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Taxation Central Ministry of Finance Customs Act, 1962

Deferred Payment of Import Duty (Amendment) Rules, 2026

01-Feb-2026 | No. 13/2026-Customs (N.T.)

CBIC (Custom) has issued Deferred Payment of Import Duty (Amendment) Rules, 2026 by amending Deferred Payment of Import Duty Rules, 2016.

Pursuant to this notification, Rule 4 of the Deferred Payment of Import Duty Rules, 2016 has been amended to streamline the timeline for payment of deferred import duty by introducing a monthly payment framework. Under the amended provisions:
- For goods covered by Bills of Entry returned for payment from the 1st day to the last day of any month other than March, the deferred duty shall be paid by the 1st day of the immediately succeeding month.
- As a specific carve-out for the month of March, the deferred duty in respect of Bills of Entry returned for payment between 1st March and 31st March shall be paid on or before 31st March itself.

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