The Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has launched the National Assessment Centre (NAC) Portal, a common digital platform aimed at ensuring effective dissemination of Customs assessment-related information among trade, stakeholders and departmental officers vide Circular No. 41/2026-Customs dated September 03, 2026. The initiative seeks to further strengthen uniformity, consistency, certainty and transparency in Customs assessment across formations.
The initiative builds upon the framework of Faceless Assessment in Customs and the constitution of National Assessment Centres under Circular No. 40/2020-Customs dated September 04, 2020. The NAC mechanism was established to promote uniformity and consistency in Customs assessments across different formations.
The newly developed NAC Portal is accessible at naccustoms.gov.in and enables trade and other stakeholders to directly access relevant assessment-related information. The Portal also offers a keyword-based search facility, allowing users to conveniently locate and download relevant documents and reference material through any secure web browser.
The Portal will serve as a central repository for important Customs assessment and trade-facilitation information, including Audit Objections, Customs Authority for Advance Rulings (CAAR) rulings, legal decisions, issues resolved or taken up by NACs, matters requiring policy intervention, and issues relating to classification, valuation and other assessment-related matters.
It will also provide access to minutes of NAC meetings, advisories, alerts, circulars and public notices, besides zone-wise information relating to Customs Clearance Facilitation Committees (CCFCs) and Permanent Trade Facilitation Committees (PTFCs), including minutes of meetings and issues deliberated in these forums. Other relevant assessment and trade-facilitation references will also be made available through the Portal.
The availability of such information on a common platform is expected to significantly benefit importers, Customs Brokers and other stakeholders by providing easier access to decisions, clarifications and deliberations concerning classification, valuation and other assessment matters. The measure is expected to promote better compliance, minimise divergent interpretations and practices, and provide greater transparency and certainty to trade.
For departmental officers, the Portal will function as a common repository of assessment-related knowledge and reference material, assisting Customs formations in taking informed and consistent assessment decisions. This is expected to further strengthen the National Assessment Centre mechanism while simultaneously facilitating legitimate trade.
The NAC Portal also provides role-based login facilities for administration, reporting and monitoring. Individual NACs will be able to upload, update and manage information and records concerning their allocated commodities, products and functional domains. CBIC has directed NACs to regularly update the Portal and make effective use of the available information, particularly in matters relating to classification, valuation and other assessment issues.
Further, information concerning commodities and issues raised by stakeholders during CCFC and PTFC meetings for guidance or uniformity in assessment is to be updated on the Portal on a priority basis. This is intended to ensure that matters of wider relevance to trade and field formations are disseminated promptly and consistently.
A User Manual for the NAC Portal has also been uploaded on the ICEGATE website to facilitate its effective use. CBIC has asked concerned field formations to give wide publicity to the Circular through appropriate Trade Notices/Public Notices so that trade and other stakeholders are made aware of the Portal and can utilise it effectively.
The launch of the NAC Portal marks another step towards a technology-enabled, transparent and consistent Customs assessment ecosystem, with a focus on improving access to authoritative information, enhancing informed compliance and facilitating trade across Customs formations.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003343/ENG/Circulars
