Notice 12A: What you can do if things are seized by HMRC

September 2013
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Foreword
This notice cancels and replaces Notice 12A (September 2011). It supersedes all
previous editions.
1. Introduction
1.1 Terms and abbreviations used in this
Notice 12A
Term Definition
EU European Union
HMRC Her Majestys Revenue & Customs
Seizure The physical act of HMRC or Border Force taking possession
of a thing which they believe to be liable to forfeiture under the
Customs and Excise Acts.
Forfeiture The legal act that transfers ownership of a seized thing to
HMRC or Border Force. It can happen by order of a court or
passage of time (if there is no appeal)
Seizure Information
Notice
A Seizure Information Notice is handed to you or your agent if
one of you is present when HMRC or Border Force seizes
something from you. It lists the goods that have been seized.
Notice of Seizure If neither you nor your agent is present when HMRC or Border
Force seizes something from you, a Notice of Seizure will be
sent to you or your agent listing the goods seized
Notice of Claim A letter formally challenging the seizure of something by
HMRC or Border Force. A Notice of Claim must be sent to
HMRC or Border Force within one calendar month of the date
of seizure, or Notice of Seizure, or legal ownership of the
seized thing passes automatically to HMRC or Border Force.
Condemnation
Proceedings
The legal term for the court process, started by a Notice of
Claim, which decides whether seized goods are liable to
forfeiture and, therefore, if a seizure by HMRC or Border
Force was lawful. Condemnation proceedings establish
whether or not legal ownership of the seized thing will pass to
HMRC or Border Force, or go back to you.
Restoration A process that HMRC or Border Force can use to return a
seized thing to its owner, often for a fee.
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September 2013
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1.2 What is this Notice 12A about?
This Notice 12A gives important advice and information about what to do if you have
had something seized by HM Revenue & Customs (HMRC) or Border Force. It
applies to the seizure of things, 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.
Details of the things seized from you will be listed on one of the following:
A Seizure Information Notice 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 seizure.
A Notice of Seizure sent to you if you or your agent were not present
when the thing was seized.
The information in this Notice 12A covers seizures by HMRC and Border Force
because the process is the same even though they are separate government
organisations. However, it gives different contact details for HMRC and Border Force.
It is important that you contact the correct organisation, depending on who seized
something from you, so your case can be dealt with promptly.
Seizures of cash under the Proceeds of Crime Act (POCA) 2002 and seizures made
under section 19 of the Police and Criminal Evidence Act 1984 (PACE) are not
covered by information in this Notice 12A. If your cash or goods have been seized
under either of these Acts, your receipt or notice of seizure for that will include details
about what you can do if you do not agree with the seizure.
1.3 Further help
If you need general advice or more copies of information Notices, you should phone
the HMRC helpline on 0300 200 3700 between 8am and 8pm, Monday to Friday.
This applies whether your goods were seized by HMRC or by Border Force.
If you have hearing difficulties, a Textphone service is available on 0300 200 3700.
If you would like to speak to someone in Welsh, please phone 0300 200 1900
between 8am and 6pm, Monday to Friday.
All calls are charged at the local rate within the UK. Charges may be different for
mobile phones.
Information about seizure and restoration is also available on the HMRC and
GOV.UK websites. Go to www.hmrc.gov.uk or www.gov.uk/customs-seizures-and-
penalties.
Notice 12A: What you can do if things are seized by HMRC
September 2013
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2. What can I do if I have had something
seized?
2.1 What are my options if I 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/or you want them to consider returning it, you
have three options. You can:
(a) challenge the legality of the seizure by sending a Notice of
Claim to HMRC or Border Force (See Section 3 below) or
(b) 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. (See Section 4 below) or
(c) do both of the above at the same time by challenging the
legality of the seizure and asking for the seized thing to be
returned in the meantime. (See Sections 3 and 4).
It is important to understand that challenging the legality of the seizure (a) and
asking for restoration (b) are two completely separate processes. The legality of a
seizure is a decision that is usually for the magistrates courts (or in Scotland the
sheriffs court) in condemnation proceedings. Restoration is decided by HMRC or
Border Force but if you do not agree with their decision, you can appeal against it at
a tribunal. Both processes are explained in more detail in Sections 3 and 4 of this
Notice 12A. If you choose option (c), the two processes will 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.
2.2 Where can I get more advice?
In addition to the information in this Notice 12A, you may wish to obtain legal advice.
You may have to pay for this. You can also consult your local Citizens Advice
Bureau (CAB). The CAB should be able to offer you general advice on what you can
do but they are unable to assist with specific cases. Details of your local CAB are in
the phone directory or on their website at www.citizensadvice.org.uk.
