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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 cargo etc. beyond normal working hours of Customs or on holidays. Sometimes requests are received for posting of officers to supervise activities like stuffing, de-stuffing of containers etc., at a factory or place beyond the Customs area. Normally, .....

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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 imported/export cargo from/on a vessel beyond working hours on a working day or on holidays only on payment of a prescribed fees and the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 which prescribes the rates and the ma .....

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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 'working hours' means the duty hours prescribed by the jurisdictional Commissioner of Customs for normal Customs work. Where different working hours have been prescribed by the Commissioner of Customs for different items of Customs work or for differen .....

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