Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Forfeiture, seizure, and condemnation - Condemnation

187: Condemnation of goods where relief granted but condition of relief not met within time limit

You could also call this:

"What happens to seized goods if you don't meet relief conditions on time"

Illustration for Customs and Excise Act 2018

If you have goods that were seized under section 178, and you were given relief under clause 4(2)(b) of Schedule 5, this section applies to you. The relief must have conditions with a time limit set under clause 6(5) of Schedule 5, and you must not meet those conditions within that time limit.

When the time limit expires, your goods are taken by the Crown. If you appeal a decision made by the chief executive within 20 working days, and you do not stop the appeal, the goods are not taken until the appeal is finished. You can appeal under clause 9 of Schedule 5 after you get notice of the decision under clause 8 of that schedule.

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Part 3Entry and exit of goods, persons, and craft
Forfeiture, seizure, and condemnation: Condemnation

187Condemnation of goods where relief granted but condition of relief not met within time limit

  1. This section applies to goods that have been seized under section 178 if—

  2. relief is granted under clause 4(2)(b) of Schedule 5 by—
    1. the chief executive; or
      1. a Customs Appeal Authority applying clause 4(2)(b) under clause 13 of Schedule 8; and
      2. the relief is subject to a condition for which a time limit is set under clause 6(5) of Schedule 5; and
        1. the condition is not met within that time limit.
          1. The goods are condemned to the Crown when the time limit expires.

          2. In relation to a time limit set by the chief executive, subsection (2) applies subject to any appeal in respect of the chief executive’s decision to grant relief (whether or not the time limit expires before the appeal is lodged) if the appeal—

          3. is lodged under clause 9 of Schedule 5 within the period of 20 working days after notice of the decision is given under clause 8 of that schedule; and
            1. is not discontinued.