2.3 What about my personal property?
If HMRC or Border Force has seized your vehicle, you should try to take as much of
your personal property from it as you can at the time, particularly any high-value
items. You should tell the seizing officer about any property you are unable to take so
it can be recorded. Smaller items will be placed in a sealed bag. You will not be
allowed to take any seized things or items of property that are being held as evidence
in respect of any criminal proceedings.
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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 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
your personal property within a reasonable period.
2.4 What about documents that have been
taken from me?
If you are present at the time of seizure HMRC or Border Force will, whenever
possible, give you copies then of any documents they take from you at that time. 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 or on the Notice of
Seizure.
3. I want to challenge HM Revenue &
Customs or Border Forces legal right to seize
the thing(s)
3.1 In what circumstances can a seizure be
challenged?
If you believe something should not have been seized, you can challenge the legality
of the seizure. That will lead to a court hearing where HMRC or Border Force has to
prove the seizure was lawful.
You may believe that HMRC or Border Force had no legal right to seize something
because, for example:
excise goods brought to the UK from another EU country were for your
own use or to be given away
goods imported from outside 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.
3.2 Who can challenge the seizure?
Any person can challenge the legality of the seizure but the person who does that (or
their solicitor) will be required to swear on oath at court that they owned the thing at
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September 2013
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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.
Failure to provide a signed authority may cause delay in Border Force giving you a
decision. There is a template authority form at the end of this Notice 12A.
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.
3.3 How do I 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 enable us to process your request
more efficiently and reduce delays.
use a registered or recorded service that provides you with 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 are unable 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 seized lawfully by HMRC or Border Force and if ownership
should pass to them. 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.
An example Notice of Claim letter is at paragraph 3.16 of this Notice 12A. You may
use it to challenge the seizure or, 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
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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 relevant
information.
Your 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 is clear from the start what you are
asking us to do.
3.4 Is there a time limit for challenging the
seizure?
Yes. HMRC or Border Force must receive your Notice of Claim within one calendar
month of the date of seizure shown on the Seizure Information Notice or the date
shown on the Notice of Seizure. If HMRC or Border Force does not receive a Notice
of Claim within the time limit, you will not be able to challenge the legality of the
seizure.
The time limit is set by the law and there is no provision for late challenges. This
means that unless the legality of a seizure is challenged within one calendar month
time limit, you will automatically lose ownership of the seized thing. There is no other
way to challenge the legality of a seizure.
One calendar month is defined as the corresponding date on which the goods were
seized in the following month, irrespective of how many dates are in the month. For
example, if the seizure occurred on the 10
th
day of the month you have to submit
your claim by the 10
th
day of the following month.
3.5 Where do I send my Notice of Claim?
It is important that you send your Notice of Claim to the correct address. If you send it
elsewhere, 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:
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National Post Seizure Unit
Border Force
3rd Floor
West Point
Ebrington Street
PLYMOUTH
PL4 9LT
If your things were seized by HMRC, you should send your Notice of Claim to:
HM Revenue & Customs
Specialist Investigations
Appeals and Reviews Team S0777
PO Box 29992
GLASGOW
G70 6AB
For both HMRC and Border Force claims please send as much information as you
can so your Notice of Claim is referred to the correct person to deal with your case.
It is particularly important that you write in English wherever possible and include any
case reference numbers on the Notice of Seizure or Seizure Information Notice as
these will help identify the goods and ensure your Notice of Claim is directed to the
correct place.
3.6 What if I live outside the United Kingdom?
If you live outside the United Kingdom 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 solicitors details as this will formally advise us 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.
3.7 What happens when HMRC or Border Force
receives a Notice of Claim?
When HMRC or Border Force receives a Notice of Claim, they apply to the
appropriate court for condemnation proceedings, which is the process for dealing
with a claim against seizure. HMRC or Border Force will apply to the court as soon
as possible, in most cases within six months, in England, Wales, Northern Ireland
and Scotland. The court then sends you details of when and where the hearing will
take place, usually the court nearest to where the things were seized.
The type of court and the document you receive with details of the hearing varies,
depending on where in the UK the goods were seized. Condemnation proceedings
for things seized in:
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England or Wales are usually held in a Magistrates Court and you will
receive a Summons
Northern Ireland are held in a Magistrates Court and you will receive
a Notice of Application
Scotland are usually held in a Sheriffs Court and you will receive a
Writ
3.8 What happens at the court hearing?
You will be asked to confirm on oath that you owned the thing at the time it was
seized. HMRC or Border Force will present their evidence showing why they think the
thing should have been seized and you will be able to tell the court why you disagree.
