The Central Board of Indirect Taxes and Customs (CBIC) is set to roll out the proposed Eligible Manufacturer-Importer (EMI) scheme from 1st March, with a draft framework to be released within the next five to six days for stakeholder consultation, a senior official has said.
Addressing a media interaction in Mumbai, Vivek Chaturvedi, Chairman of the CBIC, stated that the scheme would initially be introduced for a period of two years. He indicated that it would provide eligible manufacturer-importers with a preview of the benefits available under the new framework.
Officials clarified that manufacturers who are not currently recognised as Authorised Economic Operators (AEOs) would be granted benefits under the EMI scheme for two years. During this period, they would be required to comply with prescribed norms to obtain AEO certification.
The government is finalising the eligibility criteria through an internal committee, and the detailed contours of the scheme will be shared shortly for public feedback.
Chaturvedi said the EMI scheme aligns with the government’s broader push towards trust-based administration and technology-driven customs processes. He noted that artificial intelligence and machine learning were increasingly being deployed in risk assessment and cargo screening, with the objective of reducing physical inspections and human intervention, thereby enabling faster, data-driven decision-making.
In the Union Budget 2026–27, the government proposed extending the same duty deferral facility to eligible manufacturer-importers. The move is intended to encourage such entities to seek accreditation as full-fledged Tier 3 AEOs over time.
Separately, Nirmala Sitharaman, the Finance Minister, has proposed extending the validity of advance rulings that are binding on Customs from the current three years to five years, with the aim of providing greater certainty and facilitating improved business planning.
