The abandonment of goods in containers under Spanish law generates significant costs for carriers, governed by the 1947 Customs Ordinances, EU Union Customs Code (952/2013), and Act 14/2014 on Maritime Navigation. Key solutions include re-exportation, public auction sales, destruction, or abandonment to AEAT, with carriers holding active standing until delivery. Jurisprudential standards from Supreme Court (260/2018) and provincial courts emphasize diligence and damage mitigation, reducing recoverable costs for delays. Calls for a harmonized EU procedure to enhance efficiency.