Standard unit quantity code compliance required; waivers and procedural adjustments permitted to address trade incompatibilities. A single Unit Quantity Code (UQC) per tariff item must be declared in Bills of Entry and Shipping Bills, with comprehensive descriptions to improve EDI data quality and prevent mis-declaration and undervaluation. Where UQC implementation creates genuine difficulties such as in MRP assessments or conflicts with trade practice, delegated waiver powers are provided to Group AC/DCs or ACS/DCs (Shed) with Additional Commissioner concurrence; RMS cases requiring UQC change must be returned to the assessment group and trade must declare correctly at the first instance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Standard unit quantity code compliance required; waivers and procedural adjustments permitted to address trade incompatibilities.
A single Unit Quantity Code (UQC) per tariff item must be declared in Bills of Entry and Shipping Bills, with comprehensive descriptions to improve EDI data quality and prevent mis-declaration and undervaluation. Where UQC implementation creates genuine difficulties such as in MRP assessments or conflicts with trade practice, delegated waiver powers are provided to Group AC/DCs or ACS/DCs (Shed) with Additional Commissioner concurrence; RMS cases requiring UQC change must be returned to the assessment group and trade must declare correctly at the first instance.
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