What you can do if things are seized by HMRC or Border Force
Find out what to do if you have something seized (Notice 12A).
This guidance applies if HMRC or Border Force have seized something from you, such as goods and vehicles, under section 139 of the Customs and Excise Management Act 1979. It does not apply to seizures carried out under any other law.
You can find the details of the things seized from you on one of the following:
- a seizure information notice (receipt of goods seized) handed to you or your agent if the thing was seized in your or their presence — the reason for the seizure should have been explained to the person present at the time of the seizure
- a notice of seizure sent to you if you or your agent were not present when the thing was seized
This guidance applies to seizures by HMRC or Border Force because the process is the same even though they are separate government organisations. However, there are different contact details for HMRC and Border Force. It’s important that you contact the correct organisation, depending on who seized something from you, so your case can be dealt with promptly.
This guidance does not apply to:
- seizures of cash under the Proceeds of Crime Act 2002
- seizures made under section 19 of the Police and Criminal Evidence Act 1984 (PACE)
If your cash or goods have been seized under either of these acts, your receipt or notice of seizure for these will include details about what you can do.
What to do when you have something seized
Personal property
If HMRC or Border Force has seized your vehicle, you should take as much of your personal property from it as you can, particularly any high-value things. You should tell the seizing officer about any property you are unable to take so they can record it.
Smaller items will be placed in a sealed bag. You’ll not be allowed to take any seized things or items of property that are being held as evidence of any criminal proceedings.
If, at a later date, you want to arrange for the collection of any property you could not take with you at the time, you should write to the address shown on the seizure information notice (receipt of goods seized) or on the notice of seizure.
Your letter must arrive within 45 days of the date of seizure and you should mark it ‘personal property’. You must collect or make arrangements for collection of your personal property within a reasonable period (2 months from the date of seizure). If you do not collect your personal property within the 2 months, it’ll be disposed of.
Documents that have been taken from you
If you are present at the time of seizure, HMRC or Border Force will, whenever possible, give you copies of any documents they take from you. If they did not do that or you were not present at the time of seizure, you can apply for copies by writing to the address on the seizure information notice (receipt of goods seized) or on the notice of seizure.
Your options if you disagree with the seizure
If you have had something seized by HMRC or Border Force and you do not accept there was a legal right to seize it and you want them to consider returning it, you have 3 options. You can:
- option 1 — challenge whether the seizure was lawful by sending a notice of claim to HMRC or Border Force — find out how to do this in ‘challenging HMRC’s or Border Force’s legal right to seize something’
- option 2 — write to HMRC or Border Force asking for the thing to be returned to you even if you accept it was seized legally, this is called restoration — find out how to do this in ‘if you want HMRC or Border Force to return the seized things’
- option 3 — challenge whether the seizure was lawful and at the same time ask for it to be returned
It’s important to understand that challenging whether the seizure was lawful (option 1) and asking for restoration (option 2) are 2 completely separate processes. Considering whether a seizure is lawful is a matter that is dealt with before a court by way of condemnation proceedings, usually by a magistrates’ court, or in Scotland the Sheriff’s court. Restoration is decided by either HMRC or Border Force but if you do not agree with their decision you can ask for a statutory review. A statutory review decision can be appealed against at tribunal.
If you choose option 3, the 2 processes may be dealt with at the same time but in separate ways. They cannot be combined because magistrates’ courts and tribunals have different areas of authority.
If you do not challenge whether the seizure was lawful by submitting a notice of claim, you’ll not be able to challenge it later at the tribunal.
Challenging HMRC’s or Border Force’s legal right to seize something
If you believe something should not have been seized, you can challenge whether the seizure was lawful. You should send a notice of claim to HMRC or Border Force.
HMRC or Border Force must receive your notice of claim within one calendar month of either:
- the date of seizure shown on the seizure information notice (receipt of goods seized)
- the date shown on the notice of seizure
If HMRC or Border Force does not receive your notice of claim within the time limit, you’ll not be able to challenge whether the seizure was lawful.
The time limit is set by the law and there is no provision for late challenges. This means that unless the challenge is received within the one month time limit, ownership will pass to HMRC or Border Force (depending on who seized the goods). There is no other way to challenge whether the seizure was lawful even if you later decide to appeal against a duty assessment or wrongdoing penalty.
