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Revision of Public Notice 12a issued on the seizure of goods


What to do if you have had property seized by HM Revenue & Customs or Border Force


BIFA receives regular enquiries from Members regarding traders’ rights, and HM Revenue & Customs (HMRC) and Border Force obligations when goods/vehicles are seized. Public Notice 12a, which has recently been re-issued, gives important advice and information about what to do if you have had something seized by HMRC or Border Force. It applies to the seizure of items, such as


goods and vehicles, under section 139 of the Customs and Excise Management Act 1979 (CEMA). It does not apply to seizures carried out under any other law. Seizures of cash under the Proceeds of Crime Act 2002 and seizures made under section 19 of the Police and Criminal Evidence Act 1984 (PACE) are not covered by information in this notice.


The information in this notice covers seizures


What happens Details of the items seized under CEMA will be listed on one of the following: • A seizure information notice handed to you or your agent if the item was seized in your or their presence – the reason for the seizure should have been explained to the person present at the time of seizure;


• A notice of seizure will be sent to the trader if it or its agent was not present when the item was seized.


by HMRC and Border Force because the process is the same, even though they are separate government organisations. However, the notice of seizure will give different contact details dependent on which agency has seized the items. The guidance highlights the importance that


the correct organisation is contacted, depending on who seized the item, so the case can be dealt with promptly. Public Notice 12a clearly differentiates


Support your local Member group


BIFA utilises a network of Regional Consultants around the UK to act as a conduit for the dissemination of information and to seek local Member views on topics of interest. In light of current restrictions due to the ongoing COVID- 19 pandemic, regional activity has moved online. Forthcoming virtual meetings are listed here. All BIFA Members are entitled and


encouraged to attend their regional meetings, although pre-booking with the named contact is essential. Full contact details are shown on page 3 of this issue.


20 Region Kent & East Sussex


Regional Members’ meeting Heathrow


Regional Members’ meeting Solent


Regional Members’ meeting London East


Regional Members’ meeting Anglia


Regional Members’ meeting Heathrow


Regional Members’ meeting October 2020 Date Time Thu 1 Oct 0930 Thu 22 Oct 1400 Tue 17 Nov 0800 Tue 24 Nov 1400 Thu 26 Nov 1000 Thu 26 Nov 1400 Venue BIFA Contact Zoom videoconference Paul Newman Zoom videoconference Mike Jones Teams videoconference Mike Jones Zoom videoconference Paul Newman Zoom videoconference Paul Newman Zoom videoconference Mike Jones


between the procedures for challenging the legality of a seizure and asking for the restoration of goods or other items. The courts will determine the legality of the seizure, but in certain cases the authorities will release items without the need to go to court. The most frequent example that BIFA encounters is where leased HGVs are seized in smuggling-related cases and the leaseholder demonstrates ownership and secures release.


Challenging the legality For the purpose of this article we focus on challenging the legality of the seizure. Anyone can challenge the legality of a seizure, but the person who does so, or their solicitor, is required to swear an oath that they owned the item at time of seizure. The owner of the item may ask someone else to send the notice of claim, but it must be accompanied by a signed authority for them to act on the owner’s behalf. The full text of Public Notice 12a can be


viewed at www.gov.uk/government/publications/ notice-12a-what-you-can-do-if-things-are- seized-by-hm-revenue-and-customs. There is clear guidance on timeframes, the correct addresses to correspond with and templates of letters to use/adapt where required. Hopefully BIFA Members will not need to use


this public notice frequently, but if they or their clients find themselves dealing with a situation where items or vehicles have been seized at least they will be able to refer to the correct procedure to follow.


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