TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Merchant Overtime Fee Applies for Customs Services Beyond Normal Hours, Governed by Section 36 of Customs Act, 1962.</h1> The Customs Manual outlines the Merchant Overtime Fee, applicable when Customs services are requested beyond normal working hours or on holidays. This fee, governed by Section 36 of the Customs Act, 1962, and the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, is charged for various services like examination, loading/unloading, and escorting goods. Different rates apply based on officer categories and time slots, with a minimum charge for three hours. Requests for overtime services must be made in advance, and fees are calculated per the prescribed rates, with certain exceptions for multiple activities or documents handled by the same party.
TaxTMI 
TaxTMI 
