Interpretation of this Division
329.  In this Division —
“customs officer”  —
(a)means an officer of customs as defined in section 3(1) of the Customs Act 1960; and
(b)includes —
(i)a person appointed under section 366(1); and
(ii)a senior customs officer;
“dealer”, in relation to seized goods —
(a)means the importer or intending exporter of the seized goods, as the case may be; and
(b)where the seizure was made under section 336, includes the consignee of the seized goods;
“Director‑General” means the Director‑General of Customs appointed under section 4(1) of the Customs Act 1960;
“goods in transit” means imported goods (whether or not landed or transhipped within Singapore) that are to be carried to another country either by the same or another conveyance;
“infringement action” has the meaning given by section 331;
“infringing goods” has the meaning given by section 330;
“request to continue detention” means a request to continue detention under section 338;
“request to seize” means a request to seize under section 332;
“rights owner”, in relation to goods that are or incorporate (or are suspected to be or incorporate) a copyright work, includes any exclusive licensee of the copyright;
“seized goods” means goods seized under Subdivision (2) or (3);
“senior customs officer”  —
(a)means a senior officer of customs as defined in section 3(1) of the Customs Act 1960; and
(b)includes a person appointed under section 366(2).
Interpretation: what are infringing goods
330.  In this Division, “infringing goods” means —
(a)goods that are or incorporate infringing copies of any of the following works:
(i)an authorial work;
(ii)a published edition of an authorial work;
(iii)a sound recording;
(iv)a film;
(v)a broadcast; or
(b)goods that are or incorporate infringing copies of a protected performance.
Infringement actions to which this Division applies
331.  In this Division, “infringement action”, in relation to seized goods, means an action —
(a)for a rights infringement constituted by the importation or making of the seized goods; and
(b)brought by any person who is entitled to bring the action.
Request to seize
332.—(1)  A person may request the Director‑General to seize goods if —
(a)the person suspects that the goods are infringing goods of which the person is —
(i)a rights owner; or
(ii)a copyright licensee with the power to make a request under this section; and
(b)the goods are not goods in transit.
(2)  A request must —
(a)be served on the Director‑General in the prescribed manner and at the prescribed times;
(b)be in the form specified by the Director‑General;
(c)state the capacity in which the requestor is making the request;
(d)state that infringing goods are expected to either be imported or exported;
(e)provide enough information to —
(i)identify the goods in question;
(ii)enable the Director‑General to ascertain where and when the goods are expected to be imported or exported; and
(iii)satisfy the Director‑General that the goods are infringing goods;
(f)provide any information or evidence that is prescribed or required by the Director‑General;
(g)be accompanied by the prescribed fee; and
(h)be accompanied by the sum of money or the security required under section 349.
(3)  Regulations may prescribe further requirements in relation to a request to seize.
Duration of request
333.—(1)  A request to seize is in force until it is revoked or expires under this section.
(2)  A request may be revoked at any time by a written notice given to the Director‑General by —
(a)the requestor; or
(b)any person who becomes the rights owner after the requestor.
(3)  A request expires on the earlier of the following:
(a)60 days after the request is served on the Director‑General;
(b)when the goods in question cease to be infringing goods because the copyright in them, or the protection period of the performance, expires.
Seizure on request
334.  A customs officer may seize goods (whether or not they are infringing goods) if —
(a)a request to seize is made in respect of the goods;
(b)the goods are imported or proposed to be exported;
(c)the request is made in accordance with section 332;
(d)the request is in force;
(e)the requestor has deposited any sum of money, or gave any security, required under section 349; and
(f)the goods are not goods in transit.
Notice to bring action after seizure
335.—(1)  After goods have been seized under section 334, the Director‑General must give written notice to the requestor and the dealer.
(2)  The notice must —
(a)identify the seized goods;
(b)state that the goods have been seized;
(c)state the recipient’s rights under section 351 (inspection of seized goods and removal of sample); and
(d)state that the goods will be released to the dealer unless —
(i)an infringement action is brought in relation to the goods within the prescribed time after the date specified in the notice; and
(ii)the requestor informs the Director‑General of the action within that time.
(3)  The date mentioned in subsection (2)(d) must not be earlier than the date on which the notice is given.
