The competent authorities at the border control posts in F1Great Britain shall carry out the identity and physical checks referred to in Article 49 of Regulation (EU) 2017/625 on each consignment coming from the same establishment of origin and containing the same category of goods, for the same type of infringement, as indicated in the F2appropriate computerised information management system in accordance with Article 3(1).

For the controls referred to in paragraph 1, the consignments shall be selected on the basis of the codes from the F3classification system applicable in Great Britain, as amended from time to time, whether established and maintained pursuant to section 8(1) of the Taxation (Cross-border) Trade Act 2018 or under any other enactment.

Where these codes are not specific enough to properly identify the category of goods, the competent authorities at border control posts shall only subject consignments selected on the basis of these codes to the coordinated performance of intensified official controls if they correspond to the description of the goods indicated in accordance with Article 3(1).

The competent authorities shall record in the F4appropriate computerised information management system the reasons for not subjecting a selected consignment to the coordinated performance of intensified official controls in accordance with paragraph 3.