No. 68/98- Customs
- Cus - IV
Government of India
Ministry of Finance,
Department of Revenue
Central Board of Excise
& Customs, New Delhi
Recovery of merchant overtime (MOT), issuance of new Customs (Fees
Services by Customs Officers)
Regulation, 1998 - reg.
In one of their report, C & AG observed that the scope of certain terms
like working hours, rendering services, Customs Officer is not defined
in the overtime regulations which causes divergence in proactive in recovery
of merchant overtime in various field formations.
matter was discussed in meeting of SCOPE SHIPPING and was observed that
there is need to review the existing regulations for levy of overtime rates
to be recovered for providing services of Customs Officers after or before
normal working hours.
upon the implementation of recommendations of the 5th Central Pay Commission,
the rates for recovery of overtime are required to revised accordingly.
4. In view
of above the regulations were reviewed and the new Customs (Fees for Rendering
Services by Customs Officers) Regulation 1998 were issued, the same
shall come into force on 15.10.1998. The new regulations supercede the
earlier Customs (Fees for Rendering Services by Customs Officers) Regulation,
1968 and all the other instructions issued on the subject from time to
new regulations define the scope of various terms as follows :-
"Customs Officer" includes such officers as are appointed under section
4 of the Customs Act, 1962 (52 of 1962);
Work" means functions to be performed by Customs officers under the Customs
Act, 1962 (52 of 1962) or any
other law for the time being
services by Customs officer" means -
performances of Customs Work by the Customs officers beyond the working
hours but within
the Customs area; and
hours" means the duty house prescribed by the Commissioner of Customs in
his jurisdiction for normal customs
work and where different working hours have been prescribed by the said
Commissioner for different items Customs work or for different places within
such working hours.
of Customs Work by the Customs officer beyond the Customs area at any time,
and includes :-
examination of goods and related function,
and unloading of the goods whether generally of specifically,
goods from one Customs area to the other, and
other customs work authorised by the Commissioner of Customs;
increase of overtime rates will be as follows :-
Fee per hour of part
thereof on WORKING
Fee per hour or part
thereof on HOLIDAYS
|8PM to 6AM
||6AM to 8PM
||8PM to 6AM
and Supdt. Cen.
Officers and Insprs.
of C. Excise.
Any importer / exporter or their agent or any other person authorised
to deal with the import / export of any consignment may request for services
of Customs officer on over time basis. He is required to make a request
in writing to the proper officer of Customs in advance.
fees are to be paid by the person requesting for rendering of services
or on whose account such services has been requested.
levy of fees as aforesaid should be for a minimum of 3 hours in each case,
except in cases of overtime postings immediately preceding or immediately
following the working hours of the concerned cadre of officers.
period between midnight and 6 A.M. is to treated as block whether the services
are required for the entire block or for a portion thereof.
relation to jobs to be performed by any customs officer during the working
hours, there would be two blocks; one before lunch and the other after
lunch respectively and fees should be charged for the entire block whether
the request for the services of such officer relates to the entire block
or a portion thereof.
new rate shall come into force from 15th October, 1998. The new rates may
kindly be brought to the notice of trade an departmental offices by way
of issuing public notice and standing orders immediately.
difficulty if any in implementation of regulation may kindly be brought
to the notice of Board.
to the Govt. of India