer Importers (EMI) Scheme for Trade and Industry, which is aimed at supporting India's goal of Make in India by enhancing facilitation of doing business, decreasing the cost of compliance, and improving cash liquidity for manufacturers. The Eligible Manufacturer Importer (EMI) Scheme is a measure to facilitate trade that expands the duty deferral framework for a new class of manufacturer importers. The complete details regarding the scheme have been mentioned in circular no. 08/2026-Customs dated February 28, 2026. The EMI Scheme is governed by a notification, Notification No. 12/2026-Customs (NT), issued on February 01, 2026, under provisions of Section 47(1) of the Customs Act, 1962. Many of you must be wondering who actually are “Eligible Manufacturer Importers," so they are individuals belonging to a separate class of manufacturer importers. These importers are approved by the Directorate of International Customs for claiming the deferred payment of import duty. The EMI Scheme is valid for a limited period, till March 31, 2028. For more related questions, refer to the officially released FAQs on the EMI Scheme.

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Saloni Kumari

Content Writer

Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].