DeferMyDuty.com — Stop Paying Customs Duty Upfront. You Don't Have To.

The Three Legal Pathways

Three Government Schemes.
One Powerful Outcome.

The Government of India has created three distinct, legally robust mechanisms to defer customs duty. Each has different eligibility criteria, enabling provisions, and benefits. We match your enterprise to the right pathway — and activate it.

Customs Circular 08/2026 — CBIC

Eligible Manufacturer Importer (EMI) Scheme

Deferred duty payment for qualifying manufacturers — the newest and most accessible pathway

Eligibility Criteria

Manufacturer engaged in production of goods using imported inputs, components, or capital goods
Registered under GST with a clean compliance record — no pending GST demands or defaults
Satisfactory customs compliance history — no major adjudicated duty demands in the past 3 years
Regular importer with recurring import activity — not a one-time or infrequent importer
Goods imported must be used in the manufacturing process — raw materials, components, consumables, or capital goods
Enterprise must not be under investigation by CBIC, DRI, or any other enforcement agency

Key Benefits & Mechanics

One full month of deferred duty payment — duty is payable by the end of the following month after clearance, not at the port gate
Zero interest charged on the deferred amount — this is a government-sanctioned facility, not a loan
No additional security deposit or bank guarantee required for eligible enterprises
Applicable across all ports and ICDs — not restricted by geography
Covers all categories of imports used in manufacturing — raw materials, intermediates, components, spares, and capital goods
Renewable facility — once registered, the benefit continues with periodic compliance verification
Activation timeline: As fast as 15 days for enterprises with clean compliance records

💡

The EMI Scheme under Circular 08/2026 is the newest and most broadly accessible deferral pathway. It was designed specifically to ease working capital pressure on India's manufacturing sector — a direct response to industry representations for liquidity support. For large manufacturers, this is the fastest route to meaningful working capital relief.

Customs Notification 37/2020 — Ministry of Finance

Authorised Public Undertakings (APU) Scheme

Deferred duty for designated government enterprises — a significant and underutilised facility

Eligibility Criteria

Central Government Public Sector Undertakings — Maharatna, Navratna, and Miniratna CPSEs
State Government Public Sector Undertakings specifically notified by the Central Government
Enterprises must be specifically authorised under Notification 37/2020 — a formal notification process
Clean customs compliance record — no outstanding duty demands or pending adjudication orders
GST compliance in good standing — no defaults or pending returns
Import must be for the bona fide business purposes of the undertaking — not for resale or trading

Key Benefits & Mechanics

Deferred payment of customs duty by one month — full duty amount deferred, not just a portion
Covers both Basic Customs Duty (BCD) and other customs levies including IGST on imports
Applicable at all major ports, airports, and ICDs across India
No interest or penalty on the deferred amount during the approved deferral period
Benefit extends to all regular imports of the authorised undertaking — no restriction on goods category
For large PSUs with import-intensive operations — oil & gas, steel, defence, power — the monthly benefit is in the range of tens of crores
Many eligible PSUs have never been formally authorised — a registration gap we specialise in closing

🏛️

Notification 37/2020 was created specifically for India's public sector enterprises — yet a significant number of eligible Maharatnas, Navratnas, and Miniratnas have never been formally notified to avail this benefit. This is not a minor oversight. For a PSU importing ₹500 crore of goods every month, the working capital benefit of deferral — even at 10% cost of capital — exceeds ₹4 crore annually. We have activated this for dozens of CPSEs who simply did not know it was available to them.

Customs Circular 33/2016 — CBIC

AEO-T2 & AEO-T3 Deferred Duty Benefit

Deferred payment as a reward for India's most trusted traders — available to AEO-T2 and T3 holders

Eligibility Criteria

Enterprise must hold valid AEO-T2 or AEO-T3 certification issued by CBIC
AEO-T1 holders are not eligible for deferred duty — only Tier 2 and Tier 3 receive this benefit
AEO certification must be current and in good standing — not under review or suspension
Compliance with all AEO programme obligations — supply chain security, self-assessment accuracy, and periodic reporting
No significant customs violations or pending demands since AEO certification — certification review triggered by violations
Must have completed the requisite period of AEO-T1 certification before applying for T2 (which unlocks deferred duty)

