Faceless Assessment – Re-organisation of National Assessment Centres and Faceless Assessment Groups - Customs - 13/2023

Circular No. 13/2023-Customs F. No. 450/26/2019-Cus. IV(Pt) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes Customs) Room No. 227B, North Block, New Delhi, dated 31st of May, 2023. To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive) / Customs and Central Tax All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal Director Generals/ Director Generals under CBIC. Madam/Sir, Subject: Faceless Assessment Re-organisation of National Assessment Centres and Faceless Assessment Groups- reg. Reference is invited to Circular No.40/2020-Customs dated 04.09.2020 on the constitution of National Assessment Centres (NACs), their roles and responsibilities, the co -ordination to be done by the Co-conveners of the NACs with directorates and Board etc. Further vide para 3.3 and 3.4 of Circular No.14/2021-Customs dated 07.07.202 1, NACs and the Faceless Assessment Groups (FAGs) were re-organized to promote specialization. 2. Recently, Board has further reviewed the performance of Faceless Assessment and has deliberated upon certain aspects relating to the functioning and structure of the NACs and FAGs, in view of fresh measures taken in relation to Faceless Assessment such as implementation of Anonymised Escalation Mechanism (AEM) to address grievances in delays in assessments and implementation of Standard Examination Orders to enhance uniformity of examinations. Accordingly, it is proposed to effect the following changes in the scheme of Faceless Assessment. Changes to NAC Structure: 3. Following changes are made to the structure of NACs : a. 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 ). b. Each of the 8 NACs would now be convened by one Pr. Chief/Chief Commissioner as indicated in column 1 of the Table in the Annexure. ( On the basis of the assessable value of goods imported in the zone in the ascending order ). Re-organization of Faceless Assessment Groups: 4. In alignment with the changes to NAC, Faceless Assessment Groups (FAG) for different commodities listed in the Column (2) of the table in annexure to this circular has been identified based on the imported goods handled by these goods on basis of assessable value. This is done to further promote specialization. 5. Except for the changes in the NACs stipulated in paras above, the Conveners would be responsible for carrying out all the roles and responsibilities entrusted to Co conveners and outlined in Circular No.40/2020-Customs dated 04.09.2020 . 6. The changes informed in this circular would be effective from 15.06.2023 and DG Systems would issue suitable advisory in this regard. Any issue in implementation may be brought to the notice of the Board. 