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- Point in Time (23/04/2008)
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Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (repealed)
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Version Superseded: 30/10/2013
Point in time view as at 23/04/2008. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Regulation (EC) No 450/2008 of the European Parliament and of the Council (repealed), Article 126.
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1.The customs authorities shall take any necessary measures, including confiscation and sale, or destruction, to dispose of goods in the following cases:
(a)where one of the obligations laid down in customs legislation concerning the introduction of non-Community goods into the customs territory of the Community has not been fulfilled, or the goods have been withheld from customs supervision;
(b)where the goods cannot be released for any of the following reasons:
it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities;
the documents which must be produced before the goods can be placed under, or released for, the customs procedure requested have not been made available;
payments or a guarantee which should have been made or provided in respect of import or export duties, as the case may be, have not been made or provided within the period prescribed;
they are subject to prohibitions or restrictions;
(c)where the goods have not been removed within a reasonable period after their release;
(d)where, after their release, the goods are found not to have fulfilled the conditions for that release;
(e)where goods are abandoned to the State in accordance with Article 127.
2.Non-Community goods which have been abandoned to the State, seized or confiscated shall be deemed to be placed under the temporary storage procedure.
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