Situations

Common situations, and what applies in each

Each of these describes a business in a particular position and lists what appears to apply to it. None of them is a judgement about any real business. If one looks close to yours, the question flow will take you through your own case properly.

Everything here was last read from its source on 13 August 2026.

• A shop with branded packaging that ships to customers in other EU countries

  7 rules appear to apply

• A very small business with branded packaging that only sells in its own country

  3 rules appear to apply

• A business based outside the EU that ships to customers inside it

  2 rules appear to apply

• A shop using plain unbranded packaging that only sells in its own country

  1 rule appears to apply

• A shop that unpacks stock and throws away the outer packaging

  1 rule appears to apply

Work through your own situation