54ForfeitureU.K.
(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.
Textual Amendments
F1Words in s. 54(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 128 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F2Words in s. 54(2)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 128 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
Modifications etc. (not altering text)
C1Ss. 53-55 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 15; S.I. 2020/1641, reg. 2, Sch.
C2Ss. 53-55 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 14; S.I. 2020/1641, reg. 2, Sch.
Commencement Information
I1Pt. 3: s. 54 in force at Royal Assent for specified purposes, see s. 59(1)(a)
I2S. 54 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)