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    <description>Rendering services by a Customs Officer covers Customs work performed beyond prescribed working hours within a Customs area and Customs work performed outside a Customs area at any time. Such services include examination of goods, loading and unloading, escort of goods between Customs areas, and other authorised Customs work. Working hours are the duty hours prescribed for normal Customs work, including distinct hours fixed for specified functions or places within the jurisdiction.</description>
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