Commentary

V5.320 Third country goods fulfilment businesses (imported goods fulfilment businesses from 1 January 2021)

Part V5 Compliance, enforcement and appeals

V5.320 Third country goods fulfilment businesses (imported goods fulfilment businesses from 1 January 2021)

V5.320 Third country goods fulfilment businesses (imported goods fulfilment businesses from 1 January 2021)

Operation of imported goods fulfilment businesses by unapproved persons

The provisions described below were due to be introduced by the 2017 Finance Bill. However, they were withdrawn following the announcement that there was to be a general election on 8 June 2017. They were subsequently included in the Finance (No 2) Act 2017 which received Royal Assent on 16 November 2017.

Offence1

A person who carries on a third country fulfilment business (see V3.358A) without being an approved person for that purpose commits an offence.

Any goods stored by

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