To whom does the fine or the price of the goods become obligatory after their confiscation by customs: to the owner of the goods, or the customs broker, or the intermediary between them?

If the goods are not prohibited, and the fine is for their clearance, then the owner of the goods bears it. The customs broker and the intermediary between him and the owner of the goods are merely trustworthy agents who are not liable except in cases of negligence or dereliction.

However, if the goods are prohibited, the customs broker is liable for the fine, as he is directly responsible for the transgression.

The fatwa points out that some customs duties are lawful, while others are an injustice that permits resorting to stratagem to avoid them.