Examination and sampling of goods
Article 65
1. The customs authorities may at any time require goods to be unloaded and unpacked for the purpose of examining them, taking samples of them or examining the means of transport used to carry them. 2. Transport of the goods to the places where they are to be examined and where samples are to be taken, and all the handling necessitated by such examination or taking of samples, shall be carried out by or under the responsibility of the importer, exporter, carrier or holder of the transit procedure. The costs incurred shall be borne by the importer, exporter or holder of the transit procedure. 3. The importer, exporter, carrier or holder of the transit procedure shall have the right to be present or represented when the goods are examined and when samples are taken. Where the customs authorities have reasonable grounds for so doing, they may require the importer, exporter, carrier or holder of the transit procedure to be present or represented when the goods are examined or samples are taken or to provide them with the assistance necessary to facilitate such examination or taking of samples. 4. Provided that samples are taken in accordance with Union or national law, the customs authorities shall not be liable to pay any compensation in respect thereof but shall bear the costs of their analysis or examination. 5. Where only part of the goods is examined, or samples are taken, the results of the partial examination, or of the analysis or examination of the samples, shall be taken to apply to all of the same goods in the same consignment. However, the importer, exporter, carrier or holder of the transit procedure may request a further examination or sampling of the goods if it considers that the results of the partial examination, or of the analysis or examination of the samples taken, are not valid as regards the remainder of the goods concerned. That request shall be granted provided that the goods have not been released or, if they have been released, provided that the importer, exporter, carrier or holder of the transit procedure proves that they have not been altered in any way. Notwithstanding the first and second subparagraphs, the importer, exporter, carrier or holder of the transit procedure may, at its own expense, request additional examination or sampling. 6. The Commission shall adopt implementing acts laying down measures on the examination and sampling of the goods referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).