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Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Custom)
Circular No. 30/2017-Cus
New Delhi, dated the 8th July, 2017
To
All Principal Chief Commissioners/Chief Commissioners of Customs /
Customs (Preventive),
All Principal Chief Commissioners/Chief Commissioners
of Customs and Central Excise,
All Directors General,
All Principal
Commissioners/Commissioners of Customs / Customs (Preventive),
All Principal
Commissioners/ Commissioners of Customs and Central Excise.
Sir/Madam,
Sub: Detailed guidelines for re-testing of samples- reg.
World Trade Organization (WTO) negotiated Trade Facilitation Agreement (TFA),
which aims at simplifying the trade processes and bringing down barriers to
trade has come into force w.e.f 22nd February, 2017. India is a signatory to
this agreement.
2) India has placed a number of trade related measures negotiated under the
TFA in Category A. Article 5.3.1 envisages granting an opportunity for a second
test in case the first test result of a sample taken upon arrival of goods
declared for importation shows an adverse finding. Further Article 5.3.3 makes
it obligatory to consider the result of the second test, if any, for the release
and clearance of goods, and, if appropriate, may accept the results of such
test. The aforementioned Articles have been placed in category A. In order to
have uniformity in approach among the field formations with regard to re-testing
of samples, the following procedure is prescribed:
a. Customs officers may draw the samples from import consignments for testing
in case of consignments wherever needed. The results of all test reports,
adverse or otherwise, shall be communicated to the importer or his authorized
representative/ Customs Broker immediately on its receipt.
b. In case the importer or his agent intends to request the Additional/ Joint
Commissioner of Customs for a re-rest, then the same shall be made in writing to
the said officer within a period of ten days from the receipt of the
communication of the test results of the first test. Customs officers may take a
reasoned view in case the importer or his authorized representative Customs
Broker is unable to do so for reasons beyond his control.
c. Where the Additional/Joint Commissioner of Customs grants an opportunity
for a second test, he must clearly indicate in writing the name and address of
the laboratory/ institution where the second test can be carried out. Such
referral for re-testing may be made only after being reasonably sure that the
desired re-testing facilities exist at the laboratory/ institution.
d. Re-test should be made only on the remnants of the samples originally
tested or on duplicate representative sealed samples in the custody of the
Customs. Further, to avoid delays, samples for second tests shall be marked as
"immediate" before sending to the laboratory. In a case it may so happen that
fresh samples have to be drawn, then such sampling should be done in the
presence of the importer or his representative/customs broker.
e. The requests for re-test of samples on the ground that the original sample
was not representative should be entertained only if the consignment is still in
Customs control. At the time of drawing the samples, the importer or his
representative shall be present and certify that the samples drawn are
representative.
f. The competent authority shall consider the results of the re-test without
prejudice to the results of the first test. In case there is a variation in the
results of the first test and the re-test, the competent authority shall take
the decision relying upon either of the tests specifying the grounds in writing
for the decision so taken. In case the competent authority is unable to decide
whether to rely upon the first or the re-test results, then it may order a
second re-test provided the consignment is still within the customs control.
However, this option should not be resorted to in every case of variation
between the first test and re-test results.
g. The facility of re-testing, is a trade facilitation measure, which should
generally not be denied in the ordinary course. However, there might arise
circumstances where the customs officer is constrained to deny the re-testing
facility. Board expects that such denial would be occasional and on reasonable
grounds to be recorded in writing.
h. Where the re-testing procedure is done at the instance of the department
instead of the importer, the above procedure shall be followed mutatis mutandis.
3) Difficulties, if any, in implementation of this circular, should be
brought to the notice of the Board.
4) Hindi version of the circular will follow.
Yours faithfully,
(Zubair Riaz)
Director (Customs)
[F. No.
450/15/2017-Cus IV ]
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