Constitution of National Assessment Centers (NACs) - CBEC's Customs Manual 2025 - Customs

2. Constitution of National Assessment Centers (NACs): 2.1 National Assessment Centres (NAC) are commodity wise specialized assessment centers and critical in the working of faceless assessment. At present there are 8 NACs and each NAC is convened by one Pr. Chief/Chief Commissioner. The NACs have been selected on the basis of volume of imports of a particular commodity done by a zone as compared to the All India imports and/or share of import of the particular commodity group(s) in their own Zones. 2.2 The important responsibilities of the NACs shall include the following: i. Monitor the assessment practice for enhancing uniformity of classification, valuation, exemption benefit and compliance with import policy conditions. ii. Assess the application of Compulsory Compliance Requirements (CCRs) and ensure uniform practices in accordance with the relevant statutes/Legal provisions. iii. Study audit objections and take corrective actions regarding assessments, wherever necessary and provide inputs to the concerned ports of import. iv. Analyse 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. v. Liaise with Principal Commissioner/Commissioner of Customs at ports of import about interpretational issues pertaining to classification, valuation, scope of exemption notifications and trade policy conditions. vi. 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); viii. 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. ix. 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. 2.3 NACs are also required to co-ordinate with: i. Directorate of Revenue Intelligence (DRI) and Directorate General of GST Intelligence (DGGI) related to management of alerts undertaken by the NAC. ii. Directorate General of Valuation (DGoV) to enhance expertise related to sensitive commodities handled. DGoV shall also appoint nodal person for every NAC for better co-ordination. iii. Directorate General of Analytics and Risk Management (DGARM) to provide feedback and enhance risk assessment and accuracy of CCR Instructions. iv. National Academy of Customs and Indirect Taxes (NACIN) to hold capacity building sessions for departmental officers. v. Directorate General of Taxpayer Services (DGTS) to enhance outreach measures to the taxpayers by providing content, faculty for holding webinars, workshops etc. vi. Directorate General of Audit (DG Audit) and Audit Commissionerates related to audit objections and feedback. vii. Directorate General of Systems and Data Management (DG Systems) in regard to System issues and enhancements. viii. Any other formations in CBIC to fulfil the stated objectives. [Refer Circular No. 40/2020-Customs dated 04.09.2020]