Executive Summary:
This document contains two notifications regarding deferred payment of import duty under the Customs Act of 1962. The first notification establishes the "Deferred Payment of Import Duty Rules, 2016," which define the rules and conditions for eligible importers to defer duty payments. The second notification specifies that importers certified under the Authorized Economic Operator (AEO) program as Tier Two and Tier Three are permitted to make deferred payments of import duty, effective November 16, 2016.
Key Points / Main Content:
Deferred Payment of Import Duty Rules, 2016:
* **Short Title and Commencement:** The rules are called the "Deferred Payment of Import Duty Rules, 2016" and came into force on November 16, 2016.
* **Definitions:**
* "Act" refers to the Customs Act, 1962.
* "Due date" refers to the date specified in Rule 5.
* "Eligible importer" means any class of importers notified under proviso to subsection 1 of section 47 of the Act.
* **Application:** These rules apply to eligible importers notified under subsection 1 of section 47 of the Act.
* **Information about Intent:** Eligible importers intending to avail the benefit must inform the Principal Commissioner of Customs or the Commissioner of Customs.
* **Payment of Duty:** Duty payment dates are specified based on the Bill of Entry return date:
* For Bills of Entry returned from the 1st to the 15th of a month, duty is due by the 17th of that month.
* For Bills of Entry returned from the 16th to the last day of any month (excluding March), duty is due by the 2nd of the following month.
* For Bills of Entry returned from the 16th to the 29th of March, duty is due by March 31st.
* For Bills of Entry returned from the 30th to the 31st of March, duty is due by April 2nd.
* **Manner of Payment:** Duty must be paid electronically, but the Assistant Commissioner or Deputy Commissioner of Customs may allow other payment methods in writing.
* **Deferred Payment Restrictions:** Importers failing to pay duty in full by the due date more than once in three consecutive months will not be permitted to make deferred payments until the duty and interest are paid in full.
* **Exemption:** These rules do not apply to goods that have not been assessed or declared by the importer.
Authorized Economic Operator (AEO) Notification:
* **Eligible Importers:** Importers certified under the Authorized Economic Operator (AEO) program as AEO Tier Two and AEO Tier Three are permitted to make deferred payment of import duty.
* **AEO Definition:** AEO refers to Authorized Economic Operator certified by the Directorate General of Performance Management under the Central Board of Excise and Customs.
Impact Analysis:
Eligible Importers (AEO Tier Two and Tier Three):
* *Impact:* Benefit from deferred payment of import duties, improving cash flow. Must adhere to payment deadlines to avoid losing the deferred payment privilege.
* *Action Required:* Intimate the Principal Commissioner of Customs or the Commissioner of Customs of their intention to avail the benefit, ensure timely electronic payments, and maintain compliance to avoid losing deferred payment privileges.
Principal Commissioner of Customs / Commissioner of Customs:
* *Impact:* Responsible for administering and monitoring the deferred payment process.
* *Action Required:* Review and approve applications from eligible importers, ensure compliance with the rules, and monitor payment performance.
Central Board of Excise and Customs:
* *Impact:* Oversees the implementation and effectiveness of the deferred payment scheme.
* *Action Required:* Ensure consistent application of the rules across different customs jurisdictions and provide guidance to customs officials and importers.
Key Entities Referenced
Customs Act, 1962: A law governing customs duties and related matters in India. The notification refers to sections 47 and 156 of this Act.
Deferred Payment of Import Duty Rules, 2016: The set of rules established by this notification, outlining the conditions and procedures for eligible importers to defer payment of import duties.
Central Board of Excise and Customs: A government agency responsible for the administration of excise and customs duties. Now known as Central Board of Indirect Taxes and Customs (CBIC).
Ministry of Finance: The ministry responsible for financial matters of the Government of India; the Department of Revenue is under this ministry.
New Delhi: The capital city of India, where the notification was issued.
Authorized Economic Operator programme: A program administered by the Directorate General of Performance Management under the Central Board of Excise and Customs that certifies importers as AEO TierTwo and AEO TierThree.
