What the buyer now has to prove
The EU rules on corporate due diligence apply to large buyers first, in stages. These buyers then ask every supplier to map the supply chain and fix problems. A factory with its own documented file becomes a preferred supplier. The file contains certifications, wage data and traceability down to the fabric.
Selling from inside the EU
With your own Dutch BV (besloten vennootschap, the Dutch private limited company), the file becomes part of your offer. You are the EU contract partner. You keep stock in Europe for the repeat orders of fast fashion brands. The textile labelling and the EPR duties, which already apply to textiles in the Netherlands, are registered in your own name. Your group keeps the margin between the export price in Chattogram (FOB) and the final EU sale price.
Exporting to Europe? Check the EU requirements for your product in the Europe Ready Check: registrations, representatives and dates.
The details
With Article 23, you defer the import VAT to your VAT return. You store the goods in a warehouse in the Rotterdam area. If you also sell your own brand directly to consumers, you report that VAT through OSS. You use one administration for wholesale and direct sales.
Does your company want its European entity in the Netherlands? See setting up a Dutch subsidiary for the steps, the costs and a comparison with other countries.
Which return is due when, and what happens if you miss a date? See running a Dutch BV: taxes, filings and deadlines.
The entity
To set up the BV from Bangladesh, see a Dutch BV for Bangladeshi companies. For a comparison with other countries in the region, see Asia-to-EU market entry.