Central Government vide Notification No. 134/2016-Customs (NT), Dated: November 2, 2016 notified Deferred Payment of Import Duty Rules, 2016 to be effective from 16th November 2016. These rules apply to eligible importers i.e. class or classes of importers as specified by Central Government who shall pay such duty electronically.

The due dates for payment of duty by an eligible importer are:

For goods corresponding to Bill of Entry returned for payment from Duty to be paid by:
1st day to 15th day of any month 17th day of that month
16th day till the last day of any month other than March 2nd day of the following month
16th day till the 29th day of March1 31st March
30th day of March to 31st day of March 2nd April

The duty needs to be paid electronically and if there is a default more than once in three consecutive months, this facility of deferred payment will not be allowed unless the duty with interest has been paid in full. Provisions of these rules are not applicable to the goods which have not been assessed or not declared by the importer in the entry made under the Customs Act, 1962.

Further, Central Government vide Notification No. 135/2016-Customs (NT), Dated: November 2, 2016 has made Importers certified under Authorized Economic Operator programme as AEO (Tier-Two) and AEO (Tier-Three), as eligible importers for the deferred payment of duty scheme.

In addition to above, Circular No. 52/2016-Cus; Dated: November 15, 2016 has been issued to provide the following:

a) Every importer certified as AEO-T2/AEO-T3 is required to obtain ICEGATE Login which is essential to avail benefits envisaged in the AEO Programme. Further, to avail the facility of deferred payment, every AEO-T2/AEO-T3 is advised to nominate a nodal person borne on their establishment who would be responsible for authenticating all the customs related transactions on behalf of the AEO. The contact details of AEO nodal person shall also be provided in ICEGATE login to ensure that the information reaches in time at their registered mail for authentication.

b) An intimation addressed to the AEO Programme Manager with a copy to the Principal Commissioner(s) of Customs or the Commissioner(s) of Customs, having jurisdiction over the port(s) of clearance will be considered as an intimation by an eligible importer. The eligible importer who intends to make deferred payment will indicate the same using flag “D” in the Payment Method column of Bill of Entry filed. To ensure that the facility of deferred payment is availed only by the eligible importer, option has been provided in ICEGATE Login for AEO Nodal person to acknowledge such intent and authenticate using One Time Password (OTP) sent to his registered e-mail address. The Nodal person would be able to authenticate multiple Bills of Entry at once. Only on such authentication by the eligible AEO importer, customs clearance would be provided for the consignment under deferred payment of duty Rules.

c) The eligible importer will also have an option to select the challans belonging to the deferred period and pay at anytime, even before the due date at their convenience. Reports regarding availing of deferred payment at each port are made available in ICES.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

(CENTRAL BOARD OF EXCISE AND CUSTOMS)

Notification No. 134/2016-Customs (N.T.)

New Delhi, dated the 2nd November, 2016

G.S.R. (E)—– In exercise of the powers conferred by the proviso to sub-section (1) of sections 47 and section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely :-

1. Short title and commencement. – (1) These rules may be called the Deferred Payment of Import Duty Rules, 2016.

(2) They shall come into force on the 16th day of November, 2016.

2. Definitions. -(1) In these rules, unless the context otherwise requires,-

(a) “Act” means the Customs Act, 1962 (52 of 1962);

(b) “due date” means the date specified in rule 5 of these rules;

(c) “eligible importer” means any class of importers notified under proviso to sub section (1) of section 47 of the Act.

(2) Words and expressions used and not defined herein but defined in the Act, shall have the meanings respectively assigned to them in the Act.

3. Application.- These rules shall apply to eligible importer who have been notified under the proviso to sub-section (1) of section 47 of the Act.

4. Information about intent to avail benefit of notification.- (1) An eligible importer who intends to avail the benefit under sub-section (1) of section 47 of the Act 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.

(2) The Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, shall, upon being satisfied with the eligibility of the importer to pay the duty under these rules, allow the eligible importer to pay the duty by due dates specified in rule 5.

5. Payment of duty.– The eligible importer shall pay the duty by the dates specified hereunder inclusive of the period (excluding holidays) as mentioned in sub-section (2) of section 47 of the Act, namely:-

(a) for goods corresponding to Bill of Entry returned for payment from 1st day to 15th day of any month, the duty shall be paid by the 17th day of that month;

(b) for goods corresponding to Bill of Entry returned for payment from 16th day till the last day of any month other than March the duty shall be paid by the 2nd day of the following month;

(c) for goods corresponding to Bill of Entry returned for payment from 16th day till the 29th day of March, the duty shall be paid by the 31st March;

(d) for goods corresponding to Bill of Entry returned for payment from 30th day of March to 31st day of March, the duty shall be paid by the 2nd April.

6. Manner of payment.- The eligible importer shall pay the duty electronically:

Provided that the Assistant Commissioner or the Deputy Commissioner of Customs, as the case may be, for reasons to be recorded in writing, may allow payment of duty by any mode other than electronic payment.

7. Deferred payment not to apply in certain cases.- An eligible importer who fails to pay duty in full by due date more than once in a period of three consecutive months shall not be permitted to make deferred payment.

Provided that the facility of deferred payment shall not be restored unless the eligible importer has paid the duty in full along with the interest.

8. Exemption in respect of certain goods.- Nothing contained in these rules shall apply to the goods which have not been assessed or not declared by the importer in the entry made under the Act.

[F.No. 450/81/2016-Cus.IV]

(Shaifali G. Singh)

Under Secretary to the Govt. of India

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