EMI Scheme Eligible Manufacturer Importer

Deferred duty payment for eligible manufacturer importers

A dedicated facilitation pathway for eligible manufacturers and job-work linked importers to obtain release of imported goods with deferred payment of Customs import duty, through a digital application process.

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Facility window

Till 31.03.2028

Designed as a transition pathway towards AEO T2/T3 accreditation.

Application mode

Fully online

Registration and application filing are done on the AEO India portal.

Fee

No fee

No registration fee, application fee, bond or bank guarantee at the application stage.

SCHEME OVERVIEW

What the EMI Scheme offers

The EMI Scheme extends the deferred payment framework to a new class of approved manufacturer importers. It improves clearance efficiency, supports manufacturing activity and encourages transition to higher AEO compliance standards.

Deferred payment of import duty

Imported goods can be cleared without transaction-wise immediate duty payment, subject to EMI approval and operational authentication through ICEGATE.

Monthly settlementAll Customs stations

Digital application and approval

The registration and application process is portal-based. Once approved, the Customs automated system is updated without separate station-wise approval.

Online registrationNo physical submission

Pathway to AEO transition

The scheme is structured as a transition window so that eligible entities can progress toward AEO T2 / T3 and continue higher facilitation.

AEO-linked roadmapFacilitation-focused

EMI SchemeEligibility

Who can apply

The EMI Scheme is meant for importer entities with a manufacturing profile, or eligible job-work linked importers, subject to compliance, turnover and documentation conditions.

PRIMARY CONDITIONS

Eligibility checklist

Primary eligibility conditions

Must hold a valid Importer Exporter Code (IEC).

Must be an importer and manufacturer, or an importer sending inputs/capital goods without payment of tax to a job worker for job work under section 143 of the CGST Act.

Must have at least one active GST registration.

Annual aggregate turnover under the PAN must exceed ₹5 crore in the last financial year.

Business continuity of at least two financial years is required.

All due GSTR-3B returns for active GSTINs should have been filed as on the date of application.

Financial solvency is required, supported by a Chartered Accountant certificate and audited financial statements.

There must be no instance of GST, Central Excise or Service Tax collected but not deposited with Government.

Applicant/proprietor/partners/directors must not have been arrested or convicted for specified offences and there must be no pending prosecution proceedings, as prescribed.

Past EMI rejection/suspension on grounds of false information/declaration or forged document may affect eligibility.

Important thresholds

EXIM documents

Minimum 25 in the previous financial year

MSME relaxation

Minimum 10 EXIM documents

Manufacturing declaration

Relevant GSTIN should reflect factory / manufacturing in REG-01, where applicable.

Existing AEO-T1 entities

May apply if EMI eligibility conditions are met.

APPLICANT ROUTES

Choose the relevant pathway

Manufacturer importer route

Suitable where the applicant is itself a manufacturer.

At least one active GSTIN should indicate factory / manufacturing activity.

Factory details, property holding rights, plant & machinery value, key raw materials and finished goods are expected.

Job-work linked importer route

Suitable where the applicant sends goods for job work.

Relevant GSTIN should send inputs / capital goods for job work under section 143 of the CGST Act.

ITC-04 filings and job worker GST manufacturing declarations are relevant.

EMI SchemeHow to Apply

How to apply

The EMI application is structured as a digital, guided journey from registration to approval and operational activation.

Start EMI application Prepare documents

APPLICATION JOURNEY

Visual stepper

Step 1
Register
Create EMI registration profile in the DIC zone.
Step 2
Complete form
Enter entity, GST, manufacturing, compliance and contact details.
Step 3
Upload
Attach documents and route-specific supporting evidence.
Step 4
Submit
DIC scrutinises application and seeks clarification if needed.
Step 5
Activation
Approval is enabled in ICES / ICEGATE for operational use.

INDICATIVE STAGES

Operational stages

Stage

Registration

Create profile and verify authorized contact.

Stage

Application filing

Complete all form fields and upload supporting documents.

Stage

Scrutiny

Application is examined and clarifications may be sought.

Stage

Activation

Approved IEC is activated for deferred duty payment use.

EMI SchemeDocuments

Document checklist

A clear upload checklist reduces avoidable deficiencies and helps applicants prepare the evidence pack before submission.

UPLOAD CHECKLIST

Core documents

Document

Purpose

Applicability

IEC copy

Establishes importer identity.

Mandatory

PAN copy

Entity-level PAN validation.

Mandatory

GST registration certificates

Validates active GSTINs and manufacturing / factory details where applicable.

Mandatory

CA certificate

Supports turnover and financial solvency.

Mandatory

Audited financial statements

Supports business continuity, solvency and financial assessment.

Mandatory

ITC-04 filings

Supports job-work linked importer route.

Where applicable

Factory / property documents

Supports manufacturing route and establishment details.

Where applicable

Complete upload set

Ensure every document is legible, current and mapped to the right field.

Use prescribed formats

CA certificate and declarations should follow the notified / portal format.

Avoid mismatches

Keep PAN, IEC, GSTIN, entity name and address consistent across submissions.

EMI SchemeProcess

What happens after you apply

A process view covering scrutiny, activation, duty payment responsibilities and post-approval expectations.

APPROVAL PROCESS

Scrutiny and activation

Application scrutiny

DIC examines eligibility, documents and scheme conditions. Clarification may be requested if the application is deficient.

Post-approval activation

After approval, the automated Customs system is updated so that the deferred duty facility can be used operationally without separate station-wise approval.

ICEGATE authentication

The authorized nodal person authenticates transactions through ICEGATE for operational use of deferred duty payment.

Clear fee position

Application fee

₹0

No registration fee, application fee, bond or bank guarantee at the application stage.

AVOID DELAYS

Common reasons applications may fail or slow down

Incomplete documents

Missing CA certificate, audited financial statements or GST documents may delay scrutiny.

Incorrect route selection

Manufacturer and job-work linked importer routes require different supporting evidence.

Eligibility mismatch

Turnover, EXIM document count, GST filing or business continuity gaps should be resolved first.

Delayed clarification response

Assign a responsible internal contact and respond quickly to portal communications.

POST-APPROVAL

Post-approval expectations

Maintain eligibility

Continue meeting scheme conditions and preserve audit-ready records.

Ensure timely duty payment

Duty corresponding to Bills of Entry returned for payment from 1st day to the last day of any month other than March shall be paid by the 1st day of the following month; for March, by 31st March.

Move toward AEO T2 / T3

Use the EMI window as a route toward higher AEO compliance maturity.

EMI SchemeFAQ & Help

Frequently asked questions

A compact EMI FAQ block for first-time applicants, with quick access to helpdesk and resource links.

Helpdesk & resources

Need assistance?

Email: emihelpdesk-dic[at]gov[dot]in

Phone: 011-23310014

User guides, FAQs and step-by-step videos

Ready to apply under the EMI Scheme?

Begin with eligibility, prepare documents and complete the application in a guided digital journey aligned with the AEO India portal.

Apply under EMI Download checklist