This study focuses on the issue of lots resubmission in inspection processes, which often arises when the initial inspection of a lot is suspected, marked as held, or not accepted. To address this problem, a novel variables sampling plan based on the coefcient of variation is proposed. The objective is to determine the sampling plan parameters that minimize the average sample number while satisfying the two-points of operating characteristic curve. Practical considerations are taken into account by providing tabulated values for the inspection sample size and acceptance criteria of the proposed plan. These tables incorporate various combinations of quality levels, considering commonly used producer’s risk and consumer’s risk. Furthermore, a comparative analysis between the proposed plan and a single sampling plan is conducted to highlight the advantages of the new approach. To illustrate the practical implementation of the proposed plan, an example is presented
