CBIC eases documentation norms under Eligible Manufacturer Importer scheme

New Delhi: The Central Board of Indirect Taxes and Customs (CBIC) has "substantially reduced" the data and documentation requirements for businesses that opt for the Eligible Manufacturer Importer (EMI) scheme.

The simplified documentation process for enrolment under the scheme will come into effect from September 15, the CBIC said in a circular.

The 2026-27 Union Budget had introduced a new facilitation measure for trusted manufacturers by enabling the facility of deferred payment of Customs duty to a new category of importers called Eligible Manufacturer Importers (EMIs).


Under this, EMIs would be able to clear imported goods without paying Customs duty at the time of clearance. Instead, the applicable duty can be paid on a monthly basis as prescribed under the Deferred Payment of Import Duty Rules, 2016, helping manufacturers better manage cash flows and working capital. The facility is available from April 1, 2026, till March 31, 2028.

In a circular, the CBIC said it has received representations from the trade seeking rationalisation of the data and documentary requirements prescribed for filing applications under the EMI scheme.

Following this, the CBIC in a circular said that the number of documents to be uploaded by an applicant has been reduced from 10 to 3 in the revised application format.

Also, the list of data that is required to be submitted has been cut down to ease the process of filing applications.

"With these changes, the data and documentary requirements for a prospective MI applicant stand substantially reduced, while facilitating verification of the relevant particulars through appropriate backend IT systems," the CBIC said.

The eligible importers would be able to apply for enrolment under the scheme from September 15 with the modified documentation requirement, the CBIC said.

The EMI scheme is aimed at improving ease of doing business, strengthening the compliance culture and providing a boost to domestic manufacturing.