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UNDERSTANDING TESCO DEALS AND CHARGES

Welcome to

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ROI SUPPLIER GUIDE 2017VERSION 1.0

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PURPOSE We would like to increase transparency and bring clarity to the way we work together.

The aim of this guide is to provide an explanation of every Deal and / or Charge that may apply to you as a supplier. We have created this as an interactive PDF, which is not printable. The guide covers:

• the definitions of “Deals” and “Charges” and the methodology for calculating Charges (including VAT).

• how we notify you of a Deal or Charge.

• how you can challenge any Deal or Charge.

WHAT ARE DEALS AND CHARGES?We classify funding that is agreed with you for a specified activity as a “Deal”. “Charges” are applied by us when there are conformance issues or when we have carried out a specified activity. The majority are processed through the Deals and Charges Webform.

You may have agreed to a Deal or Charge in your Supply Agreement Webform, or on an ad-hoc basis. Either way we will always notify you of the Deal or Charge before we take further action.

Please note that there are deals and charges on this guide that may not currently be applicable to you but could apply in the future.

Also note that Tesco will not penalise you, the supplier, for an event that is outside your control.

HELP AND SUPPORTFor further information, please contact your Tesco Buyer or visit www.tescosuppliertrainingessentials.com.

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UNDERSTANDING TESCO DEALS AND CHARGES

http://www.tescosuppliertrainingessentials.com

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k Primary Distribution Charge

k Service Level Charge

k Waste Charge

k Emergency Product Withdrawal Charge

k Delivery Non-conformance Charge

k Barcode Non-Scan Charge

k Coupons Redemption Charge

k Equipment Rental Charge

CHARGES k Feature / Promotional Space Deal

k Overrider Deal

k Marketing Fee Deal

k Markdown / Exit Support Deal

k Third Party Cost Price Equalisation Deal

k Cost Price Reconciliation Deal

k Foreign Exchange Adjustment Deal

k Commodity Cost Price Overrider Deal

k Category Management Deal

k Consignment Deal

k Distribution Storage Deal k Simple Price Promotion

k Threshold % Funded (Multisaver) Promotion

k Promotion Funding Reconciliation

k Missing Promotional Funding Charge

k Cost Price Claim

k Ethical Audit Charge

k Ethical Online Database Charge

k Site Audit Charge

DEALS

PROMOTIONS

COST PRICE CHANGE

THIRD PARTY CHARGES

APPENDIX

FULL LIST

Whilst the majority of Deals require explicit agreement, and for the majority of Charges we will assume acceptance after 30 days if you haven’t responded, there are some exceptions which are noted in this document.

For example:

Service Level is listed as a Charge, but processed as a Deal and therefore requires your explicit acceptance.

Missing Promotional Funding is listed as a Deal, but processed as a Charge and therefore we will assume acceptance after 30 days if you haven’t responded.KEY

Via the Deals and Charges Webform Not via the Deals and Charges Webform

Select a topic to begin.

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Deals are a type of funding agreement. Tesco will complete a prescribed activity in return for a negotiated amount of money

DEALS

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WHAT IS IT?

HOW WILL YOU BE INFORMED OF THE DEAL?

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HOW TO CHALLENGE THIS DEAL

HOW IS IT CALCULATED?

• You must actively accept the Deal – we will not imply your acceptance after 30 days.

• If you challenge the details of the Deal, then decline the Webform. Only your Buyer can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.

• Your Buyer will be informed by email that you have declined, and the reasons you gave for doing so.

• They will follow up with you to discuss, and to correct the details so you can accept the Deal.

• Your Buyer will send you the details of the Deal in a Deals and Charges Webform request. This will be an email with a link to the Webform. Please accept, challenge or decline the Deal as soon as possible after you receive notification.

• When you accept, the system will automatically email you with a PDF of our agreement. Please keep this for your records. The reference on your Webform will be the same that is quoted on your financial documents, to help you track the Deal.

Usually we agree a set rate card in the Supply Agreement Webform, which sets out standard weekly charges for the different spaces available. This is structured per product, or for the whole space.

Some categories may not have an agreed rate card. If there is no over-arching agreement in place, we can still negotiate with you an ad-hoc agreement. This must be agreed in writing.

Once agreement is in place, the Buyer will raise this via the Deals and Charges Webform and send to you for you to accept.

VAT is applicable at 23% of the Deal.

A Feature / Promotion Space Deal is used where we agree to put your products in a premium space in our stores (e.g. end of aisle) during a promotion, and you agree to pay for this.

FEATURE / PROMOTION SPACE DEAL

WHAT IS IT?

HOW WILL YOU BE INFORMED OF THE DEAL? HOW TO CHALLENGE THIS DEAL

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You agree with your Buyer threshold targets at the beginning of the financial year for Overrider Deals. At the end of the Financial Year, your Buyer will confirm whether we met the targets and, if so, how much additional funding is due from you. For example, say you agree to give us 15c off every unit we sell after the first 100,000. At the end of the financial year, we sold 105,500 units so 5,500 x 15c = €825.

VAT follows the liability of the Product.

We provide regular forecasts and sales data, which help you to track how much funding will be payable at year end (if any). If you have concerns throughout the year, please contact your Buyer to discuss. You and your Buyer will discuss the total amount at an agreed review date at the end of the financial year.

