CHAPTER II TYPES OF EVIDENCE
SECTION VII MATERIAL EVIDENCE
Article 188 Collection of material evidence
1. Material evidence shall be described in detail in the minutes, and where possible photographed or video recorded and, with the order of the proceeding authority, is included into the judicial file.

Article 189 Preservation of material evidence
1. The Material evidence which due to its perishable nature, if it is not possible to return to their possessors, shall be delivered to certain entities which are obliged to return them in the same state or return their corresponding value.

Article 190 Rulings on material evidence
In its final decision or decision for terminating the case, the court or the prosecution office shall also rule about what should be done with the material evidence, by ordering:
a) items which have served or were defined as a tool for committing a criminal offence as well as the items constituting proceeds or compensation given or promised for its commission shall be taken over and transferred to the state, except for cases where they belong to persons who have not been involved in the commission of the criminal offence;
b) items whose possession or circulation is prohibited shall be delivered to the relevant entities or shall be destroyed;
c) items which do not have any value shall be destroyed;
d) other items shall be returned to the persons they belong to and, where a dispute exists regarding their ownership, they shall be kept until that issue is resolved by the court.
The physical evidence may also be returned to the persons whom they belonged prior to the conclusion of the proceedings, provided this does not jeopardise the solution of the case.