Sample testing procedures set requirements for drawl, accounting, preservation and re-test rights with prescribed fees. Drawl and testing of samples require categorisation by purpose, invoicing and Daily Stock Account entries when removed for home consumption, and payment of duty unless exempted. Departmental drawls have reimbursement and custody rules. Testing demands representative drawl in presence of the owner, excise sealing, fourfold sample distribution with a triplicate test memo, preservation of remnants, prompt communication of results and a right to re-test on payment of prescribed fees, including conditional external laboratory testing with prior permission.