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The limit of detection was 0.01\u2009ng\u2009mg<jats:sup>\u22121<\/jats:sup> for cocaine, 0.04 for benzoylecgonine and 0.03 for cocaethylene. The method validation included linearity (with a correlation coefficient &gt;0.99 over the range 0.2\u201350\u2009ng\u2009mg<jats:sup>\u22121<\/jats:sup>), intra\u2010 and inter\u2010day precision (always lower than 12%) and accuracy (mean relative error always below 17%) to meet the bioanalytical acceptance criteria. The procedure was further applied to 40 hair samples from self\u2010reported cocaine users arrested by the police who provided a positive urine\u2010analysis for cocaine, and was demonstrated to be suitable for its application in forensic toxicology. New approaches were raised to detect false\u2010negative results that allow a better interpretation of hair testing results. 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