Unit Quantity Code requirement: prescribed UQC must be declared; waivers allowed in specified RMS and non RMS cases. The prescribed single Unit Quantity Code (UQC) under the Customs Tariff Act, 1975 is mandatory and must be correctly declared in Bills of Entry and Shipping Bills; officers must ensure compliance and comprehensive product descriptions to improve EDI data quality. To address practical difficulties-notably in MRP assessments and where statutory UQCs conflict with trade practice-Group AC/DCs may waive UQC for non RMS bills and ACs/DCs (Docks) may waive for RMS bills; for RMS cases requiring UQC change, Docks must return the Bill to the assessment group. Traders must declare the correct UQC and full description initially.
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Provisions expressly mentioned in the judgment/order text.
Unit Quantity Code requirement: prescribed UQC must be declared; waivers allowed in specified RMS and non RMS cases.
The prescribed single Unit Quantity Code (UQC) under the Customs Tariff Act, 1975 is mandatory and must be correctly declared in Bills of Entry and Shipping Bills; officers must ensure compliance and comprehensive product descriptions to improve EDI data quality. To address practical difficulties-notably in MRP assessments and where statutory UQCs conflict with trade practice-Group AC/DCs may waive UQC for non RMS bills and ACs/DCs (Docks) may waive for RMS bills; for RMS cases requiring UQC change, Docks must return the Bill to the assessment group. Traders must declare the correct UQC and full description initially.
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