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        Customs

        Deferred Payment of Import Duty Rules, 2016 - 135/2016 - Customs - Non Tariff

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        Deferred payment of import duty allowed for AEO Tier-Two/Tier-Three, authorised public undertakings, and eligible manufacturer importers. 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.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Deferred payment of import duty allowed for AEO Tier-Two/Tier-Three, authorised public undertakings, and eligible manufacturer importers.

                            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.


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