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HMRC internal manual

Customs Special Procedures Manual

Sampling and testing: sampling applications

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

  • the warehouse keeper 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 and their ultimate disposal
  • the quantity of the sample to be taken is to be agreed between the warehouse keeper 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 letter granting the authorisation
  • generally we would expect that all samples are used to destruction, (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.