(4)  The notice may be given personally, by post or (if the recipient gives prior consent) by email.
Inspection and seizure without request
336.—(1)  A customs officer may examine any goods (including goods in transit) that the officer reasonably suspects to be infringing goods.
(2)  Subject to subsection (3), a customs officer may seize goods that the officer reasonably suspects are —
(a)infringing goods; and
(b)imported or to be exported.
(3)  Subsection (2) does not apply to goods in transit, unless they are consigned to a person with a commercial or physical presence in Singapore.
Notice of seizure
337.—(1)  After goods have been seized under section 336, the Director‑General must give written notice to —
(a)any person whom the Director‑General considers to be a rights owner of the goods; and
(b)the dealer.
(2)  The notice must —
(a)identify the seized goods;
(b)state that the goods have been seized;
(c)state the recipient’s rights under section 351 (inspection of seized goods and removal of sample); and
(d)state that the seized goods will be released to the dealer unless a request to continue detention is made in accordance with section 338.
(3)  The notice may be given personally, by post or (if the recipient gives prior consent) by email.
Request to continue detention
338.—(1)  A person may request the Director‑General to continue to detain goods seized under section 336 if the person suspects that the goods are infringing goods of which the person is the rights owner.
(2)  A request must —
(a)be made within the prescribed time after the date of the notice of seizure in section 337;
(b)be served on the Director‑General in the prescribed manner and at the prescribed times;
(c)be in the form specified by the Director‑General;
(d)state that the requestor intends to bring an infringement action in relation to the seized goods;
(e)provide any information or evidence that is prescribed or required by the Director‑General;
(f)be accompanied by the prescribed fee; and
(g)be accompanied by the sum of money or the security required by section 349, unless —
(i)the required sum had earlier been deposited and has not been forfeited or returned; or
(ii)the required security had earlier been given and remains effective.
(3)  Regulations may prescribe further requirements in relation to a request to continue detention.
Release of seized goods if request not made
339.  If a request to continue detention in respect of goods seized under section 336 is not made in accordance with section 338, the Director‑General must release the goods.
Notice to bring action if request made
340.—(1)  If a request to continue detention in respect of goods seized under section 336 is made in accordance with section 338, the Director‑General must give a written notice to the requestor and the dealer.
(2)  The notice must state that the goods will be released to the dealer unless —
(a)an infringement action is brought in relation to the goods within the prescribed time after the date specified in the notice; and
(b)the requestor informs the Director‑General of the action within that time.
(3)  The date mentioned in subsection (2)(a) must not be earlier than the date on which the notice is given.
(4)  The notice may be given personally, by post or (if the recipient gives prior consent) by email.
Interpretation of this Subdivision
341.  In this Subdivision —
“claim period” means the time within which an infringement action must be brought under section 342;
“notice to bring action”  —
(a)in relation to goods seized under Subdivision (2) — means the notice under section 335; and
(b)in relation to goods seized under Subdivision (3) — means the notice under section 340;
“requestor”  —
(a)in relation to goods seized under Subdivision (2) — means the person who made the request to seize; and
(b)in relation to goods seized under Subdivision (3) — means the person who made the request to continue detention.
Time for requestor to bring action
342.—(1)  Subject to this section, where goods are seized under Subdivision (2) or (3), an infringement action in relation to the seized goods must be brought (whether by the requestor or any other entitled person) within the time specified in the notice to bring action.
(2)  The requestor or any other person entitled to bring an infringement action in relation to the seized goods may apply to the Director‑General for an extension of time, and the Director‑General may grant the extension if the Director‑General is satisfied that it is reasonable.
(3)  An extension of time —
(a)starts on the expiry of the time specified in the notice to bring action; and
(b)must be for the prescribed period.
(4)  An application must be made —
(a)in writing; and
(b)before the expiry of the time specified in the notice to bring action.
(5)  The Director‑General must decide on an application within 2 working days after the application is made.
(6)  However, a decision may not be made on an application after the expiry of the period specified in the notice to bring action.
Failure to bring action — release of seized goods
343.—(1)  This section applies if —
(a)no infringement action in relation to the seized goods is brought within the claim period; or
(b)the Director‑General is not informed in writing of the action within the claim period.
