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            <h1>Customs Manual 2023: Expanded 24/7 Customs Clearance and New Merchant Overtime Charges Clarified Under Amended Regulations /7Services</h1> The Customs Manual 2023 outlines the expansion of 24/7 customs clearance services and clarifies the levy of Merchant Overtime (MOT) charges at Container Freight Stations (CFS) linked to 24/7 ports. The Central Board of Indirect Taxes and Customs (CBIC) has amended the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998. As part of trade facilitation, no fees will be charged at locations where cargo clearance operates 24 hours daily at customs ports or airports.

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