《刑法》第 103 条规定可没收犯罪所得和用于或拟用于犯罪的工具。只有在定罪的基础上，才能够进行没收。 根据《反洗钱和打击资助恐怖主义行为法》第 41 条，也门允许基于价值的没 收，没收与犯罪所得相混合的财产，并没收由犯罪所得所产生的收入或其他利 益，第 41 条也适用于单独的上游犯罪，包括腐败犯罪。也门的立法未明确规定扣押或没收犯罪所得转化而成或此等犯罪所得交换的财产。《刑事诉讼法》、《反洗钱和打击资助恐怖主义行为法》和《反腐败法》规定了 范围广泛的各种侦查措施，查明、追踪和冻结犯罪所得和犯罪工具，以实现扣 押目的。 也门未制定程序来管理冻结、扣押或没收的财产。按照《公约》案文的要求， 已提出一项提案来修正《刑事诉讼法》和《反腐败法》。 应国家反腐败委员会（《反腐败法》第 33 条）、公诉部门（《检察官指令》第 67 条）或金融情报机构及主管侦查和检察机关（《反洗钱和打击资助恐怖主义行为 法》第 50 条）的请求，可发布命令以供使用或扣押金融、银行或商业记录。 根据关于财产披露的 2006 年第 30 号法律第 10 条，反腐败侦查员可命令罪犯 （仅犯有资产非法增加罪的罪犯）说明犯罪所得的来源。 《反洗钱和打击资助恐怖主义行为法》规定了善意第三方受保护的权利
Article 103 of the Criminal Code provides for the possibility of confiscating the proceeds of crime and instrumentalities used, or destined for use, in the commission of an offence. Confiscation must be on the basis of conviction.Yemen permits value-based confiscation, the confiscation of property mixed with the proceeds of crime and the confiscation of income or other benefits derived from the proceeds of crime under article 41 of the Money Laundering and Terrorism Financing Act, which also applies to stand-alone predicate offences, including corruption offences. Yemeni legislation does not provide explicitly for the seizure or confiscation of property into which the proceeds of crime have been transformed or with which such proceeds have been exchanged. The Code of Criminal Procedure, the Money Laundering and Terrorism Financing Act and the Anti-Corruption Act provide for a wide range of investigative measures available for use in the identification, tracing and freezing of the proceeds and instrumentalities of crime for the purposes of seizure. Yemen does not have procedures for the administration of frozen, seized or confiscated property. A proposal has been put forward to amend the Code of Criminal Procedure and the Anti-Corruption Act in line with the text of the Convention. Orders may be issued to make available or to seize financial, bank or commercial records upon the request of the National Anti-Corruption Commission (art. 33 of the Anti-Corruption Act), the public prosecution (art. 67 of the Public Prosecutor’s Directives) or the Financial Intelligence Unit and the competent investigation and prosecution authorities (art. 50 of the Money Laundering and Terrorism Financing Act). Pursuant to article 10 of Law No. 30 of 2006 on financial disclosure, anti-corruption investigators may order offenders — in illicit enrichment offences only — to demonstrate the origins of the proceeds of crime. The rights of bona fide third parties are protected under the Money Laundering and Terrorism Financing Act.