Cost Recovery charges - CBEC's Customs Manual 2025 - Customs

32. Cost Recovery charges: 32.1 Cost recovery charges are the amount recoverable from the EOU on account of the expenses incurred by the Government for the posting of Central Excise Customs staff at its premises to supervise their operations. The cost of posts created for EOUs has been determined at an amount equivalent to the actual salary and emoluments of the staff deployed i.e. the average pay and allowances including D.A., H.R.A etc. The EOUs pay in advance the cost recovery charges determined for the entire year. Generally, one Central Excise and Customs officer supervises the functioning of four to five units and the cost recovery charges are shared amongst them. [Refer Instructions F.No.305/105/85-FTT, dated 10.06.1986 and F. No. 11018/63/87-Ad IV, dated 11.01.1988]