Key Benefits & Mechanics

Deferred payment of all customs duties by one month — the flagship financial benefit of AEO-T2 and T3 status
Deferred duty is in addition to all other AEO processing benefits — fast-track clearance, reduced examination, dedicated liaison
No separate registration or application for deferral — it flows automatically from AEO-T2/T3 status
Internationally recognised — AEO-T3 holders receive equivalent treatment under India's Mutual Recognition Arrangements with partner customs administrations
Compounds with other AEO benefits: faster port clearance + deferred duty = the most complete trade advantage available in India
BFN manages the complete AEO application journey — from T1 through T2 and T3 — so the deferred duty benefit is built into the certification roadmap from day one

🏆

AEO certification is India's most comprehensive trade facilitation programme — and deferred duty is its most tangible financial benefit. For enterprises that are not yet AEO certified, the pathway to T2 (which unlocks deferral) typically takes 6–18 months. BFN accelerates this process significantly, and manages the journey so your team never has to navigate the application process alone. If you are already AEO-T1, upgrading to T2 is your fastest route to deferral under this pathway.

Side by Side Comparison

Feature	EMI Scheme Circular 08/2026	Authorised PSU Notification 37/2020	AEO-T2 / T3 Circular 33/2016
Who qualifies	Manufacturers importing inputs/capital goods	Central & State PSUs — CPSEs	AEO-T2 and T3 certified importers
Duty deferred by	1 Month	1 Month	1 Month
Interest charged	None	None	None
Private sector eligible	Yes	No	Yes
MNC subsidiaries eligible	Yes	No	Yes
Goods category restriction	Manufacturing use only	None	None
Additional certification required	No	No	AEO-T2 minimum
Fastest activation	15 Days	30–45 Days	Post AEO-T2
Covers IGST on imports	Yes	Yes	Yes
BFN Success Rate	100%	100%	100%

Who Is Behind DeferMyDuty.com

We Built These Rules.
Now We Make Them Work For You.

DeferMyDuty.com is not a consulting firm's side project. It is the singular, focused effort of a group of senior government officers who walked away from distinguished careers in India's civil services — voluntarily, deliberately — to do one thing: help India's businesses get what they truly deserve.

Who We Were

We have been officers of the Indian Revenue Service, Indian Administrative Service, Indian Trade Service, and allied central services.

We have led customs formations at India's busiest ports. We have sat on CBIC committees that designed the very schemes this website is about. We have administered the Foreign Trade Policy, enforced FEMA, overseen SEZ compliance, and been in the rooms where India's trade regulations were written.

Between us, we carry decades of frontline experience in the very system your enterprise must navigate every day.

Why We Left

We took voluntary retirement at the peak of our careers — not to consult for fees, but to fix something we could not ignore.

We watched India's finest enterprises — Maharatnas, Navratnas, global conglomerates — pay customs duty they did not need to pay. We watched working capital sit locked at port gates when government schemes existed to free it.

We watched because nobody told them. And the people who should have told them either did not know, or complicated it enough to create fear instead of action.

Your Business Is Your Business. Every Regulatory Headache — That Is Ours To Carry.

You focus on manufacturing, exporting, growing, competing. We handle the customs duty deferral registration, the CBIC interface, the monthly compliance cycle, the follow-ups, the renewals. You simply receive the benefit — crores freed in your account, every month, without lifting a finger.

⚡

Duty Deferral — Right Now

This site — DeferMyDuty.com — is our most immediate service. One issue, solved completely. Working capital freed in as little as 15 days.

🏛️

The Full Picture — BFN

Duty deferral is where we begin. Bharat Facilitation Network — our parent initiative — covers the complete regulatory landscape: licensing, litigation, audit, and risk.

🤝

Former Officers. Real Credibility.

When we file your application, the customs authority is not dealing with a consultant. They are dealing with former colleagues who know the system from both sides of the table.

Also available through

Bharat Facilitation Network

bharatfacilitation.net

⟡ Customs Duty Optimisation

◈ DGFT · BIS · FSSAI · 50+ PGA Licensing

⚖ Show Cause · CESTAT · High Court

◉ Customs Audit · PCA Readiness · Risk

Visit BFN →

IRS Officers

Indian Revenue Service
Customs & Indirect Tax
Multiple batches & cadres

IAS Officers

Indian Administrative Service
Trade policy & investment
facilitation specialists

ITS Officers

Indian Trade Service
Foreign Trade Policy &
DGFT administration

Expert Network

Senior CHAs · Specialist CAs
Trade Lawyers
FTP & AEO Specialists