19 CFR § 162.63 - Arrests and seizures.
Arrests and seizures under the Controlled Substances Act (84 Stat. 1242, 21 U.S.C. 801et seq.), and the Controlled Substances Import and Export Act (84 Stat. 1285, 21 U.S.C. 951et seq.), will be handled in the same manner as other Customs arrests and seizures. However, Schedule I and Schedule II controlled substances (as defined in 21 U.S.C. 802(6) and 812) imported contrary to law will be seized and forfeited in the manner provided in the Controlled Substances Act (21 U.S.C. 881(f)). See § 162.45a.