(2)  The Director‑General must release the seized goods to the dealer unless —
(a)the Government or any public body is required or permitted by any other law to retain the seized goods; or
(b)the seized goods are forfeited to the Government under section 355.
Failure to bring action — compensation for seizure
344.—(1)  If no infringement action is brought in relation to the seized goods within the claim period, a person aggrieved by the seizure may apply to the Court for an order of compensation against the requestor.
(2)  The Court may order compensation if it is satisfied that the aggrieved person has suffered loss or damage because of the seizure.
Infringement action — orders in relation to seized goods
345.—(1)  This section applies if —
(a)an infringement action is brought in relation to the seized goods; and
(b)the seized goods are not forfeited to the Government under section 355 or released when the action is brought.
(2)  The Court may, in addition to granting any other remedy —
(a)at any time but subject to subsection (3), order that the seized goods be released to the dealer, either with or without conditions;
(b)order that the seized goods must not be released to the dealer before the end of a specified period; or
(c)order that the seized goods be forfeited to the Government.
(3)  An order may not be made under subsection (2)(a) if the Government or any public body is required or permitted under any law to retain control of the seized goods.
(4)  The Director‑General must comply with any order made under subsection (2).
(5)  If an order is made under subsection (2)(c), the seized goods must be disposed of —
(a)in any prescribed manner; or
(b)if no manner of disposal is prescribed, as the Director‑General directs.
(6)  If no order is made under subsection (2) in relation to the seized goods, the Director‑General is not obliged to release the seized goods to the dealer if the Government or any public body is required or permitted under any law to retain control of the seized goods.
Infringement action — release of seized goods if no contrary order made
346.—(1)  This section applies if —
(a)an infringement action is brought in relation to the seized goods;
(b)the seized goods have not been forfeited to the Government under section 355 or released when the action is brought; and
(c)on the 22nd day after the day on which the action is brought, there is no Court order that prevents the release of the seized goods.
(2)  The Director‑General must release the seized goods to the dealer, unless the Government or any public body is required or permitted by any law to retain control of the seized goods.
Infringement action — compensation if action dismissed, etc.
347.—(1)  This section applies if —
(a)an infringement action is brought in relation to the seized goods;
(b)the action is dismissed or discontinued, or the Court decides that the importation or making of the seized goods is not a rights infringement; and
(c)the Court is satisfied that the defendant has suffered loss and damage because of the seizure.
(2)  The Court may order the requestor to pay compensation to the defendant.
Infringement action — further provisions
348.—(1)  If an infringement action is brought in relation to seized goods, the Court may, on the application of a person having sufficient interest in the seized goods, allow the person to be joined as a defendant.
(2)  A customs officer has the right to be heard in an infringement action relating to seized goods.
Security for request to seize or continue detention
349.—(1)  A person who makes a request to seize or a request to continue detention must —
(a)deposit with the Director‑General a sum of money that, in the Director‑General’s opinion, is enough for the purposes in subsection (2); or
(b)give security, in a form and for an amount satisfactory to the Director‑General, for the purposes in subsection (2).
(2)  The purposes are to —
(a)reimburse the Government for any liability or reasonable expense that the Government is likely to incur in relation to the seizure, storage and disposal of the goods in question; and
(b)pay any compensation ordered by the Court under section 344 or 347.
Direction for secure storage
350.  The Director‑General may direct any of the following persons to take seized goods to a place that the Director‑General considers to be secure:
(a)the person in possession, custody or control of those goods immediately before they were seized;
(b)the person who made the request to seize or the request to continue detention.
Inspecting, or removing sample of, seized goods
351.—(1)  In this section, “relevant person” means —
(a)in relation to goods seized under Subdivision (2) — the person who made the request to seize; and
(b)in relation to goods seized under Subdivision (3) — a person who may make a request to continue detention in respect of those goods (whether or not a request is made).
(2)  The Director‑General may permit the dealer or a relevant person to —
(a)inspect the seized goods; or
(b)subject to subsection (3), remove a sample of the seized goods for inspection.
(3)  Before a person removes a sample of the seized goods for inspection, the person must give a written undertaking to the Director‑General that the person will —
(a)return the sample to the Director‑General at a specified time; and
(b)take reasonable care to prevent damage to the sample.
