Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Deferred payment of import duty: monthly payment deadline moved to next month's first day; March entries due by March 31.</h1> Amends the Deferred Payment of Import Duty Rules, 2016 to change payment timing for import duty on bills of entry. Goods with bills returned for payment during any month other than March must have duty paid by the first day of the following month, thereby providing up to a monthly deferral; goods with bills returned for payment during March must have duty paid by 31 March. The amendment is titled the Deferred Payment of Import Duty (Amendment) Rules, 2026 and comes into force on 1 March 2026, replacing prior clauses in rule 4.
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