The Central Board of Indirect Taxes and Customs (CBIC) will roll out the proposed Eligible Manufacturer-Importer (EMI) scheme from March 1, with a draft framework expected to be released within the next five to six days for stakeholder consultation, Chairman Vivek Chaturvedi has said.
Addressing a media interaction in Mumbai, Chaturvedi stated that the EMI scheme would initially be implemented for a period of two years. The initiative aims to provide eligible manufacturer-importers with a preview of the benefits available under the new compliance framework.
Officials clarified that manufacturers who are not currently recognised as Authorised Economic Operators (AEOs) would be eligible for benefits under the EMI scheme during the two-year period. However, participating entities would be required to meet prescribed compliance norms within this timeframe to secure AEO certification.
The government is currently finalising the eligibility criteria through an internal committee, and the detailed contours of the scheme will soon be placed in the public domain for feedback from stakeholders.
Chaturvedi emphasised that the EMI scheme aligns with the government’s broader push towards trust-based administration and technology-driven customs processes. He highlighted the increasing deployment of artificial intelligence and machine learning in risk assessment and cargo screening, aimed at minimising physical inspections and reducing human intervention to enable faster, data-driven decision-making.
In the Union Budget 2026–27, the government proposed extending the duty deferral facility to eligible manufacturer-importers, a move designed to incentivise them to seek accreditation as full-fledged Tier 3 AEOs over time.
Separately, Finance Minister Nirmala Sitharaman has proposed extending the validity of advance rulings binding on Customs from three years to five years, with the objective of providing greater regulatory certainty and supporting long-term business planning.
The EMI scheme is expected to further streamline customs processes while encouraging higher compliance standards within India’s manufacturing and importing ecosystem.