Article 126. Customs clearance and customs control of goods placed under the customs regime of destruction

Goods, which are placed under the customs regime of destruction, shall be cleared by a customs authority that is responsible for an area where goods are located.

Goods, which are placed under the customs regime of destruction, shall be cleared by a customs authority that is responsible for an area where goods are located.

When storing goods in a bonded warehouse, goods, which are declared for destruction, can be taken out of a bonded warehouse based on a cargo customs declaration registered by a customs authority.

Delivery of goods to the destruction location and their destruction shall be conducted under customs control.

Upon destruction of goods, a statement of destruction shall be prepared and signed by a customs authority official, an authorized individual and other individuals, who are present at the actual destruction of goods.

A statement of destruction of goods shall submitted to a customs authority within one working day after their actual destruction.

A cargo customs declaration shall be submitted and registered before destruction and finalized after destruction of goods.