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Circular No. 45/2020-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 12
th
of October, 2020
To,
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax,
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive),
All Principal Commissioners/ Commissioners of Customs & Central tax,
All Principal Director Generals/ Director Generals under CBIC.
Madam/Sir,
Subject: Faceless Assessment - Measures for timely assessment of Bills of
Entry and clarification on defacement of physical documents - reg.
Reference is invited to CBIC Circular No.40/2020-Customs, dated 04.09.2020
stipulating the rollout schedule for implementation of Faceless Assessment pan India by
31.10.2020. The CBIC Circulars No. 28/2020-Customs, dated 05.06.2020, No.34/2020-
Customs, dated 30.07.2020 as well as Instruction No. 09/2020-Customs, dated 05.06.2020
related to Faceless Assessment may also be kindly referred to.
2. Board has reviewed the implementation of Faceless Assessment. While the
implementation has been largely smooth, Board’s attention has been drawn to some issues
impacting the pace of assessment and clearances of consignments. As the prompt and timely
assessment of Bills of Entry and clearance of imported consignments are key objectives of
Turant Customs, these issues have been examined and remedial measures have been
identified. Accordingly, Board prescribes the following measures for Faceless Assessment:
2.1. Continuous Assessment:
(i) There may be possible delays in assessment when Bills of Entry (B/E) are
assigned to FAGs in locations that are on an official holiday or when
assessment is to be done on a closed holiday (say, Sunday). Further, time
sensitive goods such as life-saving drugs or imports by security/defence and
other Government agencies would require prompt Customs clearance at all
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times including outside the normal office hours. Hence, it is decided to make
all Saturdays (except second Saturday) as working day for all the faceless
assessment groups across the country. Further, it is desired that the Co-
Convenors of the NACs must co-ordinate with the NACs for ensuring expedited
assessment by the FAGs/PAGs across different zones so there is no delay in
assessment and Customs clearance during holidays at all or some locations.
In this direction, the Co-Convenors of the NACs may get the NACs to draw up
official rosters among FAGs/PAGs so as to have adequate number of officers,
depending on the volume of B/Es, working on Sundays and other holidays
including second saturdays. The number of locations, officers and their working
timing can be fixed keeping in mind the overall objectives.
To illustrate, in NAC for Primary products, the Co-Conveners may ensure that
adequate number of FAG officers in Ahmedabad, Bengaluru, Chennai, Delhi,
Mumbai II and Guwahati (or any combination thereof), as deemed fit, may work
during the holidays. The rosters may be drawn from amongst the FAGs so that
the work is distributed evenly. It is clarified that the intention is not that all FAGs
would work on all holidays, but that adequate number of FAG officers should
be available, by rotation, so that assessment is not delayed.
(ii) The Port of Import should monitor clearance of time-sensitive/urgent
consignments such as lifesaving drugs, security/defence related consignments
etc. imported by Government and its agencies/PSUs etc. so that these are not
delayed. When required, the Port of Import should coordinate their early
assessment with NAC concerned and then grant quick clearance. The trade
may also be advised to indicate end use of such consignments in the B/E for
easier identification of such consignments. DG Systems will facilitate this by
enabling a dashboard alerting the officers if such consignments are pending
beyond 4 hours. This dashboard would be accessible to both PAG and FAG.
(iii) DG Systems has enabled dashboards for monitoring of pending FAG B/E, their
disposal, and other relevant reports. These dashboards are required to be pro-
actively utilised by the NAC/PAG and Principal Commissioners/Commissioners
in charge of the Port of Import. The NAC Commissioners shall ensure that the
B/Es are assessed and disposed promptly and monitor this via the dashboard
for a particular Appraising Group. Likewise, the Principal Commissioner/
Commissioner in charge of the Port of Import shall monitor the disposal of the
B/E pending with the PAG and at the stage of examination for their timely
disposal. When required, the Principal Commissioner/Commissioner in charge
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of the Port of Import shall co-ordinate with the NAC Commissioners for prompt
disposal of pending B/Es pertaining to his/her Port of Import.
(iv) One of the five Working Groups established under the NACs is responsible for
timely assessments including resolving related IT issues. In the event of
increase in the pendency for a particular NAC/FAG, the NAC Commissioners
heading this Working Group shall take urgent measures for co-ordination with
other NAC Commissioners/DG Systems for early disposal and/or resolution of
the issues.
