Sampling may be carried out for a number of purposes, including:
- tariff classification;
- determining origin;
- calculating excise duties;
- establishing the presence of markers in liquid fuels;
- determining the content of denaturants in spirit and alcoholic beverages;
- identifying narcotics and other psychoactive substances;
- control of goods and technologies liable to international prohibition and restriction measures;
- consumer safety;
- protection of the environment:
Customs control is necessary to prevent export of hazardous and/or illegal waste to third countries. In some cases sampling and analysis of the waste is necessary.
The samples may be sent to a laboratory for analysis or tested immediately using a mobile laboratory or field test by means of mobile diagnostics.
The sampling method depends on:
- the purpose of sampling;
- the type of goods or commodity;
- the uniformity of the goods or commodity;
- the size of the consignment of goods or commodity.
A sample should be representative of the full lot or consignment.
For customs purposes representative samples should be taken in accordance with the Union Customs Code or additional customs provisions in force (where only part of the goods covered by a customs declaration is examined, or samples are taken, the results of the partial examination, or of the analysis or examination of the samples, are to be taken to apply to all the goods covered by the same declaration: see
Union Customs Code, article 190).
For excise purposes, examination samples should be taken according to the recommendations given in ‘
Sampling procedures’ or in the
specific sampling cards. The recommendations given for excise purposes can generally be followed for samples taken for other purposes, unless other rules exist.
For most commodities there are no specific sampling regulations. Such regulations do exist for some commodities: where that is the case, those regulations take precedence over the general rules in this guide.
A
homogeneous lot is a commodity of which the composition or physical characteristics of goods is uniform throughout the product. Examples of homogeneous products are clear solutions or other liquids with no suspended particles, powders or granules with equal particles and colour, and tins, filled with a specific vegetable, having all the same production number. In these cases it does not matter where a sample is taken and this can be taken from a convenient spot. The problem is that it may not always be clear that a lot is not homogeneous.
For instance a tanker filled with olive oil appears to be homogeneous. However a sediment, which is an essential part of the oil, may accumulate on at the bottom of the tank, and the oil in the tanker will not be homogeneous. If it is not clear that a commodity is homogeneous you must treat the consignment as heterogeneous.
If a commodity consists of more than one homogeneous lot you must establish the size of each lot and to take representative samples of the total commodity.
A
heterogeneous lot is a consignment where the composition or physical characteristics of goods varies throughout the product. Examples are solutions with suspended particles, granules with different sizes and colours, and tins, filled with a specific vegetable, having different production numbers. In these cases it is insufficient to take a sample from one spot. It is essential to take a sample which is
representative for the whole lot.
You must take incremental samples from different places throughout the consignment. The final sample must be created from the aggregate of the incremental samples.
In an ideal situation you would draw samples from every package to ensure that your sample was representative of the whole consignment. However, in a practical situation this is not possible and would result in an unreasonable portion of the consignment being taken or compromised. It is necessary therefore to apply a scale of examination which achieves the most representative sample whilst minimising the effect on the goods.
Many different scales of examination exist based on statistical sampling methodology and the practicalities of sampling commercial consignments. Their purpose is to ensure that when examining or sampling goods a sufficient number are chosen to ensure that the result is representative of the whole. Scales of examination may be applied both to the consignment as a whole and to sub-lots and/or inner packages.
Extensive scales of examination are available at trade bodies and in certain EU regulations (e.g.
Commission Regulation (EC) No. 152/2009) where the purpose is to determine the quality of a product or to ensure there are no chemical or biological contaminants. These scales of examination are usually much more rigorous than those required to determine the taxable status of the goods or the classification. From this it will be seen that there is no definitive “correct” scale of examination. Below are a series of examples and you will need to consider the following points when determining the best scale to be used for a particular examination:
- What is the total net mass of the consignment?
- What is the total value of the consignment?
- What is the total number of packages or units in the consignment?
- What is the minimum sample size required?
- Is the product a manufactured/processed product likely to be consistent from one package to another?
- If not a manufactured product is there likely to be a wide variation between examples?
- What is the purpose of the analysis?
Your purpose in considering these questions is to decide how best to obtain a representative sample.
When deciding on the scale to use – check your national guidelines to see if a specific scale is recommended by your administration for the type of goods or particular purpose for which they are being sampled.
The declarant is entitled to be present when the goods are examined and when samples are taken, and samples should normally be taken in the presence of the declarant or their representative. The customs officer may take samples without the declarant, the checked person or their representatives being present if they choose not to attend.
Where they deem it appropriate, the customs authorities may require the declarant or their representative to be present when the goods are examined or samples are taken in order to provide them with the assistance necessary to facilitate such examination or taking of samples (see
Union Customs Code, article 189).
They must provide active assistance to the customs authorities as is necessary to facilitate the sampling operation, including:
- detailed information on the nature of the goods to be sampled;
- Safety Data Sheets (SDS) if available;
- manpower;
- unloading/loading equipment;
- tools, etc.
If the declarant refuses to attend the sampling operation or to appoint persons capable of providing the necessary assistance, the customs authorities must set a time limit for their requirements to be fulfilled. If this time limit is not complied with, you may proceed to take the sample at the declarant’s expense and under the declarant’s responsibility, using, where necessary, the services of a competent person or of another person appointed in accordance with the applicable rules (see
Union Customs Code, article 189). In these cases, the sampling operation will be as valid as if performed in the presence of the declarant or the checked person.
