Goods seized by HMRC/UKBA
If your goods have been seized by HM Revenue & Customs (HMRC) or the UK Border Agency, you can challenge the seizure and apply to have your goods returned. You should have been issued with either:
- A Notice of Seizure (sent to you if you or your agent, if you were not present when the thing was seized); or
- A Seizure Information Notice on form C156 (handed to you or your agent if HMRC seized the thing in your or their presence).
The reason for the seizure should have been explained to the person present at the time of seizure. When customs officers seize goods in transit they can also seize the vehicle that is carrying the goods.
If you intend to challenge the seizure, then you have the following options:
- Appeal against the legality of the seizure by sending HMRC or UK Border Agency a Notice of Claim; or
- Ask HMRC in writing to return the seized item(s) to you, even if you accept that HMRC or UK Border Agency had a legal right to seize it. This is called Restoration. There is a separate appeals process for people who are dissatisfied with decisions about returning things. This involves an internal review, followed by a right to appeal to an independent Tribunal.
We can assist in contesting the legality of the seizure and negotiating with HMRC to return the seized item(s) in the meantime. Prompt action is of utmost importance where goods have been seized.
We have experience of managing Restoration negotiations with HMRC and appeals. We have experience in handling Condemnation proceedings at court and are able to provide effective and prompt advice.
HAVE YOUR GOODS BEEN SEIZED BY HMRC or UK BORDER AGENCY? Our Lawyers are here to help and are able to provide clear advice and information to assist you. We regularly negotiate and defend seizures on behalf of our clients. To contact one of our specialist lawyers please click here or call 02071830529.
Call us on ☎ 02071830529 or email us on for more information about the legal services we provide. Our team of London lawyers are based in Middle Temple adjacent to the Royal Courts of Justice. We are committed to providing professional and specialist legal advice.