Extension of time period under Deferred Payment of Import Duty Rules, 2016 and addition of eligible manufacture importer in class of eligible importers to avail the facility

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....al Board of Indirect Taxes & Customs) 16049, 6th Floor, Kartavya Bhavan-1, New Delhi, Dated 1st February, 2026 To All Principal Chief Commissioners / Chief Commissioners (Customs / Customs Preventive / Customs & Central Tax) All Principal Commissioners / Commissioners of Customs / Customs Preventive All Principal Directors General / Directors General under CBIC ....

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....eferred payment period for import duty from 15 days to 30 days by amending Rule 4 of the Deferred Payment of Import Duty Rules, 2016 vide Notification No. 13/2026-Customs (N.T.) dated 1st February, 2026, as: (a) for goods corresponding to Bills of Entry returned for payment from the 1st day to the last day of any month other than March, the duty shall be paid by the 1st day of the followi....

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....'. The 'Eligible Manufacturer Importer' shall be approved by the Directorate of International Customs, CBIC. Detailed instructions/guidelines in this regard shall be issued separately. The applications from such importers shall be allowed to be filed from 01.03.2026. This facility shall be made available to the 'Eligible Manufacturer Importers' for a period up to 31st March, 20....