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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 07.07.2020, 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).
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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)
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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
1. Ahmedabad
2. Bengaluru
3. Bhubaneshwar
4. Chennai
5. Delhi
6. Kolkata
7. Mumbai II
8. Thiruvananthapuram
9. Tiruchirappalli
(Preventive)
10. Vishakhapatnam
1 (01-15) – Primary Products 1
1. INIXY1, Ahmedabad
2. INKRI1, Vishakhapatnam
3. INCCU1, Kolkata
4. INNSA1, Mumbai II
5. INMAA1, Chennai
6. INNML1, Bengaluru
1B (16-26) – Primary Products 2
1. INDAH1, Ahmedabad
2. INNSA1, Mumbai-II
3. INVTZ1, Vishakhapatnam
4. INPRT1, Bhubaneshwar
5. INMAA1, Chennai
6. INCCU1, Kolkata
7. INTKD6, Delhi
8. INTUT1, Tiruchirappalli (Preventive)
9. INCOK1, Thiruvananthapuram
Mineral Products
Convenor- Bengaluru
Nodal Commissioners - Zones
1. Ahmedabad
2. Bengaluru
3. Bhubaneshwar
4. Chennai
5. Mumbai I
6. Thiruvananthapuram
7. Vishakhapatnam
1A (27) – Mineral Products
1. INVAD1, Ahmedabad
2. INBOM1, Mumbai I
3. INNML1, Bengaluru
4. INVTZ1, Vishakhapatnam
5. INPRT1, Bhubaneshwar
6. INMAA1, Chennai
7. INCOK1,Thiruvanathapuram
Chemicals
2 (28) – Products of Chemical or Allied Industries - I
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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)
Convenor-Mumbai II
Nodal Commissioners - Zones
1. Ahmedabad
2. Bengaluru
3. Bhubaneshwar
4. Chennai
5. Delhi
6. Kolkata
7. Meerut
8. Mumbai I
9. Mumbai II
10. Mumbai III
11. Pune
12. Thiruvananthapuram
13. Tiruchirappalli
(Preventive)
14. Vishakhapatnam
1. INIXY1, Ahmedabad
2. INNSA1, Mumbai II
3. INKAK1, Vishakhapatnam
4. INMAA4, Chennai
5. INPRT1, Bhubaneshwar
6. INDEL4, Delhi
7. INCCU1, Kolkata
8. INBOM4, Mumbai III
2A (29) – Products of Chemical or Allied Industries - II
1. INIXY1, Ahmedabad
2. INNSA1, Mumbai II
3. INMAA1, Chennai
4. INBOM1, Mumbai I
5. INVTZ1, Vishakhapatnam
6. INCCU1, Kolkata
2B (30-31) – Products of Chemical or Allied Industries - III
1. INMUN1, Ahmedabad
2. INKAK1, Vishakhapatnam
3. INBOM4, Mumbai III
4. INNSA1, Mumbai II
5. INPRT1, Bhubaneshwar
6. INJGD1, Pune
7. INTUT1, Tiruchirappalli (Preventive)
2C (32-34) - Products of Chemical or Allied Industries - IV
1. INNSA1, Mumbai II
2. INMAA1, Chennai
3. INTKD6, Delhi
4. INMUN1, Ahmedabad
5. INBOM4, Mumbai III
6. INCCU1, Kolkata
2D (35-36) – Products of Chemical or Allied Industries - V
1. INNSA1, Mumbai II
2. INMAA1, Chennai
3. INDEL4, Delhi
4. INBOM4, Mumbai III
5. INMUN1, Ahmedabad
2E (37) – Products of Chemical or Allied Industries - VI
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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)
1. INNSA1, Mumbai II
2. INMAA1, Chennai
3. INTKD6, Delhi
4. INCCU1, Kolkata
2F (38) – Products of Chemical or Allied Industries - VII
1. INNSA1, Mumbai II
2. INIXY1, Ahmedabad
3. INCCU1, Kolkata
4. INMAA1, Chennai
5. INBOM4, Mumbai III
6. INDEL4, Delhi
2G (39) – Plastic Products
1. INNSA1, Mumbai II
2. INMUN1, Ahmedabad
3. INMAA1, Chennai
4. INDEL4, Delhi
5. INCCU1, Kolkata
6. INAPL6, Meerut
7. INWFD6, Bengaluru
2H (40) – Rubber Products
1. INMAA1, Chennai
2. INNSA1, Mumbai II
3. INMUN1, Ahmedabad
4. INTKD6, Delhi
5. INCOK1, Thiruvananthapuram
6. INCCU1, Kolkata
2I (41-43) – Leather Products
1. INMAA1, Chennai
2. INNSA1, Mumbai II
3. INDEL4, Delhi
4. INCCU1, Kolkata
5. INWFD6, Bengaluru
2J (44-46) – Wood
1. INIXY1, Ahmedabad
2. INTUT1, Tiruchirappalli (Preventive)
3. INNSA1, Mumbai II
4. INMAA1, Chennai
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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)
5. INCCU1, Kolkata
6. INTKD6, Delhi
2K (47-49) – Products made of Wood
1. INDEL4, Delhi
2. INMUN1, Ahmedabad
