TaxTMI 
TaxTMI 
Posting of staff at Customs areas and collection of Cost Recovery Charges
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....ties such as ports, airports, air cargo complexes (ACCs), courier terminals diamond plazas, inland container depots (ICDs) and Container freight stations (CFSs), the rates of cost recovery charges and exemption from payment of cost recovery charges. Sl. No. Letters/circulars/instructions Date Subjects/issues covered 1. F. No. A.-1108/9/91-Ad.IV 1-4-1991 Payment of cost recovery charges at 1.85 times of the monthly average salary and allowances. 2. Circular No. 52/97-Cus. 17-10-1997 Staffing norms for ICDs and CFSs 3. Circular No. 34/2002-Cus. 26-6-2002 Standard set of guidelines for appointment of custodian of seaports and air cargo complexes 4. Circular No. 27/2004-Cus. 6-4-2004 Appointment of custodian for air cargo complex and seaports 5. F. No. 434/17/2004-Cus.-IV 12-9-2005 Performance criteria for considering regularization of cost recovery posts in ICDs and CFSs 6. F. No. 1108/11/2008-Ad.IV 25-7-2008 Payment of cost recovery charges for actual deployment of staff 7. Circular No. 13/2009-Cus. 23-3-2009 Handling of Cargo m Customs Area Regulations 8. Circular No. 16/2013-Cus. ....
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....June 26, 2002. 4.2 The requirement that the custodian shall bear the cost of customs staff posted at customs area shall not apply in the following cases : (a) the facility notified under section 45 of the Customs Act, 1962, before June 26, 2002 with no change in custodianship or area after June 26, 2002 ; (b) the facility notified before June 26, 2002 but part or whole of the same premises transferred (on lease basis or otherwise) to a new custodian, on or after June 26, 2002 (e. g., Airport Authority of India is custodian for the whole Mumbai air cargo complex upto June 26, 2002, and after June 26, 2002 they have transferred the custodianship for the part of air cargo complex to air india) : and (c) the facility notified before June 26, 2002, but premises extended after June 26, 2002 under the same custodianship. 4.3 The conditions and obligations already being discharged by the earlier custodian for such facilities such as air cargo complexes, courier terminals or ports to be retained and applied to the new custodian. This shall also be applicable in case of transfer of ownerships. 5. Staffing norms 5.1 The staffing no....
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....ey shall contain all the relevant information as per annexure E. DGHRD shall process these proposals without delay and convey the decision thereon to the field formations concerned with a copy marked to the Board. 7. Payment of cost recovery charges ^5 7.1. The cost recovery charges shall be payable by facilities at the uniform rate of 1.85 times of the monthly average cost ^6 of the post plus other allowances (such as dearness allowance, house rent allowance, etc.) For this purpose, the following factors may also be kept in view for working out the cost regarding all the cost recovery posts : (i) additional dearness allowance as and when sanctioned by the government should be considered, and arrears shall be recovered ; and (ii) if the relevant staff is in possession of Government accommodation and do not draw house rent allowance. Even then, the notional house rent allowance as admissible to them should be taken into account on cost recovery basis. 7.2. The cost recovery charges would be payable in respect of officers actually deployed at the facility. Where the officers are posted in excess of norms, cost recovery charge....
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....s Diamond plaza Rs. 15,000 crores 12,000 documents ICD (both export and import) 7200 TEUs 7,200 documents ICD (only export.) 3600 3,600 documents CFS 1200 TEUs 1,200 documents Airport 3500 flights 3 lakhs passengers 8.3. The exemption from the cost recovery charges shall be available only to common use facilities and not to any facility used exclusively by a private entity, even if they meet any of these benchmarks. 8.4. As mentioned earlier, the cost recovery posts that were sanctioned or diverted from the regular cadre strength to the various Customs facilities before December 18, 2013 (date of issuance of cadre restructuring notification) were subsumed in the regular cadre strength of CBIC at that time^7 . Accordingly, the Chief Commissioners were authorized to grant exemption from payment of cost recovery charges for the eligible facilities^8. 8.5. In respect of all the cases for which exemption from cost recovery charges have not yet been granted though applications for the same are received, and all other cases for which applications would be received hereinafter, the exemption from the payment of co....
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.... the respective Principal Chief Commissioner or Chief Commissioner of Customs within 15 days. The proposal shall be sent in the format prescribed under annexure II. 10.3. DGHRD will process such proposal in a time-bound manner so that the regularization of the post is in place within three months of application for exemption from payment of cost recovery charges. 11. Denotification and cost recovery charges 11.1. If the facility is required to be denotified for any reason, the cost recovery charges should be payable until the date of such denotification. DGHRD may take necessary steps during this period to surrender the sanctioned/regularized posts. 11.2. If a facility is denotified in the middle of a quarter for which the cost recovery charges are deposited in advance, the actual cost recovery charges until the denotification date shall be calculated on pro rata basis, and excess deposit if any, shall be refunded to the entity. It may be noted that such refund shall not be treated as the refund of duty under section 27 of the Customs Act, 1962. Instead, General Financial Rules (GFRs) shall be applied in such cases. 12. The circulars and instru....
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....sp; Executive Assistant Havaldar Part C : Only in the case of proposals for continuation of posts : 1. Details of staff strength sanctioned and deployed at the facility. Designation Sanctioned Strength Actual deployment Date of actual deployment Remarks AC/DC Supdt./appraiser Inspector/examiner Executive Assistant Havaidar 2. Details of cost recovery charges collected Year Amount (In Rs. crores) 3. Whether any amount is pending to be recovered __ Yes __ No 4. Revenue generated from the facility Year Amount (In Rs. crores) 5. Other details, if any Part D : Certificate : Certified that : 1. there is a shortage of the po....
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....norms DC/AC Superintendent/Appraiser Inspector/Examiner STA/TA/EA Havaldar/Sepoy 9. Cost recovery charges collected Year Amount (In Rs. crores) 10. Whether any amount is pending to be recovered ? Yes/No 11. Revenue generated from the facility Year Amount (Rs. crores) 12. Other details, if any Note : The details for the past two/four years snail be submitted depending on the eligibility. Certified that : (i) the facility has fulfilled the workload as per the prescribed benchmark in respect of TEUs and documents and passengers, as the case may be ; (ii) the customs staff have been continuously posted in t....