The Central Board of Indirect Taxes and Customs (CBIC) on Friday conducted a hybrid outreach programme in the national capital to familiarise stakeholders with the Duty Deferment Scheme for Eligible Manufacturer Importers (EMI), a key trade facilitation measure announced in the Union Budget 2026-27.

The session, organised in New Delhi, brought together senior officials and industry representatives to discuss the framework, benefits and operational aspects of the scheme, according to a statement issued by the finance ministry, reported news agency ANI.
Yogendra Garg. Member (Customs), CBIC, Manish Kumar, Chief Commissioner, Delhi Customs; Sanjay Gupta, Chief Commissioner, Delhi Customs (Preventive) Zone; and Akhil Kumar Khatri, Chief Commissioner, DIC, were among those present, along with representatives from trade bodies and industry.

The Central Government has introduced the Baggage Rules, 2026, along with the New Customs Baggage (Declaration and Processing) Regulations, 2026 and a Master Circular. These updates are designed to make travel easier, faster, and more transparent for international passengers.

“These rules are designed to make international travel hassle-free while keeping pace with rising passenger volumes and modern travel needs,” a government spokesperson said, according to PIB.

Higher duty-free allowances
The new rules increase duty-free allowances for travellers. Residents, tourists of Indian origin, and foreigners holding valid visas (other than tourist visas) can now bring goods worth up to Rs 75,000 without paying customs duty.

The Central Board of Indirect Taxes and Customs (CBIC) has introduced a deferred customs duty payment facility for eligible manufacturer importers. The step, first announced in the FY27 budget, is aimed at helping companies effectively manage cash flows and working capital, supporting local manufacturing.

The trust-based "Eligible Manufacturer Importer" (EMI) scheme, effective April 1, will allow approved companies to defer customs duty payments, the CBIC said, adding it has also notified eligibility criteria and operational guidelines for the programme.

Applications under the EMI scheme can be submitted online from March 1, 2026, and the facility will run through March 31, 2028. Under this initiative, EMIs would be able 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, 2016.

Revenue Secretary Arvind Shrivastava on Thursday stated that customs procedures should actively facilitate Indian exporters’ entry into global markets by providing greater speed and certainty, aligning with the country’s push to expand manufacturing and support key economic segments.

Speaking at the National Symposium on Customs Reform 2026, Shrivastava highlighted the strategic role of customs administration in India’s economic transformation. “Customs administration occupies a uniquely strategic position in this transformation. It is not merely a regulatory authority but also an institution that enables economic growth, strengthens supply chains, protects society, and enhances India’s global competitiveness,” he stated.

The Revenue Secretary underscored the need for the next phase of customs reforms to rely on greater trust in stakeholders and deeper integration of technology, given the increasing complexity and digital nature of India’s trade ecosystem.

The Central Board of Indirect Taxes and Customs (CBIC) will on Thursday launch single-window platform SWIFT 2.0, release the Digital Travellers Guide; and the revamped Atithi app.

The finance ministry, in a statement, said that Union Minister of State for Finance Pankaj Chaudhary will preside over the International Customs Day 2026 along with Arvind Shrivastava, Secretary, Department of Revenue; Vivek Chaturvedi, Chairman, CBIC; and other officials.

SWIFT is a single-window platform to ensure digital clearance for exports and imports. Atithi app is meant for international passengers to get their baggage cleared from customs while arriving in India.

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 Indian government today notified a major change in customs rules to help smaller businesses and exporters find it easier to claim duty benefits. The government has overhauled customs rules to put exports sent by post at par with regular cargo exports, making it easier for exporters and smaller businesses to claim incentives such as duty drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Remission of State and Central Taxes and Levies (RoSCTL) schemes. In a series of notifications issued on Thursday, the Ministry of Finance and the Central Board of Indirect Taxes and Customs (CBIC) have allowed electronic export entries filed for postal shipments to be treated the same as shipping bills or bills of export.

All provisional assessments under customs will have to be completed within two years as per guidelines notified by the Central Board of Indirect tax and Customs on Tuesday. These rules specifying timelines and procedures for finalising provisional assessments under the Customs Act follow an announcement in the FY26 budget. Experts say the step will be a gamechanger in giving certainty and clarity in customs administration, resulting in the release of blocked working capital, reduced compliance costs, and greater predictability in supply chains, which had been pain points for businesses. The latest guidelines permit voluntary duty payments in the provisional assessment phase for any adjustments against the final duty. "This is a crucial move that is likely to deliver significant tax certainty and will be instrumental in unlocking capital currently tied up in additional duties, bank guarantees, and bonds," said Saurabh Agarwal, tax partner at EY.

