Services by Customs Officers explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 deal with the fee payable when a person asks Customs officers to perform customs work after working hours inside a customs area, or at any time outside it: examination, loading and unloading, escorting goods and similar work. The fee is charged per hour, by category of officer, in a Table, subject to a minimum charge and a 24-hour exemption.
On a person's request, a fee per hour or part thereof is levied for customs work done beyond working hours within the customs area, or beyond the customs area at any time. The rate depends on the category of officer, whether it is a working day or a holiday and whether the time is 6 AM to 8 PM or 8 PM to 6 AM. There is a minimum of 3 hours in each case (with an exception), and no fee where clearance hours are prescribed as twenty-four hours on all days.
Position of the text: as amended up to the CBIC text updated 1 April 2016 (Notification No. 69/98-Customs (N.T.) dated 4 September 1998, with the proviso inserted by Notification No. 46/2016-Customs (N.T.) dated 1 April 2016); no later amendment found up to 3 October 2026. Later notifications and the fee amounts should be checked. This article describes the text as published.
The regulations were made under sections 157 and 158 of the Customs Act, 1962, in supersession of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1968, except as respects things done or omitted to be done before the supersession, and came into force on 15 October 1998. The separate fees for documents are in our article on the Levy of Fees (Customs Documents) Regulations, 1970. Importers and exporters who need after-hours clearance can get a planning review from our compliance advisory team.
Regulation 2: definitions
| Term | Meaning |
|---|---|
| Customs Officer | Includes such officers as are appointed under section 4 of the Act |
| Customs work | Functions to be performed by Customs officers under the Act or any other law in force |
| Rendering services by Customs officer | (i) Performance of customs work beyond the working hours but within the Customs area; and (ii) performance of customs work beyond the Customs area at any time; and includes examination of the goods and related functions, loading and unloading of goods, escorting goods from one Customs area to another and any other customs work authorised by the Principal Commissioner or Commissioner |
| Working hours | The duty hours prescribed by the Principal Commissioner or Commissioner in his jurisdiction for normal customs work, and where different hours are prescribed for different items of work or places, those hours |
Two limbs matter. Inside a customs area, the fee arises only for work beyond working hours. Outside the customs area, it arises at any time, including normal hours.
Regulation 3(1): the fee Table
On a request made by any person, a fee as in the Table is levied for rendering of services by Customs Officers. The fee is per hour or part thereof, in rupees.
| Category of officers | Working days: 6 AM to 8 PM | Working days: 8 PM to 6 AM | Holidays: 6 AM to 8 PM | Holidays: 8 PM to 6 AM |
|---|---|---|---|---|
| 1. Appraisers, Superintendent Customs Preventive and Superintendent Central Excise | 85 | 125 | 140 | 180 |
| 2. Air Customs Officers, Examiners, Preventive Officers and Inspectors of Central Excise | 75 | 100 | 105 | 145 |
| 3. Class IV Staff | 35 | 45 | 55 | 60 |
The amounts are as printed. The Table reads per officer per hour or part thereof, so a part hour is charged as a full hour.
Proviso (inserted in 2016). Where the working hours for clearance of cargo in Customs ports or Customs airports have been prescribed as twenty-four hours on all days for customs clearance, no fee is leviable in those locations for the services rendered by the categories of officers in column (1) of the Table.
Regulation 3(2): who pays
The fees are payable by the person requesting the services, or on whose account the services have been requested. The importer or exporter on whose behalf a broker asks for the service can therefore be the payer.
Regulation 3(3): conditions
| Condition | As printed |
|---|---|
| (a) Minimum | The fee is for a minimum of 3 hours in each case, except for overtime postings immediately before or immediately after the working hours of the concerned cadre of officers |
| (b) Midnight block | The period between midnight and 6 A.M. is treated as a block, whether the services are required for the entire block or for a portion |
| (c) Working hours blocks | For jobs during working hours, there are two blocks, one before lunch and the other after lunch, and the fee is charged for the entire block whether the request relates to the entire block or a portion |
How the conditions work
- The three-hour minimum protects short jobs from a trivial charge but also means a quick request costs at least three hours of the relevant rate.
- The exception for overtime postings immediately before or after working hours means a short extension of a shift does not carry the three-hour minimum.
- The midnight to 6 AM period is billed as a whole block, even for a partial need.
- For work outside the customs area during working hours, the two-block rule applies: before lunch and after lunch.
A worked example
Orbit Garments requests examination of an export consignment at its factory, outside the customs area, on a working day between 10 AM and 11 AM. Under regulation 2(c)(ii), customs work beyond the customs area at any time is a service for which a fee is levied. The job takes one hour, but the minimum of 3 hours applies unless it falls within the exception, so the fee is three hours at the relevant rate for the officer category. If an examiner (category 2) is deployed, the working day rate for 6 AM to 8 PM is Rs 75 per hour. The fee is payable by Orbit, which made the request. By contrast, at a port where the working hours for clearance are prescribed as twenty-four hours on all days, no fee is leviable there for these officers under the proviso.
Where this fits
- This is a fee for services, not for documents; amendments, cancellations and copies are charged under the 1970 Regulations.
- The fee is not a penalty or duty; it is levied on a request.
- Whether a particular location has twenty-four-hour clearance hours is a matter for the Commissioner's prescription, not for this text.
Need help planning after-hours customs work?
If your shipments regularly need examination after hours or away from the customs area, our compliance advisory team can help plan requests so that the fee and the three-hour minimum are managed.
Key takeaways
- A fee is levied on request for customs work beyond working hours within the customs area, or at any time outside it.
- The rate varies by officer category, working day or holiday, and day or night.
- The minimum is 3 hours per case, with an exception for overtime postings next to working hours.
- No fee applies where clearance hours are prescribed as twenty-four hours on all days at ports and airports.
- The requester, or the person on whose account the request is made, pays.
Read next
- Levy of Fees (Customs Documents) Regulations, 1970: fee table and exemptions
- Regulations 1-5 of the Handling of Cargo in Customs Areas Regulations, 2009: application and custodian conditions
- Customs clearance process for exports
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.