(1) With respect to goods seized in accordance with Articles 269, 270 (1) through (3) and 272 through 274, if the owner or any offender cannot be identified within six months from the date of seizure, such goods shall be deemed as lost goods and the head of a customs office concerned shall publish such goods as lost property.
(2) When the owner or any offender remains unidentifiable until one year elapses from the date on which the publication under paragraph (1) was made, the relevant goods shall revert to the National Treasury.[This Article Wholly Amended on Dec. 30, 2010]