TaxTMI 
TaxTMI 
Merchant Overtime Fee
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....olidays. Sometimes requests are received for posting of officers to supervise activities like stuffing, de-stuffing of containers etc., at a place beyond the Customs area. Normally, the trade is required to plan its activities requiring Customs supervision or presence during working hours on working days and within the Customs area. However, in certain cases, e.g. in case of perishable cargo, life....
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....s (Fees for Rendering Services by Customs officers) Regulations, 1998 made thereunder. Section 36 of the Customs Act, 1962 allows unloading/loading of imported/export cargo from/on a vessel beyond working hours on a working day or on holidays only on payment of a prescribed fees. The Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, prescribes the rates and the manner fo....
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....rs' means the duty hours prescribed by the Commissioner of Customs in his jurisdiction for normal Customs work. Where different working hours have been prescribed by the Commissioner of Customs for different items of Customs work or for different places within his jurisdiction, such working hours are to be considered as 'working hours' for the purpose of levy of overtime fee. 5. The prescribed ra....
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....night and 6 AM is to be treated as a block for calculation of overtime fee whether the services are required for the entire block or for a portion thereof. In regard to services provided by Customs officers during working hours at a place beyond Customs area, the overtime fee is charged for the entire block of working hours before lunch or after lunch, as the case may be, whether the request for t....