(4)  If the Director‑General permits a relevant person to inspect or remove a sample from the seized goods under this section, the Director‑General is not liable to the dealer for any loss and damage suffered by the dealer because of —
(a)any damage caused to any of the seized goods during the inspection; or
(b)anything done by the relevant person or any other person to, or in relation to, the sample (including any use made of the sample).
Power of customs officer, etc., to require information after seizure
352.—(1)  This section applies where —
(a)goods are seized under Subdivision (2); or
(b)goods are seized under Subdivision (3) (whether or not a request to continue detention is made in respect of those goods).
(2)  A customs officer may, at any time after the seizure, require a person to provide any information or document at a time and place specified by the officer if —
(a)the officer considers that the information or document —
(i)would enable the Director‑General to satisfy a request for information under section 353 (whether or not a request has been made);
(ii)would enable any action to be taken under Subdivision (2) or (3) in respect of future shipments of goods; or
(iii)is relevant for any statistical or research purpose; and
(b)the officer has reasonable cause to believe that the person has the information or document.
(3)  A person commits an offence if —
(a)the person, without reasonable excuse, fails to comply with a requirement under subsection (2); or
(b)in response to a requirement under subsection (2), knowingly or recklessly provides any information or document that is false or misleading in a material particular.
(4)  A person who commits an offence under subsection (3) shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 6 months or to both.
(5)  A person is not excused from providing any information or document pursuant to a requirement under subsection (2) just because the information or document might tend to incriminate the person.
(6)  Any information or document provided by a person (X) pursuant to a requirement under subsection (2) is not admissible in any criminal proceedings against X, but only if —
(a)X claims, before providing the information or document, that the information or document might tend to incriminate X; and
(b)the proceedings are not for an offence under subsection (3).
(7)  Any information or document provided in response to a requirement under subsection (2) must not be published, or communicated or disclosed to any person, unless the publication, communication or disclosure is necessary for any purpose in subsection (2)(a)(i), (ii) and (iii).
(8)  A person who contravenes subsection (7) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both.
Requestor may ask for identity, etc., of person connected with seized goods
353.—(1)  This section applies where —
(a)goods are seized under Subdivision (2); or
(b)goods are seized under Subdivision (3), and a request to continue detention is made in respect of those goods.
(2)  The person who made the request to seize or the request to continue detention may apply to the Director‑General for the name and contact details of any person connected with the import or proposed export of the seized goods.
(3)  The Director‑General may provide the requested name and contact details if the Director‑General is satisfied that the applicant needs the information to bring an infringement action.
(4)  Subsection (3) applies despite any duty of confidentiality imposed by the common law that the Director‑General (or his or her delegate) is subject to.
Notice of release
354.—(1)  This section applies in any case where the Director‑General is required by any provision of this Division to release seized goods to the dealer.
(2)  The Director‑General must —
(a)give prior written notice of the release to the dealer; and
(b)specify in the notice the period within which the dealer must take custody of the seized goods.
(3)  If the dealer fails to take custody of the seized goods within the specified period, the seized goods may be disposed of —
(a)in any prescribed manner; or
(b)if no manner of disposal is prescribed, as the Director‑General directs.
Forfeiture by consent
355.—(1)  A dealer may consent to forfeiting seized goods to the Government by giving written notice to the Director‑General.
(2)  The notice must —
(a)be given before —
(i)any infringement action is brought in relation to the seized goods; and
(ii)any written notice under section 356 consenting to the release of the seized goods to the dealer; and
(b)be accompanied by the prescribed written undertakings.
(3)  If subsections (1) and (2) are satisfied, the seized goods are forfeited to the Government and must be disposed of —
(a)in any prescribed manner; or
(b)if no manner of disposal is prescribed, as the Director‑General directs.
Release by consent
356.—(1)  A person who made a request to seize or a request to continue detention may consent to releasing the seized goods to the dealer by giving written notice to the Director‑General.
(2)  The Director‑General must release the seized goods to the dealer unless —
(a)the Government or any public body is required or permitted by any law to retain control of the seized goods; or
(b)the Court orders otherwise under section 345.
Release for non‑compliance with directions, etc.
357.—(1)  The Director‑General or a customs officer may refuse to seize goods and may release any seized goods if any direction of the Director‑General, or any prescribed requirement, is not complied with.
