Notification / Circular No. : No. 13/2026-Customs (N.T.) dated February 01, 2026
Applicable Act / Rule : Deferred Payment of Import Duty Rules, 2016 issued under the Customs Act, 1962
Applicable Section / Rule : Rule 4 of the Deferred Payment of Import Duty Rules, 2016
Effective Date : March 01, 2026
The Deferred Payment of Import Duty Rules, 2016 prescribe the timelines for payment of import duty in cases where deferred payment is permitted. Rule 4 of the said Rules laid down the due dates for payment of duty based on the month in which the Bill of Entry is returned for payment. The Rules were last amended on August 03, 2023. The present amendment revises the due-date structure under Rule 4.
Rule 4 of the Deferred Payment of Import Duty Rules, 2016 has been substituted as follows:
“(a) for goods corresponding to Bill of Entry returned for payment from 1st day to the last day of any month other than March, the duty shall be paid by the 1st day of the following month;
(b) for goods corresponding to Bill of Entry returned for payment from 1st day to 31st day of March, the duty shall be paid by 31st March.”
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