Published 6 September 2013
Last updated 28 April 2022
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28 April 2022
The contact details for the Solicitor’s Office and Legal Services have been updated.
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20 April 2021
Section 3.1 of the notice has been updated to give more clarification on when you can challenge a seizure made by HMRC or Border Force.
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25 August 2020
Contact details for the National Post Seizure Unit have been updated.
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1 July 2020
Email address to send your restoration request added.
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20 November 2017
This notice now includes a definition of a responsible person and contact details have been added for where to contact if your goods are seized by HMRC.
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4 May 2016
This notice cancels and replaces Notice 12A (December 2013). It supersedes all previous editions.
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6 September 2013
First published.
