FHDDS51100 - Penalties, sanctions and offences: penalties – policy: law
The legislation relating to penalties can be found in:
· The Finance Act (No.2) 2017 (‘the Act’), section 55
· The Fulfilment Businesses Regulations 2018 (‘the Regulations’) (SI 2018/326), Part 4
FHDDS law introduced new civil penalties and criminal sanctions to underpin the new scheme. This guidance will cover each of the penalties separately.
As well as the new criminal offence and new civil penalties, goods stored by fulfilment houses may also be liable to forfeiture in certain circumstances. See FHDDS52160.
We can charge a penalty for any of the following offences:
- during the first year, a person fails to apply for approval by the appropriate deadline
- a person carries on an imported goods fulfilment business and is not an approved person (after 1 April 2019)
- contravention of any condition or restriction imposed as part of their approval to be registered
- contravention of any obligations under the scheme