Destruction under customs supervision
Procedure allowing destruction of non-Union goods under customs supervision, avoiding duty payment.
Destruction under customs supervision is a customs-approved treatment that allows non-Union goods to be eliminated without paying customs duties or import VAT. Goods are destroyed under the supervision of customs authorities, who verify their effective destruction.
This procedure is used in several situations: goods damaged during transport or storage, products non-compliant with European standards (sanitary, phytosanitary, safety), counterfeit goods detained by customs, or surplus stock with no commercial value.
The destruction request must be addressed to customs authorities who set the conditions: destruction location, method, presence of customs officers, and treatment of waste and residues. The latter, if they retain economic value, must receive a customs-approved treatment (release for free circulation with duty payment on residual value, or re-export).
Destruction costs are entirely borne by the operator. Destruction nevertheless constitutes an economically preferable option to paying high duties on worthless or unmarketable goods in the EU.