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<h1>Customs Circular Enforces Strict UQC Compliance for Accurate Declarations in Bills of Entry and Shipping Bills per Tariff Act 1975.</h1> The circular from the Office of the Principal Commissioner of Customs, Bengaluru, emphasizes strict compliance with the Central Board of Excise and Customs' Circular regarding the use of Standard Unit Quantity Codes (UQC) as per the Customs Tariff Act, 1975. It mandates accurate declaration of UQC in Bills of Entry and Shipping Bills to improve data quality and prevent mis-declaration. The notice addresses challenges in implementing UQC norms, particularly in MRP-based assessments and cases where statutory UQC conflicts with trade practices. It provides guidelines for waiving UQC requirements, empowering specific officers to address these issues and ensure accurate declarations.