可以下令没收犯罪所得和犯罪工具。按照最高法院的判例，还可下令没收犯罪活动所得的、转化为其他财产的财产。没收通常与罪犯的刑罚分开考虑，不以对犯罪人员的定罪为依据（对物的没收），也不考虑制裁如何。对犯罪所得的举证责任在起诉方。在针对被认为与犯罪人员合法收入不成比例的非法获得的财产进行“扩大没收”的例外案件中，犯罪人员有责任提供事实证明该财产是合 法获得的。
Confiscation may be ordered with regard to proceeds of crime, instrumentalities and means of crime. It may also be ordered, pursuant to jurisprudence of the Supreme Court, in relation to property obtained from criminal activities which was converted into other property. It is usually considered separately from the sentencing of the offender, without being dependent on his/her conviction (in rem confiscation), and is imposed regardless of the sanction. The burden of proof in relation to the proceeds of crime lies with the prosecution. In exceptional cases of “extended confiscation” against illegally obtained property found to be disproportionate to the lawful income of the offender, the offender is obliged to furnish facts proving the lawfulness of the acquisition of this property.