Levy of overtime fee - CBEC's Customs Manual 2023 - Customs

2. Levy of overtime fee: 2.1 The overtime fee is levied for services rendered by the Customs officers to trade beyond normal working hours or on holidays. If the service is rendered at a place that is not their normal place of work or at a place beyond the Customs area, overtime is levied even during the normal working hours. The term function means any function performed by the Customs officer under the Customs Act, 1962 and it includes: (a) Examination of the goods and related functions, (b) Loading and unloading of goods whether generally or specifically, (c) Escorting goods from one Customs area to the other, and (d) Any other Customs work authorised by the Commissioner of Customs. 2.2 The term 'working hours' means the duty hours prescribed by the jurisdictional Commissioner of Customs 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. 2.3 Present rates of overtime fee for rendering services by the Custom officers listed in Table 12.1: Table 12.1: Present rates of overtime fee for rendering services by the Custom officers Category of officers Fee per hour or part thereof on working days (in Rs.) Fee per hour or part thereof on holidays (in Rs.) 6 am - 8 pm 8 pm - 6 am 6 am - 8 pm 8 pm - 6 am Appraisers, Superintendent (Customs Preventive) and Superintendent (Central Excise) 85 125 140 180 Air Customs Officers, Examiners, Preventive Officers and Inspectors of Central Excise 75 100 105 145 Class IV staff 35 45 55 60 2.4 Overtime fee is levied for a minimum of 3 hours in each case, except in cases of overtime postings immediately preceding or immediately following the working hours of the concerned cadre of officers. The period between the midnight and 6 am is 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 the services of Customs officer is for the entire block or a portion thereof.