2.2. Raising of Queries by FAG Officers:
(i) There is a need to ensure that queries are minimized to the extent absolutely
necessary for carrying out the assessment. Board therefore directs the NACs
to get the analysis done in respect of the queries being raised on commodities
pertaining to Chapters/Articles under the Customs Tariff Act, 1975 and while
weeding out avoidable queries, to the extent possible standardize the queries
across Customs formations. This would also pave the path for incorporating
these standard queries in the CCR instructions centrally inserted by RMD. This
exercise should be completed by 23.10.2020 and the results indicating queries
removed and queries standardized sent to Joint Secretary, Customs, CBIC.
Based on this exercise, the NACs are also requested to have Public
Notices/Trade Notices issued by Jurisdictional Principal
Commissioners/Commissioners to apprise the trade about the
details/information needed for the assessment, thereby obviating the need to
raise queries and resultantly reduce the time for clearance. A copy of the Public
Notices/Trade Notices should be sent to Joint Secretary, Customs, CBIC.
(ii) Queries should not be raised in piecemeal manner and to the extent possible
multiple and repeat queries are to be avoided. The jurisdictional Principal
Commissioners/Commissioners shall regularly monitor and review the queries
to ensure this. In this regard reference may also be made to Circular No.
22/2015-Customs, dated 03.09.2015 directing that genuine clarifications
sought by officers from importers/exporters are to be raised at one go and not
in a piecemeal manner.
(iii) Trade needs to be sensitised/informed to/of the advantages of providing at the
first instance only, the complete details and description of the commodity, brand
name, model and any other specifications essential for the assessment.
Further, trade may be asked to upload at the first instance only, supporting
documents like product/technical literature and mandatory documents,
certificates, which would help avoid queries and delays. It is also noticed that
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at times, the documents are uploaded on e-Sanchit but are not linked to B/E,
leading to a situation where Appraising/Assessing officer is unable to view the
document and is thus compelled to raise a query. The trade needs to be
advised to avoid such situation by linking every uploaded document to the
relevant B/E. Suitable Public Notices/Trade Notices may be issued accordingly.
The step by step guide in this regard is available at
https://www.icegate.gov.in/Download/ICES_Advisory_35_2020_on_amendme
nt_and_query_reply_with_supp_docs_v2.pdf .
(iv) Some instances have been noticed, where confirmation of compliance to
prohibitions and restrictions are being sought during assessment including
submission of certain certificates, details etc. leading to delay in the
assessment. It is clarified that the verification of statutory compliances is to be
checked only during Customs Compliance Verification (CCV) stage at the Port
of Import. While Appraising/Assessment officer can make a suitable remark in
the system for such verification by the Port of Import, the B/E shall not be kept
pending for assessment. The Working Group on Prohibitions/Restrictions are
advised to identify the item wise CCV requirements for uniformity in the FAG
and also communicate the same to RMCC for their central enforcement. Once
this is done, the Appraising/Assessment officer would no longer need to insert
a remark to this effect in the system.
2.3. Resorting to First Checks:
(i) Upon review of the practice of the FAG officers resorting to First Check, it is
clear that this practice needs to be streamlined both for purposes of uniformity
across the country and different FAGs and also to address associated delays
in assessment. Board has thus identified the following imports/situations where
First Check (this term as well as the term Second Check is being used as it is
well known in the field and trade) shall ordinarily be resorted to by the FAG
officers for carrying out assessment:
(a) Old and used machinery/capital goods provided the
Inspection/Appraisement report from the country of export is not
available in the format prescribed or is not produced at all or is
insufficient as per Circular No.07/2020-Customs, dated 05.02.2020.
(b) Old and used goods where the examination is essential to determine
valuation, classification, and other parameters. This does not include
the cases covered under 2
nd
proviso to Section 46(1) of the Customs
Act, 1962.
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(c) Articles of jewellery, precious metals, imitation jewellery where
valuation must be ascertained by a jewellery expert.
(d) Cases of re-import of goods under various exemption notification, which
requires establishment of identity to the satisfaction of Deputy
Commissioner/Assistant Commissioner of Customs.
(ii) Further, the NAC must review and streamline the examination
orders/instructions in cases pertaining to para 2.3 (i) (a) to (d) above, to avoid
divergent practices. NACs shall send the compilation of such streamlined
orders/Instructions to Joint Secretary (Customs) latest by 23.10.2020. The
same shall be forwarded to RMCC for incorporating the same as a part of
RMS Instructions.
(iii) On receipt of such compilation, RMCC in co-ordination with DG Systems shall
effect changes in the system such that, those cases which are determined for
verification under First Check are routed directly to the shed with RMS
generated examination orders thus obviating the requirement of a FAG officer
at this initial juncture in the flow of B/E. Based on the examination report, the
B/E would be assigned to FAG for completion of the assessment.
