Thanks Jonathan, I found this as a guideline for 301 redirection: http://www.seomoz.org/blog/url-rewrites-and-301-redirects-how-does-it-all-work
The thing is their website also have on page SEO errors such as duplicate page titles, duplicate content on different product pages etc. Shall we correct them all before moving to another URL structrure? Does that make any sense? Or building a correct on page SEO structure on the new CMS would be okay?