When, for any reason, the goods lying under customs control cannot be given a Customs Destination or a Customs Procedure, within the terms established by current legislation, the goods are considered abandoned (it is said “to the public treasury”). With the abandonment, the owner or holder of the goods loses the availability that passes instead to the state administration.
The intention to abandon the goods can also be expressed in advance of the expiry date by the owner or holder of the goods. Abandonment cancels the tax obligation, i.e. customs charges are not due.
Every six months customs lists abandoned goods and also confiscated goods and then sells them at auction.