Global Trade and Customs Journal
Volume 10, Issue 3 (2015) pp. 96 – 98

https://doi.org/10.54648/gtcj2015008

Abstract

Belgian customs law authorizes severe penalties for violations. One of the penalties is confiscation. If the goods at issue cannot be returned for confiscation, the judge can order payment of the value of the goods. In a recent judgment, the Supreme Court confirmed the legality of what is known as 'confiscation by equivalent', much to the dismay of scholars. Although not intended as a scholarly treatment, the issue is timely, interesting and important to customs practitioners.

Extract

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