Deferred Import Duty Definitions identify eligible importers, due dates, and adoption of undefined Customs Act terms.

The Deferred Payment of Import Duty Rules, 2016 define the Customs Act, 1962 as the governing Act, identify the due date by reference to rule 4, and define an eligible importer as a member of a class notified under the proviso to section 47(1) of that Act. Undefined terms adopt the meanings assigned under the Customs Act. The due-date reference was renumbered from rule 5 to rule 4.

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