Directorate General of Performance Management: An organization under the Central Board of Excise and Customs.
Shaifali G. Singh: The Under Secretary who signed the notification.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
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No. 770] NEW DELHI, WEDNESDAY, NOVEMBER 2, 2016/KARTIKA 11, 1938
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
(क(cid:7286)(cid:7076)ीय उ(cid:7004)प ाद श(cid:7016)ु क एव ंसीमाश(cid:7016)ु क बोड(cid:6981))
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 2 नव(cid:7013) बर, 2016
स.ं 134 /2016-सीमाश(cid:7016)ु क (ग.ैटै.)
सा.का.िन. 1037(अ).—सीमा श(cid:7016)ु क अिधिनयम, 1962 (1962 का 52), क(cid:7409) धारा 47 क(cid:7409) उपधारा (1) के परंतुक
और धारा 156 के तहत (cid:7079)द(cid:7004) त शि(cid:6989) तय(cid:7298) का (cid:7079)योग करते (cid:7263)ए क(cid:7286)(cid:7076) सरकार एत(cid:7375)ारा िन(cid:7013) निलिखत िनयम बनाती ह,ै यथा-
1.(cid:32) संि(cid:6979)(cid:7009)त शीषक(cid:6981) और (cid:7079)ारंभ –(1) इन िनयम(cid:7298) को आयात श(cid:7016)ु क का आ(cid:7021) थिगत भगु तान िनयमावली, 2016 कहा
जाएगा ।
(2) य े(cid:7408)दनांक 16 नव(cid:7013) बर, 2016 से लागू होगी ।
2. प(cid:7407)रभाषाए ं– (1) जब तक (cid:7408)क संदभ(cid:6981) से अ(cid:7008) यथा अपेि(cid:6979)त न हो,-
(क) ‘‘अिधिनयम’’ से अिभ(cid:7079)ाय सीमाशु(cid:7016) क अिधिनयम, 1962 (1962 का 52) से ह;ै
(ख) ‘‘देय तारीख’’ से अिभ(cid:7079)ाय उ(cid:6989) त िनयमावली के िनयम 5 म (cid:7286)िविन(cid:7416)द(cid:7020) ट तारीख से ह;ै
(ग) ‘‘पा(cid:7074) आयातकता’(cid:6981)’ से अिभ(cid:7079)ाय इस अिधिनयम क(cid:7409) धारा 47 क(cid:7409) उपधारा (1) के परंतुक के अंतग(cid:6981)त
अिधसूिचत आयातक(cid:7298) क(cid:7409) (cid:7408)कसी (cid:7088)ेणी से ह।ै
(2) श(cid:7011)द और अिभ(cid:7018) यि(cid:6989) तय(cid:7298), िजनका यहां (cid:7079)योग (cid:7263)आ ह ै ले(cid:7408)कन यहां प(cid:7407)रभािषत नह(cid:7277) क(cid:7409) गई ह,ै का (cid:7059)मश:
अिभ(cid:7079)ाय वही होगा जो (cid:7408)क उनके िलए इस अिधिनयम म(cid:7286) (cid:7408)दया गया ह।ै
3. (cid:7079)यो(cid:6996)य ता – ये िनयम उन पा(cid:7074) आयातकता(cid:7312)(cid:6981) पर लागू ह(cid:7298)गे जो (cid:7408)क इस अिधिनयम क(cid:7409) धारा 47 क(cid:7409) उपधारा (1) के
परंतुक के अतं गत(cid:6981) अिधसूिचत (cid:7408)कए गए ह(cid:7298)।
5100 GI/2016 (1)
(cid:32)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
4. इस अिधसचू ना का लाभ (cid:7079)ा(cid:7009)त करन ेक(cid:7409) इ(cid:6994)छ ा स ेसबं िं धत सचू ना –
(1) ऐसा कोई भी पा(cid:7074) आयातकता(cid:6981) जो (cid:7408)क इस अिधिनयम क(cid:7409) धारा 47 क(cid:7409) उपधारा (1) के अतं गत(cid:6981) इस लाभ को (cid:7079)ा(cid:7009) त
