Abandonment and destruction
Also called: abandonment to the state · Hazineye terk · imha
Ways of ending the customs supervision of non-Union goods without import: the holder may, with permission, abandon goods to the state or destroy them under customs control. Waste from destruction that is placed on the market is treated as non-Union goods and declared accordingly.
In practice
Destroying unsaleable or damaged goods under supervision can avoid the duty that would be due on release for free circulation.
EU
Türkiye
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