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Commission Implementing Regulation (EU) 2015/2447 Article 249

Commission Implementing Regulation (EU) 2015/2447 Article 249

Abandonment of goods

Article 249

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.

Read the full instrument → · Read this in context: CHAPTER 4 — Disposal of goods →

Other provisions in CHAPTER 4 — Disposal of goods

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 249 of Commission Implementing Regulation (EU) 2015/2447 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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