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TMI BlogExtension of Deferred payment of Customs duty benefits to 'Authorised Public UndertakingsX X X X Extracts X X X X X X X X Extracts X X X X ..... facility of deferred payment of Customs import duty under proviso to sub-section (1) of section 47 of the Customs Act, 1962. This facility shall be made available to eligible APUs w.e.f. date of publication of Notification No. 78/2020-Customs(N.T.) dated 19.08.2020. 2. The facility of deferred payment of Customs import duty shall be governed by the Deferred Payment of Import Duty Rules, 2016, as amended. It is expected that the extension of this facility to the Authorised Public Undertakings shall expedite the Customs clearance of their imported goods at the Ports/Airports/ICDs. 3. The facility of deferred payment of Customs import duty shall be available to Public Undertakings of Central and/or State Government which satisfy the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the said period is more than ten percent, a review would be taken of the nature of cases and decision would be taken on issue or continuance of AEO status by AEO Programme Manager. Explanation: For para 3(v)(a), 3(v)(b) and 3(v)(c) above, the cases where the show cause notices have been dropped or decided in favour of the applicant by the adjudicating or appellate authorities will not be considered. 4. The eligible Public Undertaking desiring to avail the facility of deferred payment of Customs import duty shall apply to the Principal Commissioner/Commissioner, Directorate of International Customs (DIC), CBIC in the form as per Annexure-I. After careful scrutiny of the application and satisfying himself that the applicant satisfi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deferred payment of Customs import duty is availed only by the eligible importer, an option has been provided in ICEGATE login for the nodal person on behalf of the APU, to acknowledge such intent and authenticate it using One Time Password (OTP) sent to his registered e-mail address/ contact number. The nodal person would be able to authenticate multiple Bills of Entry at once. Only on such authentication, the Customs clearance would be provided for the subject consignment under the Deferred Payment of Import Duty Rules, 2016. 7. The due dates for making the deferred payment of Customs import duty are specified in rule 5 of the said Deferred Payment of Import Duty Rules, 2016, which is reproduced for reference as follows : (a) For go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this port. Accordingly, para 3 of Circular No.52/2016-Customs, dated 15.11.2016 stands deleted. 11. All trade associations/members of Customs Brokers Association are requested to take note and publicize the contents of this Public Notice among their members/constituents. 12. For the departmental officers, this may be treated as Standing Order. 13. Difficulties, if any, may be brought to the notice of Additional Commissioner of Customs (Technical), ACC Import, New Customs House, New Delhi through e-mail on email ID: [email protected]. This issues with the approval of the Principal Commissioner of Customs, ACC (Import). Encls: Annexure-I (Bhagwat Sharma) Joint Commissioner of Customs (Technical) ACC ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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