The Fulfilment Businesses (Approval Scheme) Regulations 2018

1. Introductory Text

2. PART 1 PRELIMINARY PROVISIONS

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Applications and other communications with the Commissioners

3. PART 2 APPROVAL, VARIATION AND REVOCATION PROCEDURE

   1. 4. Applications for approval and to vary an approval

   2. 5. Amendment of an application

   3. 6. Response to an application

   4. 7. Variation or revocation of approval by the Commissioners

4. PART 3 OBLIGATIONS IMPOSED ON APPROVED PERSONS

   1. 8. Customer not meeting UK obligations

   2. 9. Notice to a customer of UK obligations

   3. 10. Customer due diligence and record keeping

   4. 11. Verification of a customer’s VAT registration number

   5. 12. Change to registered details

   6. 13. Ceasing to carry on a third country goods fulfilment business

5. PART 4 PENALTIES

   1. 14. Penalty assessment

   2. 15. Amount of penalty

   3. 16. Special reduction

   4. 17. Reasonable excuse

   5. 18. Payment and recovery

6. Signature

7. Explanatory Note