Industry 02 / 08 · FMCG & Consumer Products
Where Duty and VAT Reach the Shelf Price
Consumer businesses compete at price points that move in small increments. Customs valuation and VAT treatment decide the room you have.
Where the Pressure Sits
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01
A valuation position lands on the price list
Customs valuation is not settled in the abstract. It arrives as landed cost, and landed cost arrives as a trade price that the market has already been quoted.
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02
VAT treatment varies by pack, promotion and channel
The same product moves through modern trade, general trade and e-commerce on different terms. Each route carries its own VAT and VDS treatment.
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03
Margin structure has to survive a fiscal change
A budget measure or a reclassification can move gross margin across an entire portfolio at once. The question is what it does to the plan, not to one SKU.
Capabilities That Apply Here
The advisory areas this sector leans on most, each opening onto a full capability page.
Our Perspective
For consumer businesses, a customs or VAT position is a pricing decision that has not been recognised as one yet.
Related Work & Reading
Client Impact
Discuss a Business Challenge
Speak with our advisory team about the business issue behind the regulation.
Discuss a Business Challenge
Regulatory Insight.Commercial Intelligence.Practical Execution.
Practice areas
- Customs
- VAT
- Tax
- Trade
- Regulatory Strategy
- Commercial Advisory