Customs Act

Marginal note:Dealing with goods seized

• 119.1 (1) Where any goods are seized under this Act, the Minister may authorize an officer to sell, destroy or otherwise deal with the goods.

• Marginal note:Excise stamps not to be sold

  (1.01) Despite subsection (1), the Minister shall not authorize an officer to sell excise stamps that have been seized under this Act.

• Marginal note:Restriction

  (1.1) Subject to the regulations, the sale under subsection (1) of

  • (a) spirits or specially denatured alcohol may only be to a spirits licensee;

  • (b) wine may only be to a wine licensee;

  • (c) raw leaf tobacco or a tobacco product may only be to a tobacco licensee;

  • (c.1) a vaping product may only be to a vaping product licensee; and

  • (d) a restricted formulation may only be to a licensed user.

• Marginal note:Proceeds of sale

  (2) The Minister shall hold the proceeds from the sale of any goods under subsection (1) as forfeit in lieu of the goods sold.

• Marginal note:Payment of compensation

  (3) Where a person would be entitled to the return of goods if they were available to be returned, but it is not possible to return them, the person shall be paid

  • (a) where the goods were sold, the proceeds from the sale; and

  • (b) in any other case, the value of the goods.