Circular no. 39/2026-Customs
F. No. 450/81/2016-Cus IV
Government ofIndia
Ministry ofFinance
Department ofRevenue
Central Board ofIndirect Taxes & Customs
Kartavya Bhavan-16049, New Delhi,
Dated the 3rd September, 2026
To,
The Principal ChiefCommissioner/ChiefCommissioner (Customs/Customs
Preventive/Customs and Central Tax);
All Principal Commissioners/Commissioners ofCustoms/Customs Preventive;
All Principal Director Generals/Director General under CBIC.
Subject: Amendment to Circular No. 08/2026-Customs dated 28.02.2026 -
Rationalization of documentation requirements under the Eligible
Manufacturer Importer (EMI) Scheme - reg.
Madam/Sir,
Attention is invited to Circular No. 08/2026-Customs dated 28.02.2026 (hereinafter
referred to as the “said Circular”), issued in pursuance of Notification No. 12/2026-Customs
(N.T.) dated 01.02.2026, extending the facility of deferred payment of Customs import duty
under the proviso to sub-section (1) of section 47 of the Customs Act, 1962 to “Eligible
Manufacturer Importers” (EMI).
- Representation has been received from the trade seeking rationalization of the data and
documentary requirements prescribed for filing applications under the Eligible Manufacturer
Importer (EMI) Scheme.
3.1 The matter has been examined by the Board. In order to simplify the application process
and reducing the compliance burden on applicants, it has been decided to revise the prescribed
requirements.
3.2 There will be reduced number of data elements to be submitted by the applicant in
Appendix-I as against present requirement in terms of the said circular. These include non-
submission of details pertaining to EXIM documents filed during the previous financial year,
GSTIN status, declaration ofmanufacturing activity in FORM GST REG-01, GSTR-3B filing
status, aggregate turnover and GST payment, date of commencement of business/GST
registration, ITC-04 filing particulars, details of factory or manufacturing premises, property
holding rights, book value of plant and machinery, major raw materials and finished goods
along with HSN details, and particulars relating to job workers. This will ease the process of
filing the application by the interested taxpayers intending to avail the benefit of the EMI
scheme.
3.3 The requirement for uploading certain documents as prescribed in Appendix-II has been
dispensed with which includes copies ofIEC, PAN, GST Registration Certificates, GSTR ITC-
04 returns, GSTR-9C, audited financial statements for the preceding two financial years, and
documents relating to ownership, lease or rental of the premises. The requirement for
submission of the UDYAM Registration Certificate, where MSME status is claimed; a
Chartered Accountant's Certificate bearing UDIN in the prescribed format; and an
authorization letter for the authorized signatory shall continue. The number ofdocuments to be
uploaded has been reduced from ten documents to three documents in the revised application
format.
3.4. Appendix-III of the said circular has also been revised which requires the Chartered
Accountant to furnish reasons in cases where the applicant has negative net worth or negative
net current assets. This criterion has been provided in consultation with stakeholders and in
view of overall reduced requirement offurnishing documents at the time of filing application
ofEMI scheme.
- With these changes, the data and documentary requirements for a prospective EMI
applicant stand substantially reduced, while facilitating verification ofthe relevant particulars
through appropriate backend IT systems. - In light of the aforesaid amendments, Appendix-I, Appendix-II and Appendix-III of
Circular No. 08/2026-Customs dated 28.02. 2026 shall stand amended to the aforesaid extent,
with a view to simplifying the procedure and facilitating the effective implementation of the
EMI Scheme. The eligible importers shall be able to apply for enrollment under the scheme
from 15.09.2026 with the modified documentation requirement. - Difficulties, if any, faced in the implementation of this Circular may be brought to the
notice ofthe Board.
Yours faithfully,
(Indrajit Panda)
Under Secretary to the Government of India