{"id":4838,"date":"2026-03-08T20:14:02","date_gmt":"2026-03-08T20:14:02","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4838"},"modified":"2026-03-08T20:14:03","modified_gmt":"2026-03-08T20:14:03","slug":"customs-circular-08-2006-dated-28-02-2026-extension-of-deferred-payment-of-customs-duty-benefits-to-eligible-manufacturer-importer-emi","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/customs-circular-08-2006-dated-28-02-2026-extension-of-deferred-payment-of-customs-duty-benefits-to-eligible-manufacturer-importer-emi\/","title":{"rendered":"Customs Circular 08\/2006 Dated 28\/02\/2026 &#8211; Extension of Deferred Payment of Customs Duty benefits to \u2018Eligible Manufacturer Importer\u2019 (EMI)"},"content":{"rendered":"\n<p><strong>\u00a0<\/strong>The initiative allows Eligible Manufacturer Importers (EMI) to clear imported goods without paying Customs duty at the time of clearance. Instead, the applicable duty can be paid on a monthly basis as prescribed under the Deferred Payment of Import Duty Rules,. The facility will be available from 1<sup>st<\/sup>\u00a0April, 2026 till 31<sup>st<\/sup>\u00a0March, 2028. This facility shall be available to EMI meeting prescribed criteria related to Customs and GST compliance, turnover, financial standing and past track record. During the validity period of the scheme, approved Eligible Manufacturer Importers are expected to progressively obtain AEO-T2 or AEO-T3 status, enabling access to enhanced facilitation, faster clearances and priority treatment under the AEO Programme.\u00a0\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1003308\/ENG\/Circulars\"><em>(Link: Customs Circular 08\/2026 Dated 28\/02\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0The initiative allows Eligible Manufacturer Importers (EMI) to clear imported goods without paying Customs duty at the time of clearance. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[37,41],"tags":[],"class_list":["post-4838","post","type-post","status-publish","format-standard","hentry","category-customs","category-circulars-customs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Customs Circular 08\/2006 Dated 28\/02\/2026 - Extension of Deferred Payment of Customs Duty benefits to \u2018Eligible Manufacturer Importer\u2019 (EMI) - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/customs-circular-08-2006-dated-28-02-2026-extension-of-deferred-payment-of-customs-duty-benefits-to-eligible-manufacturer-importer-emi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Customs Circular 08\/2006 Dated 28\/02\/2026 - Extension of Deferred Payment of Customs Duty benefits to \u2018Eligible Manufacturer Importer\u2019 (EMI) - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"\u00a0The initiative allows Eligible Manufacturer Importers (EMI) to clear imported goods without paying Customs duty at the time of clearance. [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/customs-circular-08-2006-dated-28-02-2026-extension-of-deferred-payment-of-customs-duty-benefits-to-eligible-manufacturer-importer-emi\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-08T20:14:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-08T20:14:03+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/customs-circular-08-2006-dated-28-02-2026-extension-of-deferred-payment-of-customs-duty-benefits-to-eligible-manufacturer-importer-emi\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/customs-circular-08-2006-dated-28-02-2026-extension-of-deferred-payment-of-customs-duty-benefits-to-eligible-manufacturer-importer-emi\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"Customs Circular 08\/2006 Dated 28\/02\/2026 &#8211; 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