Deferred payment of customs import duty extended to authorised public undertakings, subject to eligibility, ICEGATE authentication and monitoring. Extension of the deferred payment of Customs import duty to Authorised Public Undertakings allows eligible government-owned or controlled companies, statutory corporations, departments or autonomous bodies with valid IEC and a prescribed recommendation to apply to the Principal Commissioner/Commissioner, DIC, CBIC for approval. Approved APUs will be registered in the Customs Automated System, appoint a nodal person for ICEGATE OTP authentication, mark Bills of Entry with flag 'D' to indicate deferred payment, and must pay by the due dates under the Deferred Payment of Import Duty Rules, 2016; the Commissioner may monitor compliance and revoke approval for ineligibility or non-compliance.