1.—(1) These Regulations may be cited as the Fulfilment Businesses Regulations 2018.
(2) Subject to paragraphs (3) and (4), these Regulations come into force on 1st April 2018.
(3) Parts 3 and 4 come into force on—
(a)1st April 2018 in relation to dealing with contraventions mentioned in regulation 14(1)(a), and
(b)1st April 2019 for all other purposes.
(4) Part 5 comes into force on 9th March 2018.
2. In these Regulations—
“application” means an application under regulation 4;
“customer” means, in relation to [F1an imported goods] fulfilment business M1, the person referred to in section 48(1)(a) or (b) of the Finance (No. 2) Act 2017;
“notice” means a notice in writing, including writing in electronic form;
“notice of approval” means, in relation to an application for approval made under regulation 4(1)(a), a notice given by the Commissioners in accordance with regulation 6(1)(a) or (3)(a);
“specified” means specified in a notice published by the Commissioners for the purposes of these Regulations, and “specify” is construed accordingly.
Textual Amendments
F1Words in reg. 2 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 7(2); S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1The meaning of carrying on a third country goods fulfilment business is set out in section 48 of the Finance (No. 2) Act 2017.
3.—(1) An application or notification made or given under these Regulations must be made or given—
(a)in any specified form,
(b)by any specified method, and
(c)providing any specified information.
(2) The Commissioners may specify that an application, or other communication with the Commissioners, is to be made electronically.