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Standard Unit Quantity Code (UQC)

Circular No.ES/ 43 /2018-19                                                           April 30, 2018

To: Members of the Council

Sub.: Standard Unit Quantity Code (UQC)

Dear Member,

This is to inform you that the Office of the Commissioner of Customs (Import-I), Mumbai Customs has issued Public Notice No.69/2018 dated 26th April, 2018 inviting attention of all Members of Trade and Custom House Brokers to CBEC Circular No. 26/2013 dated 19.07.2013 regarding compliance of Standard UQC.

It is reiterated that the Instructions contained in the said CBEC circular dated 19.07.2013 should be strictly complied with.

As you are aware, the Customs Tariff Act, 1975 prescribes only single Unit Quantity Code (UQC) against each Tariff Item, and it is mandatory that the same is properly declared by importers/exporters/Customs Brokers in the Bills of Entry. Therefore, all officers and staff of Customs are directed to ensure the following –

  1. Only the correct and prescribed Standard UQC as per the Customs Tariff Act, 1975 is mentioned in Bills of Entry.
  2. The description contained in Bill of Entry is comprehensive and indicates all relevant parameters like make, model, grade, quality, specifications, brand name etc., so as to significantly improve EDI data quality and combat the menace of mis-declaration of description and under valuation.

However it is observed that certain difficulties are being faced both by the Trade as well as Officers during implementation of UQC norms in cases where the statutory UQC is at complete variance with established standard trade practices and is difficult to implement.

Accordingly, instructions are issued in order to improve genuine difficulties which are given in the above Public Notice issued by Mumbai Customs.

Members are requested to make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR

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