Cost Recovery charges - Reg.

[vinay wakde]

We are having our owned jetty at Raigad (M.S) and exclusively used by us for transportation of coastal cargo of finished goods and import of our own raw material. The Custom officers are deployed on cost recovery basis and we are paying cost recovery charges to the Customs Department. Now the Imports of other customers are also attended by same customs officers. However, the cost recovery charges are fully recovered from us. For Export Oriented Units, if the cost recovery officer who is assigned work of more than one EOU, then its cost recovery charges are shared equally.

Is their any clarification / circular for other than Export Oriented units ?    

Regards,

VINAY

[Surender Gupta]

MOT is required to paid by the person requesting such services.

See Regulation 3 of Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998

and Chapter 13 of CBEC manual

 

However, you may approach the department for issuance of guidelines in this matter.

AI Summary

Cost recovery charges: person requesting customs services must pay; seek departmental guidance on sharing when officers serve multiple users. Cost recovery charges are payable by the person requesting customs officers' services at a privately owned jetty; fee liability follows the requester under the Customs (Fees for Rendering Services by Customs Officers) Regulations and accompanying administrative manual, and the department should be approached for guidelines on sharing charges when officers serve multiple non-EOU users.