Overrider Deals are used where you agree to provide a discount on goods provided if we meet pre-agreed targets. They are designed to encourage sales and margin growth.

OVERRIDER DEAL

WHAT IS IT?


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• If you challenge the details of the Deal, then decline the Webform. Only the Buyer can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.



The Marketing Fees can vary widely, depending on the type of marketing activity undertaken. All details will be discussed and agreed between you and your Buyer.

All agreements must be in writing, and are usually made on an ad-hoc basis.


Marketing Fee Deals are when you agree to fund marketing activities across TV / Press / Multimedia / In-store POS.

MARKETING FEE DEAL

WHAT IS IT?


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• If you challenge the details of the Deal, then decline the Webform. Only the Buyer can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.





The funding for Markdown Support Deals can be a fixed amount (e.g. €20,000 for Easter), or a specific amount agreed at every unit (e.g. 50c per Easter egg). These terms will be negotiated with your Buyer at the beginning of the event.

If the agreement is for a fixed amount, there is no calculation needed. If the agreement if for an amount per unit, your Buyer will calculate the sales of that unit and multiply the funding by the number of sales. For example, an agreed funding of 50c per unit x 38,000 units = €19,000 total funding.


Markdown / Exit Support Deals are used when you agree to fund stock that is sold on marked down prices. For example, after Easter all Easter eggs stock will be marked down since the event is over. This is how Tesco sell through the leftover stock, rather than wasting it.

MARKDOWN / EXIT SUPPORT DEAL

WHAT IS IT?


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• Your Buyer or the Buying Admin Team will send you the details of the Deal in a Deals and Charges Webform request. This will be an email with a link to the Webform. Please accept, challenge or decline the Deal as soon as possible after you receive notification.


Third Party Cost Price Equalisation Deals will vary on how they are structured, but focus on reconciling your cost price and the cost price we pay your third party.

For example, say you deliver your chocolate bars to us at 10c / unit. You also use a third party to supply 100,000 units to our petrol forecourts. The third party invoice us for 12c / unit. You agree to pay us the difference, i.e. 100,000 x 2c = €2000.


If there is no over-arching agreement in place, we can still negotiate with you an ad-hoc agreement. This must be agreed in writing. Once agreement is in place, the Buyer will raise this via the Deals and Charges Webform and send to you for you to accept.

Third Party Cost Price Equalisation Deals are used when you have chosen to supply some of your stock using a third party. The deal is designed to harmonise the cost prices for the same good delivered by you and the third party.

THIRD PARTY COST PRICE EQUALISATION DEAL

WHAT IS IT?


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• Your Buyer will send you the details of the Deal in a Deals and Charges Webform request. This will be an email with a link to the Webform. The Webform must include a copy of your prior written agreement. Please accept, challenge or decline the Deal as soon as possible after you receive notification.


The calculation must be made based on the difference between the invoiced cost price and the new agreed cost price. In the case of an adjustment on stock, calculation will be as at the date agreed in advance between you and your Tesco buyer.


When the need for a reconciliation is identified, the buyer will confirm the amount overpaid to be recovered with the supplier, and ensure that the future cost price is correct.

A Cost Price Reconciliation is a one-off deal, agreed in advance with you. It may be used for an adjustment on stock held by us after a back-to-front movement or cost price reduction, or where you have invoiced an incorrect cost price and we agree to correct it.

COST PRICE RECONCILIATION DEAL

WHAT IS IT?


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The amount will be manually calculated in accordance with the advance agreement between Buyer and Supplier. The total amount agreed between you and your Buyer can be invoiced in any currency, and can be ‘line level fed’ to assist with item margin.


A Foreign Exchange Adjustment Deal is used when we have purchased stock from you in a currency other than EUR (Euros), and have a previous agreement to align your cost prices with EUR fluctuations.

FOREIGN EXCHANGE ADJUSTMENT DEAL

WHAT IS IT?


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The calculation methodology of Commodity Cost Price Overrider Deals can vary depending on the structure and complexity of the Deal agreed.


As just one example, say you make Tesco own-label cookies, and wheat is used to make flour. Flour is 10% of the cost price of the cookies. The cost price is €1 per unit, and wheat costs 10c of that. At the start of the year, wheat is €100 / tonne according to the LIFFE index.

At the end of the year, the average cost of wheat over the year was €90 / tonne. That means the wheat per unit was only 9c, so the overall cost price was 99c per unit. You then pay us 1c per unit. Say we sold 100,000 units in the year, 100,000 x 1c = €1,000 total funding.

Commodity Cost Price Overrider Deals track the price of key commodities used to make your product, and then we reconcile the price. It removes the need to repeatedly change cost prices because of frequently fluctuating commodities.

For example, if you make Tesco own-label cookies, wheat will be a key ingredient to make the flour used and contributes 10% of the cost price of the cookies. We can track the price of wheat over time, and then adjust the cookies cost price based on how much the wheat component objectively costs.

COMMODITY COST PRICE OVERRIDER DEAL

WHAT IS IT?


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Calculation can vary depending on the structure and complexity of the deal agreed.


A deal between you and Tesco for joint input into meetings, ranging and category expertise for individual categories.

CATEGORY MANAGEMENT DEAL

WHAT IS IT?


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The calculated amount would represent an agreed percentage of turnover from the concession product area.


