This month’s issue comes against the backdrop of the ongoing global uncertainty that continues to dominate the news cycle, we are monitoring the potential impact for clients and will share further insight in May. Retail crime has returned to the forefront of the agenda, driven by a number of high profile incidents this month including emerging threats such as mass shoplifting activism, presenting new and evolving risk considerations for retailers. We also include useful updates on tax duties, logistics penalties in France, PFAS chemicals restrictions, and a recent ASA health claim ruling worth noting.
Retail & Consumer Bulletin - April 2026
Welcome to our monthly quick fire round up of the Retail and Consumer sector's legal and market developments that should be on your radar this April. This edition features:
- Logistics penalties for Retailers in France
- ESG update on The PFAS chemicals restrictions impacting retailers
- Evolving Ultra Proceed Foods legislation - Recent ASA ruling
- Retail Crime and mass shoplifting activism
- Update on tax duties affecting retailers
Logistics penalties for Retailers in France
Retailers in France are increasingly imposing logistics penalties on suppliers for minor supply chain disruptions, leading to significant financial burdens. Major retailers are setting aside large budgets to face those penalties as a result.
Key points:
- Logistics penalties are charges imposed by retailers for issues such as late deliveries, missing products, or incomplete documentation.
- The frequency and value of these penalties have risen, with some suppliers budgeting hundreds of thousands to millions of euros annually.
- France has adopted a regulatory framework that sets maximum limits on the penalties retailers can impose.
- Our workshops provide practical guidance to suppliers on using legal tools to challenge and reduce penalty claims.
To discuss further, please contact Michaël Cousin.
ESG update on The PFAS chemicals restrictions impacting retailers - Rachel MacLeod
With only four months to go until the EU Packaging and Packaging Waste Regulation (PPWR) becomes generally applicable we have been speaking to many of our clients about the continued areas of uncertainty, such as the level of testing and evidence required to demonstrate compliance with the new restrictions on PFAS content for food contact packaging and the requirements relating to conformity assessment and EU declarations of conformity for packaging.
Related to this, on 30 March 2026 the EU Commission published its long-awaited guidance document and FAQs addressing many of the obligations that will become applicable from 12 August 2026.
If you need any help understanding the extent of your EU PPWR obligations or the clarifications provided by the recent guidance/FAQs please do get in touch with Rachel MacLeod.
Read more on the ESG update here.
Evolving ultra processed foods legislation - Recent ASA ruling
The ASA ruled that Zoe Ltd’s Facebook advert for its “Daily30+” supplement was misleading, as it implied the product contained no ultra-processed ingredients, despite containing components produced through industrial processes. The complaint was upheld and Zoe was instructed not to make similar claims in future advertising.
Key points:
- The ad claimed the product was “plant-based wholefood” with “no ultra-processed pills… just real food.”
- A nutrition professor challenged whether the ad misled consumers about ultra-processed ingredients.
- Zoe argued their product was not ultra-processed and referenced the lack of a universal definition for UPFs.
- The ASA found that ingredients like chicory root inulin and nutritional yeast flakes are made via industrial processes.
- The complaint was upheld; Zoe was told not to make misleading claims about processing levels.
The full summary is available here.
Retail Crime and mass shoplifting activism
Retail crime continues to evolve, with recent developments highlighting changes in both scale and method, and differing responses across jurisdictions.
Find out what this means for your jurisdiction.
To find out more, please contact James Moss, Erin Shoesmith
Update on tax duties affecting retailers
Recent changes to UK customs valuation law mean retailers must now include royalty payments, even if made indirectly, in the customs value of imported branded goods, significantly increasing customs duties for those with complex licensing and supply chain arrangements.
Key bullet points:
- HMRC has refined customs valuation rules to require inclusion of royalty payments (direct or indirect) in the customs value of imported goods.
- The change affects retailers with separate licensing agreements and non-EU manufacturers.
- The updated law now requires royalty payments to be included if they are a "condition of sale," broadening the scope for customs duties.
- This has resulted in substantial extra costs for large retailers, with major retailers facing an additional £1 million per year.
- Retailers with complex supply chains and licensing arrangements should review their structures for compliance and potential financial exposure.
To discuss further, please contact Rachel Jones, Steven Porter
Next steps
If you want to find out what these updates mean for your business, or discuss any of these changes, please feel free to get in touch with our Retail & Consumer team.
Related insights
Stay ahead in Retail
Sign up to get essential market insights and trends every leader should know
SubscribeKey contacts
Partner, Head of Tax Disputes & Investigations / Global Investigations
Manchester, UK
Related specialisms
Enjoyed this insight?
Join our mailing list and get essential Retail & Consumer updates each month
Subscribe