Am I a manufacturer or an importer?

Your company is considered a “producer” if you manufacture, import, assemble or place clothing, household textiles or footwear on the Belgian market for the first time, intended for the end consumer. The following categories are also subject to the
obligation:

Manufacturers or clients who sell products under their own name or brand, in Belgium.

Importers (wholesalers or retailers) who introduce these products to the Belgian market for the first time.

Distributors who sell directly imported products under their own brand name or operate under licence on the Belgian market.

Online sellers and marketplaces (including those based outside Belgium) that sell directly to Belgian consumers.

I manufacture or import textile products and sell them to my wholesale customer, who in turn exports them. Am I considered a manufacturer or importer in Belgium?

At the time of sale by the manufacturer or importer to the intermediary, it is not always clear who the end user of the textile products will be. Does your customer export the textile products purchased from you? If so, this customer can complete a “declaration on honour for export”.

The quantities stated on this declaration can be deducted from the quantities you have placed on the Belgian market when completing your annual declaration.

Export refers to the physical shipment of textile products outside Belgian territory, which gives rise to a VAT exemption to be stated on the invoice, in accordance with Article 39 (supplies outside the EU) or Article 39bis (intra-Community supply), as defined in the Value Added Tax Code.

I export textile products that I have produced myself or imported.
Am I considered a producer or importer in Belgium?

No, only companies that have manufactured or imported textile products for sale on the Belgian market are considered manufacturers or importers.

Export refers to the physical shipment of textile outside Belgian territory, which gives rise to a VAT exemption to be stated on the invoice, in accordance with Article 39 (supplies outside the EU) or Article 39bis (intra-Community supply), as defined in the Value Added Tax Code.

If a foreign retailer supplies a Belgian consumer, which EPR does that sale fall under, the Belgian or the foreign one?

If a Belgian consumer purchases textile products in a physical shop belonging to a retailer abroad, he is subject to the legislation of that country.

If the Belgian consumer purchases textile products online from a foreign retailer, the foreign supplier is regarded as a producer or importer because he is engaged in sales activities in Belgium.

Where can I find the regulations?

Which products fall within the scope of Retexbel?

The scope of Retexbel will be the same as the scope set out in the framework directive. The following Excel file contains a list of different products. Download the Retexbel scope Excel file