Mandatory e-payment of customs duty requires specified importers to pay duties electronically, prompting trade to update systems and procedures. E-payment of customs duty is made mandatory for importers registered under the Accredited Clients Programme and for importers paying customs duty at or above the prescribed per-Bill of Entry threshold, effective from the notified implementation date; Chief Commissioners must publicise the change, assist trade in updating software and procedures, and issue Public Notices or Standing Orders to guide traders and officers in adopting electronic payment.