The Central Board of Indirect Taxes and Customs (CBIC) is set to introduce the proposed Eligible Manufacturer-Importer (EMI) scheme by March 1, with a draft framework expected to be released in five to six days for stakeholder consultation, a top official said on Thursday.Addressing a media interaction in Mumbai, CBIC Chairman Vivek Chaturvedi said the scheme will initially be introduced for two years, offering eligible manufacturer-importers a “preview” of the benefits under the new framework, PTI reported.Manufacturers who are not currently Authorised Economic Operators (AEOs) will receive benefits under this scheme for a period of two years, during which they must comply with the prescribed norms to obtain AEO certification, officials clarified.The government is currently working on finalising the eligibility criteria through an internal committee, and detailed contours of the scheme will be shared soon for public feedback.Chaturvedi indicated that the EMI scheme is aligned with the broader push towards trust-based administration and technology-driven customs processes.With artificial intelligence and machine learning increasingly being deployed in risk assessment and cargo screening, the new system aims to reduce physical inspections and human intervention, enabling faster, data-driven decision-making.In the Union Budget 2026-27, the government proposed to provide eligible manufacturer-importers the same duty deferral facility. This should encourage them to get themselves accredited as a full-fledged Tier 3 AEO in due course.Finance Minister Nirmala Sitharaman has proposed to extend the validity period of advance ruling, binding on Customs, from the present three years to five years, to provide greater certainty and for better business planning.
