National Assessment Centre (NAC) Portal for Trade and department for effective dissemination of information –reg
No:CLE-HO/POL/Circular/2026
04.09.2026
To,
Members of Council,
Sub: National Assessment Centre (NAC) Portal for Trade and department for effective dissemination of information –reg
Dear members,
Central Board of Indirect Taxes and Customs has issued Customs Circular No.41/2026 dated 03..09.2026 regarding a common digital platform, namely the National Assessment Centre (NAC) Portal. This portal has been designed to provide trade and stakeholders with transparent and readily accessible source of NAC decisions, legal precedents, CAAR rulings, Advisories and audit observations promoting uniformity, certainty and transparency in assessment across Customs formations, enhancing predictability and informed compliance, while reducing divergent practices and avoidable disputes.
Accordingly, the NAC Portal has been developed and is accessible at naccustoms.gov.in, enabling trade and other stakeholders to directly access relevant information on the Portal. The Portal also provides a keyword-based search functionality,
enabling users to readily locate and download relevant documents and reference material. The NAC Portal may be accessed through any secure web browser available in the public domain.
The Portal, inter alia, provides for information related to:
(i) Audit Objections, CAAR Rulings, Legal Decisions.
(ii) Issues resolved/taken up by NACs and issues requiring policy intervention;
(iii) Issues relating to classification, valuation and other assessment-related matters;
(iv) Minutes of NAC meetings, advisories, alerts, circulars/Public Notices;
(v) Zone-wise CCFC and PTFC related information, including Minutes of Meetings and
issues deliberated therein; and
(vi) other relevant assessment and trade-facilitation related information/references.
Availability of such information through a common platform would facilitate importers, Customs Brokers and other stakeholders in accessing relevant decisions, clarifications and deliberations concerning classification, valuation and other assessment related matters. This would promote better compliance, reduce avoidable divergent interpretations and practices, and provide greater transparency and certainty to trade. At the same time, a common repository of assessment-related information would assist Customs officers across formations in taking informed and consistent decisions, thereby further strengthening the NAC mechanism and facilitating trade.
Members are requested to make use of NAC portal effectively.
Warm regards,
डी. गोकुल कृष्णन / D. Gokula Krishnan उप निदेशक / Deputy Director चर्म निर्यात परिषद / Council for Leather Exports (वाणिज्य एवं उद्योग मंत्रालय, भारत सरकार द्वारा प्रवर्तित) / (Sponsored by Ministry of Commerce & Industry,Government of India) प्रधान कार्यालय: नं. 1, शिवगंगा रोड, / Head Office: No.1, Sivaganga Road, नुंगम्बाक्कम, चेन्नई ६०००३४, भारत / Nungambakkam, Chennai 600 034