Customs Act 1901
The following goods shall be forfeited to the Crown: (a) All goods (not being objects forfeited, or liable to forfeiture, under the Protection of Movable Cultural Heritage Act 1986) which are smuggled, or unlawfully imported, exported, or conveyed. (b) All prohibited imports. (ba) All goods the importation of which has been prohibited unless a licence or permission containing conditions or requirements has been granted and those conditions or requirements have not been complied with. (bb) 206 or 209J or sold or otherwise disposed of under section 208D or 209K subject to a condition that has not been complied with. (c) All goods imported or exported in any ship boat or aircraft in which goods are prohibited to be imported or exported. (d) All dutiable goods found on any ship boat or aircraft being unlawfully in any place. (da) 233BABAE(2) . (e) All goods found on any ship or aircraft after arrival in any port or airport and not being specified or referred to in the cargo report made under section 64AB and not being baggage belonging to the crew or passengers and not being satisfactorily accounted for. (f) All goods in respect of which bulk is unlawfully broken. (g) (h) All goods which by this Act are required to be moved or dealt with in any way and which shall not be moved or dealt with accordingly. (i) (Omitted by No 24 of 1989) (j) Any carriage or animal used in smuggling or in the unlawful importation, exportation, or conveyance of any goods. (m) All goods not being passengers ' baggage found on any ship or aircraft after clearance and not specified or referred to in the Outward Manifest and not accounted for to the satisfaction of the Collector. (n) All prohibited exports put on any ship boat or aircraft for export or brought to any wharf or place for the purpose of export. (na) All goods that are the subject of a notice under subsection 112BA(1) and are put on any ship or aircraft for export or are brought to any wharf or place for the purpose of export. (o) All dutiable goods concealed in any manner. (p) Any package having concealed therein goods not enumerated in the entry or being so packed as to deceive the officer. (q) (qa) (r) All goods offered for sale on the pretence that the same are prohibited or smuggled goods.
In spite of subsection (1) , goods are not forfeited to the Crown merely because they are imported or exported in contravention of the Motor Vehicle Standards Act 1989 or the Road Vehicle Standards Act 2018 .
Notwithstanding section 228 , this section applies in relation to ships, boats and aircraft as well as other goods. 229(3)
In spite of subsection (1) , goods are not forfeited to the Crown merely because they are imported or exported in contravention of the Hazardous Waste (Regulation of Exports and Imports) Act 1989 .
In spite of subsection (1) , goods are not forfeited to the Crown merely because they are imported or exported in contravention of the Product Emissions Standards Act 2017 .
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