This deal recognises income from concession partner for trading space within Tesco stores.

CONSIGNMENT DEAL

WHAT IS IT?


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• If you challenge the details of the Deal, then decline the Webform. Only the Distribution Admin can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.

• The Distribution Admin will be informed by email that you have declined, and the reasons you gave for doing so.


DISTRIBUTION STORAGE DEAL

A Distribution Storage Deal is an agreement with you, where you pay us to hold stock at one of the Tesco distribution centres on your behalf.

The amount is calculated using the number of pallets (full or part) x weeks stored (full or part) x a negotiated charge for storage per pallet (variable by supplier).


• The Distribution Admin will send you the details of the Deal in a Deals and Charges Webform request. This will be an email with a link to the Webform. Please accept, challenge or decline the Deal as soon as possible after you receive notification.


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CHARGESA charge will be raised where Tesco perform a specific activity or service on your behalf. Each charge willbe agreed with you before any deductions are made

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WHAT IS IT?


HOW WILL YOU BE INFORMED OF THE CHARGE? HOW TO CHALLENGE THIS CHARGE

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• If you wish to challenge the Charge, please do so within 30 days of our notification email. After a minimum of 30 days, if we have not received a challenge from you and you haven’t declined the Charge, we will take that as your implicit agreement.

• If you challenge the Charge, then decline the Webform. Only the Distribution Team can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.

• The Distribution Team will be informed by email that you have declined, and the reasons you gave for doing so.

• They will follow up with you to discuss, and to correct the details so you can accept the Charge.

• The Distribution Team will send you the details of the Charge in a Deals and Charges Webform request. This will be an email with a link to the Webform, which you open to review the details and accept or decline.

• When you accept, the system will automatically email you with a PDF of our agreement. Please keep this for your records. The reference on your Webform will be the same that is quoted on your financial documents, to help you track the money.

This transportation service is charged at a standard rate for all of our suppliers. The only differential which would arise is if we travel direct to a supplier however, this is always pre-agreed with the supplier prior to the direct route taking place.

VAT is applicable at 23% of the Charge.

Primary Distribution Charges are standard charges for use of the haulage services for you to deliver your products from delivery location to a Tesco Distribution Centres (DCs).

PRIMARY DISTRIBUTION CHARGE

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WHAT IS IT?



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• You must actively accept the Charge – we will not imply your acceptance after 30 days.

• If you challenge either the Service Level agreement, or the details of the short delivery, then decline the Webform. Only the Buyer can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.



• Your Buyer will send you the details of the Charge in a Deals and Charges Webform request. This will be an email with a link to the Webform. Please accept, challenge or decline the Charge as soon as possible after you receive notification.

• When you accept, the system will automatically email you with a PDF of our agreement. Please keep this for your records. The reference on your Webform will be the same that is quoted on your financial documents, to help you track the Charge.

A Service Level Charge is calculated using the agreed mechanism agreed in your Supply Agreement Webform. This is usually a set figure or percentage per case the delivery was short by. For example, say we agree a Service Level of 99% and we order 50 cases. If you delivered fewer than 49 cases, the Service Level Charge would apply. If we had agreed a Charge of €10 / case, and you delivered 45 cases, the Charge would be €50.

VAT is not applicable on this Charge.

If there is no over-arching agreement in place, we can still negotiate with you an ad-hoc agreement. This must be agreed in writing.

Once agreement is in place, the Buyer will raise this via the Deals and Charges Webform and send to you for you to accept.

SERVICE LEVEL CHARGE

Service Level Charges apply when the volume of goods you deliver to us does not meet the pre-agreed percentage of what we ordered, e.g. 98.5%. “Short” deliveries mean a lack of availability for customers and gaps on shelves. This Charge incentivises performance and compensates us for the impact on sales.

WHAT IS IT?


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• If you challenge either the Waste Charge agreement, or the details of the wasted products, then decline the Webform. Only the Buyer can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.



• Your Buyer will send you the details of the Charge in a Deals and Charges Webform request. This will be an email with a link to the Webform. Please accept, challenge or decline the Charge as soon as possible after you receive notification.


Waste Charges are agreed in the Supply Agreement Webform at a set amount per case. VAT is applicable at 13.5% of the Charge.

For example, say our specification for a cake product requires a minimum of 8 days code life (before the Best Before End or Use By date) when the product is delivered to depot. If you deliver 20 cases of cakes with only 5 days notice, we don’t have time to sell them all. If we then cannot sell 4 of those cases because they’re out of date, we’ll charge you the agreed amount per case

e.g. €10 per case, so here €40 +VAT.


Waste Charges are applicable where we need to dispose of your unsold products. Waste Charges may be agreed for a number of scenarios, such as

• new products, where we are unable to accurately forecast demand and too much stock was ordered;

• promotions, where the promotion was not as successful as anticipated and too much stock was ordered;

• clearances, where goods have been delisted from a store;

• goods delivered with a shorter shelf life than the specification, which leads to a high percentage of out-of-date food going unsold.

WASTE CHARGE

WHAT IS IT?



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• If you challenge either the Service Level agreement, or the details of the short delivery, then decline the Webform. Only the Buyer can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.



• Your Buyer will send you the details of the Charge in a Deals and Charges Webform request. This will be an email with a link to the Webform. Please accept, challenge or decline a Charge as soon as possible after you receive notification.


