{"id":4359,"date":"2026-02-03T03:33:30","date_gmt":"2026-02-03T03:33:30","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4359"},"modified":"2026-02-03T03:33:31","modified_gmt":"2026-02-03T03:33:31","slug":"customs-circular-03-2026-dated-01-02-2026-extension-of-time-period-under-deferred-import-duty-scheme","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/customs-circular-03-2026-dated-01-02-2026-extension-of-time-period-under-deferred-import-duty-scheme\/","title":{"rendered":"Customs Circular 03\/2026 Dated 01\/02\/2026 &#8211; Extension of\u00a0\u00a0time period under Deferred Import Duty Scheme\u00a0"},"content":{"rendered":"\n<p>In view of trade recommendations, CBIC has extended the deferred payment period for import duties from 15 days to 30 days by amending Rule 4. Under the revised framework, duties for Bills of Entry returned in any month other than March are payable by the 1st day of the following month, while those returned in March must be paid by 31 March.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1003303\/ENG\/Circulars\"><em>(Link: Customs Circular 03\/2026 Dated 01\/02\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In view of trade recommendations, CBIC has extended the deferred payment period for import duties from 15 days to 30 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[37,41],"tags":[],"class_list":["post-4359","post","type-post","status-publish","format-standard","hentry","category-customs","category-circulars-customs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Customs Circular 03\/2026 Dated 01\/02\/2026 - Extension of\u00a0\u00a0time period under Deferred Import Duty Scheme\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/customs-circular-03-2026-dated-01-02-2026-extension-of-time-period-under-deferred-import-duty-scheme\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Customs Circular 03\/2026 Dated 01\/02\/2026 - Extension of\u00a0\u00a0time period under Deferred Import Duty Scheme\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"In view of trade recommendations, CBIC has extended the deferred payment period for import duties from 15 days to 30 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/03\/customs-circular-03-2026-dated-01-02-2026-extension-of-time-period-under-deferred-import-duty-scheme\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; 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