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        Case ID :

        Deferred payment of Customs duty

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        Deferred payment of customs duty now available to certified AEO-T2/T3 importers subject to ICEGATE OTP authentication. Deferred payment of Customs duty is available to AEO (Tier-Two) and AEO (Tier-Three) importers who must obtain ICEGATE login, nominate an AEO nodal person whose contact details are recorded, and intimate intent to the Principal Commissioner/Commissioner (or notify the AEO Programme Manager with copies). The importer must mark flag 'D' in the Payment Method column of the Bill of Entry; the AEO nodal person must authenticate deferred-payment requests via a One Time Password to the registered email, which may authenticate multiple Bills of Entry, and customs clearance under deferred payment is granted only after such authentication. Due dates follow the Deferred Payment of Import Duty Rules and importers may select and pay challans earlier than the due date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Deferred payment of customs duty now available to certified AEO-T2/T3 importers subject to ICEGATE OTP authentication.

                                Deferred payment of Customs duty is available to AEO (Tier-Two) and AEO (Tier-Three) importers who must obtain ICEGATE login, nominate an AEO nodal person whose contact details are recorded, and intimate intent to the Principal Commissioner/Commissioner (or notify the AEO Programme Manager with copies). The importer must mark flag "D" in the Payment Method column of the Bill of Entry; the AEO nodal person must authenticate deferred-payment requests via a One Time Password to the registered email, which may authenticate multiple Bills of Entry, and customs clearance under deferred payment is granted only after such authentication. Due dates follow the Deferred Payment of Import Duty Rules and importers may select and pay challans earlier than the due date.





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                                ActsIncome Tax
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