Customs authority can destroy eligible goods following the procedure applicable for destruction and disposal. Usually, goods are destroyed in the presence of nominated representatives of relevant government agencies.

The goods that are eligible for destruction include:

  • Date expired food products (such as powdered milk);
  • Contraband imported goods;
  • Drugs;
  • Confiscated foreign made cigarettes;
  • Other items, such as cosmetics and miscellaneous goods, including shampoos, cigarettes, surgical items, medicines, chemicals, etc., not usable/saleable due to expiry of date, quality deterioration etc.;
  • Wines and other liquor items may also be destroyed through proper procedures if these could not be sold by obtaining permission from the DG, Department of Narcotics Control;
  • Pirated/infringing VCDs, CDs, DVDs and CD-ROMs are also destroyable upon court order(According to Article 59 of the WTO TRIPS Agreement, competent authorities shall have the authority to order the destruction or disposal of infringing goods in accordance with the principles set out in Article 46); and
  • Any prohibited, restricted and freely importable items if these products cannot be sold or disposed of through auction or in any other designated way.

Customs usually fixes the date for destruction, makes a complete list of goods which are eligible to be destroyed, and makes arrangements to destroy the goods by fire or through any other suitable means, such as by crushing illegal goods. Customs has to ensure that the destruction activity is conducted in a transparent and legal manner having presence of officials from other government departments. Therefore, in organizing the destruction of goods, Customs needs to coordinate with other relevant government agencies.