Notification/Circular No.: 39/2026-Customs, dated 3 September 2026
Applicable Act/Rule: Customs Act, 1962
Applicable Section/Rule: Proviso to sub-section (1) of Section 47
Effective Period: Eligible importers may apply for enrollment under the scheme with the modified documentation requirements from 15.09.2026
Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Circular No. 39/2026-Customs amending Circular No. 08/2026-Customs dated 28.02.2026, which extends the facility of deferred payment of Customs import duty to "Eligible Manufacturer Importers" (EMI) under the proviso to Section 47(1) of the Customs Act, 1962.
Acting on representations from trade seeking rationalization of the data and documentary requirements for EMI Scheme applications, the Board has reduced the data elements required in Appendix-I. Applicants will no longer need to submit details of EXIM documents filed during the previous financial year, GSTIN status, declaration of manufacturing activity in FORM GST REG-01, GSTR-3B filing status, aggregate turnover and GST payment, date of commencement of business or 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 with HSN details, and particulars relating to job workers.
Under the revised Appendix-II, applicants are no longer required to upload copies of the IEC, PAN, GST Registration Certificates, GSTR ITC-04 returns, GSTR-9C, audited financial statements for the preceding two financial years, or documents relating to ownership, lease or rental of premises. However, 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 must still be submitted. As a result, the number of documents to be uploaded has been reduced from ten to three in the revised application format.
Appendix-III has also been revised to require the Chartered Accountant to furnish reasons where the applicant has negative net worth or negative net current assets, a criterion introduced in consultation with stakeholders given the overall reduction in documentation. With these changes, Appendix-I, Appendix-II and Appendix-III of Circular No. 08/2026-Customs stand amended accordingly, and eligible importers may apply for enrollment under the EMI Scheme from 15.09.2026 using the revised, simplified documentation requirements.
Link: https://taxinformation.cbic.gov.in/view-pdf/1003341/ENG/Circulars
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