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Merchant Overtime Fee

Customs - CBEC s Customs Manual 2015 - 12 - Chapter 12 1. Introduction: 1.1 At times, the trade requests for Customs clearance facilities or for Customs supervision of loading/unloading of vessels, stuffing, de-stuffing of containers, examination of .....

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the trade is required to plan its activities requiring Customs supervision or presence during working hours on working days and within the Customs area. However, in certain cases, e.g. in case of perishable cargo, life saving drugs or other consignme .....

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n the Customs area or at any time at a place beyond Customs area, are provided on payment of overtime fee. 1.2 The overtime fee (also referred as MOT fee) is collected in terms of Section 36 of the Customs Act, 1962 which allows unloading/loading of .....

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nner for collection of such fee. 2. Levy of overtime fee: 2.1 The overtime fee is levied for services rendered by the Customs officers to trade beyond normal working hours or on holidays. If the service is rendered at a place that is not their normal .....

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ods and related functions, (b) Loading and unloading of goods whether generally or specifically, (c) Escorting goods from one Customs area to the other, and (d) Any other Customs work authorised by the Commissioner of Customs. 2.2 The term 'worki .....

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t places within his jurisdiction, such working hours are to be considered as 'working hours' for the purpose of levy of overtime fee. 2.3 Present rates of overtime fee for rendering services by the Custom officers are as follows: Category of .....

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5 140 180 Air Customs Officers, Examiners, Preventive Officers and Inspectors of Central Excise 75 100 105 145 Class IV staff 35 45 55 60 2.4 Overtime fee is levied for a minimum of 3 hours in each case, except in cases of overtime postings immediate .....

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portion thereof. In regard to services provided by Customs officers during working hours at a place beyond Customs area, the overtime fee is charged for the entire block of working hours before lunch or after lunch, as the case may be, whether the r .....

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