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of <h1>Key Terms Defined in Deferred Payment of Import Duty Rules, 2016; Includes 'Act', 'Due Date', and 'Eligible Importer'.</h1> In the Deferred Payment of Import Duty Rules, 2016, certain terms are defined for clarity within the context of these rules. 'Act' refers to the Customs Act, 1962. The 'due date' is specified in rule 5 of these rules, and an 'eligible importer' is any class of importers notified under the proviso to subsection (1) of section 47 of the Act. Terms not defined within these rules but defined in the Customs Act, 1962, retain their meanings as assigned in the Act.
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