Export by SEZ Unit on Off day

[Ashok Chopra]

Dear Forum

I am SEZ Unit and stuffing container in the unit want to export on Saturday or Sunday or any other Government Holiday.

Is there any procedure by depositing Merchant Overtime or permission from higher authorities for export on off day?

If yes, please provide me copy of circular/clarification/notification or section of SEZ Act/Rules

Thanks and regard

[Mahir S]

Yes, Merchant overtime charges are required to be paid.

The party desirous of availing of the services of officers on overtime basis is required to make prior request for such posting. The Customs Officer scrutinizes the application and ascertain the requirement of the job and calculates the overtime fee on the basis of rates prescribed in the Regulation.(Regulation 3 of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998.

Refer following Customs Circular :

(i) Customs Circular No 31/2003-Cus dated 07-04-2003.

(ii) Circular No. 68/98- Customsdated 7/ 9/ 1998

(iii) Circular No.101/2003-Cus December 5, 2003.

It would be advisable to contact the Customs officer posted at your jurisdictional SEZ Office for necessary guidance and clarification in the matter.

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[YAGAY andSUN]

Dear Ashok,

As replied by Mr. Naveed, you are required to pay MOT fees, if you intent to export of goods beyond normal duty timings or on weekends or on gazette holidays.

Regards,

Team YAGAY & SUN

(Indirect Tax Consultants)

AI Summary

Merchant overtime fees required for off day exports; prior application and fees assessed per customs regulation. An SEZ unit seeking export services on Saturdays, Sundays or gazetted holidays must submit a prior request for officer attendance and pay merchant overtime (MOT) fees; the customs officer assesses the requirement and calculates the overtime charge under the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, with procedural guidance set out in the cited customs circulars.