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. »Ê¹ÚÌåÓýapp 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.
»Ê¹ÚÌåÓýappre 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.