The one calendar month period starts on the day after the seizure and ends at 11:59pm on the last day of the one month period, irrespective of how many days are in the month. For example, if the seizure occurred on the 30 June, the calendar month starts on 1 July and ends at 11:59pm on 31 July.
Circumstances when you can challenge a seizure
You may believe that HMRC or Border Force had no legal right to seize something because, for example:
- excise goods brought into Northern Ireland from an EU country were for your own use or to be given away
- goods imported into Great Britain (England, Scotland and Wales) from outside the UK, or into Northern Ireland from outside both the UK and the EU, were within your statutory allowance
- duty has been paid on UK excise goods that are liable to duty
- goods were not prohibited or restricted
- a vehicle running on duty-rebated fuel (such as red diesel) was allowed to use it
If you believe something should not have been seized, you can challenge whether the seizure was lawful.
Who can challenge the seizure
Any person can challenge whether the seizure was lawful but the person who does that (or their solicitor) must swear an oath at court that they owned the thing at the time of seizure. As the owner you may ask someone else to send a notice of claim for you but it must include your signed authority for them to act on your behalf. All challenges to seizure made by Border Force must include an authority form if you have a representative acting on your behalf. Failure to provide a signed authority may cause delay in Border Force giving you a decision. You can use the to give your signed authority.
Where some of the seized things are owned by different people, each person who wants to challenge the seizure of their items must send a notice of claim to HMRC or Border Force within the time limit.
If you want to write a joint letter each person must:
- sign the letter
- give their full name and address
- state which of the seized things their challenge refers to
- use continuation sheets where necessary to include all relevant information
How to challenge the seizure
You can challenge a seizure by sending a notice of claim to HMRC or Border Force, depending on who made the seizure, setting out the reasons for your challenge.
When sending a notice of claim, we recommend that you:
- write to us in English — this will allow us to process your request more efficiently and reduce delays
- use a service that gives you proof of postage — failure to do so may result in your notice of claim being received outside the legal deadline, which may mean that we’ll not be able to proceed with your challenge
In legal terms, by making a notice of claim you are asking HMRC or Border Force to start court action known as condemnation proceedings. These proceedings decide whether something was liable to forfeiture and seized lawfully by HMRC or Border Force. The proceedings do not involve court action against any person to decide if they are guilty of an offence in relation to seized things, such as smuggling.
You may use the to challenge the seizure of your things including cases where you claim excise goods were for your own use. If you prefer, you may write your challenge in your own words. The format of your claim will not affect how your case is treated but you must include:
- clear reasons why you believe HMRC or Border Force was wrong to seize the thing
- your full name and address
- any reference you were given by HMRC or by Border Force
- evidence of ownership if your vehicle has been seized
- continuation sheets where necessary to ensure you include all the relevant information
A notice of claim should only list the things whose seizure you want to challenge. You should be as specific as possible, including quantities where possible such as the weight of rolling tobacco, number of cigarettes, litres of beer, wine or spirits and brand names. If you have had several things seized and you accept the seizure of some items was lawful, do not include those on your notice of claim.
Your case will be dealt with more quickly if it’s clear from the start what you are asking us to do.
Where to send your notice of claim
It’s important that you send your notice of claim to the correct address. If you do not send it to the correct address, there could be a delay in HMRC or Border Force dealing with your challenge against a seizure.
If your things were seized by Border Force, for example on arrival in the UK at a port or airport or at an import postal hub, you should send your notice of claim to:
National Post Seizure Unit
Border Force
3rd Floor
West point
Ebrington Street
Plymouth
PL4 9LT
or email: [email protected]
If your things were seized by HMRC and are excise goods, you should send your notice of claim to:
Solicitor’s Office and Legal Services
HMRC
Excise Reviews & Litigation
BX9 1ZT
or email: [email protected]
Make sure you email the correct team or your email may be returned.
If your things were seized by HMRC and are customs goods, you should send your notice of claim to:
Solicitor’s Office and Legal Services
HMRC
Customs Reviews & Litigation
BX9 1ZT
or email: [email protected]
Make sure you email the correct team or your email may be returned.
For both HMRC and Border Force claims send as much information as you can so your notice of claim is referred to the correct person to deal with your case. It’s particularly important that you write in English wherever possible and include any case reference numbers on the notice of seizure or seizure information notice (receipt of goods seized) as these will help identify the goods and ensure your notice of claim is directed to the correct place.
