Retail & Consumer products
On this page we would like to tell you about what trade compliance obligations you should be taking into account being a producer in the Retail & Consumer products industry regarding Export documents, Environmental obligations, Customs obligations, VAT declarations & Intrastat declarations.
As a producer in the Retail & Consumer products industry, you must take into account that all finished products with a power plug fall under the scope of the WEEE directive. Think for example of small household appliances, headphones, toys or a gourmet set.
With regard to the packaging directive, you need to declare the materials in which your products are packaged. Please note that this obligation does not apply in the same way in all countries. In this industry, you can think of packaging of toys as an example. The packaging directive applies to the following 3 types of packaging:
- Primary packaging: the first product packaging containing the sold item. For example the box which contains Lego is categorized as primary packaging.
- Secondary packaging: packaging that is used to group various pre-packaged (primary) products together. Multiple Lego boxes are often packed together when it is delivered to a toyshop. The material that is used for this is seen as secondary packaging.
- Tertiary packaging: All transport packaging material such as pallets on which the boxes are moved and the plastic around the boxes that hold them together.
The battery directive is applicable to built-in batteries and subsequently delivered batteries. When you exceed the applicable threshold in a country, you are obliged to submit battery declarations on a periodic basis. For example: products that include button cell and batteries in toys.
Companies in the Retail & Consumer products industry depend heavily on product information that suppliers share with them. This automatically means that the correct classification is also highly dependent on this. Pincvision is specialized in the classification of HS codes of goods.
If the logistics run via the Netherlands, a GPA declaration (automated periodic declaration) can preferably be used for a simplified declaration process. Would you like to be sure that your monthly GPA declaration is correctly submitted to Customs? Perfect! Pincvision can help you with this. Our experts are specialized in validating and clarifying your monthly GPA declaration.
From the flow of goods, agreements on transportation, and import & export duties may arise VAT obligations in other countries. This usually leads to:
- VAT registration(s)
- Invoice requirements
- Declaration obligation (with or without a payment obligation)
- Other local declaration requirements (e.g. SII reporting, SAF-T in Poland and the VAT book in the Czech Republic)
For B2C delivery of services and goods separate rules apply that lead to a registration in various countries, must be requested and VAT to the rate of the country where the consumer is located must be calculated and paid.
VAT MOSS (Mini One Stop Shop) can possibly be applied. Additionally, you should consider the invoicing obligations. When using MOSS, you can deliver the following services within the EU without having to re-register in every EU country:
- Telecommunications services
- Television and radio broadcasting services
- Online services (so-called e-services)
Even if your company is not established in the European Union, you can benefit from this as there are two variants: one for companies within the EU (the Union scheme) and one for companies outside the EU (the non-Union scheme).
For goods supplied to consumers / private persons in other EU Member States, threshold amounts apply, as soon as the amounts are exceeded in the country of delivery, the supplier will have to register in this country and charge and transfer VAT to the rate applicable there. The threshold amounts differ per EU Member State.
Should you deliver goods within the European Union (EU) you will often also face Intrastat obligations. With the advent of free trade within the EU, Intrastat is being introduced. A statistical requirement by which organization's declare to the local statistical bureaus how much they are 'exporting & importing' within the EU. Every country knows its own thresholds and deadlines.
Please ensure your Intrastat declarations are well managed as errors in this process may cause authorities to perform an audit. Not just covering Intrastat but often combined with your VAT processes.
Depending on the country of destination it may be required to prove the origin of your goods in the form of a:
- Certificate of Origin (CO), possibly complemented by a legalized invoice. Both documents need to be digitally attested by the Chamber of Commerce. An additional requirement may be that the documents need legalization by an Embassy and Ministry of Foreign Affairs.
- EUR.1 certificate/EURMED or an invoice declaration may be possible where the country of destination has a free trade agreement with the European Union. You will pay less or no import duties.
- Certificate of Conformity (CoC). When exporting to countries in the Middle-East and/or Africa please keep in mind the applicable conformity programs, such as PSI and PCA. For this you will need a CoC which is used to prove that your products are pre-registered and tested to (for example) country specific technical specifications and consumer safety standards.
With Pincvision's solution "Export Documents in Control" you can make your export documents process a controlled, care-free and global process within your supply chain. You will avoid unpleasant surprises and delays at the border, additional costs and customer dissatisfaction by leaving your export documentation process to the specialist, Pincvision.
Our team of specialists will assist you in meeting your obligations and ensure that the laws and rules are no barrier to your global trade. Compliance in Control!
Retail & Consumer products
- Retail & Consumer products References