The fees of an Officer as per the new Customs Regulations Order No. 113 of 2014 are as follows:
- From 6:00am to 7:30am and 4:30pm to 6:00pm, Monday to Friday (excluding public holidays) is 1,000vt per hour. This is an increase of 50vt from 950vt previously.
- From 6:00pm to 6:00am Monday to Friday (excluding public holidays) is 1,500vt per hour. This is an increase of 300vt from 1,200vt previously.
- On Saturdays, Sundays or public holidays is 2,000vt per hour. This is an increase of 800vt from 1,200vt previously.
- For each hour or part of an hour during which the Officer provides services requested, including travelling time, the minimum hour charged for each Officer is 3 hours.
A person requesting the services of a Customs Officer on a craft (aircraft or vessel) that lands or berths at a place that has not been declared under the Customs Act is to pay:
- The above relevant service fees (same as before); and
- A clearance fee of 5,000vt. This is an increase of 2,000vt from 3,000vt previously.
Furthermore, in addition to the above service fees, Customs has increased the Declaration transaction fees by increasing the IT processing fee from 250vt to 500vt, while the Customs service fee on declarations remained as 500vt. This has resulted in an increased of the ASYCUDA fees from 750vt to 1,000vt.
Unlike in the previous practice, the new Regulations state that the above fees are inclusive of Value Added Tax. It is therefore anticipated that, despite the above increases, the fees levied should not be that substantial, since VAT is now inclusive.
Furthermore, Customs feels that the increase is fair considering the fact that we have been applying the same rate for over 14 years despite the increase cost of fuel, systems, overtime costs and other administrative costs.
It is also worthwhile noting that despite being a revenue department, Customs does not consider its fees as a revenue generating initiative. This is in accordance to the World Customs Organization’s Revised Kyoto Convention which states that Customs fees are levied primarily to recover the cost of Customs providing the required services. Customs fees should not therefore be confused as consolidated Government revenue despite the fact that it is deposited into the Government’s “big basket”. This has been a misunderstanding by many, including those concerned within the Government. Customs fees should actually be put aside to assist Customs to recover the cost of providing the services and to enhance its services for the benefit of its clients. Customs anticipates that those concerned within the Government would recognize this and make the relevant changes in the Government accounts to cater for this.
