New Delhi, March 2 -- In line with Union Budget 2026-27 announcements, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a new trust-based facilitation measure for compliant manufacturers by enabling deferred payment of Customs import duty to a new category of importers termed 'Eligible Manufacturer Importers' (EMIs).

Under this initiative, EMIs will be permitted to clear imported goods without paying Customs duty at the time of clearance. Instead, the duty may be paid on a monthly basis in accordance with the Deferred Payment of Import Duty Rules, 2016, thereby improving cash flow management and easing working capital pressures for manufacturers.

Validity and Compliance Framework

The facility will be open to compli...