करना चाहता ह ै वह ऐसे (cid:7079)धान आयु(cid:6989) त, सीमाशु(cid:7016) क या आयु(cid:6989) त, सीमाशु(cid:7016) क, जैसी भी ि(cid:7021)थ ित हो, िजनके (cid:6979)े(cid:7074)ािधकार म(cid:7286)
(cid:6989) लीयर(cid:7286)स वाला प(cid:7004) तन आता हो, को उ(cid:6989) त लाभ (cid:7079)ा(cid:7009) त करने के अपन ेआशय के बारे म(cid:7286) सूिचत करेगा।
(2) (cid:7079)धान आयु(cid:6989) त, सीमाशु(cid:7016) क या आयु(cid:6989) त, सीमाशु(cid:7016) क, जसै ी भी ि(cid:7021) थित हो इन िनयम(cid:7298) के अंतग(cid:6981)त श(cid:7016)ु क का भुगतान करने
के (cid:7079)ित आयातकता(cid:6981) क(cid:7409) पा(cid:7074)ता के बारे म(cid:7286) संतु(cid:7020) ट होने के प(cid:7019) चात ऐसे पा(cid:7074) आयातकता(cid:6981) को िनयम 5 म(cid:7286) िविन(cid:7416)द(cid:7020) ट देय तारीख
तक श(cid:7016)ु क का भगु तान करन े क(cid:7409) अनुमित द े सकता ह।ै
5. श(cid:7016)ु क का भगु तान – पा(cid:7074) आयातकता(cid:6981) इस अिधिनयम क(cid:7409) धारा 47 क(cid:7409) उपधारा (2) म(cid:7286) यथा उि(cid:7016) लिखत अविध (अवकाश के
(cid:7408)दन(cid:7298) को छोड़कर) समेत एति(cid:7019)म न प(cid:7019) चात िविन(cid:7416)द(cid:7020) ट तारीख तक श(cid:7016)ु क का भगु तान करेगा यथा-
(क) (cid:7408)कसी महीने के (cid:7079)थम (cid:7408)दन से लके र 15व(cid:7286) (cid:7408)दन तक भगु तान से संबंिधत आगमप(cid:7074) से संबंिधत व(cid:7021) तु(cid:7312) के िलए श(cid:7016)ु क
का भुगतान उस महीने के 17व(cid:7286) (cid:7408)दन तक कर दने ा होगा।
(ख) माच(cid:6981) के बाद (cid:7408)कसी महीने के 16व(cid:7286) (cid:7408)दन स े लेकर अंितम (cid:7408)दन तक के भगु तान से संबंिधत आगमप(cid:7074) से संबंिधत
व(cid:7021) तु(cid:7312) के मामल े म(cid:7286) शु(cid:7016) क का भुगतान आन ेवाल ेमहीने के दसू रे (cid:7408)दन तक कर दने ा होगा।
(ग) माच(cid:6981) महीन े के 16व (cid:7286) (cid:7408)दन स े 29व(cid:7286) (cid:7408)दन तक के आगमप(cid:7074) से संबंिधत व(cid:7021) त(cid:7312)ु के मामल े म (cid:7286) शु(cid:7016) क का भगु तान 31
माच(cid:6981) तक कर देना होगा।
(घ) 30 माच(cid:6981) स े 31 माच(cid:6981) तक के आगमप(cid:7074) से संबंिधत व(cid:7021) त(cid:7312)ु के मामल े म(cid:7286) शु(cid:7016) क का भगु तान 2 अ(cid:7079)लै तक कर देना
होगा।
6. भगु तान का तरीका – पा(cid:7074) आयातकता(cid:6981) श(cid:7016)ु क का भगु तान इले(cid:6989) (cid:7069)ािनक तरीके से करेगा:
हाला(cid:7408)क सहायक आयु(cid:6989) त या उप आयु(cid:6989) त, सीमाशु(cid:7016) क, जैसी भी ि(cid:7021) थित हो िलिखत (cid:7272)प म (cid:7286) कारण को बतात े (cid:7263)ए
इले(cid:6989) (cid:7069)ािनक भगु तान स े िभ(cid:7008) न अ(cid:7008) य (cid:7408)कसी (cid:7079)कार से श(cid:7016)ु क का भुगतान करन ेक(cid:7409) अनुमित द ेसकता ह।ै
