Internationally focused businesses have had to adapt their approach to indirect tax, continuously review their customs compliance, and modify their international supply chains to adapt to a rapidly changing trade landscape.
Brexit created a customs border with the EU, the UK’s largest trade partner.
The EU reformed its VAT regime with more changes planned.
COVID came along and accelerated online retail like never before.
Then, in 2025, the Trump administration decided to flex its muscles and leverage its position as the world’s largest consumer market.
All the while, new regulations have come into force in many territories, and further overhauls to existing regulatory frameworks have been frequently announced, as the continued global growth of online retail and distance sales has outpaced legacy customs processes and compliance frameworks.
In this climate, customs compliance, something that used to be a back-office concern or classified as ‘operational admin’, delegated to the warehouse manager or freight forwarders and parcel carriers, has shifted to being a board-level agenda item for many retailers and 3PL businesses.
In this content series, co-produced by the Dains Customs Duty & VAT team, we aim to equip UK-based shippers, brands, retailers, and logistics professionals with grounded, practical knowledge on the most pertinent of these topics.
Our aim and focus are not to simply educate around regulatory compliance theory, but to provide operational and financial clarity, along with practical insights, takeaways and actionable advice.
Each piece will combine commercial insights with compliance depth, giving our readers a roadmap through today’s most pressing cross-border tax and duty topics and providing clarity on things we know are coming down the line so they can prepare.
Whether you are a scaling eCommerce brand, a 3PL provider supporting cross-border focused clients, or a B2B marketplace trader navigating international fulfilment complexities, this series is designed to help you “Sell more, profitably” in 2025 and beyond.
What to expect
Over the next few months, SHIPMAX and Dains will explore three critical subjects, each published fortnightly and paired with a downloadable PDF reference guide.
These informative, actionable content pieces will culminate with a LinkedIn live Q&A session in September, where we will tackle real-world scenarios and reader-submitted questions to ensure our readers get clarity on the topics that are most important to their businesses.
Below is a preview of each piece in the series, including a breakdown of the challenges they address, the technical frameworks they explore, and the operational takeaways they aim to deliver.
1. Trading with the EU in 2025: IOSS, OSS & the Windsor Framework, Making Sense of the Rules
This article will provide a detailed operational and compliance guide to the EU’s Import One Stop Shop (IOSS), One Stop Shop (OSS), and the Windsor Framework’s impact on the movement of goods between Northern Ireland, Great Britain, and the EU.
Key topics we will cover include:
VAT rules for B2C sales into the EU and how IOSS simplifies low-value (€≤150) consignments.
What changes in IOSS and EU Customs Duty from July 2027 mean, and how to prepare.
Key registration steps, typical costs, record-keeping duties, and monthly filing.
Application of IOSS and OSS to distance and intra-EU sales.
The role of marketplaces like Amazon in EU VAT and where liability sits.
Impacts of the Windsor Framework on NI trade, including dual VAT and the ‘Green Lane’.
Readers will come away with a framework for evaluating which schemes are best suited to their flow of trade, how to structure their logistics operations to minimise indirect tax friction, and a clear sense of the expected costs and obligations.
2. Customs (aka Bonded) Warehousing: A Minefield or an Untapped Opportunity?
This article explores how bonded warehousing can defer import VAT and customs duties, streamline inventory, and reduce landed costs, especially relevant as UK traders face tariff pressure from renewed US protectionism.
Using bonded strategically can shield margins and maintain competitiveness in disrupted markets. UK retailers and 3PLs often overlook bonded due to perceived complexity. We clarify:
The distinction between customs and excise warehousing, and when each applies.
When bonded warehousing makes commercial sense. e.g., bulk imports for multi-market distribution.
How UK/EU warehouses enable break-bulk and last-mile fulfilment without upfront duty.
UK authorisation requirements: security, customs control, and compliant systems.
Simplified procedures and how to apply via HMRC.
Real-world use cases from retailers, 3PLs and Amazon sellers.
This will include a readiness checklist and guidance on partnering with bonded 3PLs to ease the compliance burden, critical for those looking to neutralise the impact of rising US tariffs and upcoming EU duty changes.
3. B2B & Wholesale Trade Flows, including Amazon FBA: Compliance Foundations
This piece is designed for UK businesses that are selling wholesale to other businesses within the EU or using Amazon’s FBA programme to fulfil EU consumer orders from European distribution hubs.
Both models involve having a solid VAT strategy, something often misunderstood or poorly handled due to assumptions carried over from B2C trading models. Here we’ll explain:
When UK sellers must register for EU VAT due to storage, stock movement, or supply chain setup.
VAT and Intrastat obligations for goods in EU FBA warehouses (e.g., DE, FR, IT, ES, PL, NL, SE, BE).
How to declare zero-rated B2B sales using the reverse charge and what evidence is required.
Using the EU VAT Refund Scheme to reclaim VAT in states without a local registration.
Common errors around distance selling thresholds, triangulation, and consignment stock.
Why EORI numbers and accurate customs valuation are vital for B2B bulk shipments.
We’ll also provide guidance on structuring a compliant and scalable EU B2B logistics model, including registration sequence, customs representation, and tax advisory checkpoints.
4. LinkedIn Live Q&A: Ask the Experts
This final instalment will be a live interactive session on LinkedIn, featuring a panel of experts from SHIPMAX and Dains.
The session will include live responses to audience-submitted questions and comments from the earlier articles, clarification of the most misunderstood rules, and case studies based on recent client scenarios. This will be particularly useful for:
Businesses that are unsure whether their current VAT model is compliant.
Brands struggling with customs delays or surprise back-dated VAT demands.
Logistics professionals advising clients on how to structure their supply chains.
Founders and finance leads seeking to understand the commercial impact of indirect tax planning.
Questions will be welcomed in advance, and the session will be recorded for those unable to attend live.
In Conclusion
This series has been developed in response to a clear and growing need: businesses want better clarity on indirect tax and customs matters.
This will not be in the form of legal jargon or templated guidance but delivered to the reader as commercially relevant insights that they can use to make better operational and financial decisions to grow their business on the international stage.
By combining the tax authority and regulatory precision of Dains with the supply chain practicality and implementation insight of SHIPMAX, we aim to close the gap between compliance theory and profitable action.
If you're looking to reduce the cost, complexity or delay involved in your cross-border operations, this series is your roadmap.
