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Commission Implementing Regulation (EU) 2015/2447Dangos y teitl llawn
Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code
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Article 249Abandonment of goods(Article 199 of the Code)
1.The customs authorities may reject a request for a permission to abandon goods to the State in accordance with Article 199 of the Code where any of the following conditions is fulfilled:
(a)the goods cannot be sold within the customs territory of the Union or the cost of that sale would be disproportionate to the value of the goods;
(b)the goods are to be destroyed.
2.A request for the abandonment to the State shall be deemed to have been made in accordance with Article 199 of the Code where the customs authorities have made a public appeal for the owner of the goods to come forward and 90 days have passed without the owner doing so.
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