HMRC has updated its tool to check if businesses that stores third party goods in the UK is registered with the Fulfilment House Due Diligence Scheme for traders based outside of the UK.
The scheme applies to a business which stores any goods that:
- were imported from a country outside the UK
- are owned by, or stored on behalf of, someone established outside the UK
- are being offered for sale and have not been sold in the UK before
If the scheme applies, failure to apply means a business:
- will not be allowed to trade as a fulfilment business
- will risk a £10,000 penalty and a criminal conviction
To apply
Apply online for the Fulfilment House Due Diligence Scheme.
A business cannot use an agent to apply on its behalf.