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.<\/div>\n
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:<\/p>\n
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.<\/p>\n
b. In case the importer or his agent intends to request the Additional\/ Joint Commissioner of Customs for a re-test, 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.<\/p>\n
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.<\/p>\n
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 \u201cimmediate\u201d before sending to the laboratory. In a case it may so happen that fresh samples have to be drawn, then such sampling should he done in the presence of the importer or his representative\/customs broker.<\/p>\n
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.<\/p>\n
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 he resorted to in every case of variation between the first test and re-test results.<\/p>\n
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 he recorded in writing.<\/p>\n
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.<\/p>\n
3) Difficulties, if any, in implementation of this circular, should be brought to the notice of the\u00a0Board.<\/p>\n
4) Hindi version of the circular will follow.<\/p>\n
<\/p>\n
\nMinistry of Finance<\/p>\n
[F. No. 450\/15\/2017-Cus IV]<\/p>\n
[Circular No. 30\/2017-Cus]<\/p>\n
<\/div>\n<\/div>\n
<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
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It will be applicable to both smoking and chewing or smokeless tobacco (SLT) forms as\u00a0 negotiated and adopted under Article 15 of\u2026","rel":"","context":"In "Cabinet Decisions"","block_context":{"text":"Cabinet Decisions","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/cabinet_decisions\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/05\/tobacco_no_smoking.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/05\/tobacco_no_smoking.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/05\/tobacco_no_smoking.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/05\/tobacco_no_smoking.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/05\/tobacco_no_smoking.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":376424,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/02\/23\/indian-customs-law-framework-free-trade-agreements\/","url_meta":{"origin":143231,"position":2},"title":"Unveiling Indian Customs Law Framework for Effectuating Free Trade Agreements","author":"Editor","date":"February 23, 2026","format":false,"excerpt":"by Tarun Jain*","rel":"","context":"In "Experts Corner"","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Indian Customs Law Free Trade Agreements","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Indian-Customs-Law-Free-Trade-Agreements.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Indian-Customs-Law-Free-Trade-Agreements.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Indian-Customs-Law-Free-Trade-Agreements.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/02\/Indian-Customs-Law-Free-Trade-Agreements.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":97501,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/01\/10\/agreement-between-india-uruguay-on-cooperation-and-mutual-assistance-in-customs-matters-approved\/","url_meta":{"origin":143231,"position":3},"title":"Agreement between India & Uruguay on Cooperation and Mutual Assistance in Customs Matters, approved","author":"Saba","date":"January 10, 2017","format":false,"excerpt":"The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi has approved signing and ratifying an Agreement between India and Uruguay regarding Cooperation and Mutual Assistance in Customs Matters.\u00a0\u00a0The Agreement will help in the availability of relevant information for the prevention and investigation of Customs offences. 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