The Emergency Product Withdrawal Charge is agreed in the Supply Agreement Webform.

It is designed to cover the cost to Tesco of physically withdrawing the products from stores (including admin at head office), and the impact on sales from lack of availability for customers. There is often also a serious reputational impact on Tesco, especially for own-label goods and product recalls. EPWs and product recalls cause a lot of inconvenience for customers, and lose us goodwill.


The compensatory element is usually in addition to the cost of goods withdrawn – if we cannot sell the goods, then you reimburse us what we paid.


This Charge is applicable when we have to withdraw your products from our shelves due to contamination, and also when we need to recall products already bought by customers.

EMERGENCY PRODUCT WITHDRAWAL CHARGE

WHAT IS IT?



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• You have 30 days from the date of the non-conformance report to challenge the Charge.

• To do so, please logon to the TIMS Inbound Standards system: https://b2btims.tesco.co.uk/NC/ and click to decline the Charge, giving your reasons for doing so.

• The Distribution Team will be informed by email that you have declined, and the reasons you gave for doing so. They will follow up with you to discuss, and to correct the details so you can accept the Charge.

• A non-conformance report sheet is sent via email to you. This details which delivery from you has not met Tesco Inbound Standard, and why (along with photographic evidence where available).

• Please accept, challenge or decline the Charge as soon as possible after you receive notification. To do so, logon to the TIMS Inbound Standards system: https://b2btims.tesco.co.uk/NC/. If you have any problems logging in, please contact the Inbound Standards team via [email protected].

The Charges are calculated in accordance with the non-conformance table of Charges as listed in the Tesco Inbound Standards manual.

You can find the table of charges in the appendix to this guide. The Charges are to recompense for the additional admin and re-work time required to resolve non-delivery conformance issues.

VAT is not applicable on this Charge.

These Charges are raised to recover costs incurred by our Distribution Centres where your delivery has not met Tesco’s in-bound delivery standards. Delivery non-conformances slow down the whole delivery process, as the delivery has to be manually re-worked and corrected which is time-intensive.

DELIVERY NON-CONFORMANCE CHARGE

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WHAT IS IT?



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• If you challenge the Charge, then decline the Webform. Only the Barcoding Team can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.

• The Barcoding Team will be informed by email that you have declined, and the reasons you gave for doing so.


• The Barcoding Team will send you the details of the Charge in a Deals and Charges Webform request. This will be an email with a link to the Webform. Please accept, challenge or decline the Charge as soon as possible after you receive notification.


Our third party service-provider Axicon operate a Tesco helpdesk, to try to resolve issues with non-scanning barcodes. The Barcode non-scan Charge is a flat rate of €620 per incident per depot, to cover the service Axicon provide.


If there is no over-arching agreement in place, we can still negotiate with you an ad-hoc agreement. This must be agreed in writing.

Barcode non-scan charges apply when products arrive into depot, but the barcode at outer case level does not scan, or is not recognised. This slows down the whole delivery process, as it has to be manually checked and handled which is more time-intensive.

BARCODE NON-SCAN CHARGE

WHAT IS IT?



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• If you challenge the Charge or the coupons in question, then decline the Webform. Only the Coupons Team can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.

• The Coupons Team will be informed by email that you have declined, and the reasons you gave for doing so.


• The Coupons Team will send you the details of the Charge in a Deals and Charges Webform request. This will be an email with a link to the Webform. Please accept, challenge or decline the Charge as soon as possible after you receive notification.


The Coupon Redemption Charge is calculated by multiplying the value of the coupon by the number of coupons received. For example, if you issued a coupon for €1 off your new product, and we received 5000 paper coupons in-store: €1*5000 = €5000.

No VAT is applicable on this Charge.

Because of the complexity and size of our operations, we redeem all coupons without requiring proof of purchase, and we don’t always check the validity of non-Tesco-specific coupons upon redemption.

This Charge is to reimburse us for supplier-funded coupons our customers redeem in-store.

COUPONS REDEMPTION CHARGE

WHAT IS IT?



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• You place orders in the COMET system to generate an order number.

• The Equipment Control team monitor supplier demand and returns of equipment.

• You are emailed an Invoice Summary Report every week detailing the previous week’s equipment rental charge. After 30 days you will be invoiced based upon this information – this invoice will be sent by Tesco.

• We encourage you to check this information carefully, to ensure you are happy with its contents. Please contact us ASAP if you have any queries, or if you need any further information please contact the Equipment Control Team via email [email protected].

• You have 30 days from the date of Invoice Summary Report to challenge the Charge.

• To do this contact the Equipment Control Team via email [email protected] as soon as possible.

You will have received a full list of current deposit and hire rates for the equipment type you require when you first sign up to the Equipment Rental service. There is a copy in the appendix, and you can also contact Equipment Control for a copy of the latest rates.


To input your order for green trays and equipment, simply access COMET system.

These Charges apply when you rent plastic (green) trays and other equipment. They only apply if you have opted-in to use the equipment rental service.

EQUIPMENT RENTAL CHARGE

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Promotional Funding is an agreement to fund part of the difference between the previous selling price in-store and the promotional price

PROMOTIONS

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WHAT IS IT?

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• Once the promotion nomination is agreed with your buyer, they will confirm when it has been loaded into Tesco systems.

