V5.360J Penalties in relation to a Third Country Goods Fulfilment Business (TCGFB) (Imported Goods Fulfilment Business (IGFB) from 1 January 2021)
Carrying on an unapproved IGFB
A person (“P”) who carries on a IGFB (see V3.358A) without being an approved person for that purpose (“the contravention”) is liable to either a criminal or a civil penalty (but not both)1. For the relevant criminal penalty, see V5.320.
P is liable to a civil penalty of2—
(a) £10,000 (“the maximum amount”) if the contravention is deliberate and concealed;
(b) 70 per cent of the maximum amount if the contravention is deliberate but not concealed;
(c) 30 per cent of the maximum amount in any other case.
Any goods stored by P are liable to forfeiture if that storage constitutes, or has constituted, the carrying on of a IGFB by P3.
Apportionment of penalty to named officer4
All or part of the penalty which is payable by a company (including any body corporate or unincorporated organisation, but not a partnership) may be the liability of an officer of that company if the contravention was attributable to him. “Officer”, in this context, means—
(a) in the case of a body corporate other than a limited liability partnership, a director (including a shadow director within the meaning of the Companies Act 2006 s 251), manager, and secretary;
(b) in the case of a limited liability partnership, a member;
(c) in any other case, a director, manager, secretary, and any other person managing or purporting to manage any of the
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