(iv) All other instances, including the FOC (Free of Charge) and temporary import
consignments, must ordinarily be resorted to only Second Check. However, in
the exceptional instance when the FAG has genuine reasons to believe that a
First Check examination report is required for completion of assessment i.e.,
determination of valuation, classification, rate of duty, and other parameters
relevant for determination of Customs duty, the same may be ordered only
with the approval of Joint Commissioner/Additional Commissioner in the
Customs Automated System. It is clarified that this would include the cases
where importer himself requests for First Check.
(v) NAC would on fortnightly basis review First Checks ordered with the approval
of Joint Commissioner/Additional Commissioner to assess if the same can
either be avoided altogether or made a part of the standard RMS Examination
Order generated by RMCC or converted to Second Check. These instances
would be required to be informed to Joint Secretary (Customs), CBIC for further
action.
(v) Where an importer requests First Check on a regular basis, the FAG officers
and the NAC must take due care that this request is genuine and is not being
routinely used to avoid self-assessment.
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2.4. Role of RMCC/LRM in Facilitation:
(i) It is observed that, examination orders given by different officers in the same
situation are at variance or not clear. It is also seen that at time these
examination orders merely duplicate the instruction given by RMCC. The FAG
officers shall not duplicate the RMCC instructions, rather only supplement the
same to provide additional directions based on local inputs. The Examination
orders would be made available shortly through the ICETAB, obviating the
need for printing in the paper. Further, the Principal Commissioner/
Commissioner may review the additional directions supplemented by the FAG
officers every fortnight, for standardisation across NACs.
(ii) RMCC shall also work towards generation of the centralised examination
orders based on various parameters and rollout the same in phases to enhance
uniformity. RMCC and the NACs shall co-ordinate for the implementation of the
same.
(ii) To bring uniformity in LRM instructions across the country, to the extent
possible, NACs may review the local risk targets related to assessment. Those
targets that merit PAN India applicability would be referred to RMCC for
examination and further necessary action. The balance targets would be either
weeded out if found redundant or continue, if found otherwise. However, all
local alerts shall be reviewed periodically and continued, only if found
absolutely necessary. LRM is also advised to use ICES to insert general
instructions and Alerts rather than through the RMS.
2.5. Re-assessment of B/E:
(i) Several representations have been received regarding dealing with
amendments under section 149 of Customs Act,1962 and consequent
reassessment of B/E, based on the request of the importers to change the
elements of assessment. This is typically the case when the importer claims
that he has forgotten to claim an exemption or is in possession of some
document that requires an element such as freight etc. to be changed. The
various scenarios and the prescribed routes for carrying out reassessment are
as follows:
a. Scenario 1: Where the amendment is requested before OOC and
would impact the assessment.
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Re-assessment in this scenario would be resorted to only if the B/E has
not been given OOC. The request by the importers for those amendments
impacting assessment would be sent to FAG for approval and consequent
re-assessment. Accordingly, Notification No. 96/2020-Customs dated
12.10.2020 has been issued to enable FAG officers as proper officers
under section 149 of Customs Act, 1962. Scenario 1 would apply in
following instances:
i. The self-assessed B/E is verified and found in order and the
importer seeks an amendment that may impact the assessment.
Once recalled for re-assessment, the B/E would be sent for
consideration of the same FAG which had re-assessed the
subject B/E previously.
ii. The self-assessed B/E is facilitated post which the importer
seeks an amendment that may impact the assessment. In such
case, the B/E would be sent to the any of the FAG for
assessment by the Customs Automated System.
iii. The self-assessment made by the importer is questioned by the
FAG and after due process, the assessment is changed. In this
case the importer may either accept the new assessment or seek
an assessment order. In both situations, if the importer
subsequently seeks an amendment impacting the assessment,
the B/E would be sent for consideration of the same FAG which
had re-assessed the subject B/E previously.
b. Scenario 2: Where the re-assessment is requested before OOC but
would not impact the assessment.
This scenario covers situations like requests for amendments like
change in details of invoice based on the documentary evidence, short
shipments, change in BL/AWB or fulfilment of conditionalities decided
by assessment such as Bond conditions etc. These amendments may
continue to be approved by PAG.
c. Scenario 3: Where the re-assessment is requested after OOC has
been given under Section 47 of the Customs Act, 1962.
This scenario covers situations where re-assessment with or without
amendment is to be carried out for any reason after OOC has been
given. The same shall continue to be done by PAG.
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(ii) The reassessment being done by Customs officer arising out of various
reasons is presently done by the PAG. This practice may continue.
