EMI:

Notification No.12/2026-Customs (N.T) dated 1st February, 2026
(“Extension of Deferred Payment Facility to Eligible Manufacturer Importers”)

Notification No.13/2026-Customs (N.T) dated 1st February, 2026
(“Amendment to Deferred Payment of Import Duty Rules Revising Duty Payment Deadlines.”)

Circular No.08/2026-Customs dated 28th February, 2026
(“Circular on Extension of Deferred Payment of Customs Duty benefits to Eligible Manufacturer Importers (EMI)”)

User Guide – EMI Scheme Registration

User Guide – EMI Scheme Application Filing