FHDDS31800 - Approval, revoking the approval and variations: approval – policy: consequences of trading without approval

From 1st April 2019 trading as an imported goods fulfilment business without approval from HMRC is a criminal offence. The approved person will be liable to harsh financial penalties and/or the imported goods that they store may be forefeited.

If you traded as a fulfilment house before 1 April 2019 you should have made sure that you submitted your application to allow it to be processed before that date.

There is more information in FHDDS35220.

Penalties for trading without approval are provided for in section 55 and Schedule 13 of the Finance No. 2 Act 2017.

For further information on penalties, see FHDDS50000.