Standard Unit Quantity Code (UQC) for each Trariff item.

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....o CBEC Circular No.26/2013 dated 19.07.2013 regarding compliance of Standard UQC. It is reiterated that the instructions contained in the said circular dated 19.07.2013 should be strictly complied with. 2. In this regard, it may be seen that the Customs Tariff Act, 1975 prescribes only a single Unit Quantity Code (UQC) against each Tariff Item, and it is mandatory that the same is properly declar....

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.... at complete variance with established standard trade practices and is unreasonable/illogical to implement. 5. The following instructions are issued in order to ameliorate genuine difficulties. i. In respect of non-RMS facilitated bills of entry, the Group AC/DCs are empowered to waive the prescribed UQC, wherever there is non-compatibility such as at Para (4) above and waiver needs to be given.....