The Central Government has extended the facility of deferred payment of import duty for a specified class of importers till 31 March 2028.
The extension has been notified through Notification No. 12/2026-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, under the Customs Act, 1962.
Amendment to Deferred Payment Scheme
The notification amends the earlier Notification No. 135/2016-Customs (N.T.) dated 2 November 2016, which governs the deferred payment of import duty under Section 47 of the Customs Act. A new category of importers—“Eligible Manufacturer Importers”—has now been expressly included within the framework of the deferred duty payment scheme.
Under the amendment, a new serial number has been inserted in the notification permitting this class of importers to defer payment of customs duty on eligible imports up to 31 March 2028.
Who Qualifies as an Eligible Manufacturer Importer?
The notification clarifies the scope of the newly introduced category by inserting an explanation defining Eligible Manufacturer Importer. As per the amendment, the term refers to a Manufacturer Importer, thereby formally recognising manufacturing entities that import goods for use in production as eligible beneficiaries of the deferred duty facility.
This clarification is expected to remove interpretational ambiguity and ensure smoother implementation of the scheme by customs authorities across ports.
Effective Date
The notification has come into force with effect from 1 February 2026, the date of its publication in the Official Gazette. This ensures immediate applicability of the benefit to eligible manufacturer importers.
Notification Details
Notification No. 12/2026-Customs (N.T.)
Date: 01/02/2026
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