The Central Board of Indirect Taxes & Customs (CBIC), Department of Revenue, Ministry of Finance, has rationalised the data and documentation requirements for applicants under the Eligible Manufacturer Importer (EMI) Scheme, with a view to simplifying the application process and reducing the compliance burden on trade. The changes have been issued through Circular No. 39/2026-Customs dated 03 September 2026, amending Circular No. 08/2026-Customs dated 28 February 2026.
Circular No. 08/2026-Customs had been issued pursuant to Notification No. 12/2026-Customs (N.T.) dated 01 February 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. CBIC subsequently received representations from the trade seeking rationalisation of the data and documentary requirements prescribed for filing applications under the EMI Scheme.
After examination of the matter, the Board has decided to substantially reduce the information required to be furnished in Appendix-I of the application. Applicants will no longer be required to submit several data elements relating, among others, to EXIM documents filed during the previous financial year, GSTIN status, manufacturing activity declared 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 manufacturing premises, property holding rights, book value of plant and machinery, major raw materials and finished goods with HSN details, and particulars of job workers.
In a major compliance facilitation measure, CBIC has also dispensed with the requirement of uploading several documents earlier prescribed under Appendix-II. These include copies of IEC, 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 premises.
Under the revised framework, applicants will continue to submit only the key prescribed documents, namely the UDYAM Registration Certificate where MSME status is claimed, a Chartered Accountant’s Certificate bearing UDIN in the prescribed format, and an authorisation letter for the authorised signatory. Consequently, the number of documents required to be uploaded has been reduced from ten to three in the revised application format.
CBIC has also revised Appendix-III, relating to the Chartered Accountant’s Certificate. Under the revised format, the Chartered Accountant will be required to furnish reasons in cases where an applicant has negative net worth or negative net current assets. The change has been introduced in consultation with stakeholders, keeping in view the overall reduction in documentary requirements at the application stage.
The rationalisation is expected to substantially reduce the data and documentary compliance burden on prospective EMI applicants, while enabling verification of relevant particulars through appropriate backend IT systems. Accordingly, Appendix-I, Appendix-II and Appendix-III of Circular No. 08/2026-Customs dated 28 February 2026 stand amended to the specified extent.
Importantly, eligible importers will be able to apply for enrolment under the EMI Scheme from 15 September 2026 with the modified documentation requirements. The measure is aimed at simplifying procedures and facilitating more effective implementation of the EMI Scheme.
The revised Appendix-II specifies the documents to be uploaded as the UDYAM Certificate for MSMEs, where applicable; the prescribed Chartered Accountant Certificate bearing UDIN; and the authorisation letter for the authorised signatory, while providing an optional category for other documents.
The Circular can be accessed at: http://taxinformation.cbic.gov.in/view-pdf/1003341/ENG/Circulars
