The Fulfilment Businesses (Approval Scheme) Regulations 2018

Made: 5th March 2018

Laid before the House of Commons: 6th March 2018

Coming into force in accordance with regulation 1

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PART 1 — PRELIMINARY PROVISIONS

Citation and commencement

1

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Interpretation

2

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Applications and other communications with the Commissioners

3

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PART 2 — APPROVAL, VARIATION AND REVOCATION PROCEDURE

Applications for approval and to vary an approval

4

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Amendment of an application

5

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Response to an application

6

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Variation or revocation of approval by the Commissioners

7

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PART 3 — OBLIGATIONS IMPOSED ON APPROVED PERSONS

Customer not meeting UK obligations

8

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Notice to a customer of UK obligations

9

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Customer due diligence and record keeping

10

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Verification of a customer's VAT registration number

11

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Change to registered details

12

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Ceasing to carry on a third country goods fulfilment business

13

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PART 4 — PENALTIES

Penalty assessment

14

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Amount of penalty

15

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Special reduction

16

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Reasonable excuse

17

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Payment and recovery

18

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Signed

Penny Ciniewicz — Justin Holliday — Two of the Commissioners for Her Majesty’s Revenue and Customs — 5th March 2018

Explanatory note

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Footnotes

[^f00001]: 2017 c. 32.

[^f00002]: The meaning of carrying on a third country goods fulfilment business is set out in section 48(1) of the Finance (No. 2) Act 2017.

[^f00003]: 1994 c. 9. Sections 15C and 15E were inserted by S.I. 2009/56. Both sections apply in relation to a relevant decision. The meaning of “relevant decision” is set out in section 13A(2) of the Finance Act 1994 and includes, at paragraph (j), any decision of HMRC of a description specified in Schedule 5 to that Act. Paragraph 9B(b) of Schedule 5 (as inserted by section 56(3) of the Finance (No. 2) Act 2017) deals with any decision for the purposes of Part 3 of the Finance (No. 2) Act 2017 as to the conditions or restrictions subject to which any person is approved and registered.

[^f00004]: Section 16 has been relevantly amended by S.I. 2009/56.

[^f00005]: Under section 49(4) of the Finance (No. 2) Act 2017 the Commissioners may at any time for reasonable cause vary the terms of, or revoke, an approval under that section.

[^f00006]: An import entry number may be assigned to a consignment on entry to the United Kingdom, by HMRC, for administrative purposes.

[^f00007]: 2005 c. 11.

[^f00008]: Under section 50(1) of the Finance (No. 2) Act 2017 the Commissioners must maintain a register of approved persons.

[^f00009]: 1994 c. 9.

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Editorial notes

[^key-7b53be39b405afd234e8c3274e214e19]: Regulations revoked (9.3.2018) by The Fulfilment Businesses Regulations 2018 (S.I. 2018/326), reg. 19