Central Board of Indirect Taxes and Customs (CBIC) introduces deferred Customs Duty payment facility for Eligible Manufacturer Importers as announced in Union Budget 2026-27

• Eligible Manufacturer Importer (EMI) Scheme is a new Trust-Based Customs Facilitation Scheme launched by CBIC allowing manufacturer-importers to clear imported goods without paying customs duty upfront and instead pay on a monthly basis.
• Announced in Union Budget 2026-27; operationalised via Circular No. 08/2026-Customs dated 28 Feb 2026.
• Aimed at improving cash flow, promoting compliance, boosting domestic manufacturing, and enhancing Ease of Doing Business; explicitly inclusive of MSMEs.
• High-yield UPSC fact-set: ministry, statutory rules, AEO linkage, scheme window — classic Prelims trap territory.