Deferred payment of customs duty available to certified AEO importers subject to ICEGATE login and nodal OTP authentication. Deferred payment of customs duty is available only to AEO Tier-Two and Tier-Three importers who obtain ICEGATE login and nominate a nodal person for OTP authentication. Intimation to the Commissioner or AEO Programme Manager is required. The importer must flag the Bill of Entry with 'D'; the nodal person authenticates one or multiple Bills via OTP to trigger Customs clearance. Due dates follow Rule 6, and importers may select and pay challans from the deferred period at any time. Reports are available in ICES.