https://www.taxtmi.com/circulars?id=64311 Extension of the deferred payment of Customs import duty to Authorised Public Undertakings (APUs) allows eligible Central/State public undertakings to clear imports without immediate duty payment under the Deferred Payment of Import Duty Rules, 2016. Eligibility requires government ownership/control, a valid IEC, recommendation by a Deputy Secretary-rank officer, compliance undertakings, and meeting AEO-related legal compliance criteria. Approved APUs are registered by the Principal Commissioner/Commissioner, DIC, CBIC for a two-year term (renewable) and must nominate an ICEGATE-enabled nodal person to authenticate deferred-payment intent via OTP; payment due dates follow rule 5 of the Deferred Payment Rules. en-us Mon, 24 Aug 2020 00:00:00 +0530 Wed, 11 Feb 2026 15:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64311 Extension of the deferred payment of Customs import duty to Authorised Public Undertakings (APUs) allows eligible Central/State public undertakings to clear imports without immediate duty payment under the Deferred Payment of Import Duty Rules, 2016. Eligibility requires government ownership/control, a valid IEC, recommendation by a Deputy Secretary-rank officer, compliance undertakings, and meeting AEO-related legal compliance criteria. Approved APUs are registered by the Principal Commissioner/Commissioner, DIC, CBIC for a two-year term (renewable) and must nominate an ICEGATE-enabled nodal person to authenticate deferred-payment intent via OTP; payment due dates follow rule 5 of the Deferred Payment Rules. Circulars Customs Mon, 24 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64311