7. कितपय मामल(cid:7298) म (cid:7286) आ(cid:7021)थ िगत भगु तान का लाग ू न होना – कोई पा(cid:7074) आयातकता(cid:6981) तीन लगातार महीन(cid:7298) क(cid:7409) अविध म(cid:7286) एक से
अिधक बार देय तारीख तक पूण(cid:6981) श(cid:7016)ु क का भगु तान नह(cid:7277) कर पाता ह ै तो उसे आ(cid:7021)थ िगत भुगतान करने क(cid:7409) अनुमित नह(cid:7277)
िमलेगी।
हाला(cid:7408)क आ(cid:7021) थिगत भुगतान क(cid:7409) सुिवधा तब तक बहाल नह(cid:7277) क(cid:7409) जा सकती जब तक (cid:7408)क ऐसा पा(cid:7074) आयातकता(cid:6981) (cid:7011) याज
समेत पूण (cid:6981)श(cid:7016)ु क का भगु तान नह(cid:7277) कर दते ा ह।ै
8. कितपय व(cid:7021)त (cid:7312)ु स े सबं िं धत छूट- इस िनयमावली म (cid:7286) िनिहत कोई भी बात उन व(cid:7021)त ु(cid:7312) पर नह(cid:7277) लाग ू होगी जो (cid:7408)क इस
अिधिनयम म (cid:7286)दी गई (cid:7079)िवि(cid:7020) ट म(cid:7286) आंकिलत न क(cid:7409) गई हो अथवा आयातकता(cid:6981) (cid:7367)ारा घोिषत नह(cid:7277) क(cid:7409) गई हो।
[फा. सं. 450/81/2016-सीमाशु(cid:7016) क-IV]
शैफाली जी. (cid:7410)सह, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 2nd November, 2016
No. 134/2016-Customs (N.T.)
G.S.R. 1037(E).—In exercise of the powers conferred by the proviso to sub-section (1) of sections 47
and section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following
rules, namely :-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
1. Short title and commencement. — (1) These rules may be called the Deferred Payment of Import Duty
Rules, 2016.
(2) They shall come into force on the 16th day of November, 2016.
2. Definitions. -(1) In these rules, unless the context otherwise requires,-
(a)(cid:32) “Act” means the Customs Act, 1962 (52 of 1962);
(b)(cid:32) “due date” means the date specified in rule 5 of these rules;
(c)(cid:32) “eligible importer” means any class of importers notified under proviso to sub section (1)
of section 47 of the Act.
(2)(cid:32) Words and expressions used and not defined herein but defined in the Act, shall have the
meanings respectively assigned to them in the Act.
3. Application.— These rules shall apply to eligible importer who have been notified under the proviso to
sub-section (1) of section 47 of the Act.
4. Information about intent to avail benefit of notification.- (1) An eligible importer who intends to avail
the benefit under sub-section (1) of section 47 of the Act 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.
(2) The Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, shall, upon
being satisfied with the eligibility of the importer to pay the duty under these rules, allow the eligible importer
to pay the duty by due dates specified in rule 5.
