48Carrying on a third country goods fulfilment business
(1)For the purposes of this Part a person carries on a third country goods fulfilment business if the person, by way of business—
(a)stores third country goods which are owned by a person who is not established in a Member State, or
(b)stores third country goods on behalf of a person who is not established in a Member State,
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 a third country goods fulfilment business if the person’s activities within subsection (1) are incidental to the carriage of the goods.
(4)Goods are “third country” goods if they have been imported from a place outside the Member States within the meaning of section 15 of VATA 1994.
(5)Whether a person is established in a Member State is to be determined in accordance with Article 10 of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax.