This question has been answered by the relevant Government Department.
Lord Lucas to ask Her Majesty's Government whether, when HMRC issues a notice to Amazon to remove a non-UK seller for VAT evasion, the seller's stock held through Fulfillment by Amazon is seized; if not, why not; if so, what happens to that stock; and what other means of recovering VAT arrears are available to HMRC. HL2353
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