Guides / Seized goods · Updated 30 September 2026

Goods seized by UK customs: what to do next

When Border Force or HMRC seizes goods, strict clocks start running. This guide explains the notices, the difference between challenging a seizure and asking for restoration, and the deadlines gov.uk sets.

This guide is also available in Polish.

Held for checks versus formally seized

Not every consignment that stops at the border has been seized. Customs checks goods coming into the UK to make sure they are not banned or restricted and that the right tax and duty is paid, so a load or parcel can be held while documents are queried or an examination takes place. In that situation nothing has been taken from you yet, and the practical job is to answer questions quickly and supply what is missing, usually through your declarant or carrier.

Seizure is different. It is a formal act, and gov.uk states plainly that customs will destroy or sell anything it seizes for breaking the rules on bringing or receiving goods from abroad, unless you act. The official guidance on what you can do covers seizures under section 139 of the Customs and Excise Management Act 1979. It applies to goods, cars and other vehicles you bring into the UK, any vehicle used to transport the goods, and packages in the post. Separately, officers can seize goods, vehicles and cash as criminal evidence if they suspect a crime; in that case they explain what happens next, and the routes below do not apply in the same way.

If you are unsure which situation you are in, the simple test is paperwork: a seizure always comes with a document. A general overview of how checks and holds unfold is in our guide to what happens during UK customs checks; this page deals with what comes after a seizure.

The notices you should receive

According to HMRC and Border Force guidance, the details of what was taken will be on one of two documents:

• Seizure information notice – a receipt of goods seized, handed to you or your agent if you were present. The reason for the seizure should have been explained at the time.
• Notice of seizure – sent to you if neither you nor your agent was present.

Keep this document. The seizure reference number on it is needed for everything that follows, and the date on it starts the clock. The notice also tells you whether Border Force or HMRC made the seizure, which decides where you send letters. If you have lost it, gov.uk says to contact HMRC for a copy.

Two separate routes: challenge or ask for restoration

Gov.uk gives two options, and the official guidance stresses they are completely separate processes:

1. Challenge the legality of the seizure with a notice of claim, if you think customs was wrong to seize the goods. This goes to court.
2. Ask for the goods back with a restoration request. You can do this even if you agree customs was right to seize them. Restoration is decided by HMRC or Border Force.

Choosing the wrong route is a common and costly mistake. If your argument is that you did not break the rules – gov.uk gives the example of alcohol brought in for your own use – you must ask for a court hearing, not restoration. The guidance says goods will not be restored if the reason given is that they were not legally seized or, for excise goods, that they were for your own use.

Notice of claim: the one-month deadline

The notice of claim should include:

• the seizure reference number
• your name and address
• a list of the seized goods, with quantities and brands
• proof of ownership if a vehicle was seized
• why you think the seizure was unlawful

Once it is received, HMRC or Border Force applies to court for condemnation proceedings, usually in a magistrates' court (the Sheriff's court in Scotland), which decides whether the seizure was lawful. Your goods are usually kept until the claim is decided unless they are perishable. If you win, you get the goods back, or can ask for compensation if they have already been disposed of. If you lose, you may have to pay court costs.

You can appoint someone, such as a solicitor, to handle the claim. If you live outside the UK you must appoint a UK solicitor, and the agent authority form has to be sent within the same one-month limit. The guidance also notes there is no other way to challenge whether the seizure was lawful, even if you later appeal against a duty assessment or a penalty. If you withdraw a claim, you accept the seizure was lawful and the goods are condemned, though a restoration request is not affected.

Restoration requests

A restoration request asks HMRC or Border Force to return the goods at its discretion. Include the seizure reference, your name and address, a list of items with quantities and brands, proof of ownership (for a vehicle, proof of purchase such as a receipt) and anything that supports the request, for example import documents. If accepted, you may have to pay a fee and any duty owed.

Timing needs care. The gov.uk summary page says there is no deadline for a restoration request, but the detailed guidance says the request should be received within 45 days of the seizure date. In practice the disposal timetable is what matters: perishable goods such as food, beer and tobacco are usually destroyed or sold straight away, and non-perishable items such as spirits and cars usually 45 days after seizure. Acting inside 45 days is the safe course.

If the request is refused, or you disagree with the fee, you can ask for a review. HMRC or Border Force must receive your review request within 45 days of the date of the restoration decision letter. If you disagree with the review outcome, you can appeal to an independent tribunal within 30 days of the review conclusion; you cannot go to the tribunal without a review first.

Personal property left in a seized vehicle

If a vehicle is seized, you have 45 days to ask for items left inside. Send a letter marked 'personal property' to the address on the notice.

Prohibited and restricted goods

Many seizures involve goods that should never have been shipped, or that needed a licence first. Gov.uk lists banned goods including controlled drugs, offensive weapons such as flick knives, self-defence sprays, endangered animal and plant species, rough diamonds and indecent material. Restricted goods need a licence or certificate, for example firearms, explosives and ammunition, CITES-protected items and certain food and plant products. Suspected counterfeit goods may be seized and you could be prosecuted.

For licensed imports, gov.uk states you must apply for an import licence before the goods are transported to the UK, and importing sanctioned goods without the necessary licence is a criminal offence. Checking the commodity code early helps: our commodity code lookup guide explains how measures show on the tariff. For more on how routine controls work and where they go wrong, see this explainer on customs control and detained goods.

Practical steps in the first week

• Find the seizure information notice or notice of seizure and note the date and reference.
• Decide the route: unlawful seizure means notice of claim; wanting goods back regardless means restoration.
• Diarise the one-month claim deadline and the 45-day disposal point.
• Gather invoices, transport documents and your declaration details (your CDS entry and MRN).
• If you are outside the UK and challenging legality, appoint a UK solicitor now.

Related guides

• Goods that need an import licence in the UK

• Importing tea and herbal infusions into Great Britain

• 15 UK–EU customs terms explained in plain English

Sources

• Options when customs seizes your things (GOV.UK)
• What you can do if things are seized by HMRC or Border Force (GOV.UK)
• Banned and restricted goods (GOV.UK)
• Import controls (GOV.UK)
• Tax and customs for goods sent from abroad (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.