176Goods forfeited

1. The following goods are forfeited to the Crown:

2. all goods that are unlawfully imported:
3. all goods that are unlawfully exported:
4. all goods that any person or persons have attempted unlawfully to export:
5. goods in respect of which an offence has been committed under—
   1. sections 363 and 364 (which relate to entries and related returns):
   2. sections 366 to 368 (which relate to declarations and documents):
   3. section 371 (which relates to defrauding the Customs revenue):
   4. section 372 (which relates to possession or custody of uncustomed goods or prohibited imports):
   5. section 373 (which relates to purchase, sale, exchange, etc, of uncustomed goods or prohibited imports):
   6. section 374 (which relates to possession or control of concealed goods):
   7. section 381 (which relates to counterfeit seals, stamps, markings, substances, or devices):
   8. section 386 (which relates to possession of incomplete documents):
   9. sections 388 to 391 (which relate to importation or exportation of prohibited goods):
   10. section 393 (which relates to exportation of goods):
6. goods dealt with in contravention of section 77, 78, 83, or 85:
7. dutiable or prohibited goods that are found in the possession of any person who, when questioned under section 205 or 229, denied or failed to disclose possession of those goods:
8. dutiable or prohibited goods that are—
   1. found in the course of a search under section 231; or
   2. seized under section 214(1)(b) to (d):
9. dangerous items seized under section 214(1)(a):
10. electronic devices treated as forfeited under section 228(10):
11. goods treated as forfeited in accordance with section 243(2)(c):
12. goods in respect of which an erroneous statement, declaration, certificate, or claim as to the country of which the goods are the produce or manufacture has been made or produced to any Customs officer:
13. dutiable or prohibited goods that are found on or in any craft or cargo device that is unlawfully in any place:
14. dutiable or prohibited goods that are found on or in any craft or cargo device after arrival in any Customs place from a point outside New Zealand other than—
    1. goods that are specified in the inward report under section 24(1)(a); or
    2. goods that are not required to be specified in the inward report under section 24(1)(a) because of section 24(3); or
    3. baggage belonging to the crew or passengers; or
    4. goods otherwise accounted for to the satisfaction of a Customs officer:
15. dutiable or prohibited goods that are found concealed in or on—
    1. any craft, vehicle, or cargo device; or
    2. any other thing:
16. goods in any package if those goods are not fully accounted for in the entry or declaration relating to that package:
17. dutiable or prohibited goods that are packed so as to be likely to deceive Customs officers:
18. uncustomed goods that are found in any place:
19. imported goods that have been acquired (whether by the importer or some other person)—
    1. in a country outside New Zealand; and
    2. by an act that, if done in New Zealand, would have amounted to a crime involving dishonesty:
20. goods exported, or in respect of which an attempt to export has been made, that have been acquired (whether by the exporter or some other person)—
    1. in New Zealand; and
    2. by an act that amounts to a crime involving dishonesty:
21. any goods, equipment, or apparatus used, or intended for use, in the manufacture of Part A goods in contravention of section 56(1)(a):
22. any goods manufactured wholly or partly using any goods, equipment, or apparatus referred to in paragraph (t).

24. For the purposes of subsection (1)(b) and (c), prohibited goods are treated as exported when they are placed in or on any craft for exportation.

25. If goods are forfeited, the following are also forfeited:

26. any case, covering, or other enclosure in or on which the goods are contained at the time of seizure, importation, or exportation (other than a cargo device):
27. any cargo device in or on which the goods are contained at the time of seizure, importation, or exportation if the cargo device has been adapted for the purpose of concealing goods:
28. any animal, craft, vehicle, or other thing (including any machinery or equipment on or in the craft, vehicle, or thing) that is used for the transportation, handling, deposit, or concealment of the goods (whether at the time, or after the time, of any alleged offence in relation to those goods).

29. A craft is forfeited to the Crown if—

30. the craft is one in respect of which an offence under section 13 or 18(1) is committed; and
31. that offence was committed to facilitate non-compliance with any requirement in sections 28 to 30 by a person or persons who arrived in New Zealand (in that craft or in any other craft).