»Ê¹ÚÌåÓýapp

(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. »Ê¹ÚÌåÓýapp relevant legislation is section 53 of the Finance (No. 2) Act 2017.

»Ê¹ÚÌåÓýapp 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.