Customs & Excise

  

Helping cross-border shoppers

Every year thousands of ordinary people, when returning from holiday, have their property seized by HM Revenue and Customs at ports and airports. In many cases when questioned, holidaymakers are unable to satisfy Customs Officers that the cigarettes, cigars, cigarillos, loose tobacco or alcohol that they are carrying are for their own use. HM Revenue and Customs have exceptional and wide ranging powers to seize goods if they believe you to be evading duty. They can even seize the vehicle that transports the imported goods.

Limits publicised at ports and airports briefly detail guideline quantities which, if exceeded, are more likely to lead Customs Officers to question holidaymakers about their goods.

However, as long as holidaymakers can satisfy Customs Officers that the goods are for their own use i.e. for themselves or as gifts then the goods will not be seized even if they do exceed the guideline limits.

Equally, if a holidaymaker enters the United Kingdom with less than the guideline limits and cannot satisfy the Customs Officer that they are for personal use or as a gift then they will be seized.

However, as the law in this area is so reliant on a person’s ability to prove his intentions, members of the public can seek the assistance of a solicitor if they wish to challenge the legality or proportionality of a seizure in Court or the VAT and Duties Tribunal.

Pearson Hinchliffe have been successful, for example, in obtaining market value for a vehicle that was seized at an airport where the owner had come to collect her husband and friend from a holiday in Spain simply because one of the suitcases containing cigarettes and tobacco had been put in the boot of her car. We were also able to secure the market value of the cigarettes for the 2 holidaymakers.

If you need to speak to a solicitor about a Customs and Excise matter or for further information or advice please speak to Mike Talbot on 0161 785 3500 or send him an email.

Or in an emergency please call our 24 hour emergency advice and assistance number on 0800 587 0519

For further information or advice please speak to Mike Talbot on 0161 785 7291 or send him an email.