Declaration of Standard Unit Quantity Code (UQC) & complete description of Export Goods– reg. - Customs - 12/2014

OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) Export Shed, Air Cargo Complex, Sahar, Mumbai 400099 F. No. S/6 Misc. -308/2014/Exp. Shed/ ACC Dated : 06 .09.2014 PUBLIC NOTICE No. 12/2014 Subject: Declaration of Standard Unit Quantity Code (UQC) complete description of Export Goods reg. Attention of Exporters / Customs Brokers is invited to the C.B.E.C s Circular No. 26/2013-Customs dated 19.07.2013 wherein the Board has, inter alia, observed that Standard Unit Quantity Codes (UQC) indicated in the Customs Tariff Act, 1975 are not being uniformly declared by exporters for the same items across different Customs locations. This impacts data quality and makes comparisons and aggregations difficult. The use of non-uniform UQC s for the same items also vitiates the quality of NIDB data and reduces its utility in ascertaining the contemporaneous values or assessment practice of a given item in different Customs locations. 2. The Customs Tariff Act, 1975 prescribes only a single Unit Quantity Code (UQC) against each Tariff item and it is the requirement of the law that the same is properly declared by exporters / Customs Brokers in the Shipping Bills. 3. Further, Directorate General of Valuation has observed that description of goods mentioned by the exporters in the Shipping Bills / invoices are either vague, incomplete or are not standard. It is emphasized that the detailed description of goods including parameters having a bearing on value, viz, composition/percentage of the product, grade, configuration, denier, gsm, size, type/brand, machine / hand made, other special attributes, etc., should be declared in the Shipping Bills and export invoices. 4. It is, therefore, brought to the notice of all the Exporters / Customs Brokers that they should declare complete relevant description of the export goods in the shipping bills, including vital parameters which influence the valuation of the goods, viz., composition/ percentage of the product, grade, configuration, denier, gsm, size, type / brand, machine made or handmade, etc. with the correct and prescribed Standard Unit Quantity Codes (UQC) as per the Customs Tariff Act, 1975. Deviation from the prescribed norms may lead to delayed clearance and / or cancellation of exports due to consequential scrutiny and investigation with penal actions. [ ANIL KUMAR GUPTA] COMMISSIONER OF CUSTOMS (EXPORT) AIR CARGO COMPLEX, MUMBAI.