Deferred import duty payment requires monthly settlement, with a separate March deadline and exceptional-date flexibility.

Deferred payment of import duty by an eligible importer is based on when the Bill of Entry is returned for payment. Duty for Bills of Entry returned during any month other than March is payable by the first day of the following month, while duty for Bills of Entry returned during March is payable by 31 March. In exceptional circumstances, the Central Government may, for recorded reasons, allow payment on a different due date.

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