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Circular No. 101/2003-Cus
December 5,2003

F. No. 450/111/2003 – Cus.IV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Subject : Recovery of Merchant Over Time (MOT) for rendering services by the Customs Officer beyond working hours and on holidays-reg.

I am directed to say that  as per Regulation 3(1) of  the Customs (Fees for Rendering Services by Customs officers) Regulation , 1998, ” any person” can request for  the  services  of Customs officers on payment of specified overtime fees [ Circular No. 68/98-Cus , dated  7.9.98 also refers].The practice till now has  been   that  such requests  were being entertained from  individual importers/exporters only.

2. The  matter has  been examined  by the  Board. It is  observed  that  the  scope  of  the expression “any person” in  regulation 3(1) is  wide enough  to cover even a  custodian of  ICD, CFS, warehouse , airport or  port. In other words ,  the custodians  can also requisition the services of  Customs  officer on overtime  basis  on behalf of importers/exporters.. As per  regulation 3(2) the fees will have  to be paid (in advance) by  the  said  custodian .

3. Thus,the  request for  services of  Customs officer  beyond working hours can be made either by the individual  exporter/importer or  the custodian  of  the ICD,CFS, warehouse, airports or  ports.

4. When the custodian makes  a  request for  rendering of  services of  Customs  officers beyond working hours, he  will be required  to pay only for  the block periods  for  which the  services  were  requisitioned  irrespective of  the number of importers/exporters documents  handled during that period . The  custodian , in turn , will, for administrative  convenience, divide  the amount  equally  amongst  all the importers/exporters whose work was  attended   to during this period, irrespective of  number of  documents of  each importer/exporter on the  value  or  weight of  the consignments .

5. If the request for  services is  made by individual  importers/exporters themselves, the existing practice will continue.

6. Kindly bring the above instructions to the knowledge of all concerned through appropriate Public  Notice .

7. Hindi version will follow.

D. S. Garbyal
Under Secretary to the Govt. of India
Phone No. 23094182

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