Deferred import duty payments extended to 30 days; eligible manufacturer importers added and can apply from March 1. Rule 4 of the Deferred Payment of Import Duty Rules, 2016 is amended to extend the deferred payment period from 15 to 30 days: duties for Bills of Entry returned in months other than March are payable by the 1st of the following month, and duties for Bills of Entry returned in March are payable by 31st March. The amended limits apply from 01.03.2026. A new class, 'Eligible Manufacturer Importer,' approved by the Directorate of International Customs and able to apply from 01.03.2026, may avail the facility until 31st March, 2028.