The Magistrate then decides whether HMRC or Border Force was right to make the
seizure.
3.9 Are these criminal proceedings?
No. Challenging the legality of a seizure is a civil process, mainly to establish
whether something was seized lawfully by HMRC or Border Force. A Notice of Claim
will trigger HMRC or Border Force to start court proceedings to decide if seizure was
lawful. Those 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 will not get
a criminal record just because the court decides HMRC or Border Force was right to
seize something.
3.10 Do I need a solicitor for condemnation
proceedings?
No. You do not have to be legally represented at condemnation proceedings unless
you live outside the UK (see paragraph 3.6 of this Notice 12A). However, you may
want to instruct a solicitor to act on your behalf. This is usually at your own expense.
HMRC and Border Force can explain the options available to you but they are not
able to provide you with legal advice. It is for you to make a decision on whether you
wish to challenge the legality of the seizure and/or seek restoration. If you need
more information about what to do next, beyond what is available in this Notice 12A,
you should consider consulting a solicitor.
3.11 How long does the process take?
Challenging the legality of a seizure can take several months from when you send
HMRC or Border Force your Notice of Claim to when it is heard in court. The court
hearing itself usually lasts less than a day.
If criminal proceedings have been started, the civil process of condemnation will be
adjourned until the conclusion of any criminal action.
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3.12 What happens if I am successful at the
condemnation proceedings?
If the court decides in your favour, the seized thing will be returned to you. If HMRC
or Border Force has already disposed of the seized thing, the owner of the goods has
the right to request compensation in one of three ways;
1. An amount equal to the sum paid by him or her for the goods in question
2. An amount equal to the proceeds of sale (where HMRC or Border Force have sold
the goods in question)
3. An amount equal to the market value of the goods at the time of seizure
The market value of the goods at the time of 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 goods cannot agree on the market value of seized goods, the value may be
decided by an independent referee appointed by the Lord Chancellor.
Additional compensation (perhaps for costs, travel expenses, interest, etc) 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.
3.13 What happens if I am not successful at
the condemnation proceedings?
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.
3.14 Can I change my mind during the
process?
Yes. 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 is 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 (see
Section 4 below) but you will 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
will 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 the legality of the seizure by
submitting a Notice of Claim.
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3.15 Notice of Claim - Example letter
You may use this letter if you want to challenge the seizure of your things (Section 3
of this Notice 12A.) This includes cases where you claim excise goods were for your
own use.
Example letter (PDF 13K)
4. I want HM Revenue & Customs or Border
Force to return the seized thing(s)
4.1 Will HMRC or Border Force return seized
things?
HMRC and Border Forces 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). However, they will 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 will take
arrangements with third parties into consideration.
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 the legality of the seizure by sending a
Notice of Claim (see Section 3). You cannot use the restoration process for this.
4.2 In what circumstances can I ask for
restoration?
You can ask HMRC or Border Force to consider returning the seized thing even if:
you accept it was legally seized or
you have already challenged the seizure and you are waiting for a court
hearing or
the time limit for challenging the seizure has expired and ownership of
the thing has passed automatically to HMRC or Border Force. (This
must be within a reasonable period.)
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 the legality of the seizure instead bearing in mind the one
month time limit for doing that (Section 3of this Notice 12A).
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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.
4.3 How do I ask for restoration?
You should ask for restoration of a seized thing in writing. An example of a
restoration request letter is at paragraph 4.16 of this Notice 12A. 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.
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 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.
4.4 Where do I send my 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
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September 2013
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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, you should write to:
HM Revenue & Customs
Specialist Investigations
Appeals and Reviews Team S0777
PO Box 29992
GLASGOW
G70 6AB
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 that will
help identify the goods and ensure your restoration request is directed to the correct
place.
4.5 Is there a time limit for requesting
restoration?
There is no time limit in law although HMRC or Border Force usually expects to
receive a request for restoration of a seized thing within one calendar month of the
date of seizure or the date on the Notice of Seizure. See also paragraph 4.6 below
about when HMRC and Border Force dispose of seized things.
4.6 When are seized things 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) 45 days after the date of seizure
unless the legality of the seizure is challenged or they receive a restoration request.
In those cases they usually keep the goods until the challenge or restoration is
decided.
We will 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,
whether or not you have asked for a review (see paragraph 4.8).
If the seized thing has been destroyed, HMRC or Border Force cannot restore it to
you but they will usually offer you an appropriate payment instead. This may be an
amount equal to the sum paid by you for the goods in question or an amount equal to
the proceeds of sale (where HMRC or Border Force have sold the goods in question)
or an amount equal to the market value of the goods at the time of seizure and not
including any additional compensation (for costs, travel expenses, interest, etc).