2.6. Certificate of Origin:
(i) Board has received feedback that there is need for clarity with respect to
requirement of submission of original hard copy of a Certificate of Origin (COO)
issued under various Free Trade Agreements. As seen, para 4 of Circular
No.42/2019-Customs, dated 29.11.2019 states “the field offices must ensure
that no physical copy of any supporting document is submitted and every
relevant document is submitted only electronically via e-sanchit either by the
beneficiary or by the Participating Government Agency”. Likewise, para 3.1 of
Circular No.32/2020-Customs, dated 06.07.2020 states: “(i) The document
verification by Customs officers at Assessment and Customs Compliance
Verification (CCV) stages would normally be based on the documents
uploaded in the e-Sanchit, not requiring physical submission of documents.
However, if in any exceptional situation the physical submission of documents
is required by Customs, for defacement or validation, such submission would
be made only at the TSKs.
(ii) Documents requiring verification during examination for validation with
goods would continue to be done during examination, as at present.
(iii) One or more TSKs may be set up for the convenience of the trade.
(iv) Suitable procedures are to be devised for handling & safe keeping of the
documents produced at TSKs. Ideally these documents should also be kept in
electronic form.”
For uniformity, Board hereby instructs all field formations to adhere to directions
in Circular No.32/2020-Customs, dated 06.07.2020, which requires submission
of original hard copy of a COO. This approach is in line with the Operational
Certification Procedures for the various Trade Agreements notified in terms of
section 5 of the Customs Tariff Act, 1975.
2.7. Grievance Redressal:
(i) In addition to other functions, Turant Suvidha Kendra (TSK) at the Port of
Import would act as Facilitation Helpdesk for any grievance related to
clearances of the B/E filed in the port. The list of the TSKs and their email and
telephone/ contact details are available at https://www.cbic.gov.in/htdocs-
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cbec/enquiry-points and may be kindly referred to. TSKs may also set up
suitable online communication channels for quick redressal of grievances.
(ii) The Principal Commissioner/Commissioner at the Port of Import may also
designate a nodal officer not below the level of Additional/Joint Commissioner
who may serve as a single point interface for the escalation of the grievances
in such port. The details of the nodal officer and his/her contact details would
be made available through Public Notice and in CBIC website for escalation of
any issues including the B/Es in the FA requiring urgent attention. The Principal
Commissioner/Commissioner at the Port of Import may further make other
necessary internal arrangements for co-ordination at the appropriate levels for
early resolution.
3. In regard to the establishment of NACs and FAGs for Faceless Assessment, certain
inadvertent errors have crept in the Annexure I & II to Circular No.40/2020-Customs, dated
04.09.2020. Further, certain ambiguities have been expressed by field formations in regard to
both column 4 and 5 of the Annexure I of this Circular. Accordingly, the Annexures I & II of
said Circular have been suitably revised as per attachments to this Circular. Further, Board
clarifies the doubts relating to the said Annexures I and II, as follows:
(i) Certain inadvertent errors in column 5 of the Annexure I have been rectified.
To illustrate, under column 4 (iv) of phase IV beginning from 01.10.2020, Group
2G includes Hyderabad while the same was missed under the corresponding
entry in column 5(e). This has been rectified.
(ii) Column 4 of Annexure I lists the clusters selected for FA B/E. To illustrate,
w.e.f. 01.10.2020, Bills of Entry pertaining to group 2K are being assessed in
the FAG cluster consisting of Ahmedabad, Mumbai-II and Tiruchirappalli
(Prev.). Further, column 5 of Annexure I mentions the Appraising Groups which
have been subsumed in FAs for that particular Zone(s). Thus, column 5 of
Annexure I is to read as a mere clarification/amplification in respect of column
4. The idea was to present the FAGs under a Zone at a glance.
(iii) FAGs are to be set up under the Zones figuring in column 3 of Annexure II only.
To illustrate, w.e.f. 31.10.2020, while FAG for Group 5 is enabled pan India,
this FAG will be functional only in the 10 Zones mentioned in the column 3 of
Annexure II. The Zonal Principal Chief Commissioner/Chief Commissioner
may, of course, decide to include officers from different Customs stations within
the Zone in the FAG.
(iv) Further, based on the feedback from the formations, it is decided to
a) merge Group 1Z existing in Kolkata Zone with other groups and
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b) create a new appraising Group 3A for chapter 71 to deal with Gems and
Jewellery. While NAC (Textiles) would continue to supervise the functioning
of Group 3A, the FAGs have been set up only in Ahmedabad, Chennai,
Delhi, Delhi (Prev.), Kolkata and Mumbai-III Zones.
