Units of measurement declaration must use statutory standard units, or applicable schedule units, or face penal consequences. Importers, exporters and authorised CHAs must declare quantities in statutory standard units when filing Bills of Entry and Shipping Bills; declarations in non-standard units breach customs measurement requirements and may attract penal action. Where export duties are payable in alternate units as prescribed by the relevant schedule, those schedule-specified units must be used for export declarations.
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.
Units of measurement declaration must use statutory standard units, or applicable schedule units, or face penal consequences.
Importers, exporters and authorised CHAs must declare quantities in statutory standard units when filing Bills of Entry and Shipping Bills; declarations in non-standard units breach customs measurement requirements and may attract penal action. Where export duties are payable in alternate units as prescribed by the relevant schedule, those schedule-specified units must be used for export declarations.
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