sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Latest Expert Exchange
« Customs and Excise »
 Clarification with respect to amendments to Customs and Central Excise notifications
 Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians
 Notification No. 95/2018-CUSTOMS (N.T.)
 Notification No. 3/2016-Customs (SG) Ministry of Finance
  Notification No.77/2018-Customs Ministry Of Finance
 Notification No.77/2018-Customs Ministry Of Finance
  Notification No. 22/2018-Central Excise Ministry Of Finance
 Notification No. 21/2018-Central Excise Ministry Of Finance
 Notification No. 85/2018 - Customs (N.T.) Central Board Of Indirect Taxes And Customs
 Ministry Of Finance Notification No. 69/2018 – Customs
 Ministry Of Finance Notification No. 70 /2018–customs

Regarding Standard Unit Quantity Code (UQC)
July, 20th 2013

Circular No. 26 /2013 -Customs


F. No. 450/180/2009- Cus. IV

Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise and Customs)



227- B, North Block, New Delhi

Dated 19.07.2013




All Chief Commissioners of Customs/Customs (Preventive)

All Chief Commissioners of Customs and Central Excise

All Commissioners of Customs / Customs (Preventive)

All Commissioners of Central Excise and Customs

All Directors General under CBEC.


Sir / Madam,

Subject: Standard Unit Quantity Code (UQC) - regarding.



            The issue of poor quality of trade data has been engaging the attention of the Government. Further, an analysis of National Import Data Base (NIDB) reveals that there  are at times variations between the lowest and highest unit values of the same item, which might escape detection on account of the use of different unit codes.


2.         The matter has been carefully examined with the objective of improving data quality both from the view point of generating error free trade statistics as well as providing usable contemporary reference values to the assessing officers. The Board notes that Standard     Unit Quantity Codes (UQC) indicated in the Customs Tariff Act, 1975 are not being uniformly declared by importers and exporters for the same items across different Customs locations. This impacts data quality and makes comparisons and aggregations difficult. The use of non-uniform UQCs for the same item also vitiates the quality of the NIDB data and reduces its utility to the assessing officers, who are unable to ascertain the contemporaneous values or assessment practice of a given item in different Customs locations. Therefore, the solution lies in improving the quality of data by using standard UQCs.


3.         In this regard, it is seen that 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 importers/exporters/Customs Brokers in the Bills of Entry/Shipping Bills. It is the view that the correct declaration of the UQC, as indicated in the Customs Tariff Act, 1975 would resolve the aforementioned difficulties. Accordingly, it is directed by the Board that Customs field formations should ensure that only the correct and prescribed Standard UQC as per the Customs Tariff Act, 1975 is mentioned in Bills of Entry/ Shipping Bills.


4.         Board desires the Chief Commissioners of Customs to ensure that instructions as aforementioned are complied with scrupulously. There should, however, be an endeavour that the exercise does not result in delays in clearance of cargo. The Directorate of Valuation shall monitor the correct use of UQCs and DG (System) shall modify the software applications suitably to give effect to mandatory compliance of correct UQC.


5.         Difficulty faced, if any, in implementation of aforementioned instructions may be brought to the notice of the Board.


Yours faithfully



Director (Customs)



Site is maintained under supervision of Directorate General of Systems and Data Management, New Delhi

<< Back

Home >>

This site is best viewed with Internet Explorer 5.0 and above with  1024 x 768  pixels resolution

Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Our Portfolio

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions