FHDDS26000 - Policy and background: know or have reasonable grounds to suspect: contents
(»Ê¹ÚÌåÓýapp Fulfilment Businesses Regulations 2018, regulation 8)
»Ê¹ÚÌåÓýapp 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. »Ê¹ÚÌåÓýapp fulfilment business should email HMRC at [email protected]
See .