Deferred payment of import duty period is extended by amending Rule 4 to permit payment within 30 days (for entries returned in any month other than March, duty payable by the 1st day of the following month; for entries in March, payable by 31 March). The amended time limits apply to all eligible importers from 01.03.2026. A new class, Eligible Manufacturer Importer, has been notified and must obtain approval from the Directorate of International Customs, CBIC; applications accepted from 01.03.2026 and the facility is available to them until 31.03.2028. Field formations must implement and monitor compliance via ICES dashboards.
Deferred payment of import duty period is extended by amending Rule 4 to permit payment within 30 days (for entries returned in any month other than March, duty payable by the 1st day of the following month; for entries in March, payable by 31 March). The amended time limits apply to all eligible importers from 01.03.2026. A new class, Eligible Manufacturer Importer, has been notified and must obtain approval from the Directorate of International Customs, CBIC; applications accepted from 01.03.2026 and the facility is available to them until 31.03.2028. Field formations must implement and monitor compliance via ICES dashboards.
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