Unit Quantity Code compliance: waivers and procedural steps permit officers to amend UQC while requiring complete goods description. Compliance with the Unit Quantity Code is mandatory in Bills of Entry and Shipping Bills; officers must ensure the correct statutory UQC is recorded and the Bill contains a comprehensive description of goods. Where the statutory UQC is incompatible with trade practice or in MRP-based assessments, Group ACs/DCs (non-RMS) and concerned ACs/DCs (RMS docks) are empowered to waive the UQC, and RMS dock officers must return Bills to the assessment group when a UQC change is required. Trade must correctly declare UQC and full descriptions at submission to avoid delays.
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.
Unit Quantity Code compliance: waivers and procedural steps permit officers to amend UQC while requiring complete goods description.
Compliance with the Unit Quantity Code is mandatory in Bills of Entry and Shipping Bills; officers must ensure the correct statutory UQC is recorded and the Bill contains a comprehensive description of goods. Where the statutory UQC is incompatible with trade practice or in MRP-based assessments, Group ACs/DCs (non-RMS) and concerned ACs/DCs (RMS docks) are empowered to waive the UQC, and RMS dock officers must return Bills to the assessment group when a UQC change is required. Trade must correctly declare UQC and full descriptions at submission to avoid delays.
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