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HMRC internal manual

Customs Special Procedures Manual

Reviews and appeals: non-appealable seizures

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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)