Customs & Tax

Suspended Duty Warehouse Service

3PL, Customs & Tax, Move Fresh News, Technology / By

Specialising in food & drink D2C fulfilment means having the expertise and business processes to deliver a full service to our clients. Being big fans of making tech work to reduce cost and deliver efficiency, we have been working on tech and operations solutions to support our suspended duty service for our alcohol clients.

With our own HMRC approved warehouse, we have embedded suspended duty processes in our WMS for both our clients and ourselves. With visibility on EMCS movements to our site, full transparency and detailed reporting through our WMS and API, clients have access to the real-time info they need for compliance and finance requirements.

Screenshot of the Move Fresh WSD portal displaying CRN 5 details, including declaration status, release information, product name, and quantity.

Keen to maximise cash-flow benefits for our clients we optimise time in duty suspended for client portfolios. We have built a robust and compliant approach to track goods moving from bulk storage to pick lanes, underpinned by real-time reporting and automated W5D submissions through the HMRC API – again fully visible to clients to manage their deferment commitments.

A worker in a warehouse wearing a reflective safety vest scans a wine bottle while holding it in one hand and a scanning device in the other.

Our SKU and product management has been updated to include fields for duty management including HMRC tax type, ABV and volume of liquids. All accessible 24-7 via our WMS client portal.

Want to find out more and to see if we can help with your D2C suspended duty requirements then get in touch.

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Windsor Framework Update

3PL, Customs & Tax, Move Fresh News / By

The Windsor Framework covers shipping to Northern Ireland from the rest of the UK. UK Internal Market Movement Scheme declarations are required in some cases. There are four classes of movement covered by the framework:

  • C2C where the shipper and recipient are both consumers
  • C2B where a consumer is shipping to a business
  • B2C where a business is shipping to a consumer
  • B2B where the shipper and recipient are both businesses

The last two movement types are the most relevant for Move Fresh clients. Taking B2C first, there is no requirement for a movement declaration even if the consumer is having the goods delivered to a business address, for example their workplace.

A declaration is required for B2B however. There are three parts to ensuring your shipments are delivered smoothly.

First, you should register under the UK Internal Market Scheme here:
https://www.gov.uk/guidance/apply-for-authorisation-for-the-uk-internal-market-scheme-if-you-bring-goods-into-northern-ireland

Once you have your registration number please supply it to us, and we can then include it in the electronic declaration to ensure your goods go into the Green Lane for rapid movement into Northern Ireland.

Secondly, you need to identify which of your orders are B2B. Note that we cannot do this from the address as some consumers may want their orders delivered to their workplace.

  • On Shopify our integration will mark orders as B2B if there is a business associated with the order.
  • API clients should set the customer_type to “business” as described in the documentation
  • For all other platforms please contact your account manager

Orders that are set to B2B on our platform will have an icon showing on the order page.

Finally, the Customs Details section on the Product page for each product needs to be completed. This can either be completed manually, uploaded from Excel or CSV, created through the API or imported from your store. For each product we need:

  • Customs Value – note this is not necessarily the sale price
  • HS Code – sometimes called the commodity code, use the UK code not the Northern Ireland (EU) code
  • Country of Origin – where the product is from, according to the relevant rules of origin

This should all be in place for 30 September 2024. Please contact us if you have any questions or need any help.

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Import One Stop Shop (IOSS) for EU

Customs & Tax / By

It used to be incredibly complex to make B2C sales into the EU; exporters had to measure sales in each country and when you hit the VAT threshold you needed to register in that country and make a VAT declaration to that country’s tax office.

From July 1, 2021, the Import One Stop Shop (IOSS) was introduced which allows exporters to make a single VAT registration and a single quarterly return for all EU countries.

If you sell direct to the EU and are registered under IOSS please give us your IOSS number and we will ensure it is used on all parcels shipped to the EU.

If you sell through one of our supported marketplaces which are currently Amazon, eBay and Etsy then we can automatically use the the IOSS registration number of that marketplace for all EU shipments. Please make sure you are telling us the marketplace through your ecommerce integration, file upload or the API. You account manager can help you with this.

If you do not supply us with an IOSS number then we we will ship your orders to the EU as Delivered Duties Unpaid (DDU) which means that your customer may have to pay VAT to the courier before your goods can be delivered.

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