Commission Implementing Regulation (EU) 2015/2447Show full title

CHAPTER 4 Disposal of goods

Article 248 Destruction of goods(Article 197 of the Code)

The customs authorities shall establish the type and quantity of any waste or scrap resulting from the destruction of goods in order to determine any customs duty and other charges applicable to that waste or scrap when placed under a customs procedure or re-exported.

Article 249 Abandonment 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.

Article 250 Sale of goods and other measures taken by the customs authorities(Article 198(1) of the Code)

1. Customs authorities may sell goods abandoned to the State or confiscated only on the condition that the buyer immediately carries out the formalities to place the goods under a customs procedure or to re-export them.

2. Where the goods are sold at a price inclusive of the amount of import duty and other charges, the goods shall be considered to have been released for free circulation. The customs authorities shall calculate the amount of duty and enter it in the accounts. That sale shall be conducted according to the procedures applicable in the Member State concerned.