SPE11070 - Reviews and appeals: non-appealable seizures

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The Customs Directorate National Reviews and Appeals Team do not deal with the seizure or any action linked to the seizure of goods as it is not an appealable matter under the Finance Act 1994. The Post Seizure Unit at Plymouth can offer advice on the original restoration/non-restoration and deal with any other matters related to the seizure.

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Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.