Customer VAT & Compliance Policy

1. Purpose

This policy outlines the tax, legal, and compliance obligations of customers storing goods with Scale 3PL in the United Kingdom.

As a UK fulfilment provider, Scale 3PL operates under the HMRC Fulfilment House Due Diligence Scheme (FHDDS) and must ensure all clients comply with UK tax and legal requirements.

All customers must comply with this policy as a condition of using our services.

2. Customer Responsibilities

Customers storing goods in the UK are responsible for ensuring they comply with:

• UK VAT regulations

• Import and customs regulations

• Product safety and regulatory requirements

• Accurate business registration information

Failure to comply may result in suspension of fulfilment services.

3. Business Verification Requirements

Before goods can be stored or fulfilled, customers must provide the following. The questionnaire can be downloaded here: https://startuplogistics.typeform.com/to/OJ3X8rFW 

Business Details

• Legal business name

• Registered business address

• Company registration number (if applicable)

• Country of incorporation

Contact Details

• Primary contact name

• Email address

• Telephone number

Business Owners / Directors

• Names of company directors or owners where required

Customers must notify Scale 3PL of any changes to these details. The files can be downloaded here. 

4. VAT Compliance

Customers must ensure they comply with UK VAT requirements.

Where applicable, customers must provide:

• UK VAT registration number

• Evidence of VAT registration

• Confirmation of VAT obligations for goods sold in the UK

Customers are responsible for:

• Charging VAT where required

• Filing VAT returns

• Paying VAT due to HMRC

Scale 3PL does not provide tax advice and is not responsible for customers’ VAT obligations.

5. Import Compliance

For goods imported into the UK, customers must ensure:

• Correct importer of record is declared

• Accurate customs declarations are made

• Duties and VAT are paid where applicable

• All import documentation is accurate

Customers must provide:

• Commercial invoices

• Commodity codes where required

• Product descriptions

6. Product Compliance

Customers must ensure all goods stored and distributed meet UK regulations including:

• Product safety standards

• Labelling requirements

• Restricted or prohibited goods regulations

Examples include (but are not limited to):

• CE/UKCA marking where applicable

• Consumer safety compliance

• Packaging regulations

7. Accurate Product Information

Customers must provide accurate information about goods including:

• Product descriptions

• SKU references

• Quantity

• Country of origin

Providing incorrect information may result in goods being refused or returned.

8. Right to Verify Information

To comply with HMRC regulations, Scale 3PL may perform verification checks on customers including:

• VAT registration validation

• Business registration verification

• Identity checks

Additional information may be requested where required.

9. Suspension of Services

Scale 3PL reserves the right to suspend services if:

• required information is not provided

• VAT registration cannot be verified

• suspicious or fraudulent activity is suspected

• customers fail to comply with UK regulations

Goods may be held until compliance requirements are satisfied.

10. Cooperation with Authorities

Customers acknowledge that Scale 3PL may be required to provide information to HMRC or regulatory authorities under UK law.

Customers agree to cooperate with any reasonable requests relating to compliance investigations.

11. Policy Acceptance

By storing goods with [Company Name], customers confirm that:

• the information they provide is accurate and truthful

• they will comply with UK tax and regulatory requirements

• they understand their obligations under UK law

12. Version Control

1.0 | 04 Mar 2026 | Nick Coleman | Initial release