Introduction

Smuggling triggers strict confiscation, fines and prosecution under customs law to deter duty evasion and fraud.

Persons who contravene import or export prohibitions or who act with intent to evade duties or fraudulently claim export incentives face confiscation of goods, monetary penalties and prosecution. Sensitive items like narcotics, forged currency, arms and ammunition are subject to absolute confiscation. Smuggling is defined broadly as any act or omission rendering goods liable to confiscation, and the framework couples seizure and forfeiture with penalty assessment and potential arrest and prosecution.