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HMRC internal manual

Customs Special Procedures Manual

Sampling and testing: overview

This section covers the requirements that must be met and the procedures to be followed when sampling and testing are requested as a Usual Form of Handling (UFH).

Sampling of goods or testing of goods held under the customs warehouse procedure is permitted subject to prior permission being granted by the supervising office.

Commission Implementing Regulation 2015/2447 Annex 71-03