Will take Faceless Assessment scheme for import Customs pan-India by October 31, says CBIC

New Delhi: The Central Board of Indirect Taxes and Customs has reviewed the trial process of having implemented Faceless Assessment at some select ports and decided that it is now time to take the evolved process — known as the Turant Customs programme — pan-India. The CBIC has devised a detailed plan to ensure the new customs regime is implemented at all ports of import for all imported goods excluding Land Customs Stations by October 31.

This comes after the CBDT's push to ensure the Faceless Assessment programme is conducted successfully with respect to the Income Tax returns picked up for scrutiny. Since August 13, all Income Tax returns picked up for scrutiny, except those relating to search and seizure and international tax, are being assessed under faceless assessment.

According to a circular issued by the Revenue Department, the Faceless Assessment Customs scheme across the country will be monitored by 11 National Assessment Centres (NACs), each of which will be assigned their respective jurisdiction of commodities as per the First Schedule to the Customs Tariff Act of 1975 and will include zones as per a prescribed calculation of the value of the commodity group(s) that come in through the zones and the share that it is contributing to imports all over India.

The government said: "The rationale for the selection of a Zone in the NAC is the share of volume of the import of the particular commodity group(s) in its Zone as compared to the All India imports and/or share of contributed by the said commodity group(s) or the share of import of the particular commodity group(s) in their own Zones, while the rationale for the selection of a Conveners for the NAC is its share of the All India revenue contributed by the said commodity group(s) or the share of the revenue contributed by the particular commodity group(s) in their own Zones."

In addition, the NACs will function with two Co-Convenors who will be the Principal Chief Commissioners or Chief Commissioners of two zones as mentioned in the CBIC's list. For instance, the NAC that will deal with Primary Products falling under Chapters 1 to 26 of the Customs Tariff Act will have their Co-Conveners from the Kolkata and Guwahati zones.

Significantly, the Co-Conveners will be appointing a nodal Commissioner for their respective jurisdictions from a prescribed list of zones who will be key in the coming weeks to ensure the smooth implementation of the Turant Customs programme.

These nodal Commissioners will be responsible for identifying zones where Faceless Assessment is being conducted and assess the volume of imports there and whether there are adequate Faceless Assessment officers. They will also be empowered to nominate the requisite number of officers required for implementing the Turant Customs programme.

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