PART 3Fulfilment businesses

I1I248Carrying on F10an imported goods fulfilment business

1

For the purposes of this Part a person carries on F3an imported goods fulfilment business if the person, by way of business—

a

stores F4imported goods which are owned by a person who is not F5UK-established, or

b

stores F6imported goods on behalf of a person who is not F7UK-established,

at a time when the conditions in subsection (2) are met in relation to the goods.

2

The conditions are that—

a

there has been no supply of the goods in the United Kingdom for the purposes of VATA 1994, and

b

the goods are being offered for sale in the United Kingdom or elsewhere.

3

But a person does not carry on F8an imported goods fulfilment business if the person's activities within subsection (1) are incidental to the carriage of the goods.

F94

Goods are “imported goods” if they have been imported into the United Kingdom for the purposes of VATA 1994 (as to which, see section 15 F1and paragraph 1 of Schedule 9ZB).

F24A

But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph 3 of Schedule 9ZB are not imported goods for the purposes of this Part.

5

A person is “UK-established” if the person's business establishment is in the United Kingdom as determined for the purposes of section 9 of VATA 1994.