- Tax when bringing in goods from abroad
- Tax when ordering or sending goods from abroad
- Banned or restricted goods
- What to do if your goods are seized by customs
- Customs Duty, Excise Duty and Import VAT: introduction
What to do if your goods are seized by customs
If your goods have been seized by HM Revenue & Customs (HMRC), you can challenge the seizure and apply to have your goods returned.
On this page:
- Why have your goods been seized?
- What happens when goods are seized?
- What to do next
- Challenging the seizure
- Getting your goods back
- Making a complaint
- Getting more help and advice
- More useful links
Why have your goods been seized?
Customs officers have the right to seize goods if any of the following apply.
Goods brought to the UK from the EU
You have:
- excise goods such as alcohol and tobacco which HMRC is satisfied are for a commercial use
- goods that are banned from the UK or restricted
If you bring in goods for resale or for any payment, even payment in kind, they are regarded as being for a commercial purpose.
Goods brought to the UK from outside the EU
You have:
- more than your duty-free allowance
- goods being posted where the information on the customs declaration does not match the goods in the package
- goods that are banned from the UK or restricted
What happens when goods are seized?
If you are present
If you are present at the time your goods are seized, the reason for the seizure will be explained to you and you will be handed a 'Seizure Information Notice' (Form C156) which lists the seized items.
If you are not present
If you're not present at the time your goods are seized, you'll receive a 'Notice of Seizure' through the post that tells you who carried out the seizure, the legal grounds on which this has been done and lists the goods that have been seized.
What to do next
Once your goods are seized, you have the following options:
- If you accept the seizure was right and do not want the goods returned to you, you do not have to do anything further, and the goods will be disposed of.
- If you believe that the seizure was not legal you can challenge it - see next section 'Challenging the seizure'
- You can also write to HMRC asking for your goods to be returned to you - whether you agree with the seizure or not. If HMRC decides not to return the goods, then you can request the decision be reviewed - see section 'what to do if you disagree with the decision'.
If you are unhappy about how you were personally dealt with by HMRC, you can make a complaint. See section below 'Making a complaint'.
You may want to consult a solicitor before deciding what course of action to take.
Seek legal advice from a solicitor or advice agency (Opens new window)
Challenging the seizure
As the owner of the goods you can appeal against the legality of the seizure of goods by sending a 'Notice of Claim' (see link below) in writing to HMRC. If you are writing you should include:
- your full name and address
- any customs reference you have been given
- why you believe HMRC were wrong to seize the goods
The notice must be received within one month of the seizure.
To find out more about challenging a seizure, and to find an example 'Notice of claim' see Notice 12A 'What you can do if things are seized by customs'.
Go to Notice 12A 'What you can do if things are seized by customs'
Getting your goods back
You can write to HMRC asking for the return of goods, even if you agree the goods have been seized legally. This process is called restoration.
When writing you should include:
- your full name and address
- any customs reference number shown on the Seizure Information Notice (C156) or Notice of Seizure
- any proof of ownership - such as purchase receipts
- an explanation of why you think the goods should be restored to you - include the full circumstances and enclose any available evidence to support your claim
If you claim that the goods have not been legally seized, this is not a reason for requesting that your goods are returned to you. You must challenge the seizure using the process described in the paragraph above.
To find out more about getting your goods back, or to find an example template, see section 3 of Notice 12A 'What you can do if things are seized by customs.
Go to section 3 of Notice 12A 'What you can do if things are seized by customs'
What to do if you disagree with the decision
If HMRC decides not to return seized goods to you or imposes conditions on their return, for example payment of a fee, you have the right to have the decision reviewed.
Applying to have a customs decision about the return of seized goods reviewed
Making a complaint
If you are unhappy about the way you've been treated during seizure of goods, HMRC has a complaints procedure you can use. See link below.
How to complain to HM Revenue & Customs
Getting more help and advice
If you need more information about seized goods, you can contact the VAT, Customs and Excise Helpline on Tel 0845 010 9000. Lines are open from 8.00 am to 8.00 pm, Monday to Friday except bank holidays.
More contact details for the VAT, Customs and Excise Helpline
More useful links
Bringing goods to the UK from the EU
Bringing goods to the UK from outside the EU
Customs procedures on goods sent to the UK from abroad
More about seizures and penalties on Businesslink (Opens new window)
