Part 3Entry and exit of goods, persons, and craft
Forfeiture, seizure, and condemnation: Condemnation
185ACondemnation of seized goods that are tobacco or tobacco products
This section applies to goods that—
- are tobacco or tobacco products prohibited from import under section 95A; and
- have been seized under section 178.
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).


