CBEC Clarification on Deferred Payment of
Customs Duty
[CBEC
Circular No. 52 dated 15th November 2016]
Sub: Deferred payment of Customs duty.
Kind attention
is invited to Customs Notification No.
134/2016-Customs (N.T) & 135/2016-Customs (N.T.) dated 2"
November, 2016 permitting
Importers certified under Authorized Economic Operator Programme as AEO
(Tier-Two) and AEO (Tier-Three) to make deferred payment of duty of Customs.
2. Every importer certified as AEO-T2/AEO-T3
shall obtain ICEGATE Login which is essential to avail benefits envisaged in
the AEO Programme. Further, in order to avail the facility of deferred payment,
every AEO-T2/AEO-T3 is advised to nominate a nodal person borne on their
establishment who would be responsible for authenticating all the customs
related transactions on behalf of the AEO. Since the option of deferred payment
has been extended only to AEO (Tier-Two) and AEO (Tier-Three), it is important
for the AEO to exercise due caution in nominating the AEO nodal person to
prevent misuse of facility of deferred payment. The contact details of AEO
nodal person shall also be provided in ICEGATE login to ensure that the information
reaches in time at their registered mail for authentication.
3. As per rule 4 of the Deferred Payment of
Import Duty Rules, an eligible importer who intends to avail the benefit of
deferred payment shall intimate to the Principal Commissioner of Customs or the
Commissioner of Customs, as the case may be, having jurisdiction over the port
of clearance, his intention to avail the said benefit. An intimation addressed
to the AEO Programme Manager with a copy to the Principal Commissioner(s) of
Customs or the Commissioner(s) of Customs, as the case may be, having
jurisdiction over the port(s) of clearance shall be considered as an intimation
by an eligible importer of his intention to avail the said benefit.
4. The eligible importer who intends to make
deferred payment shall indicate the same using flag "D" in the
Payment Method column of Bill of Entry filed. In order to ensure that the
facility of deferred payment is availed only by the eligible importer, option
has been provided in ICEGATE Login for AEO Nodal person to acknowledge such
intent and authenticate using One Time Password (OTP) sent to his registered
e-mail address. The Nodal person would be able to authenticate multiple Bills
of Entry at once. Only on such authentication by the eligible AEO importer,
customs clearance would be provided for the consignment under deferred payment
of duty Rules.
5. The due dates for deferred payment of import
duty by eligible importers are specified in rule 6 of the said Rules. The
eligible importer also has an option to select the challans
belonging to the deferred period and pay at anytime,
even before the due date at their convenience.
6. Reports regarding availing of deferred payment
at each port are made available in ICES. The Principal Commissioners/
Commissioners of Customs may monitor the same for their jurisdiction.
F. No. 450/81/2016-Cus IV