The Central Board of Indirect Taxes and Customs (CBIC) on June 15, 2026, issued a circular regarding Testing of samples of Export Consignments.
The following has been stated:-
•The CBIC has clarified that exporters may use test reports from NABL-accredited laboratories, laboratories recognized by Export Promotion Councils (EPCs), or other recognized agencies to meet the regulatory requirements of importing countries.
•Where such reports are submitted and no risk-based intervention or intelligence concerns exist, customs officers should consider these reports without mandatorily sending samples to the Central Revenue Control Laboratory (CRCL).
•This measure aims to reduce delays and avoid duplicate testing of export consignments.
•However, in cases involving risk-based intervention or intelligence, the existing procedure of sample testing through CRCL or other accredited laboratories will continue.
•The existing testing and sampling procedures for import consignments remain unchanged.
[Circular No.28/2026-Customs]
