Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004 (25 of 2004)

Schedule 2   Other amendments

Customs Act 1901

21   Subsections 209(2), (3), (3A) and (3B)

Repeal the subsections, substitute:

(2) Subject to subsection (3), an officer may impound goods instead of obtaining a seizure warrant to seize them if:

(a) the goods are in a Customs place; and

(b) either:

(i) the goods are goods to which this section applies; or

(ii) the officer has reason to believe that the goods are goods to which this section applies.

(3) An officer must not exercise the power to impound goods under subsection (2) if, in the opinion of the officer, the amount of duty sought to be evaded in respect of the goods exceeds $5,000.