• If there are any details you wish to query please contact your Buyer as soon as possible, to resolve this before the promotion goes live in-store.

• This Charge will appear on the invoice with a unique promotion ID.

• If you wish to challenge any Promotional Funding Charges, please contact the Invoice Query Team with the details, on [email protected].

• They will locate evidence of your approval to the promotional funding in question. If we cannot find the approval, or it is invalid, we will issue a credit note.

• If you have agreed and we have the confirmation of that, we will share this with you and we won’t issue any credit note.

We calculate the giveaway value, and you agree to fund all or part of that value. For example, a product which was €5 is reduced to €3. You may have agreed either a set amount (€1 per unit) or a percentage (50% of the giveaway value).

We will agree the funding (% or €) per unit / case, via the Promotion nomination form. At this stage we are not seeking approval from you for the final amount to be debited.


Funding is agreed excluding VAT, and then invoiced by multiplying the funding by the number of transactions recorded during the promotional period. So if you agreed €1 per unit, and we sold 10,000 units, the total funding invoiced would be €10,000.

Simple Price Promotion Deals are where you agree to fund part or all of the difference between the previous full selling price in-store and the promotional price on a “cross out” offer. This difference is often called the “giveaway” value. This funding, in essence, is a short term cost price adjustment based on the sales of the product.

SIMPLE PRICE PROMOTION DEAL

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WHAT IS IT?

HOW WILL YOU BE INFORMED OF THE PROMOTION?

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HOW TO CHALLENGE THIS PROMOTION


• If you wish to challenge any Promotional Funding Charges, please contact the Invoice Query Team with the details, on [email protected].

• They will locate evidence of your approval to the promotional funding in question. If we cannot find the approval, or it is invalid, we will issue a credit note.


• Once the promotion nomination is agreed with your Buyer, they will confirm when it has been loaded into Tesco systems.

• If there are any details you wish to query please contact your Buyer as soon as possible, to resolve this before the promotion goes live in-store.

• This Charge will appear on the invoice with a unique promotion ID.

We calculate the “giveaway” value, and you agree to fund all or part of that value. We will agree the funding (% or €) per “trigger sale” (sale applicable for the promotion), via the Promotion form. At this stage we are not seeking approval from you for the final amount to be debited.


Funding is agreed excluding VAT, and then invoiced by multiplying the funding by the number of transactions recorded during the promotional period.

For example, if a product sells at €1.50 is on a 2 for €2 offer, the giveaway value = €1. If the supplier contributes 50%, the funding equals 50c for every product sale.

At the end of the promotion, we will debit you the agreed funding per unit x by the number of sales at till. Using the same example, if 10,000 customers buy the product on the 2 for €2 deal = 10,000 product sales x 50c funding per sale = €5,000 total funding.

Threshold % Funded (Multisaver) Promotions are where you agree to fund part or all of the difference between the previous full selling price in store and the promotional price of a single product (the “giveaway” value) within a multi-product offer. This funding, in essence, is a short term cost price adjustment based on the sales of the product.

THRESHOLD % FUNDED (MULTISAVER) PROMOTIONS


WHAT IS IT?

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HOW TO CHALLENGE THIS DEALHOW WILL YOU BE INFORMED OF THE DEAL?



• If you challenge the Deal details, then decline the Webform. Only the Margin Recovery Team or your Buyer can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.

• The Margin Recovery Team and Buyer will be informed by email that you have declined, and the reasons you gave for doing so.


• The Margin Recovery Team and your Buyer will send you the details of the Deal in a Deals and Charges Webform request. This will be an email with a link to the Webform. Please accept, challenge or decline the Deal as soon as possible after you receive notification.


• This Charge will appear on the Multi-saver debit note with a unique promotion ID.

When we find errors and omissions, we will discuss with you what happened and identify where promotional funding is still owed to us.

Once agreed with you, the Margin Recovery Team consult with your Buyer and submit the Deal via the Deals and Charges Webform.


Promotional Funding Reconciliation Deals apply where there are Complex promotions where our systems cannot calculate the total funding. This trigger funding has to be agreed between both parties in advance, but the final amount is calculated post-promotion and charged using this Deal type in the Webform.

It can also be used where we find evidence that we have not properly invoiced you for agreed promotional activity within the year. Errors and omissions mean you still owe us some promotional funding.

This funding, in essence, is a short term cost price adjustment based on the sales of the product.

PROMOTIONAL FUNDING RECONCILIATION

WHAT IS IT?


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HOW TO CHALLENGE THIS DEALHOW WILL YOU BE INFORMED OF THE DEAL?

• The Financial Recovery Service will send you the details of the Deal in a Deals and Charges Webform request. This will be an email with a link to the Webform. Please accept, challenge or decline the Deal as soon as possible after you receive notification.


• This Deal will appear on the Multisaver debit note with a unique promotion ID and this will reference as “Missing Promotional Funding Deal.

• If you wish to challenge the Deal, please do so within 30 days of our notification email. After a minimum of 30 days, if we have not received a challenge from you and you haven’t declined the Deal, we will take that as your implicit agreement.

• If you challenge the Deal details, then decline the Webform. Only the Financial Recovery Team or your Buyer can edit / reissue the Webform. If you decline, please add your reasons for doing so in the comments box.

