Deferred Payment of Customs Duty

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..... e and Industry /Public is invited towards the Board Circular no. 52/2016 -Custom dated 15.11.2016 regarding deffered payment of Custom Duty. 2. Customs Notification No. 134/2016-Customs (N.T.) & 135/2016 Customs (N.T.) both dated 2nd November, 2016 permitted the Importers certified under Authorized Economic Operator Programme as AEO (Tier -Two) and AEO (Tier-Three) to make deffered payment of dut .....

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..... . As per Rule 4 of the Deferred Payment of Import Duty Rules, an eligible importer who intends to avail the benefits of deferred payment shall intimate to the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, having jurisdiction over the port of clearance, his intention to avail the said benefit. Intimation addressed to the AEO Programme Manager with a copy to t .....

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..... ligible AEO importer, Customs Clearance would be provided for the consignment under deferred payment of duty Rules. 6. The due dates for deferred payment of import duty to eligible importers are specified in Rule 6 of the said Rules. The eligible importer also has an option to select the challans belonging to the deffered period and pay at any time, even before the due date at their convenience. .....

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