Re-organization of customs National Assessment Centers and Faceless Assessment Groups


Central Board of Indirect Taxes & Customs vide notification dated 31st of May, 2023 has provided for Re-organization of customs National Assessment Centers and Faceless Assessment Groups. The important responsibilities of the NACs shall include the following:

  1. Monitor the assessment practice for enhancing uniformity of classification, valuation, exemption benefit, and compliance with import policy conditions.
  2. Assess the application of Compulsory Compliance Requirements (CCRs) and ensure uniform practices in accordance with the relevant statutes/Legal provisions.
  3. Study audit objections and take corrective actions regarding assessments, wherever necessary and provide inputs to the concerned ports of import.
  4. Analyze the RMS facilitated Bills of Entry pertaining to Chapters falling under their purview and advise the DGARM regarding possible interventions or review of risk parameters.
  5. Liaise with Principal Commissioner/Commissioner of Customs at ports of import about interpretational issues pertaining to classification, valuation, the scope of exemption notifications, and trade policy conditions.
  6. Interact with sectoral trade and industry for inputs, and on issues relating to assessment. VII. Function as a knowledge hub or repository for that particular Chapter(s);
  7. Examine the orders/appellate orders in relation to assessment practices pertaining to goods assigned to each Faceless Assessment Group and provide inputs to the Commissionerates for uniformity of assessment orders before legal fora.
  8. Constitute Working Groups for matters relating to: a) Monitoring for timely assessment of Bills of Entry b) Valuation and related issues c) Classification and related issues d) Restrictions and prohibitions and Co-ordination with PGAs e) Communication and Outreach for departmental officers and trade f) Any other matter relevant to timely and uniform assessment, as may be decided.

Following changes are made to the structure of NACs :

  1. The number of NACs has been reduced to 8, from the existing 11 (i.e by merging chemicals I, II and III into Chemicals and by merging Automobiles & Instruments and Misc. products/project imports into Automobiles, Instruments, Misc. products & Project Imports).
  2. Each of the 8 NACs would now be convened by one Pr. Chief/Chief Commissioner.

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