Abandonment
Article 96
1. The importer, the exporter, the holder of the transit procedure or the holder of the goods may, with prior permission of the customs authorities, abandon to the State non-Union goods and goods placed under the end-use procedure. 2. The Commission shall adopt implementing acts laying down the procedure on abandonment of goods to the State. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 283(4).