Circular No.28/2026-Customs
F. No.401/24/2026-Cus.Il
Government of India
Ministry of Finance
Department of Revenue
(Central Board of lndirect Taxes & Customs)
Room No. 16049, Kartavya Bhawan, New Delhi
#ApprovedDate#
To
All Principal
Chief Commissioners / Chief Commissioners of Customs/
Customs (Preventive) / Customs & Central Taxes
All Principal Commissioners
| Commissioners of Customs / Customs
(Preventive).
All Pr. Director General / Director Generals under CBIC
Madam/Sir,
Subject: Testing of samples of Export Consignments reg
Representations have been received by Board wherein it has been highlighted that
even when exporters have access to accredited labs, samples must first pass
through Revenue Laboratories, causing delays and duplicate testing.
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The issue has been examined by the Board. It is stated that various
Circulars have been issued by Board with respect to forwarding of samples to
outside laboratories. Circular 43/2017- Customs dated 16.11.2017 and Circular No.
11/2018-Customs dated 17.05.2018 shortlisted the items whose samples cannot
be tested in CRCL Laboratories and has also identified Laboratories functioning
under the other Ministries /Departments/ Organizations where such samples
could be tested. Further, vide Circular No. 46/2020-Customs dated 15.10.2020,
Board has prescribed guidelines for Testing of outside samples by Revenue
Laboratories.
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It has been observed that exporters often voluntarily obtain testing and
quality certification of export consignments in order to comply with technical
regulations, sanitary and phytosanitary requirements, product standards and other
compliances prescribed by the countries where samples are exported. In many
sectors, such testing is routinely undertaken through laboratories accredited by the
National Accreditation Board for Testing and Calibration Laboratories (NABL),
Export Promotion Councils (EPCs) or other recognised agencies.
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In view of above, it is clarified that, in respect of export consignments,
exporters may continue to voluntarily obtain test reports from NABL-accredited
laboratories, accredited laboratories recognised by Export Promotion Councils
(EPCs) or other recognised agencies for the purpose of fulfilling regulatory
requirements of the country where samples are being exported. In such cases,
where the test report is submitted for such compliance and there is no risk based
intervention or intelligence, the proper officer shall take into consideration such test
reports issued by the aforesaid accredited laboratories without mandatorily sending
such samples to CRCL.
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In cases involving risk based intervention or intelligence, the proper officer
shall continue to follow the existing procedure for withdrawal and testing of
samples, including referral to CRCL or other accredited laboratories as per extant
instructions.
It is further clarified that the existing procedure for drawal and testing of
samples of import consignments shall continue without any change and import
samples shall be drawn and sent to CRCL or other accredited laboratories as per
extant instructions.
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In view of above, it is directed that necessary action may be taken to
sensitize officers under your jurisdiction regarding the above issue.
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Suitable trade notice may be issued by field formations for information of
relevant stakeholders. The difficulties, if any, may be brought to the notice of the
Board.
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Hindi version follows.
Encls: as above
Yours faithfully,
(Anshuman| Yadav)
OSD (Customs Poli¢y Wing)
