Customs Overtime – reg. – - Customs - 005/02

Circular No.5/2002-Cus. 17th January, 2002. F.No.450/54/99-Cus.IV Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs Subject: Customs Overtime reg. I am directed to invite your attention to the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 which, inter-alia, provides for levy of overtime fee for rendering services by the Customs officers beyond the normal working hours or at a place beyond the Customs area. In this connection, it has been represented by the trade that the collection of overtime fee from each importer/exporter for a minimum of three hours for same set of officers supervising the gates of the docks is not justified, as it increases the transaction cost for imports/exports, besides creating paperwork. They have, therefore, requested for a review of the existing guidelines for levy of overtime fee. 2. The matter has been examined by the Government. It has been decided that henceforth, the practice of collection of overtime fee for the Customs officers posted at the gates of the docks for supervision of the movement of cargo shall be discontinued. The decision can be implemented by introducing 24 hours a day, 7 days a week and 365 days a year working for Customs at the gates. In this connection, your attention is invited to the definition of term working hours provided in the said Regulations, which reads as follows - Working hours means the duty hours prescribed by the Commissioner of Customs in his jurisdiction for normal customs work and where different working hours have been prescribed by the said Commissioner for different items of customs work or for different places within the jurisdiction, such working hours . From above, it is evident that the Regulations allow the Commissioner of Customs to prescribe different working hours for different items of customs work for the purpose of levy of overtime fee. 3. You are, therefore, requested to kindly prescribe 24 hours a day, 7 days a week and 365 days a year working for Customs in relation to supervision of movement of cargo at the gates of the docks. After 24 hours a day, 7 days a week and 365 days a year working is introduced for Customs at the gates, no overtime fee should be levied for the supervision of movement of cargo at the gates. 4. These instructions may be brought to the notice of all concerned by way of issuance of suitable Public Notice/Standing Orders. 5. Difficulties, if any in implementation of these instructions, may be brought to the notice of the Board. Kindly acknowledge receipt of this Circular.