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4.7 What happens when HMRC or Border Force
receives a restoration request?
When HMRC or Border Force receives a 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 and/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 (see paragraph 4.8).
4.8 What can I do if HMRC or Border Force
refuses restoration or if I disagree with
restoration conditions?
If you do not agree with HMRCs or Border Forces restoration decision, you can ask
for it to be reviewed by an officer not previously involved in the matter (see paragraph
4.9). 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.
4.9 What happens when a restoration decision
is reviewed?
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.
They may contact you to clarify points or to ask for further 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. He or
she will write to you to tell you the outcome of the review and what to do if you
disagree with it.
4.10 Are there time limits for restoration
reviews?
Your letter asking for a review should be received by HMRC or Border Force within
45 days of the date of the restoration decision letter, whether it is a request for a
review of the decision to refuse restoration or of the restoration conditions, such as
the decision to charge a fee.
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HMRC or Border Force then have up to 45 days from the date they receive your
letter to carry out a review and tell you the outcome.
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 (see paragraph 4.12). You should make that appeal within 30
days of the date of the refusal letter.
4.11 What if I disagree with the outcome of
the review?
If you disagree with the Review Officers decision you have the right to appeal to a
tribunal within 30 days of the review conclusion. The tribunal is independent of
HMRC and Border Force. You should send your appeal against the Review Officers
decision to the 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 Officers letter notifying 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 the Tribunals Service website
(www.tribunals.gov.uk/tax) or by phoning 0845 223 8080 between 8:30am and 5pm.
4.12 Can I appeal to the tribunal without
having a review?
No. If you do not agree with HMRCs or Border Forces restoration decision you must
first ask them to review their original decision. You can only appeal to the tribunal
about decisions involving restoration when the review has been completed.
4.13 Can I have a restoration decision
reviewed when I am challenging the seizure?
Yes. You can send a Notice of Claim challenging the legality of the seizure to HMRC
or Border Force (see Section 3 above) 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 the legality
of a seizure and reviewing a restoration decision are two separate things that cannot
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be dealt with at the same hearing. In particular, if you challenge the legality of a
seizure and are successful, it may mean a tribunal hearing to decide restoration is no
longer necessary.
The legality of a seizure 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
the legality of the seizure and to ask for restoration. It is just that they are separate
procedures that must be dealt with in different places.
4.14 Request for Restoration of Seized
Things - Example Letter
You may use this letter if you want seized things returned to you (Section 4 of
this Notice 12A).
Example letter (PDF 13K)
5. Comments, Complaints and Further
information
5.1 Your rights and obligations
Your Charter explains what you can expect from us and what we expect from you.
For more information go to Your Charter.
5.2 Comments or suggestions about this
Notice 12A
If you have any comments or suggestions to make about this Notice 12A, please
write to:
HM Revenue & Customs
Excise and Customs Law Team
3C/07
100 Parliament Street
LONDON
SW1A 2BQ
Please do not send your Notice of Claim or Request for Restoration to this address
because the Law Team cannot deal with them and it will cause delay in dealing with
your case. They should be sent to the appropriate address shown in paragraph 3.5
(Notices of Claim) or 4.4 (Requests for Restoration).
Notice 12A: What you can do if things are seized by HMRC
September 2013
Page 16 of 17
5.3 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) please 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 officers professional
conduct using the links below. You should ensure 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 factsheet Complaints available on-line at
www.hmrc.gov.uk/factsheets/complaints-factsheet.pdf or by phoning
the VAT, Excise and Customs Helpline on 0300 200 3700
Border Force Notice We welcome your feedback available on
www.gov.uk/government/organisations/border-force/about/complaints-
procedure
5.4 Further information
You can access this Notice 12A and others mentioned in it on the HMRC website at
www.hmrc.gov.uk.
You can get paper copies of other information Notices by phoning the VAT, Excise
and Customs Helpline on 0300 200 3700.
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 by fax on 01752 765816.
You can contact the HMRC Post Seizure Unit by phone on 03000 588703 or by fax
on 03000 588968. The phone is not manned but there is an answerphone on all day,
every day and someone will get back to you within one working day.
Please note - HMRC cannot assist you with Border Force queries and vice
versa. You should, therefore, ensure you contact the correct Post Seizure Unit
as otherwise there may be a delay until your query is dealt with. When you
contact them, you should quote the reference number on any documentation
supplied to you.
Notice 12A: What you can do if things are seized by HMRC
September 2013
Page 17 of 17
Agent Authority Form Customs functions (PDF 18K)