AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
If Border Force or HMRC seizes your goods at Heathrow, Notice 12A gives you two separate options: challenge the legality of the seizure with a notice of claim, which must be received within one calendar month of the seizure date, and ask for the goods back through a restoration request, which must be received within 45 days. You can do both. A restoration decision can be reviewed if you ask within 45 days, and the review outcome can be appealed to the tribunal within 30 days.
A seizure notice can be alarming, especially when the goods are your stock for the month. The deadlines are short and strict, so the first job is to read the notice and note the seizure date. This guide follows HMRC's Notice 12A, last updated 30 January 2026. It is information, not legal advice; for valuable goods, speak to a solicitor quickly.
Seized or just held?
Not every delay is a seizure. Goods can be held for documentary checks, for a border control post inspection of controlled food, or because duty is unpaid. A seizure is a formal act under section 139 of the Customs and Excise Management Act 1979, and you receive a seizure information notice or notice of seizure. If you only have a hold, contact your agent or the BCP about what is missing; see Heathrow border control posts.
Your two routes, and the deadlines
| Route | What it does | Deadline |
|---|---|---|
| Notice of claim | Challenges whether the seizure was lawful; leads to condemnation proceedings in a magistrates' court (England and Wales) | Received within one calendar month of the seizure date, by 11:59pm on the last day; late claims are not accepted |
| Restoration request | Asks for the goods back even if the seizure was lawful | Received within 45 days of the seizure date |
| Review of restoration decision | Asks HMRC or Border Force to reconsider a refusal | Within 45 days of the decision letter; they have up to 45 days to complete it |
| Tribunal appeal | Appeals the review outcome | Within 30 days of the review conclusion, sent to HM Courts and Tribunals Service |
Notice 12A says late notices of claim are not accepted, and if a claim fails the goods are forfeited. The two routes are separate processes handled in different places, so send each to the right address.
Writing a notice of claim
- Give clear reasons why you think the seizure was wrong.
- Include your full name and address and any reference numbers.
- List only the items you are challenging, with quantities and descriptions.
- Write in English and use a postal service with proof of postage.
- If you live outside the UK, name a UK solicitor and send an agent authority form within the same one-month limit.
For Border Force seizures, Notice 12A says to send it to the National Post Seizure Unit in Plymouth or to npsu@homeoffice.gov.uk. The unit's phone line is 01752 765 817, Monday to Friday, 10am to 11am.
Asking for restoration
Make the request in writing, quote the reference number, and include proof of ownership such as the supplier's invoice, payment records and transport documents. HMRC or Border Force normally acknowledges within 10 working days. Notice 12A says restoration is not normally granted for excise goods such as alcohol and tobacco, for prohibited items, or where duty evasion was attempted. Explain what went wrong and what you have changed, for example a corrected invoice process.
Personal property in the consignment
If a seized consignment includes personal items, such as documents, photographs or clothing, Notice 12A says you can write to the address on the notice within 45 days of the seizure, marking the letter "personal property". Items must be collected within 2 months or they will be disposed of. This is separate from any claim about the commercial goods.
Should you challenge, ask for restoration, or both?
A notice of claim is the route if you believe the seizure itself was wrong, for example because the goods were correctly declared and not restricted. It leads to court proceedings, which take time and may involve costs. A restoration request accepts that the seizure may have been lawful but asks for the goods back. Notice 12A allows you to do both at once, and because the deadlines run from the seizure date, many people send both to keep their options open while they take advice.
Common reasons Nigerian cargo is seized
- Undervalued invoices or invoices that do not match the goods.
- Prohibited or restricted goods, such as cosmetics with banned ingredients; OPSS reported a skin lightening lotion refused at the border and destroyed in June 2024 because it contained hydroquinone.
- Controlled food sent without pre-notification or through the wrong route.
- Protected species items without CITES permits.
- Undeclared alcohol or tobacco.
Worked example: the first week
Example. Chika's carton of hair oils and creams is seized on 3 November. She notes that a notice of claim must be received by the end of 3 December and a restoration request within 45 days. On day two she gathers the invoice, payment proof and air waybill. On day three she asks a safety assessor whether any ingredient is banned. If one is, a claim is unlikely to help and she focuses on lessons for future orders; if not, she sends both a notice of claim and a restoration request, by tracked post, keeping copies.
Where Pryme fits
Proof of ownership often comes down to clear payment records. Paying suppliers from a Pryme Business Account gives you statements you can share, and verifiable versions through VerifyDoc.ai receipts that anyone can check have not been altered.
Questions people ask
How long do I have to challenge a customs seizure?
Your notice of claim must be received within one calendar month of the seizure date. Late claims are not accepted.
Can I get seized goods back if the seizure was lawful?
You can ask for restoration within 45 days of seizure. It is discretionary and not normally granted for prohibited items, excise goods or attempted evasion.
I live in Nigeria. Can I challenge a UK seizure?
Yes, but Notice 12A says overseas residents must name a UK solicitor and send an agent authority form within the one-month limit.
Where do I send a claim for a Border Force seizure?
To the National Post Seizure Unit in Plymouth or npsu@homeoffice.gov.uk, according to Notice 12A.
Sources
- HMRC on GOV.UK: What you can do if things are seized by HMRC or Border Force, Notice 12A (last updated 30 Jan 2026) · accessed Oct 2026
- GOV.UK (OPSS): Product safety report, skin lightening lotion containing hydroquinone, 2406-0049c (19 Jun 2024) · accessed Oct 2026
- HMRC on GOV.UK: Get someone to deal with customs for you (updated 6 Feb 2025) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.