Standard Unit Quantity Code (UQC) - be sure of your product - litres or metres
THE issue of poor quality of trade data has been engaging the attention of the Government. An analysis of National Import Data Base (NIDB) by the Central Government reveals that there are at times variations between the lowest and highest unit values of the same item, which might escape detection on account of the use of different unit codes.
The matter has been carefully examined by the Board with the objective of improving data quality both from the view point of generating error free trade statistics as well as providing usable contemporary reference values to the assessing officers. The Board notes that Standard Unit Quantity Codes (UQC) indicated in the Customs Tariff Act, 1975 are not being uniformly declared by importers and exporters for the same items across different Customs locations. This impacts data quality and makes comparisons and aggregations difficult. The use of non-uniform UQCs for the same item also vitiates the quality of the NIDB data and reduces its utility to the assessing officers, who are unable to ascertain the contemporaneous values or assessment practice of a given item in different Customs locations.
The Board is of the view that the solution lies in improving the quality of data by using standard UQCs.
And to do this, the Board directs that the Customs field formations should ensure that only the correct and prescribed Standard UQC as per the Customs Tariff Act, 1975 is mentioned in Bills of Entry/ Shipping Bills.
At the same time, the Board cautions that the exercise should not result in delays in clearance of cargo.
The Directorate of Valuation is also advised to monitor the correct use of UQCs and modify the software applications suitably.
In the conference of Chief Commissioners presided over by the Member (Customs) CBEC held on 01/10/2005, it was decided that all the Customs stations should take action to implement the Standard Unit of Quantity prescribed in the Customs Tariff within a period of three months. After nearly eight years, Board finds that the decision taken at its Chief Commissioners' conference to implement the standard within three months is yet to be implemented!
Please also see 30 12 2005
CBEC Circular No. 26/2013 -Cus., Dated: July 19, 2013