1. Attention of all officers and staff working in JNCH is invited to 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 prescribed only a single Unit Quantity Code (UQC) against each Tariff Item, and it is mandatory that the same is properly declared by importers/exporters/Customs Brokers in the Bills of Entry/Shipping Bills. All officers and staff should ensure that only the correct and prescribed Standard UQC as per the Customs Tariff Act, 1975 is mentioned in the Bills of Entry / Shipping Bills.

3. It should also be ensured that the description contained in Bills of Entry/Shipping Bill is comprehensive and indicates all relevant parameters like make, model, grade, quality, specifications, brand name etc., so as to significantly improve EDI data quality and combat the menace of mis-declaration of description and under valuation.

4. However, it is seen that certain difficulties are being faced both by the Trade as well as Officers during implementation of the UQC norms especially where the statutory UQC is 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. Such cases should be compiled every month by the Groups and reported to the Commissioner.

ii. In case of RMS facilitated Bills of Entry, wherever the prescribed UQC needs to be waived for reasons as above, the concerned ACs/DCs (Docks) are empowered to do so. ACs/DCs (Docks) will again be required to compile such non-compatible cases and report to the Commissioner every month through the ADC (Docks).

iii. In case of RMS facilitated Bills of Entry, where the UQC has to be changed the Docks Officers shall have no option but to send back such Bills of Entry to the assessment group. In these cases the officers shall sensitize the Trade/Customs Brokers to correctly declare the UQC at the first instance itself so that such instances may not recur and clearances may not be delayed.

iv. In case of Shipping Bills the Export Docks 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. Such cases should be compiled every month by the concerned AC/DCs (Export Docks) and reported to the Commissioner.

6. All Group & Export Docks ACs/DCs shall identify the commodities where the statutory UQC is at variance with the established standard trade practice and prepare a group wise eight digit level list of such non-compatible UQC items and report to Commissioner by 31.10.2013. Further, in order to ensure smooth implementation of the CBEC Circular dated 19.07.2013 all officers shall sensitize the Trade and Customs Brokers to correctly declare the prescribed UQC at the first instance itself along with the complete description of the goods including make, model, grade, brand name etc., so that the clearances may not be delayed.

Sd/-15.10.2013
(S.H. HASAN )
Commissioner of Customs (Export)JNCH

Copy to :-
1. Chief Commissioner of Customs, Mumbai Zone-II
2. Commissioner of Customs (Import), JNCH, Mumbai – II
3. All Addl. Commissioners of Customs, JNCH, Mumbai-II
4. All Dy/Asstt. Commissioner of Customs, JNCH, Mumbai-II
5. DC/EDI for uploading in website of JNCH.