Compliance of Standard UQC

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....l Board of Excise and Customs, New Delhi's 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. 02. 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 ma....

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....d assessments, (ii) Where the statutory UQC is at complete variance with established standard trade practices and is unreasonable/ illogical to implement. 05. 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 with the concurrence of their Additional Commissioners are empowered to waive the ....