If you live outside the UK
If you live outside the UK or the Isle of Man you must provide additional information as well as sending a notice of claim. You must also send HMRC or Border Force the name and address of a solicitor in the UK instructed to act on your behalf and to accept the service of legal documents. You should complete an agent authority form with the solicitor’s details to tell HMRC or Border Force that the solicitor is authorised to act on your behalf. You must do this within the one calendar month time limit for sending a notice of claim.
What happens after you’ve sent your notice of claim
When HMRC or Border Force receives your notice of claim, they’ll apply to the appropriate court for condemnation proceedings, which is the process for dealing with a claim against a seizure. The court sends you details of when and where the hearing will take place. You do not have to be legally represented at the proceedings unless you live outside the UK but you may want to instruct a solicitor to act on your behalf.
At the hearing you’ll be asked to confirm on oath that you owned the thing at the time it was seized. HMRC or Border Force has to prove the seizure was lawful and you’ll be able to tell the court why you disagree. You’ll need to prove the goods are duty paid if appropriate. The magistrate then decides whether HMRC or Border Force was right to make the seizure. These proceedings only decide what should happen to seized things. They do not decide any action against a person in relation to seized things so you’ll not get a criminal record just because the court decides HMRC or Border Force was right to seize something.
If your challenge is successful
If the court decides in your favour, the seized thing will be returned to you after all proceedings have been finalised. If HMRC or Border Force has already disposed of the seized thing, the owner has the right to ask for compensation of an amount equal to the:
- sum paid for the goods in question
- proceeds of sale (where HMRC or Border Force have sold the goods in question)
- market value of the goods at the time of seizure
The market value of the goods at the time of a seizure may, for example, be the price you paid for them abroad. Alternatively, it might be an amount agreed by HMRC or Border Force and the owner of the goods. If HMRC or Border Force and the owner of seized items cannot agree on the market value of seized goods, an independent referee appointed by the Lord Chancellor may decide the value.
Additional compensation (perhaps for costs, travel expenses, interest) would only be considered in exceptional cases, such as where it can be shown that HMRC or Border Force has wrongfully interfered with the goods in question.
If your challenge is not successful
If the court finds in favour of HMRC or Border Force, it will make an order forfeiting the seized thing to them. The court may also order you to pay their costs.
If you change your mind during the process
You can withdraw your challenge against the seizure at any stage by writing to HMRC or Border Force but you may still have to pay some of their costs if the case is well advanced. If you decide to withdraw your challenge, it’s important that you write to HMRC or Border Force as soon as possible.
If you withdraw your challenge, you are accepting the seizure was lawful and the seized things will be condemned. It will not affect any request for restoration but you’ll not be able to challenge the legality of the seizure as part of a request for restoration. Similarly, if you later appeal against a duty assessment or wrongdoing penalty issued to you after a seizure of excise goods, you’ll not be able to do that on the grounds that excise duty was not payable on them or had already been paid unless you have challenged whether the seizure was lawful by submitting a notice of claim.
If you want HMRC or Border Force to return the seized things (restoration)
HMRC and Border Force’s general policy is not to return seized excise goods (such as alcohol or tobacco products), vehicles used for commercial smuggling or anything that is prohibited (such as illegal drugs, offensive weapons or endangered plant and animal species) or where there has been an attempt to evade any duty. However, they’ll consider all requests for the return of seized things and take all relevant facts into account.
The process of returning a seized thing to someone is called restoration. HMRC and Border Force normally only restore a thing to its rightful owner but they’ll take arrangements with third parties into consideration.
HMRC or Border Force should receive the request for restoration within 45 days of either:
- the date of seizure shown on the seizure information notice (receipt of goods seized)
- the date shown on the notice of seizure
Check ‘if seized things are disposed of’. For time limits for requesting the return of personal property, read ‘personal property’ in ‘what to do when you have something seized’.
If you want goods returned because you believe they should not have been seized in the first place, perhaps because you claim excise goods are for your ‘own use’, the only avenue open to you is to challenge whether the seizure was lawful by sending a notice of claim. You cannot use the restoration process for this. Find out about sending a notice of claim in ‘challenging HMRC’s or Border Force’s legal right to seize something’.
Circumstances when you can ask for restoration
You can ask HMRC or Border Force to consider returning the seized thing even if:
- you accept it was legally seized
- you have already challenged the seizure and you’re waiting for a court hearing
- the time limit for challenging the seizure has expired and ownership of the thing has passed automatically to HMRC or Border Force — this should be within 45 days
Your goods will not be restored if your reason for that request is that things were not legally seized or, in the case of excise goods, they were imported for your ‘own use’. You should challenge whether the seizure was lawful instead bearing in mind the one calendar month time limit for doing that.
