Forwarding of samples for testing to the Outside Laboratories

Circular No. 15/2019-Customs

F.No. 401/243/2016-Cus-III
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs

North Block New Delhi,
7th June, 2019


All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Pr. Chief Commissioners /Chief Commissioners of Customs and Central Taxes
All Pr. Commissioners/Commissioners of Customs/Customs (Preventive)
All Pr. Commissioners/Commissioners of Customs and Central Taxes

Madam / Sir,

Subject: Forwarding of samples for testing to the Outside Laboratories- reg.

I am directed to refer to the Board Circular No. 43/2017-Customs dated 16th November, 2017 on the subject above cited. In the said Circular, a list of items, the samples of which could not be tested in the revenue laboratories was provided in the Annexure.

2. The Revenue Laboratories have now acquired testing facilities for some of the samples listed in the said Annexure following the up-gradation and induction of more sophisticated equipment. These items are listed in Annexure I annexed with this Circular.

3. Additionally, Revenue Laboratories have also acquired the facility for testing items provided in Annexure II of this Circular.

4. Field formations may therefore first ensure with their respective jurisdictional laboratories that the testing facilities for any particular items listed in the said Circulars are not available with them before forwarding such samples to outside Laboratory(s) listed therein.

5. Principal Commissioners/ Commissioners of Customs are requested to issue suitable Public notice to bring the same to notice of all concerned.

6. Difficulty faced, if any, may be brought to the notice of the Board.

Yours faithfully,

B. Konthoujam

(Annexure I and Annexure II attached)

Customs Circular No.15/2019 PDF Format – Download Here