Customs Act 2015
17. (1) Any goods in respect of which an offence has been committed under section 14 or 15 or any goods which are packed with or used in concealing such goods, are liable to forfeiture and, where any such goods are found in, on, or in any manner attached to, any conveyance, such conveyance is deemed to have been made use of in the transport of such goods and shall also be liable to forfeiture.
(2) Where any goods or conveyances are liable to forfeiture under subsection (1), anything containing or that contained such goods or conveyance, and anything made use of in the transport of such goods or conveyance, is liable to forfeiture.
(3) Where a duty of customs chargeable on any goods is not paid at the time at which payment of such duty becomes due or within such longer period as may be permitted for payment by or under any enactment, such goods are liable to forfeiture.