Typically, a calibration activity does not sample. That is not to say that a cal activity (e.g. an internal lab) cannot sample, but cal is typically 100% of items, therefore the sampling clause would not apply.
A test lab on the other hand, may well sample, and then the clause applies.
The basic part of the answer then is: If you are calibrating 100% of the items you manufacture, you do not sample, so the clause is not applicable.
If you are accredited already, your AB should have given you that answer. If you are not yet accredited (or in process, that is applied), but looking at it, let me point out that there are several ABs recognized: IAS, A2LA, NVLAP, SCC/CLAS, L-A-B, ACLASS.
Hope this helps.
Hershal