Deferred Payment of Import Duty Rules, 2016

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Full Text of the Document

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....onferred by proviso to sub-section (1) of section 47 of the Customs Act, 1962 (52 of 1962), the Central Government permits the following class of importers to make deferred payment of import duty: (i) Importers certified under Authorized Economic Operator programme as AEO (Tier-Two) and AEO (Tier-Three) ^1[(ii) Authorised Public Undertaking.] ^3[(iii) Eligible Manufactur....