Article 161
The Authority may sell the perishable seized goods and those subject to shortage or leakage or if the goods are in a condition that might endanger the safety of the other goods and the facilities therein.
Seized goods which are subject to a considerable depreciation may be sold by authorization from the Director General or his representative. The sale of the goods shall be based on a report showing the condition of the goods and the justifications of sale without having to get an order from the competent court, provided that the owner of the goods shall be notified of such sale.
If a judgment order to return the goods to its owner is issued thereafter, then the price of the sold goods shall be paid to the owner after deducting any payable duties or taxes.  
Upon expiry of the period specified, the Authority may sell the goods placed in the customs warehouses, those existing in the yards or wharves or left out goods at the Customs Administrations.
The Authority shall sell the following:

1. The goods and means of transport that have become property of the Authority under a confiscation judgment, a compromise or a written waiver.
2. The goods not withdrawn from the customs warehouses within the legal period specified according to Article 74 herein.
3. The goods and items whose owners are unknown and which have not been claimed within the storage period specified by the Authority.  

 The Authority assumes no responsibility for any damage caused to the goods being sold under the provisions herein unless it is proved that the Authority had committed an obvious default in the procedures of the sale process.  
The sales provided for in this Part shall be effected in an auction according to the rules and conditions prescribed by the Authority.
The goods, items and the modes of transport shall be sold without the customs taxes “duties” and other taxes excluding the commission that shall be borne by the buyer during the sale procedures.  
 The proceeds of sale shall be distributed as follows:

1. Customs taxes "duties”.
2. The costs of the sale process.
3. The expenses incurred by the Authority whatsoever.
4. Transportation charges, when necessary.
5. Any other charges.

The balance remaining from the proceeds of selling the goods, the importation of which is permitted on the day of sale, after deducting the aforesaid sums, shall be deposited with the Authority as a deposit. The persons concerned may claim refund within one year from the sale date otherwise such balance will be transferred to the Treasury.
As for the goods that are prohibited or not allowed to be imported on the day of sale, the remaining balance shall be property of the Treasury.
As for the goods that are prohibited, restricted or not allowed to be imported and those sold under a compromise, penal order or a court judgment relating to smuggling, the remaining balance shall be distributed according to the provisions of article 167 herein after deducting the taxes, duties and costs.  
 The share of the Treasury from the proceeds amounts of the customs fines and the value of the seized or abandoned goods and means of transport are determined at 50% after deducting the customs duties, fees and costs. The remaining portion of the balance shall be deposited with the customs rewards fund at the Authority or with any other account in favour of the customs, to be paid to the individuals who had discovered and seized the offences and their assistants. The rules for distributing such rewards shall be laid down by the Authority upon a proposal from the Director General.  

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