Section 41: Samples testing and laboratories

1 Without prejudice to the powers conferred on other regulatory agencies, an officer may cause to be opened any mail, package or container or shipment of imported goods or goods to be exported -
a to take, without payment, samples for examination, testing and analysis, classification, valuation, determination of origin, and other purpose;
b to determine the duties, Customs duties and fees payable; and
c for such other purposes as the Comptroller-General may direct.

2 A declarant shall be entitled to be present or be represented when samples are being taken.

3 Any sample taken shall be accounted for and where appropriate, returned to the owner, importer or exporter on the completion of the measures required for customs control.

4 For the purpose of determining the duty, Customs duties or fees assessable or other requirements with regards to goods comprising a single consignment, or in a vessel, tank or other container of goods, the characteristics of all the goods shall be deemed to correspond to the characteristics of any sample taken.

5 The Service shall maintain a laboratory to conduct scientific testing and analysis of samples and in the event that such laboratory does not have the resources or personnel to conduct testing and analysis for particular purposes, the Service may utilise the service of a government or commercial laboratory.