Eligibility norms for exemption from cost recovery charges at AFS - CBEC's Customs Manual 2025 - Customs

4. Eligibility norms for exemption from cost recovery charges at AFS: The norms for staffing of the Customs staff at AFS and the performance benchmarks that would make an AFS eligible for the grant of exemption from the payment of cost recovery charges for the Customs staff posted therein are as follows : 4.1 Staffing norms for an AFS: Table 29.4 Staffing norms Category of goods handled by AFS Deputy/ Asst. Commissioner/ Appraiser/ Superintendent Inspector/ Examiner STA/ TA Hawaldar Total Both imported and export goods 1 4 2 2 2 11 Only Export goods 1 2 1 2 2 8 4.2 Benchmark performance criteria for grant of waiver from Cost Recovery Charges for an AFS: Table 29.5 The eligibility performance norms for the grant of exemption from cost recovery charges in respect of Customs staff posted at Sea Ports, Air Cargo Complexes, Courier Terminals and Diamond Plaza Category of handled by AFS goods Criterion-I: Minimum Annual Volume of Import Export Cargo per year Criterion-II: Minimum number of documents -Bills of Entry/Shipping Bills per year Both imported export goods and 4000 MTs 14,000 Only Export goods 2000 MTs 7,000 An AFS will become eligible for waiver of cost recovery charges if it achieves both the above-mentioned criteria in the preceding two financial years or any one of the criteria in the preceding four financial years. The other aspects prescribed for Customs facilities in Board s Circular 02/2021-Customs dated 19.01.2021 such as creation of cost recovery posts payment of cost recovery charges, procedure for granting waiver, withdrawal of waiver granted, de-notification cost recovery charges etc. will be made applicable to AFS also. [Refer Circular No. 21/2023-Customs (N.T.) dated 14.09.2023]