In a significant trade facilitation measure aimed at easing export procedures and eliminating duplicate testing of export consignments, the Central Board of Indirect Taxes and Customs (CBIC) has clarified that, in respect of export consignments, the proper officer shall take into consideration test reports issued by NABL-accredited laboratories, laboratories recognised by Export Promotion Councils (EPCs) or other recognised agencies, without mandatorily sending such samples to the Central Revenues Control Laboratory (CRCL). The clarification has been issued vide Circular No. 28/2026-Customs dated 15th June, 2026 issued by the Customs Policy Wing, CBIC.
The Board had received representations highlighting that even when exporters have access to accredited laboratories, samples were first required to pass through Revenue Laboratories, thereby causing avoidable delays and duplicate testing of export consignments.
The Circular notes that the Board has, in the past, issued several Circulars governing forwarding of samples to outside laboratories. Circular No. 43/2017-Customs dated 16.11.2017 and Circular No. 11/2018-Customs dated 17.05.2018 had shortlisted items whose samples cannot be tested at CRCL Laboratories and identified Laboratories functioning under other Ministries / Departments / Organizations where such samples could be tested. Further, vide Circular No. 46/2020-Customs dated 15.10.2020, the Board had prescribed guidelines for testing of outside samples by Revenue Laboratories.
The Board has observed that exporters often voluntarily obtain testing and quality certification of export consignments to comply with technical regulations, sanitary and phytosanitary (SPS) requirements, product standards and other compliances prescribed by the importing countries. 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.
In view of the above, it has been clarified that exporters may continue to voluntarily obtain test reports from NABL-accredited laboratories, laboratories recognised by EPCs or other recognised agencies, for the purpose of fulfilling regulatory requirements of the country to which the goods are being exported. Where such a test report is submitted for compliance and there is no risk-based intervention or intelligence, the proper officer shall take into consideration such test reports without mandatorily sending such samples to CRCL.
In cases involving risk-based intervention or intelligence, the proper officer shall continue to follow the existing procedure for drawal and testing of samples, including referral to CRCL or other accredited laboratories, as per extant instructions.
It has been 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 the extant instructions.
All field formations have been directed to take necessary action to sensitise officers under their jurisdiction regarding the above clarification. Suitable trade notice may be issued by the field formations for information of relevant stakeholders. Difficulties, if any, faced in the implementation may be brought to the notice of the Board. The Hindi version of the Circular will follow.
The measure is expected to significantly reduce turnaround time at ports, eliminate duplication of testing, lower compliance costs for exporters, and provide a major fillip to India’s export competitiveness — particularly for sectors dependent on time-sensitive shipments and quality-certified consignments — while preserving the Department’s powers in risk-based and intelligence-driven cases.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003328/ENG/Circulars
