Customs Allows NABL Labs Testing for Export Consignments

The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 28/2026-Customs dated 15 June 2026, has clarified the procedure for testing samples of export consignments.

Key highlights:

· Exporters often obtain testing and quality certification from NABL-accredited laboratories, laboratories recognized by Export Promotion Councils (EPCs), or other recognized agencies to meet the regulatory requirements of importing countries.

· CBIC has acknowledged concerns that mandatory routing of samples through Revenue Laboratories (CRCL) causes delays and duplicate testing.

· For export consignments, where an exporter submits a valid test report from an accredited laboratory and there is no risk-based intervention or specific intelligence, Customs officers should consider such reports and need not mandatorily send samples to CRCL for re-testing.

· In cases involving risk parameters, intelligence inputs, or suspicion, the existing procedure of drawing samples and referring them to CRCL or other designated laboratories will continue.

· The circular does not change the procedure for import consignments; import samples will continue to be drawn and tested through CRCL or other accredited laboratories as per existing instructions.

· Field formations have been instructed to sensitize officers and issue suitable trade notices for stakeholder awareness.

Trade Impact

The circular is expected to reduce export clearance delays, avoid duplicate testing, lower compliance costs, and facilitate ease of doing business for exporters, while retaining Customs' ability to conduct testing in risk-based cases.

[CBIC Circular No. 28/2026 dated 15^th June, 2026]

Subject: Testing of samples of Export Consignment.

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.

2. 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.

3. 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.

4. 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.

5. 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.

6. 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.

7. In view of above, it is directed that necessary action may be taken to sensitize officers under your jurisdiction regarding the above issue.

8. 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.