Handing-over for confiscation or return
Article 34
1. At the request of the requesting Contracting Party, all objects, documents, funds or other items of value that have been seized on a precautionary basis may be handed over for confiscation or for return to the rightful owner. 2. The requested Contracting Party may not refuse to return funds on the sole ground that they correspond to a tax or customs debt. 3. Rights asserted by a third party in good faith shall remain reserved.