When they are intended to be destroyed with the consent of the copyright or related right holder and the consent of the holder of the goods, whether or not they are transported in small consignments, the goods remain detained until they are destroyed.
The destruction of the goods is carried out under the responsibility of the holder of the copyright or related right.
The destruction of the goods is recorded by two customs officers in an official report within the meaning of Article 334 of the Customs Code. The holder or declarant and the owner of the copyright or related right are informed of their right to be present. The report shall include, in addition to the information provided for by this code, the following information:
1° The date, time and place of the destruction;
2° The surname, first name or company name and address of all persons who attended the destruction;
3° The type of goods and their quantity;
4° The reference or references of the report of the detention;
5° The date of the express or tacit agreement of the declarant or holder of the goods.
A copy of this report is given to the declarant, the holder of the goods and the holder of the copyright or related right, if they are present at the time of destruction. A copy shall be given to them at their request if they are absent.