CBIC to launch eligible manufacturer-importer scheme by March

February 21, 2026 Finance Talk Valli Sarvani

The Central Board of Indirect Taxes and Customs is preparing to roll out the Eligible Manufacturer-Importer (EMI) scheme by March 1, aiming to streamline customs procedures and incentivise manufacturers to obtain Authorised Economic Operator (AEO) certification.

A draft framework for the scheme is expected within five to six days for stakeholder consultation, according to CBIC Chairman Vivek Chaturvedi.

The EMI scheme will be introduced initially for two years, offering eligible manufacturers-importers a preview of benefits under the broader AEO framework.

Manufacturers who are not yet AEO-certified will enjoy advantages during this period, provided they comply with prescribed norms to qualify for eventual Tier 3 AEO accreditation.

The government is finalising eligibility criteria through an internal committee, with detailed provisions to be shared publicly for feedback.

The initiative aligns with CBIC’s broader vision of trust-based and technology-driven customs administration.

Artificial intelligence (AI) and machine learning (ML) will be increasingly leveraged for risk assessment and cargo screening, reducing the need for physical inspections and manual intervention.

This approach is expected to accelerate data-driven decision-making and improve efficiency across ports.

In the Union Budget 2026-27, the government also proposed extending duty deferral facilities to eligible manufacturer-importers, further encouraging them to pursue full Tier 3 AEO accreditation.

These measures are designed to simplify import-export processes, reduce compliance burdens, and foster a culture of voluntary adherence to customs norms.

Additionally, Finance Minister Nirmala Sitharaman has proposed increasing the validity of advance rulings from three to five years.

This extension aims to provide greater certainty to businesses, enabling better planning and reducing ambiguity in customs decisions.

The EMI scheme represents a significant step toward modernising India’s customs ecosystem, combining regulatory incentives with cutting-edge technology to promote compliance, efficiency, and faster clearance for manufacturer-importers.

Image from Pxhere (Free for commercial use / CC0 Public Domain)

Image Published on December 28, 2016