33. (1) Where an officer of customs has reasonable grounds to suspect that any goods—

(a) are being or have been imported, or

(b) are being, or are intended to be, exported,

either without payment of any duty of customs payable on them or in contravention of any prohibition or restriction on their importation or exportation, the goods may be detained by the officer until such examination, enquiries or investigations as may be deemed necessary by him or her, or by another officer, have been made for the purpose of determining to the satisfaction of either such officer whether or not the goods were imported, or were being, or were intended to be, exported.

(2) Where any goods are detained by an officer under subsection (1), all conveyances and other things made use of in their importation or exportation, as the case may be, may also be detained by the officer.

(3) Where a determination referred to in subsection (1) has been made in respect of any goods, or upon the expiry of 30 days from the date on which those goods were detained, whichever is the earlier, the goods, together with any conveyances, or things detained with them under subsection (2), shall either be seized as liable to forfeiture under the Customs Acts, or released, as appropriate.

(4) Where an officer of customs has reasonable grounds to suspect that any goods being imported or exported are goods that may be required as evidence in any criminal proceedings under any enactment other than the Customs Acts, the officer may detain such goods for such period of time as may be required to determine if they are so required as evidence and may place such goods in the custody of the Garda Síochána or another authority as appropriate for the purpose of such proceedings.