The Central Board of Indirect Taxes and Customs (CBIC) Wednesday announced the establishment of four interim boards to take care of pending applications filed to settle customs and excise related matters before the Customs Central Excise Settlement Commission, which stands abolished from April 1. The move is in line with an announcement in this regard in the last budget. The boards are expected to operate temporarily until a permanent dispute resolution framework is finalised. The four interim boards will be operational in Delhi, Chennai, Mumbai and Kolkata, the CBIC said.

The amendments in the customs rules to tighten checks on goods imported under free trade agreements (FTAs) could make it harder for businesses to do imports at concessional duties and may increase compliance cost, economic think tank GTRI said on Sunday. However, it said the move would curb the misuse of FTAs as India has seen repeated instances where goods originating from non-FTA countries, such as China, were rerouted through FTA member countries like Vietnam or Singapore to exploit preferential duty benefits. On March 18, the Ministry of Finance issued a notification, introducing amendments to the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR). The amendment replaces the term, "Certificate of Origin" (CoO), with a broader term, "Proof of Origin", across various rules and forms under the CAROTAR framework, the Global Trade Research Initiative (GTRI) said.

The Central Board of Indirect Taxes & Customs’(CBIC) ‘e-Office’ application services remain non-functional since February 9, primarily affecting Customs clearance process. A senior official in the CBIC told FE that the issue is likely to be resolved within the next two days, and till then officers in the Department have been asked to grant urgent approvals, or handle other business, through physical means. e-Office is an application developed by the National Informatics Centre (NIC), to carry out office work of the CBIC electronically. The CBIC’s Directorate General of Performance Management (DGPM) oversees the functioning of the application.

Sanjay Kumar Agarwal, chairman of the Central Board of Indirect Taxes & Customs (CBIC), spoke to Monika Yadav and Asit Ranjan Mishra in New Delhi about the need to amend rules in the Central Goods and Services Tax Act to overturn the Supreme Court’s (SC’s) order in the Safari Retreats case. Edited excerpts: Can you explain why the retrospective amendment concerning Safari Retreats was introduced in the Budget when the government has already filed a review petition in the SC? That was purely a drafting error in the Act. Despite the high court order in the Safari Retreats case, many could have claimed input tax credit, but very few did — so few they can be counted on one hand.

An amnesty scheme for customs, reduction in tax rates for individuals and Limited Liability Partnership firms, easier tax compliance, fast tracking of faceless appeals and a dedicated dispute resolution mechanism top India Inc's wishlist for the next Budget submitted to the government. Representatives from all four key industry bodies, CII, FICCI, ASSOCHAM and PHDCCI, have put forth detailed recommendations with regard to the Budget, to be presented on February 1, 2025, in separate meetings held with top Finance Ministry officials. Industry body FICCI sought the introduction of an "Amnesty Scheme under Customs" as a one-time settlement scheme to clear past dues, arguing that it will help the industry to reduce the baggage of litigation. Similarly, Assocham has also pitched for the introduction of a comprehensive Tax Amnesty Scheme under Customs. "A one-time settlement scheme to clear past litigations can be considered by the Government, on the lines similar to Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 for pre-GST era indirect taxes and Vivad Se Vishwas for Income tax," Assocham stated.

The CBIC on Friday said it has reduced compliance burden for customs cargo service providers (CCSPs) by reducing number of days for insurance of stored goods and removing licence renewal process for AEO-compliant entities. In a statement, the Central Board of Indirect Taxes and Customs (CBIC) said these measures aim to reduce operational costs and compliance burdens for CCSPs, that play a crucial role in handling of imported and exported goods. It would also improve efficiency of EXIM operations and facilitate global trade. The CBIC has notified reduction in the number of days for insurance of stored goods by amending the Customs Areas Regulations, 2009, which require CCSPs to insure goods stored in Customs areas for a period of 10 days in terms of Handling of Cargo. It has been notified to reduce it to 5 days as a trade facilitation measure. "This will enhance the cash flow for the entities by reducing the cost," the statement said.

