(1) If goods are dealt with under section 107FJ, the CEO must ensure that, before the goods are so dealt with:
(a) a sample of the goods is taken in accordance with subsection (2); and
(b) a written record of the goods is made.
(2) An officer taking a sample of goods for the purposes of subsection (1) must, in the presence of another officer:
(a) divide the sample into 3 equal parts; and
(b) mark and securely seal each part; and
(c) retain one part for examination by an analyst appointed under section 107GC; and
(d) retain one part for further examination, if necessary; and
(e) retain one part for delivery for further examination by a person nominated under subsection (4), in the event that the owner of the goods requests further examination.
(3) A sample taken (other than of perishable goods) or a record made under subsection (1) must be retained until the later of:
(a) the end of the period of 3 years from the day the sample is taken or the record made; or
(b) if proceedings are commenced in relation to those goods--the proceedings are completed.
(4) If an owner of goods dealt with under section 107FJ requests further examination of a sample of the goods, that further examination is to be performed by a person nominated by the owner who is, in the CEO's opinion, suitably qualified for the task.