Minimum Due-Diligence checks when buying electronic goods in bulk, by www.more4computers.com

We would like to share with other UK startup16. Carry out company and the directors credit check
businesses and existing businesses, which are startingby a credit reference agency
up to trade in volume consumer electronics market.17. Check each directors details with the electoral roll
The minimum due-diligence check (in our opinion) that18. Get a signed supplier declaration before each and
should be carried out on your potential suppliers and inevery payment is made to a supplier. The supplier
some circumstances your potential customers, hence,declaration should at minimum state:
going a long way to prevent fraud against your19. - We have and will continue to comply with the
company and the HMRC Inland Revenue.provisions of the Finance Act 2003 enacted as section
77A of the Value Added Tax Act 1994 (the "Act").
1. Mutually sign a confidential agreement betweenThis is entirely without prejudice to the Federation of
yourselves and your suppliers/customers before givingTechnological Industries' contention that there is no
any confidential information.authority under European Community Law to enact
2. Ask all potential customers and suppliers to forwardthese provisions. We have and will continue to comply
a :with the domestic tax requirements of the country
3. - Copy of an official notarized VAT Registrationcountries in which we operate.
Certificate (VAT 4 or EU equivalent),· We will undertake reasonable commercial
4. - Companies House Certificate of Incorporation andchecks to: (a) consider the legitimacy of customers
a company letterhead.and suppliers; (b) ensure the commercial viability of the
5. - Letter of introduction and a company utility bill ortransaction; and (c) ensure the goods will be as
bank statement no more than 90 days old.described by our supplier (d) carry out extensive due
6. - Notarized photocopy of their representatives (ifdiligence on their suppliers.
possible directors) passport/driver license.· That we are not aware of and have no
7. Get your customers to open a trade account withreasonable grounds to suspect that some or all of the
yourselves, providing at least two commercialVAT payable in respect of the supply to us, or by us,
references and one third party reference (Accountantof telephones (and related parts and accessories) or
Bank Manager)computers (and related parts, accessories and
8. Send your customer Terms and Conditions of tradesoftware), has or will go unpaid.
9. Get Terms and Conditions from your suppliers· That we have paid fair market value for all such
10. Ask supplier and customers for copies of currentgoods purchased by us and have re-sold all such
invoices of similar ordersgoods at fair market value in the open market.
11. Verify all company details with HMRC Inland· We visit our supplier's premises to confirm that
Revenue.the business exists and has the ability to support the
12. Get references from all specified referees.level of business offered.
13. Visit suppliers site and verify its existence and if15. Make sure that all invoices and purchase orders
possible the goods existenceclearly show your and your business customers VAT
14. If goods are held by a freight forwarder, then visitnumber.
them to verify the goods existence16. Most of all remember to stay on top of all your
15. Keep a record of all your visits and if possible get apaper work especially import/export and business
photo of the supplier facilities and goods.correspondent documents.