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of <h1>Chennai Customs Issues Deferred Payment Guidelines for Tier-Two and Tier-Three AEO Importers: Compliance and Responsibilities Outlined.</h1> The circular from the Principal Commissioner of Customs in Chennai outlines the procedure for deferred payment of customs duty for importers certified under the Authorized Economic Operator (AEO) Programme, specifically Tier-Two and Tier-Three. Importers must obtain an ICEGATE login and appoint a nodal person responsible for customs transactions. Eligible importers must notify the customs authorities of their intention to use deferred payment, authenticate transactions using a One Time Password (OTP), and adhere to specified due dates for payment. The customs office will monitor compliance, and any defaults will be addressed as per the rules. Importers are advised to exercise caution to prevent misuse.
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