{"id":9633,"date":"2026-06-17T18:53:58","date_gmt":"2026-06-17T13:23:58","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9633"},"modified":"2026-06-17T18:53:58","modified_gmt":"2026-06-17T13:23:58","slug":"cbic-waives-merchant-overtime-charges-for-international-cruise-passenger-clearance","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cbic-waives-merchant-overtime-charges-for-international-cruise-passenger-clearance","title":{"rendered":"CBIC Waives Merchant Overtime Charges for International Cruise Passenger Clearance"},"content":{"rendered":"

Circular No. 27\/2026-Customs<\/a>, Dated 15-06-2026<\/strong><\/p>\n

The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular clarifying that Merchant Overtime (MOT) charges<\/strong> shall not be levied for services rendered by Customs officers in relation to the clearance of international cruise passengers and their accompanied baggage at Customs locations notified for 24\u00d77 operations<\/strong>.<\/p>\n

The clarification has been issued to ensure uniform implementation of Customs procedures and facilitate the growth of cruise tourism and related operations.<\/p>\n

1. No MOT Charges for Passenger and Baggage Clearance<\/h2>\n

Under the circular, Customs officers providing services relating to:<\/p>\n

    \n
  • \n
      \n
    • Clearance of international cruise passengers; and<\/li>\n
    • Clearance of the accompanied baggage carried by such passengers<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      at the notified 24\u00d77 Customs locations shall not attract Merchant Overtime charges.<\/p>\n

      Accordingly, cruise operators and passengers will not be required to bear additional MOT costs for such services.<\/p>\n

      2. Applicability Restricted to 24\u00d77 Customs Locations<\/h2>\n

      The exemption applies only to Customs locations that have been officially notified for round-the-clock (24\u00d77) operations<\/strong>.<\/p>\n

      At such locations, passenger and baggage clearance services rendered by Customs officers will be treated as part of normal operations and will not attract overtime charges.<\/p>\n

      3. Objective of the Circular<\/h2>\n

      The circular has been issued to:<\/p>\n

        \n
      • \n
          \n
        • Ensure uniform implementation of Customs procedures across ports;<\/li>\n
        • Eliminate ambiguity regarding the levy of MOT charges;<\/li>\n
        • Facilitate international cruise operations; and<\/li>\n
        • Support the ease of doing business in the cruise tourism sector.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

          4. Impact on Cruise Operations<\/h2>\n

          The exemption is expected to:<\/p>\n

            \n
          • \n
              \n
            • Reduce operational costs associated with international cruise services;<\/li>\n
            • Improve passenger facilitation;<\/li>\n
            • Streamline Customs clearance procedures; and<\/li>\n
            • Promote the development of India’s cruise tourism ecosystem.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              5. Key Takeaway<\/h2>\n

              CBIC has clarified that no Merchant Overtime (MOT) charges shall be levied<\/strong> for Customs services relating to the clearance of international cruise passengers and their accompanied baggage at 24\u00d77 Customs locations<\/strong>, thereby facilitating smoother and more cost-effective cruise operations.<\/p>\n","protected":false},"excerpt":{"rendered":"

              Circular No. 27\/2026-Customs, Dated 15-06-2026 The Central Board of Indirect Taxes and…<\/p>\n","protected":false},"author":19,"featured_media":9661,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,178,47],"tags":[],"class_list":["post-9633","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-customs-statutory-scope"],"yoast_head":"\nCBIC Waives Merchant Overtime Charges for International Cruise Passenger Clearance<\/title>\n<meta name=\"description\" content=\"CBIC has exempted Merchant Overtime charges on international cruise passenger and baggage clearance at 24\u00d77 Customs locations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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