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    <title>Extension of Deferred payment of Customs duty benefits to `Authorised Public Undertakings’</title>
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    <description>Extension permits deferred payment of Customs import duty to eligible Authorised Public Undertakings, governed by the Deferred Payment of Import Duty Rules, 2016. APUs must meet specified eligibility criteria including government ownership/control, valid IEC, senior-government recommendation, compliance undertakings and AEO-related legal-compliance conditions. Applications go to the Principal Commissioner/Commissioner, DIC, CBIC; approvals are for two years renewable. Approved APUs must obtain ICEGATE access for a nodal person to authenticate deferred-payment flags on Bills of Entry; payment due dates follow rule five of the Deferred Payment Rules and approvals may be revoked on ineligibility.</description>
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