Sampling plan pursuant to the M&R Regulation should be in the form of a written procedure which contains information on methodologies for the preparation of samples, including information on responsibilities, locations, frequencies and quantities, and methodologies for the storage and transport of samples.
The operator must submit this procedure to the competent authority for approval for each fuel or material where calculation factors are determined by analyses.
The operator must ensure that the derived samples are representative for the relevant batch or delivery period and free of bias.
Relevant elements of the sampling plan should be agreed with the laboratory carrying out the analysis for the respective fuel or material, and evidence of that agreement shall be included in the plan. Sampling plan must be also available for the purposes of verification.
The operator must, in agreement with the laboratory carrying out the analysis for the respective fuel or material and subject to the approval of the competent authority, adapt the elements of the sampling plan where analytical results indicate that the heterogeneity of the fuel or material significantly differs from the information on heterogeneity on which the original sampling plan for that specific fuel or material was based.
There is available specific guidance on sampling issues - see Guidance document No. 5 - Sampling and Analysis 11/10/2012
(the source of the Guidance document and the Template attached: http://ec.europa.eu/clima/policies/ets/monitoring/index_en.htm)