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    <title>Deferred payment of Customs Duty</title>
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    <description>Deferred payment of customs duty is permitted for AEO Tier-Two and Tier-Three importers who obtain ICEGATE login, nominate a nodal person to authenticate transactions, indicate intent by flagging &quot;D&quot; in the Bill of Entry, and secure OTP-based authentication by the nominated nodal person before customs clearance; intimation to the Commissioner or AEO Programme Manager and observance of prescribed due dates for payment apply, with port-level reporting available in ICES.</description>
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