Commentary

V5.360J Penalties in relation to a Third Country Goods Fulfilment Business (TCGFB) (Imported Goods Fulfilment Business (IGFB) from 1 January 2021)

Part V5 Compliance, enforcement and appeals

V5.360J Penalties in relation to a Third Country Goods Fulfilment Business (TCGFB) (Imported Goods Fulfilment Business (IGFB) from 1 January 2021)

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

  1.  

    (a)     £10,000 (“the maximum amount”) if the contravention is deliberate and concealed;

  2.  

    (b)     70 per cent of the maximum amount if the contravention is deliberate but not concealed;

  3.  

    (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—

  1.  

    (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;

  2.  

    (b)     in the case of a limited liability partnership, a member;

  3.  

    (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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