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Article 242 Return or disposal of samples taken(Articles 189 and 190 of the Code)

United Kingdom

Original text. Later amendments are not shown.

1.

The samples taken shall be returned to the declarant at his request, except in the following cases:

(a)

where the samples have been destroyed by the analysis or the examination;

(b)

where the samples need to be kept by the customs authorities for the purposes of either of the following:

  1. (i)

    further examination;

  2. (ii)

    appeal or court proceedings.

2.

Where the declarant does not make a request for the samples to be returned, the customs authorities may require the declarant to remove any samples that remain or dispose of them in accordance with Article 198(1)(c) of the Code.