Here you are.

Here it is.
Here they are.
Here you go.
There you go.
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Are all the expressions can be used when we hand something to another?
Are they the same in meaning?

2 answers

You are correct -- all are correct in their structure, and all can be used when you hand someone something.

=)
You do need to remember that "Here IT is" means you are giving ONE thing to someone. "Here THEY are" means you are giving more than one thing.