... where, in respect of goods declared for a customs procedure entailing the obligation to pay duties: - the customs declaration is invalidated in accordance with Article 66, - the goods, before their release, are either seized and simultaneously or subsequently confiscated, destroyed on the instructions of the customs authorities, destroyed or abandoned in accordance with Article 182, or destroyed or irretrievably lost as a result of their actual nature or of unforeseeable circumstances or force majeure ...
