Notification/Circular No.: 41/2026-Customs dated 03.09.2026
Applicable Act/Rule: Customs Act, 1962
Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Circular No. 41/2026-Customs announcing the launch of the National Assessment Centre (NAC) Portal, a common digital platform for trade and departmental stakeholders, building on the earlier roll-out of faceless assessment and constitution of NACs under Circular No. 40/2020-Customs.
The NAC Portal is accessible at naccustoms.gov.in and is designed to give trade and other stakeholders transparent, readily accessible access to NAC decisions, legal precedents, CAAR rulings, advisories and audit observations, with the aim of promoting uniformity, certainty and transparency in Customs assessment and reducing divergent practices and avoidable disputes. The Portal offers keyword-based search functionality to help users locate and download relevant documents and can be accessed through any secure web browser in the public domain.
The Portal covers information relating to audit objections, CAAR rulings and legal decisions; issues resolved by NACs or requiring policy intervention; classification, valuation and other assessment-related matters; minutes of NAC meetings, advisories, alerts, circulars and public notices; zone-wise CCFC and PTFC information including meeting minutes; and other assessment and trade-facilitation references. The Board expects this common platform to help importers, Customs Brokers and other stakeholders access relevant decisions and clarifications, thereby promoting better compliance and reducing divergent interpretations, while also assisting Customs officers in taking informed and consistent decisions.
The Portal provides role-based logins for administration, reporting and monitoring, with each NAC accessing it through its own credentials to upload, update and manage information for its allocated commodities and functional domain. NACs have been directed to update the Portal regularly, make effective use of its reference material, and prioritise updating information on commodities taken up by stakeholders during CCFC or PTFC meetings. A User Manual for the Portal has been uploaded on icegate.gov.in, and field formations have been asked to give wide publicity to the Circular through Trade or Public Notices to promote awareness and effective use of the Portal. Any implementation difficulties are to be brought to the notice of the Board. The Circular was issued by Indrajit Panda, Under Secretary (Cus-IV), Customs Policy Wing.
Link: https://taxinformation.cbic.gov.in/view-pdf/1003343/ENG/Circulars
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