1.The customs authorities shall take any necessary measures, including confiscation and sale, or destruction, to dispose of goods in the following cases:
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;
where the goods cannot be released for any of the following reasons:
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;
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;
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;
they are subject to prohibitions or restrictions;
where the goods have not been removed within a reasonable period after their release;
where, after their release, the goods are found not to have fulfilled the conditions for that release;
where goods are abandoned to the State in accordance with Article 127.
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.