**Executive Summary**
This document is a notification from the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, amending the Deferred Payment of Import Duty Rules, 2016. The amendment concerns the payment deadlines for import duties. The rules come into force on March 1, 2026.
**Key Points / Main Content**
* **Short Title and Commencement:**
* These rules are called the Deferred Payment of Import Duty (Amendment) Rules, 2026.
* They come into force on March 1, 2026.
* **Amendment to Deferred Payment of Import Duty Rules, 2016 (Rule 4):**
* For goods corresponding to Bills of Entry returned for payment from the 1st day to the last day of any month other than March, the duty must be paid by the 1st day of the following month.
* For goods corresponding to Bills of Entry returned for payment from the 1st day to the 31st day of March, the duty must be paid by March 31st.
**Impact Analysis**
**Importers**
* **Impact:** The payment deadlines for import duties are revised, specifically concerning Bills of Entry returned for payment during March and other months.
* **Action Required:** Importers must adhere to the revised payment deadlines to avoid penalties. For months other than March, duties must be paid by the 1st of the following month. For March, all duties must be paid by March 31st.
Key Entities Referenced
Customs Act, 1962: The principal legislation governing customs duties and procedures in India.
Deferred Payment of Import Duty Rules, 2016: The original rules governing the deferred payment of import duty, which this notification amends.
Ministry of Finance (Department of Revenue): The ministry responsible for overseeing revenue collection and taxation, including customs.
Central Board of Indirect Taxes and Customs (CBIC): The board responsible for the formulation of policy concerning levy and collection of customs.
Deferred Payment of Import Duty (Amendment) Rules, 2026: The rules amending the 2016 rules, specifying revised payment timelines for import duties.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01022026-269748
CG-DxLx-xEG-I0D1H0x2x2x0 26-269748
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 80] नई दिल्ली, रजििार, फरिरी 1, 2026/माघ 12, 1947 26/पौष 17, 1947
No. 80] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर और सीमािुल्क बोड)ड
अजधसचू ना
नई दिल्ली, 1 फरिरी, 2026
स.ं 13 /2026-सीमािल्ु क (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 िजत यों का प्रयोग करते हुए, आयात िल्ु क का आस्ट्थजगत भुगतान जनयमािली,
2016 का और संिोधन करने के जलए जनम्नजलजखत जनयम बनाती ह,ै अथाडत:् -
1. संजक्षप्त नाम और प्रारंभ – (1) इन जनयमों का संजक्षप्त नाम आयात िल्ु क का आस्ट्थजगत भुगतान (संिोधन ) जनयम,
2026 ह ै।
(2) य े1 माच,ड 2026 को प्रिृत्त होंगे ।
2. आयात िल्ु क का आस्ट्थजगत भुगतान जनयमािली, 2016 के जनयम 4 के खडं (क) स ेखंड (ग) के स्ट्थान पर जनम्नजलजखत
खंड रख े िाएंग,े अथाडत:् -
“(क) माच ड स े जभन्न दकसी मास के पहल े दिन स े लेकर अंजतम दिन तक भगु तान के जलए िापस दकए गए प्रिेि पत्र के
तत्स्ट्थानी माल के जलए िुल्क अनुगामी मास के पहल े दिन तक संित्त दकया िाएगा;
672 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ख) माच ड के पहल े दिन से 31ि ें दिन तक भुगतान के जलए िापस दकए गए प्रिेि पत्र के जलए िुल्क 31 माच ड 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, उपखडं (i), तारीख 2 निंबर, 2016 म,ें 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: —
1. 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.
2. 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.