SPE15340 - Sampling and testing: overview

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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.

Para. 18, SP 2018
Commission Implementing Regulation 2015/2447 Annex 71-03 for NI

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.