Import Duty Payment Just Got Easier: CBIC Extends Deferred Payment to 30 Days (Effective Feb 2026)

March 12, 2026

Do you know that the Government of India now allows eligible importers to pay customs duty after 30 days instead of paying it upfront?

In a major relief for compliant importers and domestic manufacturers, the Central Board of Indirect Taxes and Customs (CBIC) has extended the deferred payment period of import duty from 15 days to 30 days, significantly improving working capital liquidity for businesses.

This move aligns strongly with the Government’s vision of Ease of Doing Business and Make in India.

What changed “recently”: 15 days → 30 days (effective 1 March 2026)

The legal change is issued by CBIC (Customs), not by DGFT. DGFT’s portal/FTP chapter mentions the facility, but the payment timeline is governed by the Customs rules/notifications. 

The exact rule change (new due dates)

As per Notification No. 13/2026-Customs (N.T.) dated 1 Feb 2026, applicable from 1 March 2026:

For Bills of Entry from 1st day to last day of any month (other than March) → duty must be paid by the 1st day of the following month. 

For Bills of Entry from 1st to 31st March → duty must be paid by 31st March. 

✅ Net effect: the earlier “~15-day window” is extended to a monthly cycle, which can be up to ~30/31 days depending on when your Bill of Entry is scheduled.

Notification No. 13/2026–Customs (NT)

Dated: 1st February 2026

What this notification does:
This notification amends Rule 4 of the Deferred Payment of Import Duty Rules, 2016.

Key legal impact:

Extends the duty payment period from 15 days to 30 days

Applies to all importers already eligible under the deferred payment scheme

Legally authorises Customs to allow clearance of goods without immediate duty payment

Why it matters to importers:   

This notification is the core legal instrument that creates the 30-day interest-free credit window. Without this amendment, the extended timeline would not be legally enforceable.

Notification No. 12/2026–Customs (NT)

Dated: 1st February 2026

What this notification does:
Introduces a new category of eligible importers under Section 47 of the Customs Act, 1962, namely:

“Eligible Manufacturer Importers”

Key legal impact:

Expands the scope of the deferred payment scheme beyond AEO T2/T3

Allows manufacturer importers to avail deferred duty even if they are not AEO certified

Approval authority assigned to the Directorate of International Customs, CBIC

Why it matters to manufacturers:
This notification reflects the Government’s intent to:

Promote Make in India

Reduce working capital stress for manufacturers

Encourage compliant manufacturing-based imports

It is a policy-level shift, not just a procedural change.

CBIC Circular No. 03/2026–Customs

Dated: 1st February 2026
Issued by the Central Board of Indirect Taxes and Customs

What this circular does:
The circular provides operational clarity and implementation guidelines for the above notifications.

Key clarifications covered:

Exact payment timelines month-wise (including special treatment for March)

Applicability date of amended rules (effective from 01.03.2026)

Monitoring of deferred payments through ICES dashboards

Uniform implementation instructions to all Customs field formations

Why this circular is important:
While notifications create the law, circulars explain how the law will be implemented on the ground. Importers, Customs officers, and consultants rely heavily on circulars to avoid ambiguity or disputes.

Notification 03 2026 - Customs

What Has Changed? (Old vs New)

Who Can Avail This 30-Day Import Duty Deferral?

AEO T2 & AEO T3 Importers

Automatically eligible

No separate approval required

Extended benefit applies uniformly

Eligible Manufacturer Importers (New Category)

Manufacturer importers who:

Import goods for own manufacturing

Have a verified manufacturing facility

Maintain a strong compliance track record

Are approved by the Directorate of International Customs, CBIC

Applications for this category can be filed from 01.03.2026, and the facility is available up to 31.03.2028.

How the 30-Day Payment Timeline Works

As clarified in Circular No. 03/2026–Customs:

Bills of Entry returned for payment (1st–last day of any month except March):
➝ Duty payable by 1st day of the following month

Bills of Entry returned during March:
➝ Duty payable by 31st March itself

This revised timeline is applicable from 01.03.2026 onwards for all eligible importers .

Why This Matters for Importers & Manufacturers

This amendment effectively provides:

30 days of interest-free credit

Reduced working capital blockage

Better fund rotation

Improved cost efficiency in import operations

Industries that benefit the most:

Pharmaceuticals

Chemicals

Engineering & Auto Components

Electronics & Electricals

FMCG Manufacturing

Textiles & Capital Goods

Conclusion

The extension of the deferred payment period from 15 days to 30 days is a significant policy reform that rewards compliance and strengthens domestic manufacturing.

For eligible importers, this is an opportunity to:

Optimize cash flow

Reduce financial pressure

Align import strategy with government incentives

If you import regularly—especially for manufacturing—this is a benefit you should actively evaluate and implement.

⚠️ Disclaimer

This blog is published for informational and educational purposes only. The content is based on publicly available notifications, circulars, and legal provisions as on the date of publication. It should not be construed as legal or professional advice. Importers are advised to consult their customs consultant or legal advisor before taking any action based on this information.