Payment of duty - CBEC's Customs Manual 2023 - Customs

7. Payment of duty: 7.1 The duty can be paid in the designated banks through TR-6 Challan . Facility of e- payment of duty through multiple banks is also available since 2007 at all major Customs locations. 7.2 With effect from 17-9-2012, e-payment of Customs duty is mandatory for importers registered under Accredited Clients Programme/Authorised Economic Operator scheme and importers paying duty of Rs. 1 lakh or more per Bill of Entry. 7.3 Customs Notification No. 134/2016-Customs (N.T) 135/2016-Customs (N.T.) dated 2nd November, 2016 allowed Importers certified under Authorized Economic Operator Programme as AEO (Tier-Two) and AEO (Tier-Three) to make deferred payment of duty of Customs. The Deferred Payment of Import Duty Rules were notified vide Notification no. 28/2017- Customs (N.T.) dated 31st March, 2018 [Refer Circulars No.33/2011-Cus., dated 29-7-2011 and No. 24/2012-Cus., dated 5-9-2012 , Circular No. 52/2016- Customs dated 15.11.2016 ] 7.4 Extension of Deferred Payment of Duty to Authorised Public Undertakings (APU) : Vide Notification No. 78/2020-Customs (N.T.) dated 19.08.20 Authorised Public Undertakings (APU) have been permitted to avail the facility of deferred payment of Customs import duty under proviso to sub-section (1) of section 47 of the Customs Act, 1962 . [Refer Circular No.37/2020-Customs dated 19.08.2020]