Seizures and penalties

Customs seizures and excise seizuresWhen HM Revenue & Customs (HMRC) seize goods or vehicles, traders can ask for the goods back, complain about HMRC treatment, or appeal if they disagree. If traders have goods seized by HMRC, they will receive either:

a Seizure Information Notice (Form C156) handed to the trader or their agent if either was present when the goods were seizedIf traders believe the goods were correctly seized by HMRC, the matter will be closed. However, if traders believe that HMRC was incorrect in seizing the goods, or if they want them back, they can take matters further.


Seizure of vehiclesWhen customs officers seize goods in transit, they can also seize the vehicle that is carrying the goods.AppealsTraders can appeal against the legality of the seizure of goods by sending a Notice of Claim to HMRC. The notice must be received within one month of the seizure otherwise a trader won't be able to challenge itReturn of goods


Making a complaint MRC has a complaints procedure that traders can use if they are unhappy about the way they were treated during seizure of the goods. They cannot use this process to complain about the actual seizure of goods - instead, they must complain to their regional complaints unit. If they are still unhappy, they can apply to the Adjudicator