4. Board expects that the aforementioned measures relating to streamlining the
attendance of B/E during holidays, raising of queries, ordering First Check, re-assessment
and submission of COO would certainly contribute to a reduction in the time taken for
assessment and clearance of goods. It is expected that these measures would be strictly
applied by all NACs and all FAGs.
5. Any difficulties faced or doubts arising in the implementation of this Circular may please
be brought to the notice of Board.
Yours faithfully,
(Ananth Rathakrishnan)
Deputy Secretary (Customs)
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Annexure I
(Revised annexure I of Circular No.40/2020-Customs dt.04.09.2020)
Implementation Phases for All India Roll-Out of Faceless Assessment
Phase
Roll-Out
Date
% Coverage
of
All India
Bills of
Entry
Faceless Assessment
Clusters
Zones and Faceless
Assessment Coverage
(1)
(2) (3) (4) (5)
I 05.06.2020
14 % 5 & 5A - Bengaluru & Chennai
(a) Bengaluru – 5, 5A
(b) Chennai – 5, 5A
II 03.08.2020 21% (i) 3,5,5A,5B – Bengaluru,
Chennai & Delhi
(ii) Mumbai I,II,III – 2A
(a) 3, 5, 5A, 5B – Bengaluru
(b) 3, 5, 5A, 5B - Chennai
(c) 3, 5, 5A, 5B – Delhi
(d) 2A - Mumbai I,II, III
III 15.09.2020 50 % (i) 5,5A,5B - Ahmedabad,
Bengaluru, Chennai, Delhi,
Mumbai I, II & III,
Visakhapatnam
(ii) 4 - Ahmedabad, Bengaluru,
Bhubaneshwar, Chennai,
Delhi, Visakhapatnam
(iii) 3 – Bengaluru, Chennai &
Delhi, Delhi (Prev.), Kolkata,
Thiruvananthapuram,
Tiruchirappalli (Prev.), Patna
(Prev.), Guwahati
(iv) 2G – Ahmedabad,
Bengaluru, Bhopal, Chennai,
Delhi, Meerut and Nagpur,
Pune
(v) 2A – Mumbai I, II, III,
Chennai and Hyderabad
(a) 2A,5, 5A, 5B - Mumbai I, II,
III
(b) 2A – Hyderabad
(c) 2G, 4, 5, 5A, 5B –
Ahmedabad
(d) 2G, 3, 4, 5, 5A, 5B –
Bengaluru
(e) 2G, 2A 3, 4, 5, 5A, 5B –
Chennai
(f) 2G, 3, 4, 5, 5A, 5B – Delhi
(g) 2G – Bhopal, Meerut,
Nagpur, Pune
(h) 3 – Delhi (Prev.), Kolkata,
Patna (Prev.), Guwahati,
Thiruvananthapuram,
Tiruchirappalli (Prev.)
(i) 4 – Bhubaneshwar
(j) 4,5, 5A, 5B – Visakhapatnam
IV 01.10.2020 86.0% (i) 5,5A,5B – Ahmedabad,
Bengaluru, Bhopal,
Bhubaneshwar, Chennai,
Delhi, Guwahati, Hyderabad,
Kolkata, Delhi (Prev.),
Meerut, Mumbai I, II & III,
Nagpur, Patna (Prev.), Pune,
Thiruvananthapuram,
Tiruchirappalli (Prev.),
Visakhapatnam
(ii) 4 – Ahmedabad,
Bengaluru, Bhubaneshwar,
Bhopal, Chennai, Delhi, Delhi
(Prev.), Kolkata, Meerut,
(a) 1,2A, 2G, 2K, 3,3A, 4, 5, 5A,
5B, 6 – Mumbai -II
(b) 1, 2G, 2A, 3,3A, 4, 5, 5A, 5B,
6 - Chennai
(c) 1A, 2A, 2G, 3, 3A,4, 5, 5A,
5B, – Mumbai-I
(d) 2A, 2G, 3,3A, 4, 5, 5A, 5B –
Mumbai-III
(e) 2A,2G, 4, 5, 5A, 5B –
Hyderabad
(c) 1A, 2A, 2G, 2K, 3,3A, 4, 5,
5A, 5B – Ahmedabad
(d) 1A, 2G, 3, 3A,4, 5, 5A, 5B –
Bengaluru
(f) 1,2A, 2G, 3,3A, 4, 5, 5A, 5B,
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Phase
Roll-Out
Date
% Coverage
of
All India
Bills of
Entry
Faceless Assessment
Clusters
Zones and Faceless
Assessment Coverage
(1)
(2) (3) (4) (5)
Mumbai I, II,III, Nagpur,
Pune, Visakhapatnam,
Hyderabad
(iii) 3,3A – Ahmedabad,
Bengaluru, Chennai & Delhi,
Delhi (Prev.), Guwahati,
Kolkata, Mumbai I, II & III,
Patna (Prev.),
Thiruvananthapuram,
Tiruchirappalli (Prev.),
(iv) 2G – Ahmedabad,
Bengaluru, Bhopal, Chennai,
Delhi, Hyderabad, Meerut,
Mumbai I, II & III, Nagpur,
Pune, Thiruvananthapuram,
Tiruchirappalli (Prev.)
