FHDDS51200 | Penalties, sanctions and offences: penalties – policy: Criminal sanction

(Finance Act (No.2) 2017, section 53)

From 1st April 2019 it will be a criminal offence, subject to certain defences specified in law, to carry on an imported goods fulfilment business without approval under FHDDS. The relevant legislation is section 53 of the Finance (No. 2) Act 2017.

The law provides for a specific defence against the offence of carrying on a fulfilment business without approval where the person concerned can show that they did not know or have reasonable grounds to suspect that they were either:

• carrying on an imported goods fulfilment business, or

• not approved under the scheme.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Prior to that stage, if you come across a business that you suspect has traded without approval you should:

• collate the information necessary to complete the evasion referral form;

• not discuss with the person the underlying behaviour that led to the contravention;

• ensure the appropriate Fact Sheet has been issued to the person

• advise the person to submit an application for FHDDS approval as soon as possible.