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<h1>Deferred payment of import duty allowed for AEO Tier-Two/Tier-Three, authorised public undertakings, and eligible manufacturer importers.</h1> Permits specified classes of importers to make deferred payment of import duty: AEO (Tier-Two) and AEO (Tier-Three), Authorised Public Undertaking, and Eligible Manufacturer Importer - with Eligible Manufacturer Importer allowed deferred payment only up to 31 March 2028. Defines AEO, Authorised Public Undertaking, and Eligible Manufacturer Importer as Manufacturer Importer approved by the customs directorate.