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2020 ] DEPARTMENTAL CLARIFICATIONS T77

Commissioner/Commissioner, Directorate of International Customs (DIC), CBIC
in the form as per Annexure-I. After careful scrutiny of the application and
satisfying himself that the applicant satisfies the eligibility conditions, the
Principal Commissioner/Commissioner, DIC, CBIC shall approve the applicant
as an ‘Authorized Public Undertaking’ eligible for availing the benefit of
deferred payment of Customs import duty. The facility shall in the first instance
be available for a period of 2 years, extendable for a further period not exceeding
2 years at a time. Further, at the time of granting approval, the Principal
Commissioner/Commissioner, DIC, CBIC shall update the details in the
Customs Automated System to enable the facility of deferred payment of duty.
No further action will be required by the APU in order to avail the facility.
5. Upon approval by the Principal Commissioner/Commissioner, DIC,
CBIC, the nodal person appointed/authorised by the APU shall obtain ICEGATE
login following the procedure laid down in Advisory on www.icegate.gov.in. The
same is available on the following link (https://www.icegate.gov.in/Download/v1.2_
Advisory_Registration_APPROVED.pdf). The contact details of such nodal person
shall be provided in the ICEGATE login to ensure that the information reaches
their registered email/contact number on time for due verification and
authentication. The nodal person shall be responsible for authenticating all the
Customs related transactions on behalf of the Authorized Public Undertaking.
6. The eligible APU intending to make deferred payment of Customs
import duty shall indicate the same using flag “D” in the Payment Method
Column of the Bill of Entry filed. In order to ensure that the facility of deferred
payment of Customs import duty is availed only by the eligible importer, an
option has been provided in ICEGATE login for the nodal person on behalf of
the APU, to acknowledge such intent and authenticate it using One Time
Password (OTP) sent to his registered e-mail address/contact number. The nodal
person would be able to authenticate multiple Bills of Entry at once. Only on
such authentication, the Customs clearance would be provided for the subject
consignment under the Deferred Payment of Import Duty Rules, 2016.
7. The due dates for making the deferred payment of Customs import
duty are specified in rule 5 of the said Rules, are reproduced for reference as
follows :
(a) 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 16th day of that month;
(b) 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 1st day of the following month; and
(c) For goods corresponding to Bill of Entry returned for payment
from 16th day till the 31st day of March, the duty shall be paid by
the 31st March.
8. The eligible Authorized Public Undertaking also has an option to
select the challans belonging to the deferred period and pay the Customs import
duty anytime, even before the due date, at his convenience.
9. Reports regarding availment of deferred payment of Customs import
duty at each Customs station of import are available to the Principal
Commissioner/Commissioner of Customs in ICES in their standard reports and

EXCISE LAW TIMES  1st September 2020  67