纳米比亚规定,根据定罪和估值,没收犯罪所得和用于(而非拟用于)实施犯 罪的各种工具(《防止有组织犯罪法》第 18 条、第 20 条、第 32 条、第 37 条)。 检察长办公室下设的资产没收股负责通过民事诉讼处理资产没收问题。仅对涉 及《防止有组织犯罪法》表 1 所列举重罪的犯罪工具采取一定的没收措施。多项条款对相关主管机构辨认、追查、冻结或扣押犯罪所得和工具作出了规定,这些条款主要载于《防止有组织犯罪法》、《反腐败法》、《刑事诉讼法》和《金 融情报法》;这些法律也同样对主管机关管理冻结、扣押或没收的财产作出了规 定。解除银行保密的各项条款载于《防止有组织犯罪法》第 9(5)条;《金融情报 法》第 44(1)条、3(g)条;《反腐败法》第 26 条、第 27 条;《刑事诉讼法》第 20 条、第 21 条;以及《银行机构法》。该法在没收事项方面适用证据推定(《防止有组织犯罪法》第 22 条、第 36 条;《反腐败法》第 26 条)。
Namibia provides for conviction- and value-based confiscation of proceeds of crime and instrumentalities used, but not destined for use, in offences (sections 18, 20, 32, 37 POCA). An Asset Forfeit Unit established in the Office of the Prosecutor-General handles asset forfeiture through civil litigation. Instrumentalities of crime are subject to limited confiscation measures in relation only to serious offences enumerated in Schedule 1, POCA. Various provisions, primarily in POCA, ACA, CPA and FIA, address the identification, tracing, freezing or seizure of proceeds and instruments by relevant authorities; the same laws also address the administration of frozen, seized or confiscated property by competent authorities. Provisions to overcome bank secrecy are found in POCA (section 9(5)), FIA (sections 44(1), 3(g)), ACA (sections 26, 27)), CPA (sections 20, 21)), as well as the Banking Institutions Act. The law establishes evidentiary presumptions in confiscation matters (sections 22, 36 POCA, 26 ACA).