What are the current costs and options for under-bond deliveries, and how can we manage movement guarantees and bonded warehouse storage when consolidating operations?

Under-bond delivery costs have risen significantly across the industry, with pallets moving from around £100 to £250. Members report fuel surcharges have decreased to 4.95% (down from peaks of 18%), though bonded warehouse guarantee fees typically add an extra 25% on top of the net fee.

**Movement guarantees and insurance:** - **Aon** (contact: james.ellison@aon.co.uk) — members broker movement guarantees through them; noted as paying for itself quickly, avoiding the need to pay full potential duty upfront or insure for excessive amounts.

**For consolidated US operations:** - To hold stock in bond, you must be a UK-registered business. If operating as an overseas business, you'll need a UK duty representative—usually a paid service. - **Cadus Vaults** offers duty representative services, though currently only for cask storage, not finished goods. - **Proof Drinks** and **Tortuga** are mentioned as distributors with logistics business models (rather than pure agency) that may help with bonded logistics arrangements.

**Caveat:** Members report you cannot simply shut down a UK subsidiary and hold finished goods under bond from an overseas entity—UK registration and a duty representative are mandatory requirements.