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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Deferred Customs Duty Payment Procedure for AEO Tier-Two and Tier-Three Importers Explained: Key Steps and Requirements.</h1> The circular outlines the procedure for deferred payment of customs duty for importers certified under the Authorized Economic Operator (AEO) Programme, specifically for Tier-Two and Tier-Three importers. Eligible importers must obtain an ICEGATE login and appoint a nodal person responsible for authenticating customs transactions. Importers must notify the relevant customs authorities of their intention to use deferred payment and indicate this choice in their Bill of Entry. The nodal person authenticates the deferred payment option via an OTP. Importers can pay duties before the due date, with reports on deferred payments available in ICES. Difficulties should be reported to the Commissioner of Customs (Import).
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