Notification / Circular No. : Notification No. 12/2026-Customs (N.T.) dated February 01, 2026
Applicable Act / Rule : Customs Act, 1962
Applicable Section / Rule : Section 47(1)
Effective date : February 01, 2026
Under Notification No. 135/2016-Customs (N.T.) dated November 02, 2016, specified classes of importers were permitted to avail deferred payment of import duty under section 47 of the Customs Act, 1962. The scheme applies to eligible importers notified by the Central Government. The notification had earlier been amended, with the last amendment issued vide Notification No. 78/2020-Customs (N.T.) dated August 19, 2020. The present notification further amends the said notification to extend the deferred payment facility to an additional class of importers and to define the same.
“(iii) Eligible Manufacturer Importer:
Provided that the class of Eligible Manufacturer Importer shall be permitted to make deferred payment of import duty up to the 31st March, 2028.”
“(iii) Eligible Manufacturer Importer means Manufacturer Importer,”
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