Amendment to Deferred Payment of Import Duty Rules

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION(i)] GOVERNMENT OF INDIA MlNISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification (No. 13/2026-Customs (N.T.)] New Delhi, the I st February, 2026

G.S.R .... (E). - In exercise of the powers conferred by the proviso to sub-section (1) of section 4 7 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 I st day to 31 st day of March, the duty shall be paid by 31 st 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.