The Central Board of Indirect Taxes and Customs (CBIC) on February 01, 2026, issued the notification regarding the amendment to notification no. 135/2016-Customs (N.T.) dated November 02, 2016, which states “Deferred Payment of Import Duty Rules, 2016”.
The following has been stated namely: -
• After serial number (ii), the following serial number shall be inserted, namely:
"(iii) Eligible Manufacturer Importer:
Provided that the class of Eligible Manufacturer Importer shall be permitted to make deferred payment of import duty up to the 31st March, 2028."
• In the Explanation, after clause (ii), the following clause shall be inserted, namely: -
"(iii) Eligible Manufacturer Importer means Manufacturer Importer,"
This notification shall come into force on February 01, 2026.
[Notification No. 12/2026-Customs (N.T.)]