• The Financial Recovery Team and Buyer will be informed by email that you have declined, and the reasons you gave for doing so.


The Deal necessarily varies, depending on what error or omission caused the original promotional funding to be incorrectly calculated.

Once agreed with you, the Financial Recovery Team consult with your Buyer and submit the Deal via the Deals and Charges Webform.


Missing Promotional Funding Deals apply where we find evidence that we have not properly invoiced you for agreed promotional activity. Errors and omissions mean we have “missed” promotional funding that is due to us. We usually review this as part of our joint review of the past year of promotional activity.

Where we find discrepancies, we raise debit notes to make any necessary corrections. This funding, in essence, is a short term cost price adjustment based on the sales of the product.

MISSING PROMOTIONAL FUNDING DEAL

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A Cost Price Change is a permanent change to the cost of goods, either lower or higher than the last agreed cost price

COST PRICE CHANGE

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• If you wish to challenge any cost price changes, please contact the Invoice Query Team with the details, on [email protected].

• They will locate your email approval to the cost price(s) in question. If we cannot find the approval, or it is invalid, we will issue a credit note.


All cost price changes are agreed between you and Tesco (your Buyer). When we agree a new cost price, you will receive a system-generated notification email confirming the new cost price.

When we receive your invoice, we will check your cost price against the one held in our system. If the cost price we have recorded is less than the price shown on your invoice we will issue you with a Price Claim debit note.

We work out the difference per unit / case between your price and ours (your invoice cost minus our recorded cost).

We will then multiply this number by the quantity of cases / units delivered.

For example, your invoice says €10 / case but we have an agreement for €8 / case as part of a promotion. 100 cases were delivered. €10-€8 = a €2 / case difference, multiplied by 100 cases = €200. A total of €200 would then be set-off against your invoice.


We will issue a remittance note, which will detail the Price Claim debit note number and the amount deducted from your account.

Cost Price Claims are when you have over-invoiced us an incorrect cost price, and we claim the money back. The Cost Price Claim can be as a result of a cost price change executed through the following methods:

• The cost price change form (using the Adroit system)

• The promo nomination form (for promotional prices)

COST PRICE CLAIM


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Charges from third party suppliers we work with, to provide services to you such as audits and artwork checking

THIRD PARTY CHARGES TH

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• If you choose not to conduct independent ethical audits when requested, or to resolve any issues identified, Tesco would need to understand the reasons and could take the decision not to continue the relationship.

• However, if you believe something is wrong with the Charge e.g. you’ve been charged twice then you should get in touch with your auditor to discuss and resolve.

You’ll be notified about the requirement for an audit or re-audit by Tesco. It is then your responsibility to agree Charges with a Tesco-approved audit body.

You agree the cost of the audits and any follow-ups with the audit body. In some cases the audit body may require payment in advance, before the audit. You pay the audit body directly.

Variations in the Charges are due to the cost of conducting an audit in each area – auditing a production site in Russia may be more expensive than one in England, if the process is more complex or other market conditions vary.

The audit body / auditors will determine what VAT is to be charged on their supplies.

Ethical Audit Charges are applicable when we require suppliers of Tesco brand products (including other Tesco owned brands such as F+F), loose produce, or suppliers of services to undertake independent ethical audits of their sites.

These ethical audits must be conducted by audit bodies and auditors recognised by Tesco. These audits must then be published and made visible to Tesco on the Tesco SEDEX system. All Charges are invoiced directly by the third party audit body.

ETHICAL AUDIT CHARGE

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HOW TO CHALLENGE THIS CHARGEHOW WILL YOU BE INFORMED OF THE DEAL / CHARGE?


• If you choose not to become a SEDEX member, Tesco would need to understand the reasons and could take the decision not to continue the relationship.

• However, if you believe something is wrong with the Charge e.g. you’ve been charged twice then you should get in touch with SEDEX immediately to discuss and resolve.

You’ll be notified about the requirement for joining SEDEX by Tesco. You then pay SEDEX directly.

The Charge is set by SEDEX depending on the type of membership:

For Supplier (B) Members:

• From 1st June 2016 the annual fee, per site, will be £60.00 GBP / $95 USD for a basic membership fee, plus local taxes including VAT where applicable.

For Buyer (A) and Buyer / Supplier (AB) Members:

• This type of membership is dependent on the turnover of the company and is set by SEDEX and you as a supplier pay SEDEX directly.

Membership options*

Sedex has three membership types that reflect the different levels of functionality available in the Sedex system for: Buyers (A Members), Buyer / Suppliers (AB Members) and Suppliers (B Members).

The Ethical Online Database Charge is applicable when you join SEDEX (Supplier Ethical Data Exchange).

SEDEX is a not-for-profit ethical data exchange organisation, independent of Tesco. It enables suppliers to share ethical workplace data with their customers, including Tesco and many other organisations.

This Charge is essentially a membership fee to join SEDEX - an online ethical database organisation used by multiple retailers to manage the supply chain. If you are an own-label supplier, we require you to become a member (with very few exceptions).

ETHICAL ONLINE DATABASE CHARGE

MEMBERSHIP CATEGORIES

• first tier suppliers• large manufacturers• agents

• importers• service providers

View and run reports on your suppliers’ data

Enter and share ethical data for your sites; view and run reports on your suppliers’ data

A

AB

BEnter and share ethical data for your sites of employment

• retailers• consumer

brands

• goverment organisations

• charities

• farms and growers

• factories

• small manufacturers

• production sites

WHAT IS IT?

