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    <title>DEFERRED PAYMENT OF IMPORT DUTY</title>
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    <description>The Deferred Payment of Import Duty Rules, 2016 authorize AEO Tier-Two and Tier-Three importers to clear goods subject to deferred payment if they intimate intent, nominate an ICEGATE-linked nodal person to authenticate via OTP, and pay duties by prescribed monthly due dates electronically (with limited exceptions). Failure to pay in full by due dates more than once in any three-month period bars further deferred payment until duties and interest are paid, and the rules exclude goods not assessed or declared in the entry.</description>
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      <description>The Deferred Payment of Import Duty Rules, 2016 authorize AEO Tier-Two and Tier-Three importers to clear goods subject to deferred payment if they intimate intent, nominate an ICEGATE-linked nodal person to authenticate via OTP, and pay duties by prescribed monthly due dates electronically (with limited exceptions). Failure to pay in full by due dates more than once in any three-month period bars further deferred payment until duties and interest are paid, and the rules exclude goods not assessed or declared in the entry.</description>
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