UKWA organises special briefing on FHDDS by HMRC

June 11, 2018

Businesses fulfilling goods to be sold in the UK for or on behalf of someone outside the European Union (EU), MUST apply to register for FHDDS online by 30th June 2018.

Late applications and trading without HMRC approval after April 2019 carries severe penalties.

At this year’s UKWA National Conference in March, delegates expressed a great deal of interest and concern around the subject of FHDDS, with many being unaware of the scope of the Scheme and the serious nature of the penalties in prospect for non-compliance.

Therefore, UKWA has arranged an exclusive briefing on FHDDS by HMRC, which will be held at The Treasury on 21st June 2018, between 10.30-13.00. For security reasons, further details will be provided on registration.


FHDDS helps HM Revenue and Customs to make sure that VAT and customs duty is accounted for on imported goods sold to consumers through fulfilment businesses in the UK. From April 2019, all registered businesses will need to comply with new record-keeping and due diligence standards.

For businesses that have already applied for the scheme, no further action is required at this stage.

However, those who have not yet applied are encouraged to check whether their business meets the following criteria:

  • goods stored are imported from a country outside the EU
  • goods are owned by or stored on behalf of someone established outside the EU
  • goods are being offered for sale and have not been sold in the UK before


Businesses that meets these registration criteria must register online by 30 June 2018 and from 1 April 2019 keep customer records, retained for six years.

Further information is available from GOV.UK – search for Fulfilment House Due Diligence Scheme for further information and to apply for the scheme.


Register for fhdds briefing>