Overtime fee for customs services: charges apply for functions beyond duty hours, on holidays, or offsite. Levy of overtime fee applies when Customs officers perform functions beyond prescribed duty hours, on holidays, or away from their normal work location; 'function' includes examination, loading/unloading, escorting goods and other authorised Customs work. Working hours are those prescribed by the jurisdictional Commissioner, and differing schedules are respected. The Manual prescribes category based per hour and holiday rates, mandates a three hour minimum charge (with narrow exceptions), treats midnight-6 am as a single block for calculation, and charges entire pre or post lunch blocks for services rendered during working hours outside the Customs area.