HMRC & Border Force seizure: R&N secures restoration on terms of luxury goods approaching £100,000
Background
Our HMRC & UK Border Force Team, led by Peter Hastings and assisted by Abby Kerswill, recently secured the restoration and return of luxury goods valued at approaching £100,000 following their seizure by Border Force at Heathrow Airport.
Our client owned a collection of genuine luxury handbags, accessories and other high-value items, which were being transported into the United Kingdom by a friend on the client’s behalf.
Upon arrival at Heathrow Airport, the individual carrying the items entered the ‘Nothing to Declare’ channel without declaring the goods to Border Force officers.
Why were the goods seized?
The goods were subsequently seized under section 139 of the Customs and Excise Management Act 1979 (CEMA).
In this case, Border Force determined that the goods were liable to forfeiture pursuant to section 49(1)(a) CEMA, as the appropriate customs paperwork had not been completed at the time of importation and no duty or VAT had been paid or secured before the goods entered the UK.
Under the Traveller’s Allowance Order 1994, the allowance for non-excise goods is generally £390. Goods exceeding this value must be declared to customs, with any applicable import duty and VAT accounted for.
Can seized goods be restored?
Once goods have been seized and become liable to forfeiture, recovering them can be far from straightforward. HMRC and Border Force generally operate on the basis that goods seized as a result of improper importation should not be ordinarily restored. This can leave owners facing the prospect of permanently losing valuable property.
Following instruction, Rogers & Norton acted immediately to protect the client’s position and prepared a comprehensive letter to the National Post Seizure Unit (NPSU).
By acting quickly and presenting a carefully structured case supported by the available evidence, Rogers & Norton were able to demonstrate why restoration was appropriate in the particular circumstances of this matter.
Successful restoration
Following consideration of the submissions made by Rogers & Norton, the NPSU agreed to restore the seized goods on terms.
Once restoration had been confirmed, Rogers & Norton continued to liaise with the NPSU and assist with the practical arrangements for the collection of the items.
The successful outcome enabled our client to recover the goods, which had a total value of approaching £100,000.
Key considerations
This case serves as an important reminder that travellers entering the UK with high-value goods must comply with customs declaration requirements.
Failure to declare goods can result in them being seized and rendered liable to forfeiture, even where the items are genuine, privately owned and not intended for commercial use.
Where goods have been seized, obtaining their restoration is not automatic. The circumstances surrounding the seizure, the evidence available and the reasons for seeking restoration can all be relevant when making representations to HMRC or Border Force.
Contact our HMRC & Border Force Solicitors
If your goods have been seized by HMRC or Border Force, or you require advice about customs seizures, forfeiture or the restoration of seized goods, our specialist team can assist.
Contact Peter Hastings, specialist HMRC and UK Border Force, at ph@rogers-norton.co.uk or call 01603 666001 to discuss your circumstances.