4. The quantities taken as samples shall not exceed what is needed for analysis or more detailed examination, including possible subsequent analysis.

5. The quantities taken as samples shall not be deducted from the quantity declared.

6. Where an export or outward processing declaration is concerned, the declarant may replace the quantities of goods taken as samples by identical goods, in order to make up the consignment.

Article 241

Examination of samples

(Articles 189 and 190 of the Code)

1. Where the examination of samples of the same goods leads to different results requiring different customs treatment, further samples shall be taken, where possible.

2. Where the results of the examination of the further samples confirm the different results, the goods shall be deemed to consist of different goods in quantities corresponding to the results of the examination. The same shall apply where it is not possible to take further samples.

Article 242

Return or disposal of samples taken

(Articles 189 and 190 of the Code)

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:

(i) further examination;

(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.

Article 243

Results of the verification of the customs declaration and of the examination of the goods

(Article 191 of the Code)

1. Where the customs authorities verify the accuracy of the particulars contained in a customs declaration, they shall record the fact that a verification has been carried out and the results of that verification.

Where only part of the goods has been examined, the goods examined shall be recorded.

Where the declarant was absent, his absence shall be recorded.

2. The customs authorities shall inform the declarant of the results of the verification.

3. Where the results of the verification of the customs declaration are not in accordance with the particulars given in the declaration, the customs authorities shall establish and record which particulars are to be taken into account for the purposes of the following:

(a) calculating the amount of import or export duty and other charges on the goods;

(b) calculating any refunds or other amounts or financial advantages provided for on export under the common agricultural policy;

4. Where the declared non-preferential origin is found to be incorrect, the origin to be taken into account for the purpose of paragraph 3(a) shall be established on the basis of the evidence presented by the declarant or, where this is not sufficient or satisfactory, on the basis of any available information.