PART 3OBLIGATIONS IMPOSED ON APPROVED PERSONS

Verification of a customer’s VAT registration number11

1

An approved person must verify the—

a

VAT registration number, or

b

reference number relating to a customer’s exemption from VAT registration issued by the Commissioners (“VAT exemption reference number”)

held in relation to each customer in accordance with any specified verification process.

2

Verification in relation to each customer, must be—

a

carried out for the first time on or before the latest of—

i

30th April 2019,

ii

the end of the period of 30 days beginning with the day on which the approved person receives a notice of approval, and

iii

the end of the period of 60 days beginning with the day on which the approved person begins to carry on a third country goods fulfilment business with a customer, and

b

repeated in accordance with a specified frequency or, if different, the frequency set out in the notice of approval.

3

If the verification process does not verify a customer VAT registration number or VAT exemption reference number, an approved person must notify the Commissioners, within 30 days beginning with the day on which the verification is carried out.