The process of clearing imported goods from the Bureau of Customs (BoC) is essentially timebound. Every importer must file or lodge a goods declaration, pay the corresponding duties and taxes, and claim or release the goods within the periods prescribed under customs laws, rules and regulations.

There are circumstances, however, when the importer, owner or consignee of these goods fails, intentionally or not, to comply with these responsibilities, thus resulting in the abandonment of these goods.