7. Hindi version follows. (Ananth Rathakrishnan) Director (Customs) Annexure to Circular No.13/2023-Customs (Revision of Annexure I of Circular No.14/2021-Customs dt.07.07.2021) National Assessment Centres (Revised) National Assessment Centre (Pr. CC/CC of the Zone) (Revised) Nodal Commissioners (1) Faceless Assessment Groups (Chapters covered by Customs Tariff Act, 1975) FAG from Zones (Revised) Port Code, Zone (2) Primary Products Convenor- Kolkata Nodal Commissioners - Zones Ahmedabad Bengaluru Bhubaneshwar Chennai Delhi Kolkata Mumbai II Thiruvananthapuram Tiruchirappalli (Preventive) Vishakhapatnam 1 (01-15) Primary Products 1 INIXY1, Ahmedabad INKRI1, Vishakhapatnam INCCU1, Kolkata INNSA1, Mumbai II INMAA1, Chennai INNML1, Bengaluru 1B (16-26) Primary Products 2 INDAH1, Ahmedabad INNSA1, Mumbai-II INVTZ1, Vishakhapatnam INPRT1, Bhubaneshwar INMAA1, Chennai INCCU1, Kolkata INTKD6, Delhi INTUT1, Tiruchirappalli (Preventive) INCOK1, Thiruvananthapuram Mineral Products Convenor- Bengaluru Nodal Commissioners - Zones Ahmedabad Bengaluru Bhubaneshwar Chennai Mumbai I Thiruvananthapuram Vishakhapatnam Chemicals Convenor-Mumbai II Nodal Commissioners - Zones Ahmedabad Bengaluru Bhubaneshwar Chennai Delhi Kolkata Meerut Mumbai I Mumbai II Mumbai III Pune Thiruvananthapuram Tiruchirappalli (Preventive) Vishakhapatnam 1A (27) Mineral Products INVAD1, Ahmedabad INBOM1, Mumbai I INNML1, Bengaluru INVTZ1, Vishakhapatnam INPRT1, Bhubaneshwar INMAA1, Chennai INCOK1,Thiruvanathapuram 2 (28) Products of Chemical or Allied Industries - I INIXY1, Ahmedabad INNSA1, Mumbai II INKAK1, Vishakhapatnam INMAA4, Chennai INPRT1, Bhubaneshwar INDEL4, Delhi INCCU1, Kolkata INBOM4, Mumbai III 2A (29) Products of Chemical or Allied Industries - II INIXY1, Ahmedabad INNSA1, Mumbai II INMAA1, Chennai INBOM1, Mumbai I INVTZ1, Vishakhapatnam INCCU1, Kolkata 2B (30-31) Products of Chemical or Allied Industries - III INMUN1, Ahmedabad INKAK1, Vishakhapatnam INBOM4, Mumbai III INNSA1, Mumbai II INPRT1, Bhubaneshwar INJGD6, Pune INTUT1, Tiruchirapalli (Preventive) 2C (32-34) - Products of Chemical or Allied Industries - IV INNSA1, Mumbai II INMAA1, Chennai INTKD6, Delhi INMUN1, Ahmedabad INBOM4, Mumbai III INCCU1, Kolkata 2D (35-36) Products of Chemical or Allied Industries - V INNSA1, Mumbai II INMAA1, Chennai INDEL4, Delhi INBOM4, Mumbai III INMUN1, Ahmedabad 2E (37) Products of Chemical or Allied Industries - VI INNSA1, Mumbai II INMAA1, Chennai INTKD6, Delhi INCCU1, Kolkata 2F (38) Products of Chemical or Allied Industries - VII INNSA1, Mumbai II INIXY1, Ahmedabad INCCU1, Kolkata INMAA1, Chennai INBOM4, Mumbai III INDEL4, Delhi 2G (39) Plastic Products INNSA1, Mumbai II INMUN1, Ahmedabad INMAA1, Chennai INDEL4, Delhi INCCU1, Kolkata INAPL6, Meerut INWFD6, Bengaluru 2H (40) Rubber Products INMAA1, Chennai INNSA1, Mumbai II INMUN1, Ahmedabad INTKD6, Delhi INCOK1, Thiruvananthapuram INCCU1, Kolkata 2I (41-43) Leather Products INMAA1, Chennai INNSA1, Mumbai II INDEL4, Delhi INCCU1, Kolkata INWFD6, Bengaluru 2J (44-46) Wood INIXY1, Ahmedabad INTUT1, Tiruchirappalli (Preventive) INNSA1, Mumbai II INMAA1, Chennai INCCU1, Kolkata INTKD6, Delhi 2K (47-49) Products made of Wood INDEL4, Delhi INMUN1, Ahmedabad INBOM4, Mumbai III INNSA1, Mumbai II