Seeks to amend the Deferred Payment of Import Duty Regulations, 2016 to extend duty deferral facilities for trusted entities from 15 to 30 days.

Last updated: 01 February 2026

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The government has amended the Deferred Payment of Import Duty Rules, 2016, to extend the duty deferral period for trusted entities. This change, effective from 1st March 2026, allows trusted entities to defer payments for up to 30 days. Specifically, for goods entered between the 1st and the last day of any month (excluding March), duty payment will be due by the 1st of the following month. For goods entered in March, duty must be paid by 31st March.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification
[No. 13/2026-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 and section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Deferred Payment of Import Duty Rules, 2016, namely: —

1. Short title and commencement: - (1) These rules may be called the Deferred Payment of Import Duty (Amendment) Rules, 2026.
(2) They shall come into force on the 1st day of March, 2026.

2. In the Deferred Payment of Import Duty Rules, 2016, in rule 4, for clauses (a) to (c),the following clauses shall be substituted, namely:—
“(a) for goods corresponding to Bill of Entry returned for payment from 1st day to the last
day of any month other than March, the duty shall be paid by the 1st day of the following
month;
(b) for goods corresponding to Bill of Entry returned for payment from 1st day to 31st day
of March, the duty shall be paid by 31st March.”.

[F. No 450/04/2026- Cus IV]
(Anurima Sharma)
Director (Customs)

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II,Section 3, Sub-section (i), dated the 2nd November, 2016 vide number G.S.R. 1037 (E ), dated the 2nd November, 2016 and was last amended vide number G.S.R. 585 (E), dated the 3rd August, 2023

FAQ :

The rules have been amended to extend the duty deferral period for trusted entities from 15 days to 30 days.

These amended rules will come into force on the 1st day of March, 2026.

For goods corresponding to a Bill of Entry returned for payment from the 1st to the last day of any month (other than March), the duty shall be paid by the 1st day of the following month.

For goods corresponding to a Bill of Entry returned for payment from the 1st to the 31st day of March, the duty shall be paid by 31st March.

Trusted entities are the ones who benefit from the extended duty deferral facilities.