Disposal of infringing goods: customs may destroy or dispose after right holder concurrence; costs borne by right holder. Where detained or seized goods are found to infringe intellectual property rights and are confiscated, the Deputy Commissioner or Assistant Commissioner of Customs shall destroy them under official supervision or dispose them outside normal commerce after obtaining the right holder's concurrence; failure by the right holder to respond within twenty working days (or a further period allowed by the Commissioner) is deemed concurrence, costs of destruction, demurrage and detention are borne by the right holder, re-export in an unaltered state is barred, and samples may be retained as evidence.