Deferred import duty payment deadlines require monthly remittance, with March entries due by end of March and limited exceptions. Eligible importers must pay deferred customs duty by prescribed monthly deadlines: for Bills of Entry returned in months other than March, payment is due by the first day of the following month; for those returned in March, payment is due by the thirty-first of March. The Central Government may, in exceptional circumstances and with reasons recorded in writing, allow a different payment due date.