(v) 2A – Ahmedabad,
Chennai, Delhi, Hyderabad
and Mumbai I, II, III.
(vi) 1A – Ahmedabad,
Bhubaneshwar, Mumbai-I,
Visakhapatnam.
(vii) 1,6 – Chennai, Delhi,
Kolkata, Mumbai-II,
Visakhapatnam.
(viii) 2K – Ahmedabad,
Mumbai-II, Tiruchirappalli
(Prev.)
6 – Delhi
(g) 2G, 4, 5, 5A, 5B – Meerut,
Nagpur, Bhopal, Pune
(h)1, 3, 3A,4, 5, 5A, 5B,6 –
Kolkata
(i) 3, 3A,4, 5, 5A, 5B – Delhi
(Prev.)
(j) 2G, 3,3A, 5, 5A, 5B –
Thiruvananthapuram.
(k) 1A, 4, 5, 5A, 5B,6 –
Visakhapatnam
(l) 5, 5A, 5B, 4, 1A –
Bhubaneshwar
(m) 3,3A,5, 5A, 5B – Patna
(Prev.), Guwahati
(n) 2G, 2K, 3,3A, 5, 5A, 5B –
Tiruchirappalli (Prev.).
V 31.10.2020 100% (i) 5,5A,5B – Ahmedabad,
Bengaluru, Bhopal,
Bhubaneshwar, Chennai,
Delhi, Delhi (Prev.), Guwahati,
Hyderabad, Kolkata,Meerut,
Mumbai I, II & III, Nagpur,
Pune, Thiruvananthapuram,
Tiruchirappalli (Prev.), Patna
(Prev.), Visakhapatnam
(ii) 4 – Ahmedabad,
Bengaluru, Bhubaneshwar,
Bhopal, Chennai, Delhi, Delhi
(Prev.), Kolkata,Meerut,
(a) 1, 1A, 2,2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3,3A, 4,
5, 5A, 5B, 6 – Mumbai II
(b) 1,1A,2, 2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3,3A, 4,
5, 5A, 5B, 6 - Chennai
(c) 1,1A,2, 2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3,3A, 4,
5, 5A, 5B, 6 – Mumbai-I
(d) 1, 1A, 2,2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3,3A,4,
5, 5A, 5B,6 – Mumbai -III
(e) 1, 1A, 2, 2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K,3, 3A,4,
Page 13 of 18
Phase
Roll-Out
Date
% Coverage
of
All India
Bills of
Entry
Faceless Assessment
Clusters
Zones and Faceless
Assessment Coverage
(1)
(2) (3) (4) (5)
Mumbai, I,II,III, Nagpur, Pune,
Visakhapatnam,
Hyderabad,Patna (Prev.),
Thiruvananthapuram,
Tiruchirappalli (Prev.),
Guwahati
(iii) 3,3A – Ahmedabad,
Bengaluru, Bhopal,
Bhubaneshwar, Chennai,
Delhi, Delhi (Prev.), Guwahati,
Hyderabad, Kolkata, Meerut,
Mumbai I,II &III, Nagpur,
Patna (Prev.), Pune,
Thiruvananthapuram,
Tiruchirappalli (Prev.),
Visakhapatnam
(iv) 2G – Ahmedabad,
Bengaluru, Bhopal,
Bhubaneshwar, Chennai,
Delhi, Delhi (Prev.),
Guwahati, Hyderabad,
Kolkata, Meerut, Mumbai I, II
& III, Nagpur, Patna (Prev.),
Pune, Thiruvananthapuram,
Tiruchirappalli (Prev.),
Visakhapatnam
(v) 2A – Ahmedabad,
Bengaluru, Bhopal,
Bhubaneshwar, Chennai,
Delhi, Delhi (Prev.),
Guwahati, Hyderabad,
Kolkata, Meerut, Mumbai I, II,
III, Nagpur, Patna (Prev.),
Pune, Thiruvananthapuram,
Tiruchirappalli (Prev.),
Visakhapatnam
(vi) 1A – Ahmedabad,
Bengaluru, Bhopal,
Bhubaneshwar, Chennai,
Delhi, Delhi (Prev.),
Guwahati, Hyderabad,
Kolkata, Meerut, Mumbai I,
Mumbai II & III, Nagpur,
Patna (Prev.), Pune,
Thiruvananthapuram,
Tiruchirappalli (Prev.),
5, 5A, 5B, 6– Hyderabad
(f) 1, 1A,2,2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3,3A, 4,
5, 5A, 5B, 6 - Ahmedabad
(g) 1, 1A, 2,2A,2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3, 3A, 4,
5, 5A, 5B, 6 – Bengaluru
(h) 1, 1A, 2,2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3,3A, 4,
5, 5A, 5B,6 – Delhi
(i) 1, 1A, 2, 2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3, 3A, 4,
5, 5A, 5B, 6 – Meerut, Nagpur,
Bhopal, Pune
(j)1, 1A, 2, 2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3,3A, 4,
5, 5A, 5B, 6- Kolkata
(k) 1, 1A, 2, 2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3,3A, 4,
5, 5A, 5B, 6- Delhi (Prev.)
