Article 126

The customs authorities shall take any necessary measures, including confiscation and sale, or destruction, to dispose of goods in the following cases: 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; 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; where the goods have not been removed within a reasonable period after their release; where, after their release, the goods are found not to have fulfilled the conditions for that release; where goods are abandoned to the State in accordance with Article 127. 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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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.