EXCISE REGULATION 2015

PART 6 - STORES, SECURITIES AND SAMPLES  

Division 2 - Stores, securities and samples  

SECTION 57   MANNER OF TAKING SAMPLES  

57(1)    
For section 106 of the Act, the manner in which a sample is to be taken by an officer is as follows:


(a) the officer must, in the presence of the person (or an agent or employee of the person) from whom the sample is taken:


(i) divide the sample into 3 equal parts; and

(ii) label or mark, and securely seal, each part;


(b) the officer must:


(i) give one part to the person (or the person ' s agent or employee); and

(ii) deliver another part (the analyst ' s part ) to an analyst approved by the CEO; and

(iii) retain the third part for any further examination.

57(2)    
For subparagraph (1)(b)(ii), the analyst ' s part may be delivered to the analyst:


(a) in person; or


(b) by registered post; or


(c) in another manner approved by the CEO.




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