https://www.taxtmi.com/circulars?id=70524 Deferred payment of Customs import duty is available to approved Eligible Manufacturer Importers from 1 April 2026 until 31 March 2028. Eligibility requires importer and manufacturing or qualifying job-work status, valid IEC and GST registration, prescribed customs activity, GST compliance, business continuity, financial solvency, and absence of specified tax defaults, insolvency, prosecutions, or adverse prior EMI findings. Applications are filed electronically and, once approved, require ICEGATE-based nodal-person authentication for Bills of Entry. Duty remains payable by the prescribed deferred-payment due dates, subject to monitoring and possible suspension or revocation if eligibility ceases. en-us Fri, 10 Apr 2026 00:00:00 +0530 Mon, 27 Jul 2026 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70524 Deferred payment of Customs import duty is available to approved Eligible Manufacturer Importers from 1 April 2026 until 31 March 2028. Eligibility requires importer and manufacturing or qualifying job-work status, valid IEC and GST registration, prescribed customs activity, GST compliance, business continuity, financial solvency, and absence of specified tax defaults, insolvency, prosecutions, or adverse prior EMI findings. Applications are filed electronically and, once approved, require ICEGATE-based nodal-person authentication for Bills of Entry. Duty remains payable by the prescribed deferred-payment due dates, subject to monitoring and possible suspension or revocation if eligibility ceases. Circulars Customs Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70524