Where the sampling operation involves serious safety risks, or if the use of special sampling and/or protective equipment is required, you may have the samples taken, under your supervision, by other qualified or specially trained persons (see
Sampling of dangerous goods).
Under Article 134 of the Union Customs Code, “protection of the health and life of humans and animals or plants and protection of the environment” is subject to customs control. In some member states this consumer and environmental protection and public safety control is carried by Customs and in others by separate authorities. In these cases more elaborate sampling procedures may be necessary and you should check your national guidance and European legislation where appropriate.
You must thoroughly check all the available information about the goods to be inspected/checked, including documentation accompanying the goods: e.g. safety data sheets, phytosanitary certificates.
If the accompanying documents contain the internationally recognised symbols and markings designating the level of hazard associated with handling the goods, you must observe those instructions. It is also important that you make anyone else handling the goods aware of these risks.
The customs officers must be aware of the significance of such symbols and markings. These symbols and markings provide useful data on safety measures that need to be taken, personal protective equipment, packaging, and transport and storage requirements.
The markings are as follows:
These symbols and markings should be placed in a clearly visible manner on packages.
Whenever the declarant or economic agent is unable to submit valid and authentic data concerning the nature of the goods, sampling must be carried out with extreme care. In these cases, you must treat the goods to be sampled as
hazardous.
You must not sample the following goods:
- radioactive substances;
- extremely toxic substances;
- gaseous products and liquefied gases;
- explosive products;
- potentially hazardous biological materials.
The list of goods not sampled by customs officers varies according to the Member State and the competence of the customs officer; in general the above list will be correct.
Goods of these types may only be sampled by competent state authorities or external organisations and persons trained and licensed to sample them.
You must gather data on the location of the goods in storage facilities or transport vehicles, on the type of transport, on the storage capacity and volume, ease of access to the goods, possible hazards associated with movement of the goods, etc.
When you have completed this task, you should have a clear understanding of:
- the necessary equipment and manpower to be used during unloading and movement of the goods;
- the types of sampling tools to be used;
- the types and number of sample containers to be used;
- the necessary additional equipment and accessories for loading/unloading operations, etc.;
- additional safety measures and means of personal protection depending on the situation and nature of the goods.
You are advised not to take samples in the following situations, however if it is essential to take samples please follow the advice given for each situation:
- When sampling involves serious risks regarding the safety of the operation;
It is recommended that samples are taken by the declarant or their representative. A sample can also be taken by a specialist contractor under customs supervision (see paragraph on the procedure for sampling of
dangerous goods);
- When goods are in small quantities or of very high value;
You may consult with the laboratory the minimum sample quantity needed, or if it is possible to use non-destructive analysis. If the sample can be returned unchanged after testing you should inform the declarant;
- When sampling involves a risk of impairing the sterile condition of goods or breaching other specific requirements.
The goods may be moved under customs supervision to the importer’s premises or another place where it is possible to take samples under appropriate conditions.
It is important to consider the proportion of the consignment you are examining when drawing samples.
For instance, in the case of relatively small consignments it may be necessary to consider drawing smaller samples (subject to the minimum requirements) in order to avoid taking an excessive proportion of the consignment. If in doubt consult your laboratory.
Check whether the goods to be sampled come from the same production batch. Labels on the packing can indicate whether the consignment contains different production batches or dates, and whether the products in different batches vary in quality. If so the different batches must be sampled separately. The integrity of packages and the expiry date must be always examined. Do not sample products that are out of date or about to expire.
Retail packages taken as samples should not be opened or their contents moved to other sample containers. These samples should be directly labelled as final samples. Samples are packed and sealed according to the packing requirements. Care should be taken not to erase or conceal the information on the original packing.
See
Handling of Samples - Packing;
sample division system.
You should:
- Choose the sampling tools and sample containers suitable for the type of goods from which samples are to be taken.
- Examine the integrity and functioning condition of the samplers to be used. You should not use defective or malfunctioning sampling tools or instruments with missing parts, as it could be dangerous or compromise the samples taken.
- Check that the sampling tools are clean and dry. If necessary, appropriate cleaning (detergents, organic solvents, etc.) and drying materials must be provided for cleaning the tools before and after sampling.
- Ensure that you have sufficient sample containers for the sampling operation. It is recommended that you add a reserve corresponding to approximately 10 % of the number normally needed. The containers must also be clean and dry and have the necessary stoppers (taps) or caps and other consumables required.
- The necessary means for wiping and mopping spilled liquids must be provided, including e.g. an appropriate sorbent for possible oil spills.
If you decide that you cannot perform a sampling operation satisfactorily because of the lack of appropriate equipment or other circumstances, you can require the declarant to do the sampling under your supervision.
This also applies in cases where dangerous goods are sampled by an expert in sampling dangerous goods (see procedure for sampling of
dangerous goods).
Photographic evidence may be particularly useful if there is a lot of information on packages or if you detect an irregularity visually.
Photocopies
At its most basic level this may simply mean that you take an example of the package and place it on the office photocopier. In this case you should number the pages of your photocopies and refer to them as ‘annexes’ to your report. This may be particularly useful if you cannot identify the languages on retail packages.
Digital Photographs
Digital photographs will often provide more detail and may be useful to explain the way in which the goods were stacked or packaged. They may be attached to your report.
Note, however, that unless there is a clear audit trail they may not be accepted as evidence in a court case. Refer to your national guidelines on acceptable photographic evidence.
