Customs Act 2015 section 17

Forfeiture

Section 17 sets out the circumstances in which goods, vehicles, and other items connected with customs offences or unpaid customs duties become liable to forfeiture (seizure) by the authorities.

• Goods involved in improper importation, exportation, or other customs offences may be seized, along with any goods used to conceal them
• Vehicles found carrying or attached to offending goods are deemed to have been used in their transport and are also liable to forfeiture
• Containers, packaging, and anything used to transport forfeitable goods or vehicles can themselves be seized
• Goods on which customs duty remains unpaid when it falls due — or within any extended payment period allowed by law — are also liable to forfeiture