布隆迪的法律制度在其《刑法典》中对没收做了规定；2006 年 4 月 18 日第 1/12 号法令明确指出，没收是对非法收入和犯罪工具适用的辅助处罚。《刑事诉讼 法》第 54 条和第 204 条载有关于没收的条款，没收工作可由检察署刑事调查警 官完成。《刑法典》第 62 条规定，在无法收缴或呈现物品的情况下，根据物品 价值进行没收，但该条未具体涉及物品已改变、转换或与其他货物混合的情 形。被没收的物品上交国家，易腐坏物品可以出售。布隆迪的立法没有规定被告必须证明被指控的非法收入的合法来源。
The legal system of Burundi provides for confiscation in its Penal Code; it is explicitly mentioned in Act No. 1/12 of 18 April 2006 as an ancillary penalty applied to both the proceeds and the instrumentalities of offences. Articles 54 and 204 of the Code of Criminal Procedure contain provisions relating to confiscation, which may be carried out by officials of the criminal investigation police of the Public Prosecutor’s Office. Article 62 of the Penal Code provides for confiscation based on the value of the item if it is not possible to seize or represent it, but does not specifically cover cases where the item may have been transformed, converted or intermingled with other goods. The confiscated item is turned over to the State and perishable items may be sold. The legislation of Burundi does not provide that the accused must demonstrate the lawful origin of alleged proceeds of the offence.