FHDDS52005 - Penalties, sanctions and offences: penalties – policy: Penalties for late registration
FHDDS31300 outlines the timescales within which an imported goods fulfilment business must apply for FHDDS registration. Penalties for breaching those requirements are provided for in Regulation 14(1)(a) of the Fulfilment Businesses Regulations 2018.
The amount of penalty that can be charged for any such breach is set at £500, plus a further £500 for each month that the failure to apply for registration continues, up to a maximum of £3,000.
Example: A fulfilment business begins trading on 1st June 2018 and an application for approval is submitted to us on 5th December 2018.
The business would be liable to a penalty calculated as follows:
· £500 for failure to apply before 30th September 2018
· £500 for failure to apply before 30th October 2018
· £500 for failure to apply before 30th November 2018
The total penalty liability would be £1500.
The liability to, or amount of, a penalty for late registration will not be affected by the behaviour (deliberate, concealed etc.) that gave rise to the contravention. However, the liability will be subject to the standard requirements to consider whether there is a reasonable excuse or whether there are special circumstances justifying a special reduction. There is no liability to a penalty if the person concerned has a reasonable excuse for the contravention. Guidance on reasonable excuse and special reductions can be found here FHDDS51800.