National Assessment Centre
(NAC) Portal to Promote Uniformity and Transparency in Customs Assessment, Valuation
and Classification Launched, but Login Allowed only to Assessment Centre
Officials
The NAC Portal creates
a single digital
repository for Customs assessment precedents and guidance,
particularly on classification
and valuation, enabling both trade and Customs formations to
access the same information and thereby reduce inconsistent assessment
practices and avoidable disputes.
Circular
No. 41/2026-Customs dated 3 September 2026 introduces the NAC Portal, a common
digital platform for trade and Customs officers to access assessment-related
decisions, rulings, advisories and other reference material.
1.
Background
o The initiative builds on the rollout of faceless assessment in Customs
and constitution of National Assessment Centres (NACs) under Circular No.
40/2020-Customs dated 04.09.2020.
o NACs were established to promote uniformity and consistency in Customs
assessment.
2.
NAC
Portal introduced
o CBIC has developed a common digital
platform called the National
Assessment Centre (NAC) Portal.
o It is accessible at naccustoms.gov.in.
o Trade and other stakeholders can directly
access information and use a keyword-based
search facility to locate and download relevant documents.
3.
Information
available on the Portal
o Audit objections, CAAR rulings and legal
decisions.
o Issues resolved or taken up by NACs and
issues requiring policy
intervention.
o Matters concerning classification, valuation and other
assessment-related issues.
o NAC meeting minutes, advisories, alerts,
Circulars/Public Notices.
o Zone-wise CCFC/PTFC information, including meeting
minutes and issues deliberated.
o Other relevant assessment and trade-facilitation information.
4.
Benefits
for trade
o Importers, Customs Brokers and other
stakeholders will have a common source for accessing decisions, clarifications
and deliberations on classification
and valuation.
o Expected to improve compliance, reduce
divergent interpretations and practices, and provide greater transparency, certainty and
predictability.
5.
Benefits
for Customs
o The common repository will help Customs
officers across formations take informed
and consistent decisions.
o It is intended to strengthen the NAC
mechanism and facilitate trade.
6.
Role-based
access for NACs
o The Portal provides role-based logins for
administration, reporting and monitoring.
o Each NAC can upload, update and manage
information relating to its allocated commodities/products and functional
domain.
7.
Regular
updating mandated
o NACs are required to regularly update the Portal.
o They are encouraged to make effective use
of the information, particularly for classification,
valuation and other assessment-related matters, to promote
uniformity.
8.
CCFC/PTFC
issues to receive priority
o Issues concerning commodities raised by
stakeholders during CCFC/PTFC
for guidance or uniformity in assessment should be uploaded on the Portal on a priority basis.
9.
User
Manual
o The User
Manual for the NAC Portal has been uploaded on ICEGATE.
10. Publicity
o Field formations have been advised to give
the Circular wide
publicity through Trade/Public Notices to promote awareness and
effective use of the Portal.
[CBIC Circular No. 41/2026-Customs dated 03 Sept
2026]
Subject: National Assessment Centre (NAC) Portal for Trade
and department for effective dissemination of information.
Reference is
invited to Circular No. 40/2020-Customs dated 04.09.2020 regarding the roll out
of faceless assessment in customs and constitution of National Assessment Centres (NACs) for the purpose of ensuring uniformity and
consistency in Customs assessment across formations.
2. In furtherance
of this endeavour, a common digital platform, namely
the National Assessment Centre (NAC) Portal, has been envisaged to provide
trade and stakeholders with transparent and readily accessible source of NAC
decisions, legal precedents, CAAR rulings, Advisories and audit observations
promoting uniformity, certainty and transparency in assessment across Customs
formations, enhancing predictability and informed compliance, while reducing
divergent practices and avoidable disputes.
3. Accordingly,
the NAC Portal has been developed and is accessible at naccustoms.gov.in,
enabling trade and other stakeholders to directly access relevant information
on the Portal. The Portal also provides a keyword-based search functionality, enabling
users to readily locate and download relevant documents and reference material.
The NAC Portal may be accessed through any secure web browser available in the
public domain.
4.
The Portal, inter alia, provides for information related to:
(i) Audit
Objections, CAAR Rulings, Legal Decisions.
(ii) Issues
resolved/taken up by NACs and issues requiring policy intervention;
(iii) Issues
relating to classification, valuation and other assessment-related matters;
(iv) Minutes of
NAC meetings, advisories, alerts, circulars/Public Notices;
(v) Zone-wise
CCFC and PTFC related information, including Minutes of Meetings and issues
deliberated therein; and
(vi)
other relevant assessment and trade-facilitation related
information/references.
5. Availability
of such information through a common platform would facilitate importers,
Customs Brokers and other stakeholders in accessing relevant decisions, clarifications
and deliberations concerning classification, valuation and other assessmentrelated matters. This would promote better
compliance, reduce avoidable divergent interpretations and practices, and
provide greater transparency and certainty to trade. At the same time, a common
repository of assessment-related information would assist Customs officers
across formations in taking informed and consistent decisions, thereby further strengthening
the NAC mechanism and facilitating trade.
6.1. The NAC
Portal provides role-based logins for administration, reporting and monitoring.
The Portal is accessible to each NAC through its respective NAC login credentials.
The Portal enables the respective NAC to upload, update and manage information and
records pertaining to its allocated commodities/products and functional domain.
6.2. The NACs to
update the portal regularly through the credentials provided for the same and
are encouraged to make effective and regular use of the information and
reference material available on the NAC Portal, particularly in matters
relating to classification, valuation and other assessment-related issues, with
a view to promote uniformity and reduce divergent practices.
6.3 Information
concerning commodities which are taken up by stakeholders during CCFC/PTFC for
guidance/uniformity in assessment should be updated in the portal on priority
basis.
7.
The User Manual for the NAC Portal is uploaded on icegate.gov.in
8. Wide publicity
may be given to this Circular by issuance of Trade/Public Notices by the concerned
field formations so as to facilitate awareness and effective utilisation of the NAC Portal by trade and other
stakeholders, wherever applicable.
9. Difficulties,
if any, encountered in the implementation or operation of the NAC Portal may be
brought to the notice of the Board.