Discharge of a special procedure
Article 129
1. In cases other than the transit procedure and without prejudice to Article 156, a special procedure shall be discharged when the goods placed under the procedure, or the processed products, are placed under a subsequent customs procedure, are taken out of the customs territory of the Union, are destroyed with no waste remaining or are abandoned to the State in accordance with Article 96. 2. The customs authorities shall discharge the transit procedure when they are in a position to establish, on the basis of a comparison of the data provided or made available to the customs office of departure and those provided or made available to the customs office of destination, that the procedure has ended correctly. 3. The customs authorities shall take all the measures necessary to regularise the situation of the goods in respect of which a special procedure has not been discharged under the conditions prescribed. 4. The discharge of a special procedure shall take place within specific periods, unless otherwise provided in the customs legislation. 5. The Commission is empowered to adopt delegated acts in accordance with Article 282 to supplement this Regulation by specifying the length of the periods referred to in paragraph 4 of this Article. 6. The Commission shall adopt implementing acts laying down the procedural rules for discharging a special procedure. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).