A new customs duty deferment facility is becoming available from 1 April 2026 for eligible manufacturer importers, creating a potential working-capital and process advantage for qualifying businesses.
What to know
- Eligible manufacturer importers may clear goods without upfront customs duty payment at the time of clearance.
- Duty can instead be paid on a monthly basis under the scheme rules.
- Applications are submitted online through the AEO portal.
- The scheme is available from 1 April 2026 and remains valid up to 31 March 2028.
- MSMEs that meet the eligibility conditions may also evaluate the scheme.
Why businesses should review this now
Manufacturers and importer-led businesses should assess whether their compliance profile, turnover, and customs track record make them suitable candidates. For the right business, this can improve cash flow planning and make import operations more efficient.
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