Policy paper

Fulfilment House Due Diligence Scheme

This tax information and impact note applies to UK fulfilment houses that handle imported goods on behalf of third parties located outside the EU.

Documents

Details

This is the measure for the implementation, in 2018, of the Fulfilment House Due Diligence Scheme (FHDDS) to tackle VAT and duty non-compliance by overseas businesses that sell goods via online market places to UK customers.

Detailed guidance on the FHDDS is available if you store goods in the UK for sellers established outside the EU.

Published 5 December 2016