Customs importers: Eligible Manufacturer Importers may defer import duty payment until 31 March 2028 as Manufacturer Importer. Adds Eligible Manufacturer Importer as a new class authorized to make deferred payment of import duty, permitting deferred payment up to 31 March 2028, and defines Eligible Manufacturer Importer to mean Manufacturer Importer; the amendment is effected by insertion into the existing notification and comes into force on publication in the Official Gazette.