(l) 1, 1A, 2,2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3,3A, 4,
5, 5A, 5B, 6-
Thiruvananthapuram,
Tiruchirappalli (Prev.)
(m) 1, 1A, 2, 2A, 2B, 2C, 2D,
2E, 2F, 2G, 2H, 2I, 2J, 2K,
3,3A, 4, 5, 5A, 5B,6 –
Visakhapatnam
(n) 1, 1A, 2, 2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3,3A, 4,
5, 5A, 5B, 6- Bhubaneshwar
(o) 1, 1A, 2, 2A, 2B, 2C, 2D, 2E,
2F, 2G, 2H, 2I, 2J, 2K, 3, 3A, 4,
5, 5A, 5B, 6- – Patna (Prev.),
Guwahati
Page 14 of 18
Phase
Roll-Out
Date
% Coverage
of
All India
Bills of
Entry
Faceless Assessment
Clusters
Zones and Faceless
Assessment Coverage
(1)
(2) (3) (4) (5)
Visakhapatnam
(vii) 1,6 – Ahmedabad,
Bengaluru, Bhopal,
Bhubaneshwar, Chennai,
Delhi, Delhi (Prev.),
Guwahati, Hyderabad,
Kolkata, Meerut, Mumbai I,
Mumbai II & III, Nagpur,
Patna (Prev.), Pune,
Thiruvananthapuram,
Tiruchirappalli (Prev.),
Visakhapatnam
(viii) 2K – Ahmedabad,
Bengaluru, Bhopal,
Bhubaneshwar, Chennai,
Delhi, Delhi (Prev.),
Guwahati, Hyderabad,
Kolkata, Meerut, Mumbai I,
Mumbai II & III, Nagpur, Patna
(Prev.), Pune,
Thiruvananthapuram,
Tiruchirappalli (Prev.),
Visakhapatnam
(ix)2,2A,2B,2C,2D, 2E, 2F,2H,
2I, 2J - Ahmedabad,
Bengaluru, Bhopal,
Bhubaneshwar, Chennai,
Delhi, Delhi (Prev.),
Guwahati, Hyderabad,
Kolkata, Meerut, Mumbai I, II
& III, Nagpur, Patna (Prev.),
Pune, Thiruvananthapuram,
Tiruchirappalli (Prev.),
Visakhapatnam
31
st
Oct 2020: All India – All Zones - All Imports under Faceless Assessment
#
# Excluding Land Customs Stations/Diamond Bourses
Note : Zones and Faceless Assessment Groups in bold in columns 4 and 5 and are newly
added as on the roll-out dates in column 2.
Page 15 of 18
Annexure II
(Revised annexure II of Circular No.40/2020-Customs dt.04.09.2020)
National Assessment Centres
National
Assessment
Centre
Faceless
Assessment
Groups
(Chapters
covered by
Customs Tariff
Act, 1975)
Nodal Commissioners
& FAG from Zones
Conveners
(Pr.CC/CC of the
Zone)
(1) (2) (3)
(4)
Primary
Products
1
(1-26)
