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EMI Scheme

Our Expertise, Your Advantage

Kelular Consulting is a team of experienced professionals with in-depth knowledge of EMI Scheme procedures, customs compliance, and deferred duty payment mechanisms. We assist eligible manufacturer-importers throughout the EMI application process, from assessing eligibility and preparing documentation to coordinating procedural requirements and ensuring compliance with applicable customs regulations.

Our objective is to make the EMI application process simple, efficient, and hassle-free, while helping businesses take advantage of deferred duty payment benefits and strengthen their compliance framework for a future transition to AEO Certification.

Why Choose Kelular Consulting?

  • EMI Scheme Expertise: In-depth understanding of EMI eligibility, documentation, and procedural requirements.
  • End-to-End Assistance: Support throughout the application process, from initial assessment to final compliance.
  • Documentation Support: Assistance in preparing and reviewing the required documents and certificates.
  • Customs Compliance Guidance: Practical guidance to help ensure adherence to applicable customs requirements.
  • Application Monitoring: Regular follow-up and monitoring of the application process.
  • Business-Focused Approach: Solutions tailored to the specific requirements of your manufacturing and import operations.
  • AEO Readiness Support: Guidance to help businesses strengthen their compliance framework and progress towards AEO Certification.
  • Hassle-Free Process: We simplify complex procedures, allowing you to focus on your core business operations.

The Eligible Manufacturer Importer (EMI) Scheme is a trade facilitation initiative introduced by the Central Board of Indirect Taxes and Customs (CBIC) to extend the Deferred Payment of Import Duty facility to eligible manufacturers who are not yet registered as Authorised Economic Operators (AEOs).

Under the EMI Scheme, eligible manufacturer-importers can defer the payment of Customs Duty, including IGST, on imported goods instead of paying the applicable duties immediately at the time of clearance. This helps improve cash flow, reduce working-capital pressure, and streamline import operations.

The Government introduced the EMI Scheme to establish a new category of trusted manufacturer-importers and extend key trade facilitation benefits beyond the AEO programme.

The scheme aims to simplify import procedures, improve ease of doing business, and encourage eligible manufacturers to progressively obtain AEO Certification.

Yes. Start-ups and newly established businesses may be eligible for the EMI Scheme, provided they have been in existence for at least two financial years and meet all the prescribed eligibility criteria and compliance requirements.

The EMI Scheme is currently valid until 31 March 2028. The scheme has been introduced for a limited period to encourage eligible manufacturers to strengthen their customs compliance and internal processes and progressively obtain Authorised Economic Operator (AEO) status for continued access to enhanced trade facilitation benefits.

No. The EMI Scheme and the AEO Programme are separate trade facilitation initiatives. The EMI Scheme is specifically designed for eligible manufacturer-importers who meet the prescribed criteria, while the AEO Programme provides broader benefits to entities that achieve Authorised Economic Operator (AEO) status.

However, the EMI Scheme also serves as a pathway for eligible manufacturers to strengthen their compliance framework and eventually obtain AEO Certification.

Yes. Under the EMI Scheme, the deferred payment facility covers both Customs Duty and IGST payable on eligible imported goods, allowing manufacturer-importers to defer their tax payments in accordance with the applicable scheme provisions.

Yes. A solvency certificate issued by a Chartered Accountant (CA) in the prescribed format is mandatory for applicants seeking to avail of the EMI Scheme.

No. Interest is not payable on deferred duty, provided the applicable Customs Duty and IGST are paid within the prescribed due dates under the EMI Scheme.

 
     
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