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Fulfilment House Due Diligence Scheme Appeal

Fulfilment warehouses in the UK that store goods for overseas sellers must apply for the FHDDS before they begin trading. Failure to register may result in a ban on trading as a fulfilment business, forfeiture of goods, incurring penalties, or a criminal conviction.

It was introduced on 1 April 2018 for fulfilment warehouses with non-EU customers. As a result of Brexit, the same was extended to warehouses with non-UK customers. The aim is to tackle VAT avoidance and abuse.


A fulfilment warehouse must apply for the FHDDS if the stored goods were imported into the UK, are owned by, or stored on behalf of someone established outside the UK or are being offered for sale (in or outside the UK) and have not been sold in the UK before.


If a warehouse knows or suspects that a customer is not complying with its UK tax and duty obligations, it must, within 30 days, inform the HMRC. If the customer has not began to meet its obligations within 60 days, then they must stop trading with them.

Our experts have successfully won an appeal against HMRC for the forfeiture of goods and claimed back compensation in the sum of £80,000 for the destroyed goods.

How we can help

Should you ever find yourself involved in a dispute, our experts can offer you the advice and assistance you need in making a claim or if you intend on defending yourself from one. Please call 020 3051 5060 or leave your message with your contact details and we will get back to you.

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