An imported goods fulfilment business1 is a business that stores imported goods on behalf of, or which are owned by, a person that is not established in the UK at a time when:
- Ìý
•ÌýÌýÌýÌý the goods have not been supplied in the UK
- Ìý
•ÌýÌýÌýÌý the goods are being offered for sale in the UK or elsewhere
An imported goods fulfilment business (IGFB) must be approved by HMRC before it provides the above services and HMRC maintains a register of approved businesses. For commentary on the requirement for approval, please refer to V3.358A.
A person ('P') who operates an IGFB without being an approved person for that purpose is liable to either a criminal or a civil penalty2.
In addition, 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
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Web page updated on 17 Mar 2025 15:23