5. Payment of duty.— The eligible importer shall pay the duty by the dates specified hereunder inclusive of
the period (excluding holidays) as mentioned in sub-section (2) of section 47 of the Act, namely:-
(a)(cid:32) for goods corresponding to Bill of Entry returned for payment from 1st day to 15th day of any month,
the duty shall be paid by the 17th day of that month;
(b)(cid:32) for goods corresponding to Bill of Entry returned for payment from 16th day till the last day of any
month other than March the duty shall be paid by the 2nd day of the following month;
(c)(cid:32) for goods corresponding to Bill of Entry returned for payment from 16th day till the 29th day of
March, the duty shall be paid by the 31st March;
(d)(cid:32) for goods corresponding to Bill of Entry returned for payment from 30th day of March to 31st day of
March, the duty shall be paid by the 2nd April.
6. Manner of payment.- The eligible importer shall pay the duty electronically:
Provided that the Assistant Commissioner or the Deputy Commissioner of Customs, as the case may
be, for reasons to be recorded in writing, may allow payment of duty by any mode other than electronic
payment.
7. Deferred payment not to apply in certain cases.- An eligible importer who fails to pay duty in full by
due date more than once in a period of three consecutive months shall not be permitted to make deferred
payment.
Provided that the facility of deferred payment shall not be restored unless the eligible importer has
paid the duty in full along with the interest.
8. Exemption in respect of certain goods.- Nothing contained in these rules shall apply to the goods which
have not been assessed or not declared by the importer in the entry made under the Act.
[F. No. 450/81/2016-Cus.IV]
SHAIFALI G. SINGH, Under Secy.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 2 नव(cid:7013) बर, 2016
स.ं 135 /2016-सीमा श(cid:7016)ु क (ग.ैटै.)
सा.का.िन. 1038(अ).—सीमा श(cid:7016)ु क अिधिनयम, 1962 (1962 का 52), क(cid:7409) धारा 47 क(cid:7409) उपधारा (1) के परंतुक
के तहत (cid:7079)द(cid:7004) त शि(cid:6989) तय(cid:7298) का (cid:7079)योग करत े (cid:7263)ए क(cid:7286)(cid:7076) सरकार िन(cid:7013) निलिखत (cid:7088)णे ी के आयातकता(cid:7312)(cid:6981) को आयात श(cid:7016)ु क के आ(cid:7021)थ िगत
भुगतान क(cid:7409) अनुमित देती ह:ै
(i)(cid:32) (cid:7079)ािधकृत आ(cid:7414)थक (cid:7079)चालक काय(cid:7059)(cid:6981) म के अतं गत(cid:6981) एईओ (टीयर-II) और एईओ (टीयर- III) के (cid:7272)प म (cid:7286) अिभ(cid:7079)मािणत
आयातकता(cid:6981) ।
(cid:7021)प (cid:7020)ट ीकरण : इस अिधसूचना के (cid:7079)योजन के िलए एईओ से अिभ(cid:7079)ाय क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद श(cid:7016)ु क एवं सीमाशु(cid:7016) क बोड (cid:6981) के अंतग(cid:6981)त आन े
वाले िन(cid:7020) पादन (cid:7079)बंधन महािनदशे ालय (cid:7367)ारा अिभ(cid:7079)मािणत (cid:7079)ािधकृत आ(cid:7414)थक (cid:7079)चालक(cid:7298) से ह।ै
[फा. सं. 450/81/2016-सीमा शु(cid:7016) क-IV]
शैफाली जी. (cid:7410)सह, अवर सिचव
NOTIFICATION
New Delhi, the 2nd November, 2016
No. 135/2016-Customs (N.T.)
G.S.R. 1038(E).—In exercise of the powers conferred by proviso to sub-section (1) of section 47 of
the Customs Act, 1962 (52 of 1962), the Central Government permits the following class of importers to make
deferred payment of import duty:
(i) Importers certified under Authorized Economic Operator programme as AEO (Tier-Two) and
AEO (Tier-Three)
Explanation.- For the purpose of this notification, AEO means Authorized Economic Operator certified by
the Directorate General of Performance Management under the Central Board of Excise and Customs.
[F. No. 450/81/2016-Cus.IV]
SHAIFALI G. SINGH, Under Secy.
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.