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HMRC internal manual

Customs Intellectual Property Rights Guidance

HM Revenue & Customs
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Simplified procedures based upon Article 11 of Council Regulation 1383/2003: Destruction of abandoned goods

Destruction will be carried out at the expense and under the responsibility of the right holder but before destruction is carried out representative samples must be taken in such conditions that they can be admitted as evidence in legal proceedings. The relevant Centaur record should be noted with details of the samples taken which should then be held securely under seal.

Unless they are required for legal proceedings samples may be destroyed after:

  • six weeks in the case of explicit consent
  • six months in the case of presumed consent