A3.4 Customs Seizure of Your Goods¶
Options When Customs Seizes Your Things (202510)
Official website link: https://www.gov.uk/customs-seizures
When customs seizes your things, they will usually be destroyed or sold. This will happen unless you take one of the following actions:
Request the return of your things: You can do this even if you agree with the decision to seize them.
Request a court hearing: If you believe the seizure by customs was wrong.
Applies to:
Goods, cars, and other vehicles you bring into the UK.
Any vehicle you used to transport the items.
Parcels sent by post.
Other situations:
Collecting items from a seized vehicle: If your vehicle is seized, you have 45 days to remove your personal property left inside. You must send a letter marked 'personal effects' to the address on the customs notice.
Items or cash seized as criminal evidence: Customs can also seize these items if they suspect a crime. They will explain the next steps and your rights to you.
Complaining about treatment: You can complain about the way a customs officer behaved during the seizure. Depending on which organisation seized the goods, complain to either Border Force or HM Revenue and Customs (HMRC).
2. Requesting the return of your items
You can make a 'restoration request' to get your things back, even if you accept that the seizure was justified.
For example, if you can now provide the missing import/export documents.
If you firmly believe you have not broken the rules (e.g., the alcohol was solely for your personal use), you must request a court hearing instead of making a restoration request.
If your request is accepted, you can get your items back, but you will usually have to pay a fee and any duty owed. If the items have already been destroyed or sold, you might receive compensation.
How to make a request:
Write a letter of request: It must explain why your items should be returned and include:
The seizure reference number from the customs notice.
Your full name and address.
A list of the items you want returned (include details like quantity, brand, etc.).
Proof of ownership (e.g., a purchase receipt for a vehicle).
Any other supporting documents (e.g., import documents).
Where to send it:
If seized at the border, send it to their Post-Seizure Processing Unit:
National Post Seizure Unit
Border Force
3rd Floor
West Point
Ebrington Street
Plymouth
PL4 9LTIf seized by HMRC, send it to the address on the notice.
Deadline: There is no final deadline. However, note:
Perishable goods (e.g., food, beer, tobacco) are usually destroyed immediately.
Non-perishable goods (e.g., spirits, cars) are usually disposed of 45 days after seizure. If a restoration request has been made, they are normally kept until the request is processed.
You can appoint someone (e.g., a solicitor) to act for you. Include a letter of authority with your request.
If you disagree with the outcome:
You can request a review of the decision.
If you still disagree with the review outcome, you can appeal to the Tax Tribunal.
3. Requesting a court hearing
You should send a 'notice of claim' if you believe the customs seizure was unlawful.
For example, if the tobacco or alcohol you carried was genuinely for your personal use and did not break the rules.
You must attend the court. If you win, you can get your items back (or claim compensation if they have been disposed of). If you lose, you may have to pay court costs.
How to send a notice of claim:
Write the notice: It must include:
The seizure reference number.
Your full name and address.
A list of the items you believe were wrongly seized (with details).
Proof of ownership for vehicles.
The reasons why you believe the seizure was unlawful.
Where to send it: Send it to the address for the relevant legal services department, which varies depending on the seizing agency and the type of item (see the official website for details). Ensure you have the correct recipient.
Deadline: It must be received by customs or Border Force within one month of the date the items were seized.
The items will generally be retained until the claim is decided (except for perishable goods).
It is highly recommended to instruct a solicitor to handle the claim and represent you in court.
For non-UK residents: You must appoint a UK-based solicitor to act for you. Include a letter of authority with their details when you send the notice of claim.