Customs - Declare the Standard Unit Quantity Code (UQC)
CBEC in Circular No. 26/2013-Customs dated 19.07.2013 observed that Standard Unit Quantity Codes (UQC) indicated in the Customs Tariff Act, 1975 are not being uniformly declared by importers for the same Tariff Items across different Customs locations. This results in poor quality of trade data and makes meaningful comparisons difficult. The use of non-uniform UQCs reduces utility of data in the National Import Data Base (NIDB) in comparing the declared value of a product with contemporaneous imports of identical or like/similar goods.
The Delhi Customs in a Public Notice states,
The Customs Tariff Act, 1975 prescribes only a single 'Unit Quantity Code (UQC)' against each Tariff Item and it is the requirement of the law that the same is properly declared by importer / Customs Brokers in the Bills of Entry at the time of self assessment under Section 17 of Customs Act, 1962.
Further, Directorate General of Valuation has observed description of goods mentioned by the Importers in the Bills of Entry are either vague, incomplete or are not standard. It is emphasized that the detailed description of goods including parameters having a bearing on value, viz, composition/ percentage of the product, grade, configuration, denier, gsm, size, type / brand, machine /hand made, other special attributes, etc., should be declared in the Bills of Entry.
It is, therefore, brought to the notice of all the Importers/ Customs Brokers that they should declare complete & relevant description of the import goods in the bills of entry, including vital parameters which influence the valuation of the goods, viz., composition / percentage of the product, grade, configuration, denier, gsm, size, type/ brand, machine made or handmade, etc., with the correct and prescribed Standard Unit Quantity Codes (UQC) as per the Customs Tariff Act, 1975.
Deviation from the prescribed norms may lead to delayed clearance due to consequential scrutiny and investigation with penal actions.
Please also see Standard Unit Quantity Code (UQC) - be sure of your product - litres or metres in DDT 2153 22.07.2013 and 30 12 2005
Delhi Customs Public Notice No. ., Dated: October 08, 2014