Seeks to add a new class of eligible importers as ‘Eligible Manufacturer Importers’ under Section 47 of the Customs Act, 1962 for duty deferral facility.

Last updated: 01 February 2026

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This notification introduces a new category of importers called 'Eligible Manufacturer Importers' under Section 47 of the Customs Act, 1962. This amendment allows these specific importers to defer their import duty payments. The facility for deferred payment is available until 31st March 2028.

GOVERNMENT OF INDIAMINISTRY OF FINANCE(DEPARTMENT OF REVENUE)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification[No. 12/2026-Customs (N.T.)] New Delhi, the 1st February, 2026 G.S.R. (E). In exercise of the powers conferred by the proviso to sub-section (1) of section 47 of the Customs Act,

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FAQ :

The notification aims to add a new class of eligible importers, known as 'Eligible Manufacturer Importers', to allow them to defer import duty payments.

The new class of importers is called 'Eligible Manufacturer Importer'.

This change is made under Section 47 of the Customs Act, 1962.

Eligible Manufacturer Importers can defer their import duty payments until the 31st March 2028.

An 'Eligible Manufacturer Importer' means a Manufacturer Importer.

This notification comes into force on the date of its publication in the Official Gazette.