HOW WILL YOU BE INFORMED OF THE DEAL / CHARGE? HOW TO CHALLENGE THIS CHARGE

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Passing the audit is a condition of supplying Tesco. However, if you feel something has gone wrong (e.g. you have been charged twice, or charged the wrong rate), please get in touch with the Supplier Helpline on 01707 918 777 or via email: [email protected] (operating times 9am-5pm Monday to Friday).

• You are notified of the audit requirements by our Technical team, before you start supplying Tesco.

• If the Charge is all-inclusive, you may be invoiced up to 3 months before the audit due date by the second party provider.

• If the Charge is a daily rate plus expenses, then you will be invoiced after the audit by the second party provider.

You are notified of the audit requirements by our Technical team, before you start supplying Tesco. For example in the UK / ROI, the Charge for Food audits is currently an all-inclusive flat rate of £750 per day +VAT.

The audit body / auditors will determine what VAT is to be charged on their supplies.

In some regions, the rate is a daily rate plus expenses. A full list can be found in the Site Audit Charges Matrix in the appendix, including VAT applicability.

The variation in the Charge is may be due to the cost of conducting an audit in each area – auditing a production site in Chile may be more expensive than one in South Africa, e.g. if the expertise is more scarce or other market conditions vary. We review our second party audit providers, to ensure we’re getting the best value for you and for us.

Site Audit Charges cover the cost of audits performed by second party audit service providers. Site audits are required by us, to ensure all supplying sites meet our technical standards. All sites must be audited and approved before you start supplying product, and regular audits occur for as long as you supply to ensure compliance with our high standards.

Approval can only be given following a physical inspection (audit) at your production premises. The second party auditor invoices you directly for the Site Audit Charge.

SITE AUDIT CHARGE

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Further information for you to refer to

APPENDIX

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NON CONFORMANCE REASON

NO SHOW / PULL OUT LATE ARRIVAL

NON COMPLIANT TRAILER /

CONTAINER

REJECTED VEHICLE

NON-COMPLIANT STOCK OR PALLET

(RE-WORK)

BARCODE / CASE LABEL RE-WORK

PAPERWORK / PO OR PRODUCT NOT

ADVISED

NON-COMPLIANT STOCK OR PALLET

(REJECTED)

DAMAGED STOCK - ON-SITE

DISPOSAL CHARGE

Health & Safety

Breakdown Packsize Issue

Packaging

Labelling / Barcodes

Pallet Issues

TixHi Issues

Best Use of Space / Timing

Slip Sheet Issue

No Open Orders

Damaged Stock

Vehicle Issue

Late Arrival

FTA

Code Date

Double Drop Issue

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DELIVERY NON-CONFORMANCE CHARGES

The tables set out the cost recovery which may be debited for a non-conformance and the ‘reason’ under which it will be raised.

NON-COMPLIANCE COST RECOVERY REASON

CROSS CHARGE PRICING

REASON FOR CHARGE ADV ISED NOT ADVISED

FTA or Pull Out £50 £100

Late Arrival £50 £100

Non-Compliant Trailer / Container £100

Rejected Vehicle £100

Non-Compliant Stock or Pallet (Re-work) £15 per Affected Pallet

Non-Compliant Stock or Pallet (Rejected) £5 per Affected Pallet

Barcode / Case Label Re-work £0.50 per Affected Unit

Paperwork / PO or Product Not Advised £50 per Clerical Administration

Damaged Stock(On-Site Disposal) £7.50 per Pallet Affected

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NON-CONFORMANCE COMMUNICATION PROCEDURE

DELIVERY NON-CONFORMANCE CHARGE

You will be notified daily by email when a non-compliant delivery is received from you with a summary being published weekly. Information will include:

• Tesco order number

• Date and location of delivery

• Reason for non-compliance

• Details of products and quantity involved

• Photographic evidence of the non-conformance

• Details of the cost recovery which will be debited

The Primary Distribution conformance team work to support improvement in inbound standards. If you have difficulty adhering to these standards, please get in contact with us so we can discuss how best to support you in this area.

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DELIVERY NON-CONFORMANCE CHARGEHOW IS IT CALCULATED?

NON CONFORMANCE REASON

ADMINISTRATION FEE (£50 EA.)

REJECTED UNIT COST (£0.50 EA.)

REWORKED UNIT COST (£0.50 EA.)

REJECTED PALLET COST

(£5 EA.)

REWORKED PALLET COST

(£15 EA.)

DAMAGED COST (£750 EA. PER

AFFECTED PALLET)

FULL LOAD COST (£100)

NOTIFIED LATE / FTA (£50)

NON-NOTIFIED LATE / FTA (£100)

Pallet Issues

Labelling Issues

Vehicle Issues

Breakdown Pack Issues

Fumigation

Load Issues

Packaging Issues

Damaged Stock

Notified Failed Delivery

Non-Notified FTA

Code Date Violations

Container Filling Issues

ASN Issues

Barcode Issues

Health & Safety

Pack Size Issues

No Open Orders

Infestation

Double Drop Issues

Slip Sheet Issues

Notified Late Delivery

Non-Notified Late Delivery

TixHI Issues

Paperwork Issues

Short Delivery

Over Delivery

SSCC Issues

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SITE AUDIT CHARGE MATRIX

* Expenses included, VAT not included ** Excluding country VAT and Expenses VAT is applicable as per the country’s rate. In the UK, this is 20%.

