OFFICE OF THE COMMISSIONER OF CUSTOMS
C.R.BUILDING : QUEENS ROAD
POST BOX NO 5400
BANGALORE-1

1.>            Attention of Importers / Exporter / Customs House Agents and Trade Associations is invited to Circular No. 51/2003 Cus dated 18.06.2003 issued by the Central Board of Excise and Customs (circulated vide Public Notice No. 82/03 dated 27.06.2003 issued by this Commissionerate) issued in connection with the introduction of the revised 8 digit commodity classification for imports made effective from February, 2003.  Column 3 of the revised tariff specifies the unit base for every item / commodity as the Standard Unit of Quantity.  It was accordingly mentioned in the said circular that the field formations should ensure that the measurements (weight/volume/length or area) both in the bill of entry and the shipping bill are indicated in the unit of measurement mentioned in the 8 digit import tariff schedule.  In addition to this, the parties could continue to use the units of measurement as per their terms of sale or purchase.

2. >           However, a study conducted about the usage of different units of quantity revealed that very often different units are being used for the same goods (for example, Petroleum / oil in litres, kilo litres, Kgs, MT, Drums, etc., ) while the specified unit is “Kg”.  Similarly it is also found that unacceptable units like sacks, cartons, bundles etc., are being used in respect of certain goods.  Usage of incomprehensible unit (for example nos in respect of cloves has also come to notice).  This is causing difficulties in maintenance of database, data analysis, risk management all of which are eventually aimed at trade facilitation and automation. 

 3.>         The Trade is therefore informed that in respect of imports, they should immediately start ensuring that Standard Unit of Quantity as prescribed in col.3 of the Customs Tariff is mentioned in their documents.  In the event of non-compliance, Assessing Officers would be entitled to raise a query and not clear the bill of entry till the requirement of  Standard Unit of Quantity are complied with.  In respect of exports, the date for enforcement will be decided by the Board in consultation with the Ministry of  Commerce which will be communicated in due course.