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of <h1>Deferred Duty Payment Process for Importers Under Circular No. 52/2016-Cus: Notification and Compliance Simplified.</h1> The circular informs importers, customs brokers, and stakeholders about the procedure for availing the deferred duty payment facility under Circular No. 52/2016-Cus. Eligible importers must notify the Principal Commissioner or Commissioner of Customs of their intent to use this benefit. An intimation to the AEO Programme Manager, with a copy to the relevant customs authority, suffices for eligibility. This notice, approved by the Commissioner of Customs, ACC (Import), New Delhi, clarifies the process for deferred duty payment to facilitate compliance and streamline customs procedures.
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