عنوان مقاله [English]
نویسندگان [English]چکیده [English]
According to Iran's law and its implementing of regulations concerning the collection and sale of abandoned goods, the maximum time for stoppage of any goods from the date of submission of summary manifest or summons will be four months, and if in that period, the owner of the goods does not carry out customs formalities and his duties the goods will be considered abandoned. After being abandoned goods, the Customs should comply with a series of ritual for the benefit of the owner. If after doing the formalities required by customs, the owner of the goods does not attempt to take over the goods, the item will be sold as specified by the Customs Regulations (Arts. 22 and 24 of the Custom Code).This article explains the legal rules according to which the sale of goods is justified. Is it possible to justify the Customs act by rule of abandonment or other basis? The authors after asking the above question and after reviewing different approaches concluded that the mere lack of reference by owner to the customs is not considered abandonment and does not give raise the extinction of ownership. But it is possible to say that the legal basis for selling the abandoned goods by Customs is subjective implied condition.