(1)In order to identify the name, type, quality, grade and origin of the goods, samples can be taken for reference of tax classification, valuation and tax refund. However, the quantity of the samples is limited for the identification only. Moreover, goods that can't be repeatedly tested and identified should be extracted the sufficient amount for three tests.（Article 34 of the Guidelines for the Inspection of Import and Export Goods）

(2)As the retention period of the sample expired, or the released samples from the import / export project hasn't been taken back for more than 10 days, the sample management unit shall make an announcement to the public and notify the cargo owner to retrieve samples within a certain period of time. Moreover, the sample management unit shall also notify the customs broker guild.（Article 35 of the Guidelines for the Inspection of Import and Export Goods）

Contact Point: Examination Section, Clearance Division I

TEL: +886-3-383-4265 ext.239