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Administration of goods samples

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Administration of goods samples is the process by which customs takes samples of goods (also referred to in legislation as "specimens") in order to verify the accuracy of declared information and to classify the goods under the correct tariff heading of the Combined Nomenclature (CN). The correct tariff classification of goods determines which customs duties, excise duties and other taxes apply, as well as which tariff and non-tariff measures may apply to specific goods.

When customs may take samples of goods

Customs may take samples of goods where it is necessary to verify the composition, characteristics or tariff classification of the goods (Articles 189 and 190 UCC).

Samples may be taken in the following cases:

  • during customs examination, where there are doubts about the tariff classification or composition of the goods
  • after customs clearance, where it is necessary to verify whether the correct tariff rates, excise duties or additional codes have been applied

Samples may also be taken in other cases:

  • during post-clearance controls, where the declarant may present the declared goods:
    • if the goods are still stored in the declarant's warehouses, shops, tanks or other storage locations
    • if the goods are not presented for inspection, but the declarant can provide additional information related to the goods that was not previously submitted to customs
  • where undeclared goods are found on the premises of the declarant being inspected, where:
    • doubts about the correct tariff classification arise after their examination
    • it is possible to take samples for testing
  • where customs has detained non-Union goods, in order to:
    • determine their composition and tariff classification
    • decide on further action

Purposes of tariff classification of goods samples

Customs carries out testing and tariff classification of goods samples in order to:

  • confirm the tariff classification
  • verify the declared composition (e.g. the alcohol content of beverages)
  • determine the application of excise duties
  • establish additional codes where required for import or export purposes
  • assess whether the goods comply with restrictions or prohibitions set out in legislation
     

How the declarant is informed about the taking of a goods sample

Customs officers inform the declarant of the planned time and place of sampling by electronic message IE560 (for export procedures) or IE460 (for import procedures). In other cases, customs informs the declarant by email.

Where goods are declared orally or by conduct, the declarant is usually informed of the taking of a sample verbally during customs examination. Where necessary, the declarant may also be informed by other means of communication.

Taking of goods samples

Two identical samples are taken:

  • the first sample is used for testing or tariff classification
  • the second sample is kept at the territorial customs office and is used where:
    • the first sample is lost or damaged during delivery for testing
    • a court ruling requires a repeat or additional test

Customs officers:

  • select the size, sampling locations, method and means of the sample
  • complete the sampling record
  • transfer the sample to the structural unit of the territorial customs office responsible for the tariff classification of goods

Important: upon application by the declarant, samples may be returned (Article 242 of the Implementing Act), except where the sample is destroyed during testing, where an appeal against a customs decision has been lodged, or where court proceedings are ongoing.

What the declarant should know

  • the declarant may request by electronic message that the time or place of sampling be changed before the scheduled time of sampling
  • where additional costs are incurred during sampling, these are borne by the declarant
  • the taking of samples may extend the time required for customs examination and clearance of the goods
  • once the sample has been classified, the declarant receives a Goods Classification Act setting out the results of the classification of the sample

Important: where significant violations are found, customs may apply administrative measures (e.g. carry out additional inspection of goods or documents, detain goods, recalculate duties, etc.) and, where there are indications of an administrative offence, initiate proceedings against the person in accordance with the procedure established by law.

Legal basis

  •    Diagram of the procedure for administering goods samples (specimens) in the customs of the Republic of Lithuania 

 

 

 

 

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