Overview
- Approved Eligible Manufacturer Importers will get the facility from April 1, 2026 through March 31, 2028.
- Applications opened March 1 on the AEO portal (aeoindia.gov.in) under the Eligible Manufacturer Importer tab.
- Eligibility requires a valid importer‑exporter code, at least one active GST registration, a minimum of 25 import‑export documents in the previous year, turnover above ₹5 crore, and at least two years of operations.
- Applicants must have all pending GST 3B returns filed, no record of arrest, conviction, prosecution or insolvency, and a positive net worth certified by a chartered accountant.
- Customs will track usage via ICES dashboards and can suspend or revoke approvals for breaches, while approved EMIs are expected to progress to AEO‑T2 or AEO‑T3 status during the scheme period.