Logistics & customs

FHDDS documents for overseas stock owners

Give your warehouse your business identity and contacts, UK VAT registration or HMRC exemption reference, import MRNs, goods descriptions and quantities, and delivery destination countries. Agree which supporting files it wants and how updates will reach it. Cambridge China Bridge can help organise factory shipment documents.

Written by Bono Xu, Founder, Cambridge China Bridge · 3 min read · Updated 2026-10-20

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Agree the document pack before sending stock

HMRC’s FHDDS guidance places the record-keeping and customer-check duties on the approved warehouse. As the overseas stock owner, prepare the information it needs to complete those checks. Ask for its onboarding checklist before booking delivery.

The nearby guide on importing without commercial premises covers premises and customs representation. This guide covers the customer evidence pack. Separately, use checking a fulfilment centre’s FHDDS status when choosing your warehouse.

Business identity and VAT evidence

The warehouse must record your name and contact details and check your VAT registration or exemption number. Send your legal business name, address, named contact and UK VAT registration certificate, or HMRC exemption confirmation with its reference. HMRC says registration numbers can be checked online and exemption numbers checked with HMRC.

Include an incorporation certificate where applicable and explain differences between your legal name, trading name and marketplace account. These are useful supporting documents: HMRC lists incorporation and VAT certificates as examples of additional due diligence. A statement that you are not VAT registered does not provide the exemption reference HMRC describes.

Import MRNs linked to the actual goods

The warehouse must record the import entry numbers for stored goods, identified as MRNs in the Customs Declaration Service. Ask your customs agent for the relevant import declaration details and link each reference to the shipment and goods delivered.

Send the commercial invoice, packing list and delivery reference alongside the declaration details so the warehouse can match the records. If a shipment contains several product lines, show which goods belong to each declaration. For the reference itself, see what an MRN means.

Stock quantities and delivery destinations

HMRC requires records of the type and quantities of goods stored and the country to which goods are delivered from storage. Prepare a product-level stock schedule and destination information that the warehouse can connect to receipts and dispatches.

Agree whether quantities mean individual items, packs or cartons. Record returns, damaged stock and transfers separately, and investigate differences between the packing list and the warehouse receipt. For outbound records, supply the actual destination country with each dispatch instruction and agree how corrections will be recorded.

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Keep the pack usable after onboarding

The warehouse must retain the specified records for 6 years, including the notices it gives customers about UK tax and duty obligations. Keep your copy of the notice and agree how identity, VAT, import and stock updates will be shared.

Before delivery, ask the warehouse to confirm any missing information and the person responsible for supplying it. Keep a shared index connecting shipment documents, import references and warehouse receipts. Cambridge China Bridge’s staff in China can help organise factory invoices and packing lists; obtain customs declaration details from the customs agent.

Frequently asked questions

What documents does my UK warehouse need for FHDDS?

Prepare business identity and contacts, VAT registration or HMRC exemption evidence, import MRNs, goods descriptions and quantities, and delivery destination countries. Agree supporting files with the warehouse.

Can I just tell the warehouse I am not VAT registered?

HMRC’s guidance requires a VAT registration or exemption number for the customer check. If exempt, provide the HMRC exemption reference and supporting confirmation.

Will a packing list satisfy the import MRN requirement?

The warehouse needs the import entry MRN as well as goods and quantity records. Ask your customs agent for declaration details and link them to the packing list and warehouse receipt.

Does the warehouse need every customer's full address for FHDDS?

The cited FHDDS record list specifies the destination country. Your warehouse may need full delivery addresses for dispatch; agree how its dispatch records will retain the country information.

Sources

  1. HMRC: checks and records for approved FHDDS businesses
  2. HMRC manual: record keeping and due diligence

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