1.
Background
o Trade had represented that the 6-month
validity of Previous Test Reports (PTRs) often led to detention of
consignments, fresh sampling, provisional assessments, higher dwell time, and
increased compliance burden.
2.
Applicability
o The procedure applies to imports under Chapters 28–49 where
PTRs are prescribed under Public
Notice No. 71/2025 dated 17.09.2025.
3.
Validity
of PTRs
o Test reports issued by CRCL or other
accredited laboratories for identical goods (same grade, specifications,
supplier, and country of origin) will be considered valid for 6 months from the date of issue.
4.
Final
Assessment Allowed
o Bills of Entry can be finally assessed when a
valid PTR (not older than six months) is available.
o Fresh testing will not be required merely
because a new test report is not yet available.
5.
Sampling
Before Expiry of PTR
o Importers may request dock officers to
draw representative samples before the existing PTR expires.
o The consignment will continue to be
cleared on the basis of the valid PTR without provisional assessment.
6.
Fresh
Test Report to Extend Validity
o If the fresh test report confirms
conformity, it will serve as the valid PTR for the next six months.
7.
Action
in Case of Non-Conformity
o If the fresh test report reveals any
variation, appropriate action may be initiated under the Customs Act, 1962.
8.
Responsibility
of Customs Officers
o Appraising Groups and Dock Officers must
ensure strict implementation.
o Any deviation from the prescribed
procedure must be recorded with reasons.
9.
Exclusion
o The procedure does not apply where samples
are drawn by Partner
Government Agencies (PGAs).
10. Expected Benefits
o Reduction in provisional assessments.
o Faster clearance of import consignments.
o Lower dwell time and transaction costs.
o Greater ease of doing business for
importers.
[JNCH
Public Notice No. 69/2026 dated
04.06.2026]
Subject: Streamlining assessment of Bills of Entry involving test reports.
Representations have been received
from trade regarding
limited validity (up to 6 months) of previous
test reports (PTR).
This limited validity
leads to detention
of the consignment
after expiry of the validity of PTR, drawal of fresh samples
and assessment of the B/E provisionally. This causes increase
in provisional assessments, increase in dwell time as well as hardship
for trade.
2 . As per the present
practice, after expiry of valid PTR, a fresh sample is drawn and consignment is cleared on the provisional assessment on PD/TB Bond which causes delay in clearance of import consignments. In this regard,
kind reference is invited to Public Notice No. 71/2025 dt 17.09.2025 issued by Secretary, NAC-Chemicals regarding streamlining the documentation requirements for expediting assessments under NAC- Chemicals.
3. For the convenience of trade and in order to minimize
provisional assessments while ensuring compliance with legal requirements, the following procedure
is prescribed for import of products
falling under Chapters
28 to 49 wherever PTR has been prescribed as documentation requirement in Annexure to PN 71/2025:
(i)
Validity of Test Reports:
Test reports (CRCL / other accredited laboratories) submitted by importers
covering identical goods, grade, specifications, COO and supplier shall be considered valid for a period of 6 months
from the date of issue.
(ii)
Assessment of Bills of Entry: Bills of Entry may be assessed on final basis where a valid test report (not older than 6 months)
is available for identical goods. In such cases, no provisional assessment shall be resorted to solely on the ground
of non-availability of fresh test report.
(iii)
Mandatory Periodic
Sampling: To ensure continued
compliance, docks officers on the request
of the importer shall draw representative samples
from the consignment imported towards end of but before expiry of
validity of PTR. Since the Importer is
already possessing valid PTR, such
consignment/BoE shall not be
subjected to provisional assessment and BoE shall be assessed
finally based on the existing
valid test report.
(iv)
Post-Test Action: On receipt of fresh test report if results are in conformity, then such report shall be valid for further 6 months. However, if any variation
is observed then appropriate action under the Customs
Act, 1962 may be initiated.
(v)
Responsibility: Appraising Groups
and Dock Officers
shall ensure strict compliance. Any deviation must be recorded
with reasons.
4. It is further
clarified that aforementioned procedure shall not be applicable in cases where Partner
Government Agencies themselves draw the sample.
5. Difficulties, if any, may be brought to the notice
of the Additional/ Joint Commissioner, Appraising Mains, NS-I, JNCH.
This issues
with the approval
of Chief Commissioner of Customs, JNCH.