SPE15360 - Sampling and testing: authorisation

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

A copy of the letter granting authorisation for sampling, and any relevant documentation should be kept in the trader’s folder for future reference. For additional information when granting a customs warehouse authorisation with the intention of undertaking UFH see SPE15275.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.