Another success for our HMRC & UK Border Force Team: Restoration of high value goods worth over £1.25 million
Our HMRC & UK Border Force Team has recently secured the restoration of high value goods seized at one of the United Kingdom’s biggest airports, with an open market value of over £1.25 million and a replacement value in excess of £5 million.
The goods belonged to an international business and had been brought into and out of the UK as part of their normal trading arrangements. Following an intervention by UK Border Force, the items were seized on the basis that they had not been correctly declared for export. HMRC later took over the case, pursued forfeiture and refused to restore the goods.
Rogers & Norton were instructed to challenge that non-restoration decision. Working with the client and their overseas partners, our team prepared detailed submissions explaining the nature of the trade, the way ownership and consignment arrangements worked in practice, and the significant financial impact that permanent forfeiture would have – not only on our client, but also on third party businesses who had an interest in the goods.
As part of the reconsideration, HMRC obtained an independent valuation putting the open market value at approximately £1.25 million with a replacement value of approximately £5 million.
HMRC ultimately accepted that there was no history of deliberate breaches, no evidence that the goods were being sold within the UK and that the loss of the goods would cause exceptional financial hardship, including to innocent third parties. Although HMRC maintained concerns around how customs procedures and valuation rules had been followed, they concluded that outright forfeiture would be disproportionate in the circumstances.
This case is a good example of how complex and high-stakes HMRC and Border Force seizures can be – particularly where high value goods and international supply chains are involved. It also shows that even where there have been compliance failures, it is still possible to secure restoration where there is no deliberate attempt to evade duty and the financial consequences of forfeiture would be severe.
Our HMRC and UK Border Force Team regularly advises businesses and individuals on the detention, seizure and restoration of high value goods, as well as reviews, appeals and related litigation.
We deal with the worldwide importation of goods to the UK, including the markets from China and America. We act for clients who have their goods seized at all major UK ports including Felixstowe, Hull and Dover and airports such as London Heathrow, Gatwick and Stansted. We have an excellent understanding of Border Force systems, allowing us to act quickly and decisively to support our clients.
If you have had goods detained or seized by HMRC or Border Force and require assistance, please contact Peter Hastings, specialist HMRC and UK Border Force Solicitor, at ph@rogers-norton.co.uk or call 01603 666001.
*This article is for general information only and does not constitute legal advice.