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Extension permits Eligible Manufacturer Importers to avail deferred payment of customs import duty from 01.04.2026 until 31.03.2028 under the Deferred Payment of Import Duty Rules, 2016. The circular prescribes eligibility conditions (manufacturer/importer status or inputs sent to a job worker, valid IEC, minimum EXIM filings, active GST registration with manufacturing declaration, turnover threshold, two years' business continuity, GST compliance, no collected-but-not-deposited taxes, solvency and no relevant prosecutions/convictions), electronic application on the AEO portal, ICEGATE nodal-person OTP authentication for Bills of Entry, prescribed payment due dates, reporting, and grounds for suspension or revocation.
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