http://www.legislation.gov.uk/uksi/2018/326/contents

The Fulfilment Businesses Regulations 2018

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Statute Law Database

CUSTOMS

VALUE ADDED TAX

2024-05-16

Expert Participation

2020-12-31

Section 49(1) of the Finance (No. 2) Act 2017 provides that a person may not carry on a third country goods fulfilment business otherwise than in accordance with an approval given by the Commissioners for Her Majesty's Revenue and Customs (“the Commissioners”). A person carries on a third country goods fulfilment business if they meet the test set out in section 48 of the Finance (No. 2) Act 2017.

The Fulfilment Businesses Regulations 2018

reg. 1(2)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(2)(a)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 1(3)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(2)(b)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 1(5)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(2)(c)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 2

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(3)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 4(1)(a)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(4)(a)

reg. 13

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 4(2)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(4)(b)

reg. 13

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 6(1)(c)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(5)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 8(3)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(6)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 8(4)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(6)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 8(5)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(6)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 9(1)(c)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(7)(a)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 9(1)(d)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(7)(a)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 9(2)(c)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(7)(b)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 10(1)(c)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(7)(b)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 10(1)(d)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(7)(b)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 10(1)(e)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(7)(b)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 10(1)(g)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(7)(b)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 11(2)(a)(iii)

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(9)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 13

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(10)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

reg. 13 heading

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(10)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

Pt. 6

The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019

reg. 12(11)

reg. 1

reg. 2

Sch.

The Fulfilment Businesses Regulations 2018

PART 1PRELIMINARY PROVISIONS

1Citation and commencement

2Interpretation

3Applications and other communications with the Commissioners

PART 2APPROVAL, VARIATION AND REVOCATION PROCEDURE

4Applications for approval and to vary an approval

5Amendment of an application

6Response to an application

7Variation or revocation of approval by the Commissioners

PART 3OBLIGATIONS IMPOSED ON APPROVED PERSONS

8Customer not meeting UK obligations

9Notice to a customer of UK obligations

10Customer due diligence and record keeping

11Verification of a customer's VAT registration number

12Change to registered details

13Ceasing to carry on an imported goods fulfilment business

18Payment and recovery

PART 5REVOCATION

19The Fulfilment Businesses (Approval Scheme) Regulations 2018 are revoked.

2018 No. 326

Customs

Value Added Tax

The Fulfilment Businesses Regulations 2018

Made7th March 2018

Laid before the House of Commons8th March 2018

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 49(3), 51, 55 and 57 of the Finance (No. 2) Act 2017 M1:

Annotations:

Marginal Citations

2017 c. 32.