This paper introduces a new variables-acceptance-sampling scheme for resubmitted lots, based on process-capability-index (Cpmk) sampling information. The scheme competently evaluates both the process yield and the potential process loss of the submitted lots. Vital criteria and decision rules, by which inspected lots are approved in the resubmitted sampling strategy, include required sample size for inspection, critical acceptance levels stipulated for quality standards, and risks to producers and consumers. To obtain these vital criteria, the operating function of the proposed sampling scheme is derived based on the exact sampling distribution of the Cpmk estimator.