Customs and Excise Act 2018

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

185A: Condemnation of seized goods that are tobacco or tobacco products

You could also call this:

"What happens to seized tobacco products that are not allowed in New Zealand"

Illustration for Customs and Excise Act 2018

If you have goods that are tobacco or tobacco products, and they are not allowed to be imported under section 95A, and they have been taken by officials under section 178, then these rules apply to you. The goods are taken by the government when they are seized. This means the goods now belong to the government.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS373890.


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185: Condemnation of seized goods, or

"What happens to seized goods if nobody claims them or fights the seizure"


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185B: Notice of seizure and condemnation of goods that are tobacco or tobacco products, or

"When Customs takes tobacco products, they tell you why in writing."

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

185ACondemnation of seized goods that are tobacco or tobacco products

  1. This section applies to goods that—

  2. are tobacco or tobacco products prohibited from import under section 95A; and
    1. have been seized under section 178.
      1. The goods are condemned to the Crown when they are seized.

      Notes
      • Section 185A: inserted, on , by section 10 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).