1. Bengaluru
2. Bhubaneshwar
3. Chennai
4. Kolkata
5. Tiruchirappalli (Prev.)
6. Thiruvananthapuram
7. Vishakhapatnam
Kolkata
1. Ahmedabad
2. Delhi
3. Delhi(Prev.)
4. Guwahati
5. Mumbai II
6. Mumbai III
7. Patna (Prev.)
Guwahati
Mineral
Products
1A
(27)
1. Ahmedabad
2. Delhi
3. Mumbai I
4. Mumbai II
5. Mumbai III
6. Pune
Ahmedabad
1. Bengaluru
2. Bhubaneshwar
3. Chennai
4. Kolkata
5. Tiruchirappalli (Prev)
6. Visakhapatnam
Bhubaneshwar
Chemicals 1 2,2A,2B,2C,2D,2E
and 2F
(28-38)
1. Ahmedabad.
2. Delhi
3. Delhi (Prev.)
4. Meerut
5. Mumbai II
6. Mumbai III
Mumbai II
1. Chennai
2. Hyderabad
3. Kolkata
4. Mumbai I
5. Thiruvananthapuram
6. Visakhapatnam
Visakhapatnam
Page 16 of 18
National
Assessment
Centre
Faceless
Assessment
Groups
(Chapters
covered by
Customs Tariff
Act, 1975)
Nodal Commissioners
& FAG from Zones
Conveners
(Pr.CC/CC of the
Zone)
Chemicals 2 2G
(39)
1. Chennai
2. Hyderabad
3. Mumbai I
4. Mumbai II
5. Mumbai III
6. Visakhapatnam
7. Thiruvananthapuram
Mumbai II
1. Ahmedabad
2. Bhopal
3. Delhi
4. Delhi (Prev.)
5. Kolkata
6. Meerut
7. Patna (Prev.)
Bhopal
Chemicals 3 2H,2I,2J,2K
(40-49)
1. Bengaluru
2. Bhopal
3. Chennai
4. Kolkata
5. Nagpur
6. Tiruchirappalli (Prev.)
7. Thiruvananthapuram
8. Visakhapatnam
Chennai
1. Ahmedabad
2. Delhi
3. Delhi (Prev.)
4. Meerut
5. Mumbai II
6. Mumbai III
7. Mumbai I
8. Patna (Prev.)
9. Pune
Patna (Prev.)
Textile
Products
3,3A^
(50-71)
1. Ahmedabad ^
2. Bengaluru
3. Delhi ^
4. Delhi(Prev.) ^
5. Kolkata ^
6. Patna (Prev.)
Bengaluru
1. Chennai ^
2. Mumbai I
3. Mumbai II
4. Mumbai III ^
5. Tiruchirappalli (Prev.).
6. Thiruvananthapuram
Tiruchirappalli (Prev.)
Metal Products 4
(72-83)
1. Ahmedabad
2. Delhi
3. Delhi(Prev.)
4. Guwahati
5. Meerut
6. Mumbai I
Delhi (Prev.)
Page 17 of 18
National
Assessment
Centre
Faceless
Assessment
Groups
(Chapters
covered by
Customs Tariff
Act, 1975)
Nodal Commissioners
& FAG from Zones
Conveners
(Pr.CC/CC of the
Zone)
7. Mumbai II
8. Mumbai III
9. Kolkata
1. Bengaluru
2. Bhopal
3. Chennai
4. Hyderabad
5. Nagpur
6. Pune
7. Vishakhapatnam
8. Thiruvananthapuram
Nagpur
Mechanical
Machineries
5
(84)
1. Ahmedabad
2. Delhi
3. Delhi(Prev.)
4. Mumbai II
5. Mumbai III
Mumbai III
1. Bengaluru
2. Chennai
3. Hyderabad
4. Kolkata
5. Thiruvananthapuram
Hyderabad
Electric
Machineries
5A
(85)
1. Delhi
2. Ahmedabad.
3. Mumbai I
4. Mumbai II
5. Mumbai III
Delhi
1. Bengaluru
2. Chennai
3. Hyderabad
4. Kolkata
5. Thiruvananthapuram
Meerut
Automobiles
and
Instruments
5B
(86-92)
1. Bengaluru
2. Chennai
3. Hyderabad
4. Kolkata
5. Thiruvananthapuram
Chennai
1. Ahmedabad
2. Delhi
3. Delhi(Prev.)
4. Mumbai II
5. Mumbai III
Pune
Misc.
products/Proje
ct Imports
6
(93-98)
1. Ahmedabad.
2. Kolkata
3. Mumbai I
4. Mumbai II
5. Mumbai III
6. Hyderabad
Mumbai I
1. Bengaluru
2. Chennai
Thiruvananthapuram
Page 18 of 18
National
Assessment
Centre
Faceless
Assessment
Groups
(Chapters
covered by
Customs Tariff
Act, 1975)
Nodal Commissioners
& FAG from Zones
Conveners
(Pr.CC/CC of the
Zone)
3. Delhi (Prev.)
4. Delhi
5. Thiruvananthapuram
6. Visakhapatnam
^ Group 3A - Limited to the zones indicated.