Excise Regulation 2015
57Manner of taking samples
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57 Manner of taking samples
(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. (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.