(2)  Subsection (1) does not require the Director‑General to release any seized goods if the Government or any public body is required or permitted under any law to retain control of the goods.
Unsecured expenses of Director‑General
358.—(1)  This section applies where —
(a)the Director‑General incurs reasonable expenses in taking any action under this Division in relation to seized goods (including taking any action in accordance with a court order); and
(b)the expenses exceed the sum deposited, or the security given, under section 349 by the person or persons who made the request to seize or the request to continue detention in respect of the seized goods.
(2)  The excess is a debt due —
(a)to the Government; and
(b)by that person, or by those persons jointly and severally.
Interpretation of this Subdivision
359.  In this Subdivision —
“aircraft”, “conveyance”, “master”, “pilot of an aircraft”, “vehicle” and “vessel” have the meanings given by section 2 of the Regulation of Imports and Exports Act 1995;
“seizable goods” means goods that may be seized under Subdivision (2) or (3).
Powers to search vessels, aircrafts and vehicles
360.—(1)  A senior customs officer may —
(a)board any conveyance in Singapore; and
(b)rummage and search all parts of the conveyance for seizable goods.
(2)  In order to effectively exercise the power under subsection (1), a senior customs officer may do all or any of the following:
(a)order the master of any vessel in Singapore to heave to;
(b)order the master of any vessel or the pilot of any aircraft in Singapore that the vessel or aircraft must not proceed unless permitted by the officer;
(c)order a person to produce for inspection any documents that —
(i)ought to be on board any vessel or aircraft; and
(ii)relate to any goods on the vessel or aircraft;
(d)break open and forcibly enter any place or receptacle in any conveyance to which the officer cannot otherwise reasonably obtain access;
(e)order the master of any vessel in Singapore to cause the vessel to proceed to a specified anchorage, wharf or place to which the vessel may lawfully go;
(f)order the master of any vessel in Singapore to move or discharge any cargo or other goods in the vessel;
(g)order the person in charge of a vehicle —
(i)to stop and not to proceed until so authorised; or
(ii)to bring the vehicle to any police station or examination station;
(h)order that any goods from or placed in any vessel may not be removed unless permitted by the officer;
(i)order the master of any vessel or the pilot of any aircraft to produce —
(i)a complete manifest of the whole cargo of the vessel or aircraft; and
(ii)a complete list of stores carried by that vessel or aircraft;
(j)take any necessary steps that the officer considers necessary to secure compliance by any vessel or aircraft with an order under this section.
(3)  A customs officer (not being a senior customs officer) may —
(a)exercise the power in subsection (1), but only at the general or specific directions of a senior customs officer; and
(b)exercise the powers in subsection (2) but —
(i)not the powers in paragraphs (d) and (j) of that subsection; and
(ii)only in respect of —
(A)a vehicle or vessel of 75 tons net tonnage or less; or
(B)a vessel under way if the officer reasonably suspects that the vessel is not in transit through Singapore.
(4)  A customs officer (not being a senior customs officer) who does any act in purported exercise of any power under this section is presumed, unless the contrary is proved, to have done that act at the general or specific directions of a senior customs officer.
(5)  A person who fails to comply with an order under subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both.
Examination and search of packages, etc.
361.—(1)  The powers under subsections (2) and (3) may be exercised in relation to an article if —
(a)the article is being imported or exported, or has recently been imported; and
(b)the officer reasonably suspects that the article is or contains seizable goods.
(2)  A customs officer may —
(a)examine and search the article;
(b)detain the article until any person in charge of the article opens it for examination and search;
(c)perform any process to verify whether the article is or contains seizable goods;
(d)perform any test or analysis on the article; or
(e)mark, lock, seal or otherwise secure the article pending examination or search.
(3)  A senior customs officer may forcibly open, or order any person to forcibly open, the article for the purpose of examination or search.
(4)  In exercising the power under subsection (3), a senior customs officer must give the person in charge of the article every reasonable facility to be present at the opening, examination and search.
(5)  It is an offence for a person (other than a customs officer) to remove, open, break or tamper with any mark, lock, seal or other means that is used to secure an article in exercise of the power in subsection (2)(e).
(6)  A person who commits an offence under subsection (5) shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 6 months or to both.
