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    <title>Extension of Deferred payment of Customs duty benefits to Authorised Public Undertakings</title>
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    <description>Authorised Public Undertakings may avail deferred payment of customs import duty under the Deferred Payment of Import Duty Rules, 2016 as amended, subject to eligibility: government ownership/control, valid IEC, recommendation by a senior government officer, adherence to Deferred Payment Rules, and AEO style compliance checks. Applicants must seek approval from the Principal Commissioner/Commissioner, DIC, CBIC; approvals run initially for two years. A designated nodal person must obtain ICEGATE login and authenticate deferred payment intent via Bill of Entry flag and OTP. Payment timetables follow Rule 5; monitoring and revocation mechanisms are specified.</description>
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