Back to Backgroung informationAll texts and pictures are copyright 2012 European Commission, Directorate-General for Taxation and Customs Union. The information is provided ‘as is’, with no warranties: the Commission accepts no responsibility or liability whatsoever with regard to the information in this guide.The information on the site is intended to provide guidelines on sampling goods for customs purposes, but it is not professional or legal advice.The material may not be reproduced in any form without written permission from the owner. If such permission is obtained, use of the material for non-commercial purposes is free of charge, provided the source (European Commission) is acknowledged.This guide is intended for customs and taxation purposes.May 2012The European Commission, Directorate-General for Taxation and Customs UnionBack to top
