Restoration of Seized Goods
Restoration of Seized Goods
When goods are imported under the wrong tariff code, the Border Agency has the power to seize them. However, seizure does not necessarily mean the goods are lost permanently. Restoration may be possible.
Requesting a Review
The first step is to request a review by an independent officer within HMRC. This involves presenting evidence that the original decision to refuse restoration was unreasonable. The reviewing officer will consider the circumstances afresh and determine whether restoration is appropriate.
Appeal to the First-Tier Tax Tribunal
If the review is unsuccessful, the next step is to appeal to the First-Tier Tax Tribunal. The Tribunal will examine whether HMRC’s decision was reasonable in light of all the evidence.
Challenging the Legality of Seizure
It is significantly harder to secure restoration if the seizure itself was lawful. For this reason, it is important to challenge the legality of the seizure immediately if there are grounds to do so. A successful challenge to the legality of the seizure strengthens the case for restoration considerably.
“Exceptional Circumstances” – A Common Misunderstanding
HMRC frequently claim that restoration requires “exceptional” circumstances. This is inaccurate. The correct legal test is whether HMRC’s decision not to restore was unreasonable. Demonstrating unreasonable decision-making is sufficient – there is no requirement to show that the circumstances were exceptional.
Understanding this distinction is important for anyone seeking the return of seized goods.
Frequently asked questions
Can I get seized goods back from HMRC?
Seizure does not necessarily mean goods are lost permanently. Where goods have been seized by the Border Agency, for example because they were imported under the wrong tariff code, restoration may be possible. The process starts with a review by an independent HMRC officer and can proceed to the First-Tier Tax Tribunal.
How do I request a review of a refusal to restore seized goods?
The first step is to request a review by an independent officer within HMRC. This involves presenting evidence that the original decision to refuse restoration was unreasonable. The reviewing officer considers the circumstances afresh and decides whether restoration is appropriate.
What happens if the HMRC review is unsuccessful?
If the review is unsuccessful, the next step is to appeal to the First-Tier Tax Tribunal. The Tribunal examines whether HMRC's decision was reasonable in light of all the evidence. A successful challenge to the legality of the seizure itself can considerably strengthen the case for restoration.
Do I need exceptional circumstances to get seized goods restored?
No. HMRC frequently claim that restoration requires exceptional circumstances, but this is inaccurate. The correct legal test is whether HMRC's decision not to restore was unreasonable. Demonstrating unreasonable decision-making is sufficient, and there is no requirement to show that the circumstances were exceptional.
