TSI009200 - The NCH MICS (Movements, Inventory Control & Sheds) team: Detaining or Seizing Abandoned Unentered Cargo
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Customs and Excise Management Act (CEMA) 1979 section 139(1) provides the authority to detain or seize goods.
Goods that have been abandoned may be sold as per CEMA section 40 but only if the buyer is able to pay all the charges involved in the purchase of the goods. This would include the cost of transport to the Queens warehouse, valuation assessors, storage, all duties as well as making a declaration to clear the goods.
Customs authorities have the option that if the goods were sold the monies obtained would not cover the costs then the goods can be destroyed.