1

Returns of items bought online are sent directly back to the retailer in the “home” country by the customer in the “foreign” country.

2

A retailer has both an online and physical store presence in the “foreign” country and some goods are returned directly back to the store.

3

A retailer has a warehouse in the “foreign” country and returns are sent to the warehouse, where the sorting and disposition tasks are dealt with.

4

A retailer has a warehouse in the “foreign” country where returned goods are simply consolidated before being sent back to the “home” country, where sorting and disposition decisions are made.

5

As (4) but returns are merely re-consolidated in the “home” country before being sent to a third (probably low cost) country within the EU for sorting and disposition before being sent back again to the “home” country.

6

As (4), but following the consolidation of returns in the “foreign” country, they are transferred direct to a third (probably low cost) country within the EU for sorting and disposition.

7

As (5) or (6), but where, for some element of the process, products are transferred intercontinentally to a third (and maybe fourth) low cost country outside the EU for (part of) the sorting and disposition process.