Artikel 3.45 Internationale Overeenkomst inzake de vereenvoudiging en harmonisatie van douaneprocedures

3.45 Transitional Standard When the Customs sell goods which have not been declared within the time allowed or could not be released although no offence has been discovered, the proceeds of the sale, after deduction of any duties and taxes and all other charges and expenses incurred, shall be made over to those persons entitled to receive them or, when this is not possible, held at their disposal for a specified period.