Deferred Payment of Import Duty Amendment Rules 2026
e-Gazette statutory gazette instrument 13/2026-Customs (N.T.) · 01 Feb 2026
Official record
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The Central Government amends the Deferred Payment of Import Duty Rules, 2016. The amendment changes the payment schedule for import duty. For goods with a Bill of Entry returned for payment between the first and last day of any month except March, the importer pays the duty by the first day of the following month. For goods with a Bill of Entry returned for payment between the first and thirty-first day of March, the importer pays the duty by 31 March. These rules apply to importers who use the deferred payment facility. The changes take effect on 1 March 2026.
What you must do
- Pay import duty by the first day of the following month for Bills of Entry returned for payment in any month except March.
- Pay import duty by 31 March for Bills of Entry returned for payment in March.
Key dates
- Effective from
Document text
672 GI/2026 (1)
रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण् ड (i) PART II—Section 3—Sub-section (i) प्राजधकार से प्रकाजित PUBLISHED BY AUTHORITY जित्त मंत्रालय (रािस्ट्ि जिभाग) (केन्द्रीय प्रत्यक्ष कर और सीमािुल्क बोडड) अजधसूचना नई दिल्ली, 1 फरिरी, 2026 सं.13 /2026-सीमािुल्क (एन.टी.) सा.का.जन. 81(अ).— केन्द् रीय सरकार, सीमािुल् क अजधजनयम, 1962 (1962 का 52) की धारा 47 की उपधारा (1) और धारा 156 के परंतुक द्वारा प्रित् त िज तयों का प्रयोग करते हुए, आयात िुल्क का आस्ट्थजगत भुगतान जनयमािली, 2016 का और संिोधन करने के जलए जनम्नजलजखत जनयम बनाती है, अथाडत्:-
- संजक्षप्त नाम और प्रारंभ – (1) इन जनयमों का संजक्षप्त नाम आयात िुल्क का आस्ट्थजगत भुगतान (संिोधन ) जनयम, 2026 है । (2) ये 1 माचड, 2026 को प्रिृत्त होंगे ।
- आयात िुल्क का आस्ट्थजगत भुगतान जनयमािली, 2016 के जनयम 4 के खंड (क) से खंड (ग) के स्ट्थान पर जनम्नजलजखत खंड रखे िाएंगे, अथाडत्:- “(क) माचड से जभन्न दकसी मास के पहले दिन से लेकर अंजतम दिन तक भुगतान के जलए िापस दकए गए प्रिेि पत्र के तत्स्ट्थानी माल के जलए िुल्क अनुगामी मास के पहले दिन तक संित्त दकया िाएगा; सं. 80] नई दिल्ली, रजििार, फरिरी 1, 2026/माघ 12, 1947 No. 80] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 सी.जी.-डी.एल.-अ.-01022026-269748 CG-DL-E-01022026-269748
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ख) माचड के पहले दिन से 31िें दिन तक भुगतान के जलए िापस दकए गए प्रिेि पत्र के जलए िुल्क 31 माचड तक संित्त दकया िाएगा।”। [फा. स. 450/04/2026-सीमा. IV] अनुररमा िमाड, जनिेिक (सीमािुल्क) रटप्पण:- मूल अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i), तारीख 2 निंबर, 2016 में, संखयांक सा.का.जन. 1037 (अ), तारीख 2 निंबर, 2016 द्वारा प्रकाजित की गई थी और संखयांक सा.का.जन. 585 (अ), तारीख 3 अगस्ट्त, 2023 द्वारा अजतम बार संिोजधत की गई थी ।
MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 1st February, 2026 No. 13/2026-Customs (N.T.) G.S.R. 81(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: —
- 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.
- 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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH YADAVA Digitally signed by GORAKHA NATH YADAVA Date: 2026.02.01 16:25:08 +05'30'
Source details
- Source
- Gazette of India (e-Gazette)
- Type
- statutory gazette instrument
- Published by source
- 01 Feb 2026
- Document number
- 13/2026-Customs (N.T.)
- Issuing division
- Central Board of Indirect Taxes and Customs
- Effective date
- 01 Mar 2026
- Coverage area
- gazette