Exemption of Merchant Overtime Charges (MOT) on International Cruise passengers and baggage clearance at cruise ports

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....6049, Kartavya Bhavan-I New Delhi, the 15th June, 2026. To All Principal Chief Commissioners / Chief Commissioners (Customs / Customs (Preventive) / Customs & Central Tax) All Principal Commissioners / Commissioners of Customs / Customs (Preventive) / Customs & Central Tax) All Pr. Director General/Director Generals under CBIC. Subject: Exemption of Merchant Overtime Charges (MOT....

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....fied for 24x7 operations. 3. The matter has been examined by the Board. In order to ensure uniformity in implementation and to facilitate cruise operations, it has been decided as a trade facilitative measure that no Merchant Overtime (MOT) charges shall be levied for services rendered by Customs Officers in relation to the clearance of cruise passengers and their accompanied baggage at Customs....