INMAA1, Chennai INCCU1, Kolkata INMBD6, Meerut INTUT1, Tiruchirappalli (Preventive) Textile Products Convenor- Delhi Nodal Commissioners - Zones Ahmedabad Bengaluru Chennai Delhi Kolkata Mumbai II Tiruchirappalli (Preventive) 3 (50-70) Textile Products INNSA1, Mumbai II INMAA1, Chennai INDEL4, Delhi INMUN1, Ahmedabad INCCU1, Kolkata INTUT1, Tiruchirappalli (Preventive) INWFD6, Bengaluru 3A (71) Gems Jewellery INDEL4, Delhi INHIR6, Ahmedabad INMAA4, Chennai Metal Products Convenor-Ahmedabad Nodal Commissioners - Zones Ahmedabad Bhubaneshwar Chennai Delhi Delhi (Preventive) Kolkata Meerut Mumbai I Mumbai II Mumbai III 4 (72-73)- Ferrous base metals INMUN1, Ahmedabad INMAA1, Chennai INNSA1, Mumbai II INBOM1, Mumbai I INGHR6, Delhi INPRT1, Bhubaneshwar INCPR6, Delhi (Prev) INBNG6, Mumbai III INCCU1, Kolkata 4A (74-83) Non-ferrous Base Metals INSAG6, Ahmedabad INNSA1, Mumbai II INMAA1, Chennai INGHR6, Delhi INKKU6, Delhi (Preventive) INDER6, Meerut INCCU1, Kolkata Mechanical Machineries Convenor-Mumbai III Nodal Commissioners - Zones Ahmedabad Bengaluru Chennai Delhi Kolkata Mumbai I Mumbai II Mumbai III 5 (8401-8469) Machinery Mechanical Appliances - I INNSA1, Mumbai II INMAA1, Chennai INDEL4, Delhi INBOM4, Mumbai III INMUN1, Ahmedabad INCCU1, Kolkata INBLR4, Bengaluru INBOM1, Mumbai I 5E (8470-8473) Machinery Mechanical Appliances - II INBOM4, Mumbai III INMAA4, Chennai INNSA1, Mumbai II INBLR4, Bengaluru INDEL4, Delhi 5N (8474-8487) Machinery Mechanical Appliances - III INNSA1, Mumbai II INMAA1, Chennai INDEL4, Delhi INMUN1, Ahmedabad INBOM4, Mumbai III INBLR4, Bengaluru INCCU1, Kolkata Electric Machineries Convenor-Chennai Nodal Commissioners - Zones Ahmedabad Bengaluru Chennai Delhi Mumbai II Mumbai III 5A (8501-8516) Electrical machinery INMAA1, Chennai INNSA1, Mumbai II INDEL4, Delhi INBLR4, Bengaluru INBOM4, Mumbai III INMUN1, Ahmedabad 5C (8517-8531)-Communication and related equipment INMAA4, Chennai INDEL4, Delhi INBLR4, Bengaluru INBOM4, Mumbai III INNSA1, Mumbai II 5M (8532-8548)- Micro-electronics INDEL4, Delhi INMAA4, Chennai INBLR4, Bengaluru INNSA1, Mumbai II INBOM4, Mumbai III Automobile and Instruments Miscellaneous Products Convenor-Mumbai I Nodal Commissioners - Zones Ahmedabad Bengaluru Chennai Delhi Hyderabad Kolkata Mumbai I Mumbai II Mumbai III Pune Thiruvananthapuram Vishakhapatnam 5B (86-87)-Vehicles INMAA1, Chennai INNSA1, Mumbai II INGHR6, Delhi INBRC6, Ahmedabad INBOM1, Mumbai I INWFD6, Bengaluru INTLG6, Pune 5F (88) Aircrafts INCOK1, Thiruvananthapuram INDEL4, Delhi INBOM4, Mumbai III INBLR4, Bengaluru INMAA4, Chennai INNSA1, Mumbai II 5S (89) Vessels INKAK1, Vishakhapatnam INBOM1, Mumbai I INALA1, Ahmedabad 5I (90-92) Instruments Apparatus INDEL4, Delhi INBOM4, Mumbai III INMAA4, Chennai INBLR4, Bengaluru INNSA1, Mumbai II INHYD4, Hyderabad 6 (93-98) Miscellaneous Products/Project Imports INCOK1, Thiruvananthapuram INNSA1, Mumbai II INCCU1, Kolkata INBOM1, Mumbai I INDEL4, Delhi INMAA1, Chennai INHYD4, Hyderabad INBOM4, Mumbai III INBLR4, Bengaluru