SubstitutionCUSTOMS_ACT_1962
Official PDF (p. 24)CUSTOMS_ACT_1962 · Rule 4 / Deferred Payment Rules, 2016
Deferred Payment of Import Duty — Inclusion of AEO-Tier 1 and Revised Due Dates
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Deferred payment was restricted exclusively to AEO-Tier 2 and Tier 3 entities.
New PositionAmended
AEO-Tier 1 importers (including MSMEs) with clean compliance history are now authorized. Revised due dates: 16th of month (for goods billed 1st-15th), 1st of next month (for goods billed 16th-end of month), and 31st March (for 16th-29th March).
Affected Syllabus Chapters
indirect-tax-laws-and-practice
trade-facilitation-measures
Code: trade-facilitation-measures
Authority Document Reference
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