Deferred payment of customs duty for AEO Tier-Two and Tier-Three requires ICEGATE authentication and nodal person authorization. Deferred payment of customs duty is permitted for AEO Tier-Two and Tier-Three importers who obtain ICEGATE login, nominate a nodal person to authenticate transactions, indicate intent by flagging 'D' in the Bill of Entry, and secure OTP-based authentication by the nominated nodal person before customs clearance; intimation to the Commissioner or AEO Programme Manager and observance of prescribed due dates for payment apply, with port-level reporting available in ICES.
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 for AEO Tier-Two and Tier-Three requires ICEGATE authentication and nodal person authorization.
Deferred payment of customs duty is permitted for AEO Tier-Two and Tier-Three importers who obtain ICEGATE login, nominate a nodal person to authenticate transactions, indicate intent by flagging "D" in the Bill of Entry, and secure OTP-based authentication by the nominated nodal person before customs clearance; intimation to the Commissioner or AEO Programme Manager and observance of prescribed due dates for payment apply, with port-level reporting available in ICES.
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