Article 122. Requirements and conditions for placing goods under the customs regime of destruction

Goods are allowed to be placed under the customs regime of destruction if the goods subjected to destruction completely lose their consumer properties and cannot be restored to their original state in a cost effective way.

Destruction of the following goods shall not allowed:

cultural values;

endangered species of animals and plants, their parts and derivatives, except for cases when their destruction is required in order to contain spread of epidemic and epizootics.

Destruction of goods shall not be allowed if:

they can harm environment or pose a direct or potential threat to human life and health;

it is conducted by consuming goods according to their usual purpose;

a customs authority is unable to exercise control over the actual destruction of goods;

on the possibility of carrying out the elimination of the state body in the field of Ecology and Environmental Protection, the conclusion of which indicates the method and place of its implementation is not in the information system of customs bodies. The provisions of this part do not apply to annulments that are irrevocably lost as a result of an accident or an overwhelming force impact.

Destruction of goods can be done by:

thermal, chemical, mechanical or other impact (incineration, destruction, burial) with goods being completely destroyed;

dismantling, disassembly, mechanical damage, including punching holes, tearing, causing damage in other ways provided that such damage excludes subsequent restoration of goods and possibility of their use in their original form.

Goods shall be destroyed by an authorized individual at own expense in compliance with requirements of nature protection legislation.

An owner of a bonded warehouse can request placing goods stored in a bonded warehouse under the customs regime of destruction based on a conclusion of a relevant authorized state body that the goods are unsuitable for consumption and use as well as impossibility of their further storage with sending a prior written notice to an authorized individual.