Extension of Deferred payment of Customs duty benefits to Authorised Public Undertakings

Deferred payment of customs duty extended to authorised public undertakings with eligibility, ICEGATE authentication, and monitoring requirements.

Authorised Public Undertakings may avail deferred payment of customs import duty under the Deferred Payment of Import Duty Rules, 2016 as amended, subject to eligibility: government ownership/control, valid IEC, recommendation by a senior government officer, adherence to Deferred Payment Rules, and AEO style compliance checks. Applicants must seek approval from the Principal Commissioner/Commissioner, DIC, CBIC; approvals run initially for two years. A designated nodal person must obtain ICEGATE login and authenticate deferred payment intent via Bill of Entry flag and OTP. Payment timetables follow Rule 5; monitoring and revocation mechanisms are specified.