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Sets out the general requirements a laboratory has to meet if it is to be recognized as being competent to carry out tests and/or calibrations, including sampling. This Guide covers testing and calibration that is performed using methods that have been published, methods that a laboratory may use that are not covered by standard specifications, and new methods that it has developed. It is applicable to all organizations performing tests and/or calibrations. These include, for example, first-party, second-party and third-party laboratories, and laboratories where testing and/or calibration forms part of inspection and certification.