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of <h1>Deferred Customs Duties for Tier-Two and Tier-Three AEO Importers: Key Steps and Requirements Explained.</h1> The circular addresses the deferred payment of customs duties for importers certified under the Authorized Economic Operator (AEO) Program, specifically Tier-Two and Tier-Three. To utilize this benefit, AEO-certified importers must obtain an ICEGATE login and appoint a nodal person to authenticate transactions. Importers must notify the Principal Commissioner of Customs of their intent to use deferred payment, indicating this with a 'D' flag in the Bill of Entry. The nodal person authenticates the intent via an OTP sent to their registered email. Deferred payment due dates are outlined in the relevant rules, and importers can pay before the due date if desired.
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