Seizure

What is seizure?

In what circumstances are goods seized?

What if I think the RPD was wrong to seize my goods?

Mitigation

What is mitigation?

Is mitigation always offered?

What is the advantage of mitigation over prosecution?

Will mitigation be allowed in every case?

How are settlements worked out?

Will the RPD disclose the details of my case to anyone?

Restoration

How can I get my goods back?

SEIZURE

What is seizure?

Seizure is the confiscation of goods which have been involved in irregularities; e.g. smuggling.  Please note – smuggling is a criminal offence.  If you commit a criminal offence, you can be prosecuted.

In what circumstances are goods seized?

• Goods may be seized if there is an attempt to evade duty, tax or if they are imported without the requisite permit(s).

• Goods may be seized if they are prohibited or restricted.

• Vehicles, vessels, containers etc., used or adapted for smuggling may also be seized.

• A notice of seizure is usually issued to the importer/owner or his representative at the time of seizure.

What if I think the RPD were wrong in seizing my goods?

If you think the RPD’s action was wrong, you have the right to challenge its action in court.  To do this, you may write to the commissioner of Customs stating that you wish to make a claim against seizure.  This letter should be received within one month of the date the goods were seized or the date of the Notice of Seizure.

We advise you to get legal advice before deciding to make a claim.

MITIGATION

What is Mitigation?

Mitigation is the out of Court settlement of breaches of the Customs Act.  This is at the discretion of the Commissioner of Customs

Is mitigation always offered?

Mitigation will usually be offered to first time offenders.  However, the Commissioner reserves the right to prosecute any case.

What is the advantage of mitigation over prosecution?

It saves all concerned the time and cost of legal proceedings.

The out of court penalties are usually substantially less than the court penalties.

In the case of mitigation, the importer, upon request may be given time to pay the penalty whereas, in court proceedings, the importer may not get time to pay.

Will mitigation be allowed in every case?

No.  It is at the Commissioner’s discretion.  You may be prosecuted if the case involves:

• Prohibited or restricted goods;

• Stolen goods;

• Assault, bribery or obstruction of an officer;

• Fraud

• Forged documents;

Or if you;

• have abused a position of exceptional trust;

• have been involved in previous customs offences.

How are settlements worked out?

Each case is dealt with on its own merit.  The following are taken into account:

• The amount that you may be fined in court;

• The magnitude of the offence;

• The amount of any duty or tax evade;

• The type and value of any goods involved;

• Any aggravating circumstances.

Will the RPD disclose the details of my case to anyone?

The details of your case and in particular the mitigated settlement is between you and the Commissioner.

However, details may be disclosed in the following circumstances:

• To the court, if you were previously prosecuted for a similar offence;

• To other government departments affected; or

• To Parliament or the press, if it is in the public interest

• To your employer if;

  • the nature of your job helped you commit the offence;

  • health or safety might be at risk;

How can I get my goods back?

• Good may be restored to you conditionally.  This is called restoration. Usually this will involve paying a sum of money.

• We will not restore prohibited goods

•  Restricted goods may be restored if the importer is able to obtain the requisite permit(s).

•  If we do not hear from you within a month of the issuance of the Notice of Seizure, the goods are deemed to be forfeited awaiting disposal by the Minister.

•  If for any reason you think that you have been unfairly dealt and wish to have your case reviewed, please write to the Commissioner, Taxpayer Appeals.