FHDDS26000 - Policy and background: know or have reasonable grounds to suspect: contents

(The Fulfilment Businesses Regulations 2018, regulation 8)

The fulfilment business must notify HMRC where it knows or has reasonable grounds to suspect that the overseas customer has not met a VAT or customs duty obligation in relation to imported goods that are being, or have been, stored for that customer. The fulfilment business should email HMRC at notificationofnoncompliance.fulfilmenthouse@hmrc.gov.uk

See Regulation 8.

1. FHDDS26100

   know or have reasonable grounds to suspect: what is meant by ‘know or have reasonable grounds to suspect’
2. FHDDS26200

   know or have reasonable grounds to suspect: how it is applied