Customs - Standard Unit Quantity Code (UQC)
THE Customs Tariff Act, 1975 prescribes only a 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/Shipping Bills.
The Mumbai Air Cargo Complex Principal Commissioner directs that all officers and staff 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.
It should also be ensured that 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 EOI data quality and combat the menace of misdeclaration of description and under valuation.
However, he sees certain difficulties faced both by the Trade as well as Officers during implementation of the UQC norms in the following areas:
1. MRP Based assessments,
2. Where the statutory UQC is at complete variance with established standard trade practices and is unreasonable/illogical to implement
He has issued instructions in order to ameliorate genuine difficulties.
1) In respect of non-RMS facilitated bills of entry, the Group AC/DCs are empowered to waive the prescribed UQC, wherever there is non-compatibility and waiver needs to be given.
2) In case of RMS facilitated Bills of Entry, wherever the prescribed UQC needs to be waived, the concerned ACs /DCs (Sheds) are empowered to do so.
3) In case of RMS facilitated Bills of Entry, where the UQC has to be changed the Sheds officers shall have no option but to send back such Bills of Entry to the assessment group. In these cases, the Trade/Customs Brokers are required to correctly declare the UQC at the first instance itself along with the complete description of the goods including make, model, grade, brand name etc. so that such instances may not recur and clearances may not be delayed.
In the Customs Tariff, the UQC for tampons under 9619 00 20, is Kg.