Deferred payment of customs duty for AEO importers requires ICEGATE nodal authentication and Bill of Entry flagging. Deferred payment of customs duty is permitted for AEO (Tier-Two) and AEO (Tier-Three) importers who obtain ICEGATE login and nominate a nodal person to authenticate transactions via OTP; eligible importers must intimate the Principal Commissioner/Commissioner of Customs (or AEO Programme Manager with copy) and mark flag 'D' in the Bill of Entry for deferred payment. Clearance under deferred payment requires nodal authentication. Due dates follow the Deferred Payment Rules, importers may pay selected challans anytime before the due date, and port-wise reports are available in ICES for monitoring.
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Provisions expressly mentioned in the judgment/order text.
Deferred payment of customs duty for AEO importers requires ICEGATE nodal authentication and Bill of Entry flagging.
Deferred payment of customs duty is permitted for AEO (Tier-Two) and AEO (Tier-Three) importers who obtain ICEGATE login and nominate a nodal person to authenticate transactions via OTP; eligible importers must intimate the Principal Commissioner/Commissioner of Customs (or AEO Programme Manager with copy) and mark flag "D" in the Bill of Entry for deferred payment. Clearance under deferred payment requires nodal authentication. Due dates follow the Deferred Payment Rules, importers may pay selected challans anytime before the due date, and port-wise reports are available in ICES for monitoring.
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