We believe that in a situation where the sanitary inspector took samples of the goods before customs clearance (if by this term it is understood before submitting the declaration for release into free circulation), and they were used for the purpose of laboratory testing of the goods in question, they cannot be included in the declaration for release of the goods into free circulation, and therefore, there is no obligation to pay customs duties for them, but destruction is determined for them, and the record of taking samples made by the sanitary inspector can be considered as the approval of the customs authority to destroy the goods.