The Central Board of Indirect Taxes and Customs (CBIC) on September 03, 2026, issued guidelines regarding the National Assessment Centre (NAC) Portal, developed as a common digital platform for transparent and effective dissemination of Customs assessment-related information. The Portal is intended to promote uniformity, certainty and transparency in assessment across Customs formations and facilitate informed compliance by trade and other stakeholders.
The Portal provides access to Audit Objections, CAAR Rulings, Legal Decisions, NAC-resolved issues, matters requiring policy intervention, classification and valuation issues, minutes of NAC meetings, advisories, alerts, circulars/Public Notices, and zone-wise CCFC/PTFC information. It also provides keyword-based search functionality for locating and downloading relevant documents. NACs are required to regularly update information pertaining to their allocated commodities/products and functional domains, with information arising from CCFC/PTFC discussions to be updated on a priority basis.
The common repository is expected to assist importers, Customs Brokers and other stakeholders in accessing relevant decisions and clarifications while helping Customs officers take consistent assessment decisions and reduce divergent practices and avoidable disputes. The Portal is accessible at naccustoms.gov.in, while the User Manual is available on ICEGATE. Field formations have also been advised to give wide publicity to the Portal through Trade/Public Notices.
[Circular No. 41/2026-Customs]
