The Central Board of Indirect Taxes and Customs (CBIC) has "substantially reduced" the data and documentation requirements for businesses that opt for the Eligible Manufacturer Importer (EMI) scheme. The simplified documentation process for enrolment under the scheme will come into effect from September 15, the CBIC said in a circular. The 2026-27 Union Budget had introduced a new facilitation measure for trusted manufacturers by enabling the facility of deferred payment of Customs duty to a new category of importers called Eligible Manufacturer Importers (EMIs).