https://www.taxtmi.com/circulars?id=60513 Customs formations may forward samples of specified goods to identified external or empanelled accredited laboratories when Revenue Laboratories cannot test them; they must follow the receiving laboratory's sampling technique, publish sampling requirements, coordinate for expedited (preferably online) test reports, and for live consignments send samples immediately. If laboratory reporting exceeds three days, the importer must be offered warehousing under Section 49 of the Customs Act. Testing fees are payable by the importer or exporter. The procedure excludes cases where Partner Government Agencies draw the sample. en-us Fri, 17 Nov 2017 00:00:00 +0530 Sat, 06 Apr 2019 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60513 Customs formations may forward samples of specified goods to identified external or empanelled accredited laboratories when Revenue Laboratories cannot test them; they must follow the receiving laboratory's sampling technique, publish sampling requirements, coordinate for expedited (preferably online) test reports, and for live consignments send samples immediately. If laboratory reporting exceeds three days, the importer must be offered warehousing under Section 49 of the Customs Act. Testing fees are payable by the importer or exporter. The procedure excludes cases where Partner Government Agencies draw the sample. Circulars Customs Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60513