3. INBOM4, Mumbai III
4. INNSA1, Mumbai II
5. INMAA1, Chennai
6. INCCU1, Kolkata
7. INMBD6, Meerut
8. INTUT1, Tiruchirappalli (Preventive)
Textile Products
Convenor- Delhi
Nodal Commissioners - Zones
1. Ahmedabad
2. Bengaluru
3. Chennai
4. Delhi
5. Kolkata
6. Mumbai II
7. Tiruchirappalli
(Preventive)
3 (50-70) – Textile Products
1. INNSA1, Mumbai II
2. INMAA1, Chennai
3. INDEL4, Delhi
4. INMUN1, Ahmedabad
5. INCCU1, Kolkata
6. INTUT1, Tiruchirappalli (Preventive)
7. INWFD6, Bengaluru
3A (71) – Gems & Jewellery
1. INDEL4, Delhi
2. INHIR6, Ahmedabad
3. INMAA4, Chennai
Metal Products
Convenor-Ahmedabad
Nodal Commissioners - Zones
1. Ahmedabad
2. Bhubaneshwar
3. Chennai
4. Delhi
5. Delhi (Preventive)
6. Kolkata
7. Meerut
8. Mumbai I
9. Mumbai II
10. Mumbai III
4 (72-73)- Ferrous base metals
1. INMUN1, Ahmedabad
2. INMAA1, Chennai
3. INNSA1, Mumbai II
4. INBOM1, Mumbai I
5. INGHR6, Delhi
6. INPRT1, Bhubaneshwar
7. INCPR6, Delhi (Prev)
8. INBNG6, Mumbai III
9. INCCU1, Kolkata
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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)
4A (74-83) – Non-ferrous Base Metals
1. INSAJ6, Ahmedabad
2. INNSA1, Mumbai II
3. INMAA1, Chennai
4. INGHR6, Delhi
5. INKKU6, Delhi (Preventive)
6. INDER6, Meerut
7. INCCU1, Kolkata
Mechanical Machineries
Convenor-Mumbai III
Nodal Commissioners - Zones
1. Ahmedabad
2. Bengaluru
3. Chennai
4. Delhi
5. Kolkata
6. Mumbai I
7. Mumbai II
8. Mumbai III
5 (8401-8469) – Machinery & Mechanical Appliances - I
1. INNSA1, Mumbai II
2. INMAA1, Chennai
3. INDEL4, Delhi
4. INBOM4, Mumbai III
5. INMUN1, Ahmedabad
6. INCCU1, Kolkata
7. INBLR4, Bengaluru
8. INBOM1, Mumbai I
5E (8470-8473) Machinery & Mechanical Appliances - II
1. INBOM4, Mumbai III
2. INMAA4, Chennai
3. INNSA1, Mumbai II
4. INBLR4, Bengaluru
5. INDEL4, Delhi
5N (8474-8487) – Machinery & Mechanical Appliances - III
1. INNSA1, Mumbai II
2. INMAA1, Chennai
3. INDEL4, Delhi
4. INMUN1, Ahmedabad
5. INBOM4, Mumbai III
6. INBLR4, Bengaluru
7. INCCU1, Kolkata
Electric Machineries
Convenor-Chennai
5A (8501-8516) Electrical machinery
1. INMAA1, Chennai
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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)
Nodal Commissioners - Zones
1. Ahmedabad
2. Bengaluru
3. Chennai
4. Delhi
5. Mumbai II
6. Mumbai III
2. INNSA1, Mumbai II
3. INDEL4, Delhi
4. INBLR4, Bengaluru
5. INBOM4, Mumbai III
6. INMUN1, Ahmedabad
5C (8517-8531)-Communication and related equipment
1. INMAA4, Chennai
2. INDEL4, Delhi
3. INBLR4, Bengaluru
4. INBOM4, Mumbai III
5. INNSA1, Mumbai II
5M (8532-8548)- Micro-electronics
1. INDEL4, Delhi
2. INMAA4, Chennai
3. INBLR4, Bengaluru
4. INNSA1, Mumbai II
5. INBOM4, Mumbai III
Automobile and Instruments
& Miscellaneous Products
Convenor-Mumbai I
Nodal Commissioners - Zones
1. Ahmedabad
2. Bengaluru
3. Chennai
4. Delhi
5. Hyderabad
6. Kolkata
7. Mumbai I
8. Mumbai II
9. Mumbai III
10. Pune
11. Thiruvananthapuram
12. Vishakhapatnam
5B (86-87)-Vehicles
1. INMAA1, Chennai
2. INNSA1, Mumbai II
3. INGHR6, Delhi
4. INBRC6, Ahmedabad
5. INBOM1, Mumbai I
6. INWFD6, Bengaluru
7. INTLG6, Pune
5F (88) – Aircrafts
1. INCOK1, Thiruvananthapuram
2. INDEL4, Delhi
3. INBOM4, Mumbai III
4. INBLR4, Bengaluru
5. INMAA4, Chennai
6. INNSA1, Mumbai II
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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)
5S (89) – Vessels
1. INKAK1, Vishakhapatnam
2. INBOM1, Mumbai I
3. INALA1, Ahmedabad
5I (90-92) – Instruments & Apparatus
1. INDEL4, Delhi
2. INBOM4, Mumbai III
3. INMAA4, Chennai
4. INBLR4, Bengaluru
5. INNSA1, Mumbai II
6. INHYD4, Hyderabad
6 (93-98) – Miscellaneous Products/Project Imports
1. INCOK1, Thiruvananthapuram
2. INNSA1, Mumbai II
3. INCCU1, Kolkata
4. INBOM1, Mumbai I
5. INDEL4, Delhi
6. INMAA1, Chennai
7. INHYD4, Hyderabad
8. INBOM4, Mumbai III
9. INBLR4, Bengaluru
