Confiscation of conveyances and packages under customs law where used to conceal or transport smuggled goods.

Confiscation applies to any conveyance adapted to conceal goods or used to transport smuggled goods, including vessels, aircraft, vehicles or animals, and to conveyances from which warehouse or drawback-cleared goods are unloaded without permission. Where imported or export-intended goods in a package are liable to confiscation, the package and any other goods contained therein are also liable. Goods used to conceal smuggled items are liable to confiscation (excluding conveyances as "goods"); sale proceeds are liable where the seller knew or had reason to believe the goods were smuggled.

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