VAT is as per the table below

ASP COUNTRY STANDARD PER DAY 2 DAY

SGS China, Malaysia, Thailand, Indonesia TNFMS 650 (USD) **

China TCFMS 350 (USD) **

Bangladesh, India, Sri Lanka, Vietnam, Cambodia, Pakistan, Thailand, Indonesia 340 (USD) **

Turkey 400 (USD) **

Italy, UK 720 (USD) **

Egypt, Romania, Morocco, Bulgaria, Kenya, Czech Republic, Poland 490 (USD) **

Madagascar 570 (USD) **

Intertek Bangladesh, China, Hong Kong, India, Indonesia, Malaysia, Pakistan, Sri Lanka, Thailand, Vietnam THMS 580 (USD) **

Korea, Taiwan 850 (USD) **

SAI Thailand TPPS / TFMS 13, 850 (THB) **

Spain 871 (EUR)* 1742 (EUR)*

Italy 895 (EUR)* 1791 (EUR)*

Germany 992 (EUR)* 1984 (EUR)*

France 1014 (EUR)* 2028 (EUR)*

Netherlands, Belgium, Austria 1040 (EUR)* 2080 (EUR)*

Turkey 1483 (LIRA)* 2966 (LIRA)*

Other western Europe 1283 (EUR)* 2566 (EUR)*

SGS Czech Republic TPPS / TFMS / TNFMS 13, 350 (CZK)* 23, 100 (CZK)*

Slovakia 550 (EUR)* 900 (EUR)*

Hungary 400 (GBP)* 755 (GBP)*

Poland 2070 (PLN)* 3915 (PLN)*

Other Eastern Europe TBC TBC

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TECHNICAL RATE CARD

* Simple product No processing other than cuting, chopping, bottling, freezing, squeezing and no nutritional claims; up to 10 ingredients

Medium product Added values / processed products. All in one micing bowl stage, with or without simple protein

Complex product More than one recope, component, cooking method

Tesco Technical Charges Summary - UK & ROI Food Suppliers (Payable to Tesco)

DESCRIPTION FREQUENCY WHEN APPLIED FIXED CHARGE PER UNIT (SUBJECT TO VAT) VARIABLE COSTS (SUBJECT TO VAT) COMMENTS

Surveillance TestingRequirements set by product type

Risk assessedRoutine test cost range from £5 to £275, however some specialist authenticity tests may be higher (up to approx. £1,000)

Barcode Non-Scan Where applicable In the even on an incident £620 per incident per depot

Specification Check Where applicableProduct failing specification check

£270 per test

Product Development Testing / Research

Where applicableSupplier requested development / research activity

Category approved activity - NO CHARGE

Agreement from Category Product Developer will be required for all non-charged activity (cancellation charges may apply, as below)

Cancellation / Non-Delivery charges against agreed product testing

Where applicableCancellation / Non-Delivery charges may apply where costs are incurred by Tesco

Charge based on actual cost incurred by Tesco

Actual charge will be based on the invoiced cost to Tesco from third party agencies

Tesco Technical Charges Summary - UK & ROI Food Suppliers (Payable to Third Party)

DESCRIPTION THIRD PARTY SUPPLIER FREQUENCY WHEN APPLIED FIXED CHARGE PER UNIT (SUBJECT

TO VAT) VARIABLE COSTS (SUBJECT TO VAT)

Site Audit FSSIDetermined by previous performance

All sites £750 per day inclusive of expenses

Specification & Artwork Check

Ashbury Labelling Per specification / artwork All chargesSimple product £180; Medium product £240; Complex product £280*

Ethical Online Database SEDEX Annually All sites For 8 members £40.32 plus VATFor A & AB members the charge varies based on the turnover of the business

Ethical AuditThird Party company

Risk assessed Medium and high risk sites £200 - £2,000

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TESCO EQUIPMENT COSTINGS

FOOD TRAYS

Desposit £2.80 per tray, which is refundable Rental £0.25 – non refundable

DWELL Charge: £0.03 daily

NON FOOD TRAYS

Desposit £2.80 per tray, which is refundable Rental £0.15 – non refundable

FLOWER BUCKETS

Desposit £1.50 per bucket, which is refundable Rental £0.18 – non refundable


FLOWER LIDS

Desposit £0.50 per lid, which is refundable Rental £0.15 – non refundable

TFDOL

Desposit £2.15 per unit, which is refundable Rental £0.85 – non refundable

TWPAL – TESCO WHEELED PALLET

£0.85 per unit


TQDP – TESCO QUARTER DISPLAY PALLET

£0.50 per unit


TPMU - TESCO PRODUCT MERCHANDISE UNIT

£0.81 per unit


WRITE OFF CHARGES

TWPAL – £50 per unit

TQDP – £7 per unit

TPMU – £73 per unit

TFDOL – Loss of deposit

TUDOL – £20 per unit

TESCO TRAYS – Loss of deposit

FLOWER BUCKETS / LIDS – Loss of deposit

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