CBIC issues guidelines for Posting of staff at Customs areas & collection of Cost Recovery Charges [Read Circular]

CBIC - guidelines - Posting of staff at Customs areas - collection of Cost Recovery Charges -Taxscan

The Central Board of Indirect Taxes and Customs (CBIC) issued the comprehensive guidelines relating to the posting of officers and staff at Customs areas and collection of the Cost Recovery Charges.

Over the period of time, a gamut of issues has been brought to the notice of the Board through various representations.

These issues include the effective date of exemption from the Cost Recovery Charges, reverting back to Cost Recovery Charges upon failing to achieve benchmark post exemption, interest payable on delayed payments, advance payment in a quarter even though the facility stops it’s operation in the quarter, recovery for sanctioned strength and deployment of lesser number of staff, threshold criteria of performance for exemption, and effective date for stoppage of payment if a facility to be de-notified.

The CBIC circular elaborated on the applicability, Staffing Norms, Creation of posts on the basis of Cost Recovery Charges,  Payment of Cost Recovery Charges, Eligibility for Exemption from Cost Recovery Charges, Withdrawal of exemption granted, Procedure for claiming/grant of exemption, and De-notification and Cost Recovery Charges.

“In the initial stages of operation of a facility due to less volume of work, full strength of the officers may not be required. In such cases, if the facility requests, the Principal Commissioner or Commissioner of Customs may, after his consideration, post less than the sanctioned strength of officers. Gradually, when the business picks up, the full contingent of staff may be posted,” the CBIC in respect of the staffing norms said.

It is noteworthy that the proposal for continuation of posts shall be sent in advance i.e. two months before the expiry of validity of the posts created.

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