PART 3Fulfilment businesses
I1I2C2C154Forfeiture
1
If a person—
a
carries on F1an imported goods fulfilment business, and
b
is not an approved person,
any goods within subsection (2) are liable to forfeiture under CEMA 1979.
2
Goods are within this subsection if—
a
they are stored by the person, and
b
their storage by the person constitutes, or has constituted, the carrying on of F2an imported goods fulfilment business by the person.