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.
Saloni Kumari | 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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