Customs Act 2015 section 34

Power to seize goods and conveyances

Section 34 deals with the power of customs officers to seize goods and conveyances that are liable to forfeiture, and sets out how and where seized items may be stored.

• Customs officers may seize any goods or conveyances (vehicles, vessels, etc.) that are liable to forfeiture under the Customs Acts.
• Seized or detained items may be held in the custody of a Revenue Commissioners officer.
• Alternatively, seized items may be stored at any secure premises or location designated by the Revenue Commissioners for that purpose.
• The Commissioners may designate storage premises managed by an external contractor engaged by them for this purpose.