The Central Board of Indirect Taxes and Customs (CBIC), on February 01, 2026, issued the Deferred Payment of Import Duty (Amendment) Rules, 2026, to further amend the Deferred Payment of Import Duty Rules, 2016.
The following has been stated namely: -
• They shall come into force on March 01, 2026.
• 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 1 day to the last day of any month other than March, the duty shall be paid by the 1 day of the following month
• In rule 4, for clauses (a) to (c), the following clauses shall be substituted, namely:- "(b) for goods corresponding to Bill of Entry returned for payment from 1 day to 31 day of March, the duty shall be paid by 31" March.".
[Notification no. 13/2026- Customs]
