When it is not possible to clear the goods through customs or return them to the sender, it is possible to request their destruction under customs supervision: this involves finding the most suitable system to render the goods in question completely unusable and worthless. Destruction is authorized by the customs and is normally carried out at the expense of the customs operator and under the supervision of the Guardia di Finanza, and when finalized, cancels the tax liability, i.e., no customs charges are due. Sometimes destruction is directly ordered by customs authorities for health or public order reasons.
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