Ministry of Finance Department of Revenue Customs Wing CBIC

Deferred Payment of Import Duty Amendment Rules 2026

Issue Date: 01 February 2026 Published: 01 February 2026

Gazette ID: CG-DL-E-01022026-269748 Download PDF

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Core Purpose

This notification introduces the Deferred Payment of Import Duty (Amendment) Rules, 2026, to revise the payment timelines for import duty under the Deferred Payment of Import Duty Rules, 2016.

Detailed Summary

The Ministry of Finance, Department of Revenue, through the Central Board of Indirect Taxes and Customs, issued Notification No. 13/2026-Customs (N.T.), G.S.R. 81(E), on February 1, 2026. This notification, made under the powers conferred by the proviso to sub-section (1) of section 47 and section 156 of the Customs Act, 1962 (52 of 1962), introduces the Deferred Payment of Import Duty (Amendment) Rules, 2026. These amendment rules will come into force on March 1, 2026, and substitute clauses (a) to (c) in rule 4 of the principal Deferred Payment of Import Duty Rules, 2016. The revised payment schedule dictates that for goods corresponding to a Bill 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 a Bill of Entry returned for payment from the 1st day to the 31st day of March, the duty must be paid by March 31st. The principal rules were initially published vide G.S.R. 1037(E) dated November 2, 2016, and were last amended by G.S.R. 585(E) dated August 3, 2023. The notification is signed by Anurima Sharma, Director (Customs).

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01022026-269748 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 80] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 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.

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