Section 54 ForfeitureI1 I2 C1 C2

(1)

If a person—

(a)

carries on F1an imported goods fulfilment business, and

(b)

is not an approved person,

any goods within subsection (2) are liable to forfeiture under CEMA 1979.

(2)

Goods are within this subsection if—

(a)

they are stored by the person, and

(b)

their storage by the person constitutes, or has constituted, the carrying on of F2an imported goods fulfilment business by the person.

Annotations

F1: Words in s. 54(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 128 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
F2: Words in s. 54(2)(b) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 128 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

C1: Ss. 53-55 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 15; S.I. 2020/1641, reg. 2, Sch.
C2: Ss. 53-55 restricted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/513), regs. 1, 14; S.I. 2020/1641, reg. 2, Sch.

I1: Pt. 3: s. 54 in force at Royal Assent for specified purposes, see s. 59(1)(a)
I2: S. 54 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)