(7)  In this section and section 362, “article” includes a package, a box, a chest and goods.
Removal of packages, etc., to police station, etc., for examination and search
362.—(1)  For the more convenient exercise of the powers under section 361, a customs officer may —
(a)remove an article to a police station or an examination station; or
(b)order the article to be so removed by the owner of the article, the owner’s agent, or any person who has custody, charge or control of the article.
(2)  A person who fails to comply with an order under subsection (1)(b) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000.
(3)  If a person fails to comply with an order under subsection (1)(b) in relation to an article —
(a)a customs officer may remove the article under subsection (1)(a); and
(b)any expense of the removal, as certified by a senior customs officer, may be recovered as a fine from that person or the owner of the article.
Search of travellers and baggage
363.—(1)  This section applies to a person (called in this section a traveller) —
(a)who is landing, is about to land, or has recently landed, from any vessel or aircraft;
(b)who is leaving any vessel or aircraft in Singapore (whether to land or for any other purpose); or
(c)who is entering or has recently entered Singapore by land, sea or air.
(2)  A customs officer (not being a senior customs officer) may demand that —
(a)the traveller permits his or her person and goods to be searched by the officer for any seizable goods; or
(b)the traveller —
(i)goes, together with the traveller’s goods, to a police station or an examination station; and
(ii)permits his or her person and goods to be searched there, in the presence and under the supervision of a senior customs officer, for seizable goods.
(3)  A senior customs officer may demand that —
(a)the traveller permits his or her person and goods to be searched by the officer for any seizable goods; or
(b)the traveller permits his or her person and goods to be searched, in the presence and under the supervision of the officer, for any seizable goods.
(4)  A woman must not be searched under this section except by a woman and with strict regard to decency.
(5)  If a traveller requests to be present when his or her goods are searched, the goods may not be searched unless —
(a)the traveller is present; or
(b)the traveller is absent despite being given a reasonable facility to be present.
(6)  A traveller who refuses to comply with a demand under this section may be arrested without warrant by the officer making the demand.
(7)  In this section, “goods” includes baggage.
Powers to enter certain premises
364.—(1)  For the purpose of exercising any power under section 360, 361, 362 or 363, a customs officer may, without warrant, enter —
(a)any islet, landing place, wharf, dock, railway or quay;
(b)any premises of a provider of port services or facilities licensed or exempted under the Maritime and Port Authority of Singapore Act 1996; or
(c)any premises of any airport operated under a licence or exemption under the Civil Aviation Authority of Singapore Act 2009.
(2)  In this section, “railway” has the meaning given by the Railways Act 1905.
Obstruction of customs officers
365.—(1)  A person commits an offence if he or she —
(a)refuses any customs officer access to any vessel, aircraft, vehicle or place that the officer is entitled to under this Subdivision; or
(b)obstructs or hinders any customs officer in the exercise of any power conferred on that officer by this Subdivision.
(2)  A person who commits an offence under subsection (1) shall be liable on conviction to a fine not exceeding $15,000 or to imprisonment for a term not exceeding 12 months or to both.
Appointment of persons to exercise powers and duties of customs officers
366.—(1)  The Minister may appoint any person, or class of persons, to exercise the powers and perform the duties of a customs officer under this Division (including any subsidiary legislation relating to this Division).
(2)  The Minister may appoint any person, or class of persons, to exercise the powers and perform the duties of a senior customs officer under this Division (including any subsidiary legislation relating to this Division).
(3)  An appointment under this section must be made by notification in the Gazette.
Delegation of Director‑General’s powers
367.—(1)  Subject to this section, the Director‑General may delegate any of his or her powers and duties under this Division (including any subsidiary legislation relating to this Division) to a senior officer of customs as defined in section 3(1) of the Customs Act 1960.
(2)  A delegation under subsection (1) may be subject to any conditions specified by the Director‑General.
(3)  The power in subsection (1) may not be delegated.
Fees
368.  The Minister charged with the responsibility for customs duties may make regulations to prescribe the fees payable to the Director‑General for the administration of this Division, including fees for the following purposes:
(a)for the escort of a conveyance conveying seized goods;
(b)for a customs officer to attend the inspection or destruction of seized goods;
(c)for the attendance of a customs officer in connection with any other act or service under this Division.