19. Standard The authorized maximum duration of storage in a customs warehouse shall be fixed with due regard to the needs of trade and shall be not less than one year. TRANSFER OF OWNERSHIP 20. Standard The transfer of ownership of warehoused goods shall be allowed. DETERIORATION, LOSS OR DESTRUCTION OF GOODS 21. Standard Goods deteriorated or spoiled by accident or force majeure before leaving the warehouse shall be allowed to be cleared for home use as if they had been imported in their deteriorated or spoiled state. 22. Standard Warehoused goods destroyed or irrecoverably lost by accident or force majeure shall not be subjected to import duties and taxes, provided that such destruction or loss is duly established to the satisfaction of the customs authorities. Any waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap imported in that state. 23. Standard At the request of the person entitled to dispose of them, any warehoused goods shall be allowed to be abandoned, in whole or in part, to the Revenue or to be destroyed or rendered commercially valueless under customs control, as the customs authorities may decide. Such abandonment or destruction shall not entail any cost to the Revenue. Any waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap imported in that state. REMOVAL FROM WAREHOUSE 24. Standard Any person entitled to dispose of the goods shall be authorized to remove all or part of them from warehouse for re-exportation, home use, removal to another customs warehouse or assignment to any other customs procedure, subject to compliance with the conditions and formalities applicable in each case. GOODS TAKEN INTO HOME USE 25. Standard National legislation shall specify the point in time to be taken into consideration for the purpose of determining the value and quantity of goods removed from customs warehouse for home use and the rates of the import duties and taxes applicable to them. GOODS NOT REMOVED FROM WAREHOUSE 26. Standard National legislation shall specify the procedure to be followed where goods are not removed from customs warehouse within the period laid down. 27. Recommended practice When goods not removed from customs warehouse are sold by the customs, the proceeds of the sale, after deduction of the import duties and taxes and all other charges and expenses incurred, should either be made over to the person(s) entitled to receive them, when this is possible, or be held at their disposal for a specified period. INFORMATION CONCERNING WAREHOUSES 28. Standard The customs authorities shall ensure that all relevant information regarding the customs warehousing procedure is readily available to any person interested.