If the seizure involves a vehicle, it may have been restored to you immediately after it was seized, perhaps on payment of a restoration fee.
How to ask for restoration
You should ask for restoration of a seized thing in writing. You can use the . If you prefer to write in your own words, you must make it clear that you want the seized thing or things restored to you.
All restoration requests sent to Border Force must include an authority form if you have a representative acting on your behalf. Failure to provide a signed authority may cause delay in Border Force giving you a decision. You can use the to give your signed authority.
When posting a letter to HMRC or Border Force, you should get proof of posting and keep it for your own records.
To help HMRC or Border Force deal with your request quickly, your letter should:
- be written in English
- include your full name and address
- quote any reference number shown on the seizure information notice (receipt of goods seized) or notice of seizure
- explain why you think the thing should be restored to you, giving the full circumstances and enclosing any available evidence to support your request
- include proof of ownership of the thing (such as purchase receipts)
HMRC or Border Force will normally acknowledge your letter within 10 working days of receiving it.
Where to send your restoration request
It is important that you send your request for restoration to the appropriate office shown below to avoid any delay in dealing with it.
If the goods were seized by Border Force, perhaps for example on arrival in the UK at a port or airport or at an import postal hub, you should write to:
National Post Seizure Unit
Border Force
3rd floor
West point
Ebrington Street
Plymouth
PL4 9LT
or email: [email protected]
If the goods were seized by HMRC, you should write to the HMRC office whose details are shown on the notice of seizure or seizure information notice. Exceptionally, where no details are shown on the notices, for excise goods you should write to:
Solicitor’s Office and Legal Services
HMRC
Excise Reviews & Litigation
BX9 1ZT
or email: [email protected]
Make sure you email the correct team or your email may be returned.
If the goods seized are customs goods, write to:
Solicitor’s Office and Legal Services
HMRC
Customs Reviews & Litigation
BX9 1ZT
or email: [email protected]
Make sure you email the correct team or your email may be returned.
When you are writing to either HMRC or Border Force, you should include any case reference numbers on the notice of seizure or seizure information notice (receipt of goods seized) that will help identify the goods and make sure your restoration request is directed to the correct place.
If seized things are disposed of
HMRC and Border Force will dispose of perishable goods (including tobacco, beer and all food products) as quickly as possible. They usually begin disposing of non-perishable things (such as vehicles and spirits) within 45 days of the seizure.
HMRC or Border Force normally dispose of vehicles if storage costs are likely to exceed the value of the vehicle and where a restoration request has been considered and refused. This applies whether or not you have asked for a review.
If the seized thing has been destroyed, HMRC or Border Force cannot restore it to you but they’ll usually offer you an appropriate payment instead. The payment may be an amount equal to one of the following:
- the sum paid by you for the goods in question
- the proceeds of sale (where HMRC or Border Force have sold the goods in question)
- the market value of the goods at the time of seizure and not including any additional compensation (for costs, travel expenses, interest)
What happens after you’ve sent your restoration request
When HMRC or Border Force receives your request for restoration, they consider all the facts and decide either to offer or refuse restoration.
If they offer to restore a seized thing, it will normally be on payment of a fee, which will vary depending on the specific circumstances. They may also ask you to pay any duty or VAT due. If you accept the offer and comply with any conditions related to it, the seized thing can be returned to you.
If you accept the restoration offer and take back possession of the seized thing but you are unhappy with the fee you paid, you can ask for a review of the restoration decision
What to do if HMRC or Border Force refuses restoration or you disagree with the restoration conditions
If you do not agree with HMRC’s or Border Force’s restoration decision, you can ask for it to be reviewed by an officer not previously involved in the matter. The letter giving you the restoration decision will tell you how to ask for a review. If you ask for a review, you should clearly set out the reasons why you disagree with the decision and include any supporting evidence.
HMRC or Border Force must receive your letter asking for a review within 45 days of the date of the restoration decision letter. This time limit applies to requests for a review of the:
- decision to refuse restoration
- restoration conditions, such as the decision to charge a fee
If you ask for a review after the 45-day time limit has expired, it will not be accepted unless you can give a reasonable excuse. So if your review request is outside the time limit, you should explain why it is late when making your request. If appropriate, you should include proof of postage.
