CBIC deferred customs duty payment for manufacturer importers from 1 March 2026

Direct fact

In March 2026, the Central Board of Indirect Taxes and Customs (CBIC) introduced a deferred Customs Duty payment facility for Eligible Manufacturer Importers (EMI), effective from 1 March 2026 until 31 March 2028.

Key specifics

• The scheme applies only to Eligible Manufacturer Importers (EMI), not to all importers.
• Imported goods can be cleared without immediate duty payment at the time of clearance.
• Customs Duty is to be paid on a monthly basis under the notified CBIC guidelines.
• Online applications for the facility opened on 1 March 2026 through www.aeoindia.gov.in.
• The stated objective is to reduce liquidity burden and improve working capital efficiency for manufacturers.

Exam lens

Economy and indirect tax MCQ, CBIC, deferred duty payment, 1 March 2026 to 31 March 2028, monthly payment, manufacturer importers, working capital relief — a likely TNPSC one-liner on customs reform.