This is the sampling manual for customs and taxation authorities. It contains information and instructions on how to take and handle samples for laboratory testing.Samancta aims to harmonize sampling procedures across the EU. However, the information provided is not legally binding (see the Disclaimer).These are guidelines only, and your national laws and procedures may take precedence. It is advisable to check your national legislation and compare them with the procedures specified in Samancta.Language VersionsThis English version is the only current and up-to-date version of Samancta.You may use the automatic translation tool at the top of each page however, you should be aware that technical terms may not be translated accurately. StructureThis manual consists of six main parts which you can find from the menu above.Background informationGeneral information about Health & Safety in sampling situationsGeneral information on taking samples, planning, procedures, handling and storage of samples.Specific procedures for sampling different productsSampling equipment and containersTraining material and visual examples of sampling in live situationsChoosing the correct Sampling ProcedureIf the goods are declared with an HS Code you may search for the correct procedure using the Hierarchical SearchNote: The direct search by HS code and product type are no longer available.Retail Packages (Of any products)Food products (Chapters 02 – 24 of the Harmonised System)Chemical products (Chapters 25 – 38 of the Harmonised System)Articles (Chapters 39 – 97 of the Harmonised System)Waste (Of any products)To confirm that you have the correct sampling procedure card you should check the following:Remember some goods should never be sampled by Customs. Check that the goods are not on the list of excluded products.If the goods declared with a HS (Harmonised System classification) code, you may use the Hierarchical Search to find the correct procedure.If no HS code is declared, can you determine which group of cards you should use?If not – request more information regarding the product and/or consult your laboratory.Consider the description, physical characteristics and packaging of the goods and choose the most appropriate card.Remember that some products may be covered by more than one card depending on the particular circumstances, for example, Honey may be presented as a solidified paste, or a liquid with high or low viscosity. The sampling equipment and methods will vary accordingly.You will see the procedures laid out below in a series of charts. Choose the most appropriate procedure for the type of product you wish to sample and the type of packaging. If in doubt, please contact your Laboratory. Sampling procedures according to product properties:List of commodities that should not be sampledList of commodities and the reasons why they should not be sampled.No sampling card is available for these due to the nature of the product. Applicable to all productsSAM-001Retail packages and finished articles: Covers all products packaged for retail sale and articles not classified elsewhere SAM-002Waste: All waste in different formsFood products (HS Chapters 02 – 24)SAM-101Foodstuffs, liquid, low viscosity SAM-102Foodstuffs, liquid, high viscositySAM-103Foodstuffs, PowderSAM-104Meat, non-frozenSAM-105Meat Frozen SAM-106Fish, non-frozenSAM-107Fish, frozen SAM-109Butter and butterfatSAM-110CheeseSAM-111Dairy ProduceSAM-112Loose Grain & Seeds SAM-116Vegetables and fruits non-frozenSAM-117Vegetables and fruits frozenSAM-118Coffee, tea, spices, beans, nuts and dried fruitSAM-119Tobacco Chemicals and chemical products (HS Chapters 25 – 38)SAM-201Chemicals Liquid SAM-204WaxSAM-202Chemicals, solidsSAM-205Petroleum liquidsSAM-203Liquified petroleum gasses Articles (HS Chapters 39 – 97)SAM-301Plastics and rubbers SAM-305Textiles, leather and furskinsSAM-303PaperSAM-306MetalsSAM-304Wood List of commodities that should not be sampledNo sampling card for this particular procedure due to the nature of the product. The list of procedures and the reason why there is no sample card can be found in the table below.ProcedureReason0101010201030104010501060301030603070308Live animals are not sampled due to storage and animal welfare considerations.2524Asbestos, not to be sampled by customs officers.2612Radioactive ores, not to be sampled by customs officers.2716Electrical energy; cannot be sampled.2825.10Explosive products, not to be sampled by customs officers.28442845Radioactive products, not to be sampled by customs officers360136023603Explosives, not to be sampled by customs officers.Back to top