If HMRC or Border Force does not agree that the reasons why your review request was late amount to a ‘reasonable excuse’, you can appeal to an independent tribunal against their refusal. You must make that appeal within 30 days of the date of the refusal letter.
When HMRC or Border Force receive your letter asking for a review of their restoration decision, they have up to 45 days from the date they receive your letter to carry out a review and tell you the outcome.
An impartial review officer, who was not involved in the decision on the restoration of the seized thing, will consider your case and go over all documents relating to it. The review officer may contact you to explain or to ask for more information.
The review officer can confirm, vary or cancel the original decision. If the decision to be reviewed involves a restoration fee, the review officer may increase or decrease the fee or vary the decision to non-restoration or cancel the original decision. They’ll write to you to tell you the outcome of the review, and what to do if you disagree with it.
If you disagree with the outcome of the review
If you disagree with the review officer’s decision you have the right to appeal to a tribunal within 30 days of the review conclusion. You can only appeal to the tribunal about decisions involving restoration when the review has been completed. You cannot appeal to the tribunal without having a review.
The tribunal is independent of HMRC and Border Force. You should send your appeal against the review officer’s decision to the HM Courts and Tribunals Service and not to HMRC or Border Force. You must include a copy of the original restoration decision by HMRC or Border Force and a copy of the review officer’s letter telling you of the outcome of their review.
You can find more information about the tribunals service, including how to appeal to the tribunal, details of procedures leading up to a tribunal hearing, what happens at the hearing and how costs are treated, by visiting appeal to the tax tribunal or by contacting them on telephone: 03000 123 1024 between 8.30am and 5pm.
You can have a restoration decision reviewed when you are challenging the seizure
You can send a notice of claim challenging whether the seizure was lawful to HMRC or Border Force and still ask for restoration of seized things. You can then ask for a review of the restoration decision before condemnation proceedings take place in court. If you are not satisfied with the outcome of the review of the restoration decision, you may then appeal to the tribunal.
HMRC or Border Force usually asks for a tribunal hearing to be postponed until condemnation proceedings have taken place. This is because challenging whether the seizure was lawful and reviewing a restoration decision are 2 separate things that cannot be dealt with at the same hearing. In particular, if you challenge whether the seizure was lawful and are successful, it may mean a tribunal hearing to decide restoration is no longer necessary.
Whether a seizure is lawful is decided by the magistrates’ court at condemnation proceedings. An appeal against HMRC’s or Border Force’s decision about restoration is decided at a tribunal hearing. The tribunal has no authority to decide whether a seizure is lawful so that part is usually dealt with first by the magistrates’ court.
This does not infringe your human rights because you have clear ways to challenge whether the seizure was lawful and to ask for restoration. It is just that they are separate procedures that must be dealt with in different places.
How to make a complaint
If you are unhappy with the way HMRC or Border Force has handled your case (because of delays or mistakes, for example) tell the person or office you have been dealing with. If they are unable to sort things out, ask for your feedback to be referred to the appropriate complaints team.
To avoid incorrect routing of feedback and delays this can cause, you should refer immediately any complaints about how you were treated or an officer’s professional conduct using the links below. You should make sure that you send your feedback to HMRC or Border Force, depending on who dealt with your case, because each can only deal with complaints about their own organisation.
HMRC — complain about HMRC available online or by contacting imports and exports: general enquiries
Border Force Notice — we welcome your feedback
More information
You can get paper copies of Notice 12A and other information notices by contacting imports and exports: general enquiries.
You can contact the Border Force National Post Seizure Unit by writing to:
National Post Seizure Unit
UK Border Force
3rd floor
West point
Ebrington Street
Plymouth
PL4 9LT
or email: [email protected]
Telephone: 01752 765 817
Opening times:
Monday to Friday: 10am to 11am
Closed on weekends and bank holidays.
HMRC cannot assist you with Border Force queries, and Border Force cannot assist you with HMRC queries. You should therefore make sure that you contact the correct post seizure unit otherwise there may be a delay dealing with your query. When you contact the post seizure unit, you should quote the reference number on any documentation given to you.
Updates to this page
Published 3 February 2023Last updated 12 January 2024 + show all updates
-
Information has been added to clarify that HMRC or Border Force should receive a request for restoration within 45 days.
-
First published.