The CBIC has asked customs field formations to disclose the specific nature of inquiry being undertaken while issuing letters/summons in export/import fraud cases and also complete investigations within a year. In an instruction, the Central Board of Indirect Taxes and Customs (CBIC) said officers must maintain a "balanced" approach during an investigation into tax evasion in import or export of goods -- generally referred to as commercial intelligence/fraud (CI) cases -- to avoid disruption in ease of doing business. The CBIC said before initiating an investigation, it is desirable that an analysis of all information, and cross-checking available data be undertaken to minimise interface with the importer/exporter. Within the jurisdiction of the commissionerate, the commissioner is responsible for developing and approving any intelligence, investigation, and its completion. "A CI case investigation must reach the earliest conclusions which is normally not more than a year," the CBIC said in the instruction issued on November 1. CBIC Chairman Sanjay Kumar Agarwal said the guidelines underline the approach of minimal disruption during investigations of CI fraud cases.

In a bid to reach out to industry and limit the possible overreach of tax authorities in investigations, the Central Board of Indirect Taxes and Customs (CBIC) has instructed the Customs field formations to maintain “balance” while carrying out investigations for tax evasion related to import and export of goods in the interest of “ease of doing business”. In the set of instructions issued on November 1, the CBIC said such evasion cases are categorised as commercial intelligence and fraud cases and they need to be differentiated from outright smuggling cases which involve contraband items. The CBIC has asked the field formations to not approve any such investigation without the approval of the commissioner and conclude investigation into commercial intelligence (CI) cases within a year. The Board has also asked officers to seek information and documents in CI matters in writing with full disclosure of the specific nature of the inquiry being initiated by the authorities. “The Commissioner is responsible for developing and approving any intelligence, investigation and its completion. Each investigation must be initiated only after the approval of the Commissioner. A CI case investigation must reach the earliest conclusion which is normally not more than one year,” the instructions issued by the Investigation-Customs wing of the CBIC under the Ministry of Finance said.

The government is looking at bringing down the number of customs duty levies to five from about a dozen presently, as part of the duty rationalisation exercise, Revenue Secretary Sanjay Malhotra said on Wednesday. The reduction in the number of customs rates will help reduce classification disputes, he said when asked about the Budget proposal for a comprehensive review of the rate structure in six months. On Tuesday, Finance Minister Nirmala Sitharaman in her Budget speech said the government will undertake a comprehensive review of the customs rate structure over the next six months to rationalise and simplify it for ease of trade, removal of duty inversion and reduction of disputes.

To address backlogs and expedite resolution of cases, tax experts and industry executives have asked the government for the capacity expansion of the Customs Authority for Advance Ruling (CAAR), which currently has only two benches in the country, in Delhi and Mumbai. Sources say that several representations from the industry have been made regarding the same to the finance ministry in the pre-Budget meetings, but the government is unlikely to announce any expansion in the upcoming Budget for 2024-25, set to be presented on Tuesday. The Customs Authority for Advance Ruling (CAAR) is a legal body under section 28H of the Customs Act, 1962, that issues clarification and imparts certainty to the taxpayers by addressing doubts and concerns regarding the classification of goods, determination of customs valuation, and other related issues.

Ahead of the Budget, the government reduced import duties on smartphone components and spare parts to 10 per cent from 15 per cent earlier. The Ministry of Finance (MoF) announced this in an official gazette notification on January 30. As part of the revision, tariffs on components such as battery covers, antennas, sealing gaskets, sim sockets, and others, included under the mechanics category, have been reduced. Similarly, import duties on die-cut components like LCD foam, conductive cloth, and sticker-battery slots, among others, have been slashed to 10 per cent.

Revenue Secretary Sanjay Malhotra on Saturday said the customs department is developing a fully automated trade interface system, Customs 2.0, which would also help in improving its score in the World Bank’s ranking.Speaking on the International Customs Day 2024 celebrations, organised by the Central Board of Indirect Taxes and Customs (CBIC), Malhotra said technology is going to be the main driver in improving customs processes. The World Bank’s Logistics Performance Index 2023, which was released in April last year, had ranked Customs processes at 47th spot, down from 40th position in 2018. “India is on course to become the third largest economy surpassing GDP of USD 5 trillion. Yet we are ranked 47th out of 139 countries in the World Bank report’. There is a huge scope for improvement for us not only in terms of score but also in terms of ranking, Malhotra said.