Sampling and testing

When sampling of testing of goods held under customs warehousing procedure is permitted, and how to apply for authorisation to take a sample.

Definition of a sample

The dictionary definition of sample is as follows: 

  1. A small part or quantity intended to show what the whole is like

  2. A small amount of fabric, food or another commodity especially given to a prospective customer 

  3. A specimen, especially one taken for scientific testing or analysis

In most instances, a sample as defined by 1 and 2 above will be covered by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 for GB and the Community Systems of Duty Relief (CSDR) in Council Regulation (EC) No 1186/2009 for Northern Ireland. A declaration to customs reliefs will be required using the appropriate procedure code (PC) and an authorisation for UFH will not be needed. (Customs reliefs may also be appropriate to samples as defined by 3 above but only if the sample is used to destruction). It should be noted that customs reliefs only provides relief for customs duty and import VAT.

More information on whether customs reliefs is more appropriate than UFH can be found at pay no import duty and VAT on importing commercial samples.

This only applies to goods deposited into a customs warehouse already in a sample state, in essence, marked samples, low value goods (goods turned into samples qualify as low value) and only able to be presented as samples (clearly in appearance, not able to be sold). 

Sampling of goods or testing of goods held under the customs warehousing procedure is permitted subject to prior permission being granted by the supervising office. Details of the supervising office can be found in the customs warehousing authorisation letter.

Applying for authorisation to sample

When considering applications for sampling as a UFH, the following criteria should be applied: 

  • the warehousekeeper must keep records of all goods selected and removed for sampling purposes — this must include: 
    • the quality of the sample 
    • the purpose and nature of the tests 
    • where the testing is to be carried out 
    • their ultimate disposal 
  • the quantity of the sample to be taken is to be agreed between the warehousekeeper and the supervising office (but should be no more than is sufficient to carry out the intended tests) and details of the quantity agreed are to be included in the letter, granting the authorisation 
  • generally, HMRC expects all samples to be destroyed, (destruction of any unused samples can only be carried out with the prior permission of the supervising office), however any samples remaining that the applicant may wish to re-use must be removed to another customs approved treatment or use before any further testing or processing is carried out

All requests for authorisation to undertake sampling whilst the goods are in the customs warehousing arrangements should be treated on a case-by-case basis.