((b))where the goods cannot be released for any of the following reasons:(i)it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities;(ii)the documents which must be produced before the goods can be placed under, or released for, the customs procedure requested have not been made available;(iii)payments or a guarantee which should have been made or provided in respect of import or export duties, as the case may be, have not been made or provided within the period prescribed;(iv)they are subject to prohibitions or restrictions;
1. 1. The customs authorities shall take any necessary measures, including confiscation and sale, or destruction, to dispose of goods in the following cases:
(a)((a)) where one of the obligations laid down in customs legislation concerning the introduction of non-Community goods into the customs territory of the Community has not been fulfilled, or the goods have been withheld from customs supervision;
(b)where the goods cannot be released for any of the following reasons:
(i)((i)) it has not been possible, for reasons attributable to the declarant, to undertake or continue examination of the goods within the period prescribed by the customs authorities;
(ii)((ii)) the documents which must be produced before the goods can be placed under, or released for, the customs procedure requested have not been made available;
(iii)((iii)) payments or a guarantee which should have been made or provided in respect of import or export duties, as the case may be, have not been made or provided within the period prescribed;
(iv)((iv)) they are subject to prohibitions or restrictions;
(c)((c)) where the goods have not been removed within a reasonable period after their release;
(d)((d)) where, after their release, the goods are found not to have fulfilled the conditions for that release;
(e)((e)) where goods are abandoned to the State in accordance with Article 127.
2. 2. Non-Community goods which have been abandoned to the State, seized or confiscated shall be deemed to be placed under the temporary storage procedure.