https://www.taxtmi.com/forum/issue?id=120805 Eligible Manufacturer Importers are discussed as being entitled to deferred payment of customs import duty under the Deferred Payment of Import Duty Rules, 2016. The commentary states that the deferment generally covers the entire duty liability assessed on the Bill of Entry, including Basic Customs Duty, Social Welfare Surcharge, Integrated Goods and Services Tax on imports, and Compensation Cess where applicable. It further notes that the Bill of Entry may be filed with the deferred payment option and that no separate public instruction is identified as excluding Import IGST from the mechanism. en-us Mon, 09 Mar 2026 17:12:24 +0530 Thu, 02 Apr 2026 10:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120805 Eligible Manufacturer Importers are discussed as being entitled to deferred payment of customs import duty under the Deferred Payment of Import Duty Rules, 2016. The commentary states that the deferment generally covers the entire duty liability assessed on the Bill of Entry, including Basic Customs Duty, Social Welfare Surcharge, Integrated Goods and Services Tax on imports, and Compensation Cess where applicable. It further notes that the Bill of Entry may be filed with the deferred payment option and that no separate public instruction is identified as excluding Import IGST from the mechanism. Discussion-Forum Customs Mon, 09 Mar 2026 17:12:24 +0530 https://www.taxtmi.com/forum/issue?id=120805