Unit Quantity Code compliance required; waiver authority exists for incompatible UQCs and correct declaration is mandated. The Customs Tariff Act prescribes a single Unit Quantity Code (UQC) per tariff item which importers, exporters and Customs Brokers must declare in Bills of Entry and Shipping Bills; officers must ensure the statutory UQC is used and that descriptions include make, model, grade, specifications and brand to improve EDI data quality. Where statutory UQCs conflict with market practice or MRP-based assessments, Group AC/DCs may waive the UQC for non-RMS entries and ACs/DCs (Sheds) may waive for RMS entries; for RMS entries requiring UQC changes, Sheds must return the Bill to the assessment group, and trade must correctly declare UQC and full particulars initially 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 required; waiver authority exists for incompatible UQCs and correct declaration is mandated.
The Customs Tariff Act prescribes a single Unit Quantity Code (UQC) per tariff item which importers, exporters and Customs Brokers must declare in Bills of Entry and Shipping Bills; officers must ensure the statutory UQC is used and that descriptions include make, model, grade, specifications and brand to improve EDI data quality. Where statutory UQCs conflict with market practice or MRP-based assessments, Group AC/DCs may waive the UQC for non-RMS entries and ACs/DCs (Sheds) may waive for RMS entries; for RMS entries requiring UQC changes, Sheds must return the Bill to the assessment group, and trade must correctly declare UQC and full particulars initially to avoid delays.
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