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    <title>Payment of duty</title>
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    <description>Eligible importers must pay deferred customs duty by prescribed monthly deadlines: for Bills of Entry returned in months other than March, payment is due by the first day of the following month; for those returned in March, payment is due by the thirty-first of March. The Central Government may, in exceptional circumstances and with reasons recorded in writing, allow a different payment due date.</description>
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      <description>Eligible importers must pay deferred customs duty by prescribed monthly deadlines: for Bills of Entry returned in months other than March, payment is due by the first day of the following month; for those returned in March, payment is due by the thirty-first of March. The Central Government may, in exceptional circumstances and with reasons recorded in writing, allow a different payment due date.</description>
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