CBIC / GST circular 27/2026-Customs · 15 Jun 2026
Official title
27/2026 : Exemption of Merchant Overtime Charges (MOT) on International Cruise passengers and baggage clearance at cruise ports
Official record
Open source pageSummary
Check the official recordThe Central Board of Indirect Taxes and Customs (CBIC) has issued a directive to exempt Merchant Overtime (MOT) charges for services provided by Customs Officers regarding the clearance of international cruise passengers and their accompanied baggage. This exemption applies specifically to customs locations that have been notified for 24x7 operations. The decision aims to facilitate cruise operations and ensure uniform implementation across all customs ports. Principal Chief Commissioners and Commissioners of Customs are instructed to ensure strict compliance with this policy.
What you must do
Key dates
Who is affected
Circular No.27/2026-Customs No. 450/214/2015-Cus.IV Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs)
Room No. 16049, Kartavya Bhavan-I New Delhi, the 15th June, 2026.
To All Principal Chief Commissioners / Chief Commissioners (Customs / Customs (Preventive) / Customs & Central Tax) All Principal Commissioners / Commissioners of Customs / Customs (Preventive) / Customs & Central Tax) All Pr. Director General/Director Generals under CBIC.
Madam/Sir,
Subject: Exemption of Merchant Overtime Charges (MOT) on International Cruise passengers and baggage clearance at cruise ports-reg
Attention is invited to the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 [Notification No. 69/98-Cus.(N.T.) dated 04.09.1998], as amended by Notification No. 46/2016-Cus.(N.T.) dated 01.04.2016, and the various Board Circulars issued for operationalization of the 24x7 Customs clearance facility at notified customs ports and airports.
Representations have been received from the Ministry of Ports, Shipping & Waterways (MoPSW), Cruise Bharat Mission and other stakeholders regarding levy of Merchant Overtime (MOT) charges for services rendered by Customs Officers in relation to the clearance of cruise passengers and their accompanied baggage at customs ports notified for 24x7 operations.
The matter has been examined by the Board. In order to ensure uniformity in implementation and to facilitate cruise operations, it has been decided as a trade facilitative measure that no Merchant Overtime (MOT) charges shall be levied for services rendered by Customs Officers in relation to the clearance of cruise passengers and their accompanied baggage at Customs locations notified for 24x7 operations.
All Principal Chief Commissioners/Chief Commissioners of Customs are directed to ensure strict compliance with this Circular and uniformity in its implementation.
Any difficulty faced in implementation may be brought to the notice of the Board immediately.
Hindi Versions follows.
Yours faithfully,
(Munesh Kumar Meera) OSD (Cus-IV), Customs Policy Wing.
