| Code
| PIC-119-01
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| General commentary
| This example is of a large consignment of tobacco in 45 cardboard boxes, each of approx. 100 kg. The representative samples were drawn and sent to the customs laboratory to find the product classification for purpose of calculation of correct excise tax.
This tobacco was declared as “an aromatizing product based on tobacco leaves not suitable for smoking”. Thus, the analyses carried out by the laboratory included the identification of tobacco, the composition analysis by sieving and the smoking tests according to the Explanatory Notes to Chapter 24 of Combined Nomenclature.
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| Equipment needed
|
- Sampling trowel (S03-01)
- Sample dividing equipment (D01-01)
- Plastic bags, different designs and sizes (P00)
- Paper bags, different sizes (R00) or
- Cardboard boxes, cartons (R01)
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| Safety precautions and risk assessment
| Consider health and safety – working in confined places and dusty atmosphere.
Officers should wear appropriate hand and respiratory protection for exposure to dust.
Moving and opening these heavy cardboard boxes may cause the injury.
For more information see also health and safety when sampling food products.
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| Sampling plan
| Each cardboard was examined unopened, weighted and photographed. Then it was decided to open each box and to take photographic evidence of the content. The boxes contained loose tobacco, in different forms, sizes and colour, stemmed or threshed, in some boxes was pressed tobacco found.
The sampling plan was to take samples from each transport box. Samples were taken from at least two different layers excluding surface layers in the contact with the cardboard.
The quantity for each sample was approx. 0,5 kg; three samples were taken in total – one for the laboratory, one for purpose of appeal and third reserve sample for the inspected operator.
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| Links
| SAM-119 Tobacco, Explanatory Notes to Chapter 24, Annex A and B
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| Remark
| -
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| Tags
| Tobacco; cardboard boxes; Excise tax
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This material should only be used in connection to a proper sampling plan
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| Order of displayed pictures | Comment |
 | PIC-119-01-A01
The consignment consisted of 45 cardboard boxes, each of approx. 100 kg.
The boxes were presented for examination and sampling.
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 | PIC-119-01-A02
Tobacco or pressed tobacco in cardboard packages: An aggregate sample may be formed only from packages from the same lot contained in the same consignment. In this case samples were taken from each transport box.
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 | PIC-119-01-A03
Each box was weighted and opened. The photographic evidence was carried out for thorough case documentation.
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 | PIC-119-01-A04
Preparing the sampling tool – Sampling trowel (S03-01) various types can be used.
Other general tools may be useful for opening the packages for example knife or box cutter, etc.
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 | PIC-119-01-A05
Consignments of pressed tobacco may be subject to a much wider variation throughout the packages. However, for purpose of excise tax calculation is essential to identify tobacco which is suitable for smoking.
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 | PIC-119-01-A06
In this case an aggregate sample was prepared from one or more incremental samples drawn at different depths from each transport package.
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 | PIC-119-01-A07
The surface layer which was in contact with the packaging material was discarded.
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 | PIC-119-01-A08
Samples were taken from two different layers as shown in the picture.
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 | PIC-119-01-A09
The large homogenized aggregate sample can be reduced by the sample divider into representative portions to create the final sample, duplicate or reserve samples.
The aggregate sample was placed on clean non-absorbent sheet and the quartering method was used for sample reduction, see sample dividing equipment (D01-01).
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 | PIC-119-01-A10
Plastic bags, different designs and sizes can be used for packing of samples. Tobacco can be placed also in paper bags or carton boxes.
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 | PIC-119-01-A11
The sampling was completed according to the given sampling plan. Samples were taken from each transport box and carefully documented.
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 | PIC-119-01-A12
Ensure that the appropriate storage conditions are maintained to protect tobacco from mould growth.
If the tobacco is damaged it is unsuitable for testing.
If samples are stored for more than 3 months, it is recommended to freeze them.
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Samples must be secured and sealed correctly.
Samples must be stored appropriately.
The sampling form must be completed fully and the sample sent to the laboratory.
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