E-commerce · Cross Border
Foreign fulfillment inventory
Published · Reviewed by The Diligence Standard Team · Updated
Inventory held abroad may involve local tax, title, warehouse and recovery issues.
Records to reconcile
- Warehouse statements
- Title and insurance terms
- Local tax and import records
Warning signal
The seller’s ledger cannot establish ownership or recoverability at each location.
Transaction impact
Closing inventory and tax exposure may be misstated.
Response
Confirm title and obligations by country and location.