Customs Act 2015 section 33

Power to detain goods and conveyances

Section 33 sets out the powers of customs officers to detain goods and conveyances where there are reasonable grounds to suspect non-compliance with customs duties or import/export restrictions, and to hold goods that may be needed as evidence in criminal proceedings.

• A customs officer who reasonably suspects goods have been imported or exported without paying the required duty, or in breach of any import/export prohibition or restriction, may detain those goods pending examination, enquiry or investigation.
• Any vehicles or other conveyances used in transporting the detained goods may also be detained by the officer.
• Detained goods and conveyances must be either seized as liable to forfeiture or released within 30 days of detention, or when the necessary enquiries are completed, whichever comes first.
• Where a customs officer reasonably suspects that imported or exported goods may be needed as evidence in criminal proceedings under legislation other than the Customs Acts, the officer may detain those goods and place them in the custody of the Garda Síochána or another appropriate authority.