# 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, Article 249: Abandonment of goods(Article 199 of the Code)

Extent: E+W+S+N.I.

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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Source: https://www.legislation.gov.uk/eur/2015/2447/article/249 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2447/article-249
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.