Version effective from 18 July 2026

Important: SBS Europe operates on a B2B basis only. The rules for entrepreneurs acting as consumers apply only to natural persons conducting business activity where a specific contract is directly related to their business but is not of a professional nature — as determined, in particular, by the scope of activity disclosed in the CEIDG. The mere fact of operating a sole trader business is not sufficient to qualify for these rights.

1. Contact details and postal address Seller: SBS EUROPE sp. z o.o. ul. Toruńska 145B, 85-880 Bydgoszcz KRS: 0001064839 · NIP: 9532799451 · REGON: 526720721 Share capital: 10,000 PLN

Complaints and returns: email: b2b@sbseurope.eu telephone: +48 532 373 323 address: SBS EUROPE sp. z o.o., ul. Toruńska 145B, 85-880 Bydgoszcz

Before sending the Product, please contact us to agree on the method and labelling of the parcel. We do not accept cash-on-delivery parcels. Simply returning the Product without a statement or description of the complaint does not guarantee that the return or complaint will be accepted.

2. Checking the delivery and transport damage 1. Upon receipt, please check the number of parcels, the condition of the packaging, the tape and any security seals. Once the parcel has been opened, please immediately check that the type, variant, quantity and condition of the Products match the order documents. 2. In the event of damage, missing items or tampering with the packaging, you must: - note your objections on the consignment note; - draw up a damage report with the carrier, including an electronic version if available; - take clear photographs of the parcel from all sides, the labels, the security seals and any damaged Products; - retain the packaging and security seals until the matter has been resolved; - send the documentation to b2b@sbseurope.eu. 3. A standard B2B customer should report visible damage, shortfalls in quantity and errors in product range within 7 calendar days of delivery. 4. In dealings with standard B2B customers, the risk of accidental loss or damage passes to the Buyer upon the correct handover of the consignment to the carrier. The Buyer should cooperate in pursuing claims against the carrier. This does not exclude SBS Europe’s liability for incorrect preparation or packaging of the consignment, nor any liability that cannot be excluded by law. 5. We recommend that business customers with consumer rights carry out the above steps within 7 days; however, the absence of a report or exceeding this time limit does not deprive them of their statutory rights arising from the goods’ non-conformity with the contract.

3. Complaints from standard B2B customers Time limits - visible damage, shortfalls in quantity and errors in product range: within 7 calendar days of delivery; - hidden defects: within 7 calendar days of their discovery; - SBS Europe’s liability under the warranty is, pursuant to Article 558(1) of the Civil Code, limited to defects identified and reported within 6 months of the Product being delivered.

What the complaint should include Complaints should be sent by email to b2b@sbseurope.eu. They should include:

1. company name, tax identification number (NIP) or other identification number, and contact details;
2. pro forma invoice number, invoice number or other contract reference;
3. the name, code and quantity of the Products subject to the complaint;
4. a description of the non-conformity and the date it was discovered;
5. photographs or a video showing the defect, the packaging and the parcel label;
6. in the case of transport damage — a damage report;
7. the expected resolution of the matter.

SBS Europe may request further information, a sample from the batch or the return of the Product for examination. The Product should only be sent once the method of dispatch has been agreed. The cost of any unauthorised return shall be borne by the Buyer, unless SBS Europe accepts the complaint and deems this cost to be justified.

Processing procedure We will process a complete complaint without undue delay, generally within 14 working days. If an expert opinion, the manufacturer’s or carrier’s position, or additional documentation is required, we will inform you of the expected response time.

If the complaint is upheld, SBS Europe will, at its discretion:

• repair the Product;
• replace the Product with one free from defects;
• where repair or replacement is impossible or not economically viable — refund the net price of the defective Product or reduce the amount due accordingly.

Subject to mandatory provisions of law, SBS Europe’s liability under this contract is limited to the net value of the Products affected by the incident. It does not cover lost profits or indirect or consequential damages. These limitations do not apply to damage caused intentionally or in any other respect where the law does not permit the exclusion of liability.

4. Returns of undamaged Products in standard B2B transactions A standard B2B customer is not entitled to the statutory 14-day right of withdrawal. The return of non-defective Products is possible only with the prior, individual consent of SBS Europe and subject to the conditions confirmed by email, including the deadline, transport costs, condition of the packaging and any fee for restocking. Products must not be returned before consent has been obtained.

5. Business customers with consumer rights The following rules apply to a natural person entering into a contract directly related to their business activity, where it is clear from the content of the contract that it is not of a professional nature for that person, as evidenced in particular by the scope of business activity disclosed in the CEIDG (hereinafter: PPK). SBS Europe may request information necessary to verify this status for a specific contract.

Right to withdraw from a distance contract 1. The PPK may, without giving any reason, withdraw from a distance contract within 14 days of taking possession of the Product by the PPK or by a person designated by them other than the carrier. Where several Products are delivered separately, the period begins from receipt of the last Product, batch or part. 2. To meet the deadline, it is sufficient to send an unambiguous statement before the deadline expires to b2b@sbseurope.eu or by post to the address of SBS Europe. You may use the template at the end of this document, but this is not mandatory. 3. The Product must be returned immediately, and no later than 14 days after submitting the notice. The direct cost of the return shall be borne by the Consumer. 4. SBS Europe will refund any payments received, including the cost of the cheapest standard delivery method offered for the order in question, no later than 14 days after receiving the notice. The refund may be withheld until the Product is received or proof of its return is provided — whichever occurs first. 5. The refund will be made using the same payment method, unless PPK expressly agrees to another method which does not incur any costs for it. 6. PPK shall be liable for any reduction in the value of the Product resulting from its use beyond what is necessary to ascertain its nature, characteristics and functioning.

When the right of withdrawal does not apply The right of withdrawal does not apply in the cases specified in Article 38 of the Consumer Rights Act, in particular with regard to:

• a non-prefabricated Product, made to the Buyer’s specifications or designed to meet their individual needs;
• a Product that is liable to deteriorate rapidly or has a short shelf life;
• A product supplied in sealed packaging which, once opened, cannot be returned for health or hygiene reasons, if the packaging was opened after delivery;
• Products which, by their nature, become inseparably combined with other items upon delivery.

Complaints regarding non-conformity of the Product with the contract 1. SBS Europe is liable to the Consumer for any lack of conformity of the Product with the contract existing at the time of delivery and discovered within 2 years of that time, in accordance with the provisions of Chapter 5a of the Consumer Rights Act. 2. The Consumer may request repair or replacement. SBS Europe may carry out a replacement instead of a repair, or a repair instead of a replacement, if the chosen method is impossible or would entail excessive costs; if both methods are impossible or excessively costly, SBS Europe may refuse to bring the Product into conformity with the contract. 3. A price reduction or withdrawal from the contract is possible in the cases provided for by law, including where SBS Europe has refused to repair or replace the Product, has failed to bring the Product into conformity within a reasonable time and without undue inconvenience, the non-conformity persists or is so significant as to justify the immediate exercise of these rights. The right to withdraw from the contract does not apply if the non-conformity is insignificant. 4. Repair or replacement shall take place within a reasonable time, without undue inconvenience and at SBS Europe’s expense. The PPK shall make the Product available for repair or replacement; SBS Europe shall collect it at its own expense. 5. We shall respond to the PPK’s complaint within 14 days of receipt, in writing or on another durable medium. Failure to respond within this period shall constitute acceptance of the complaint. 6. The six-month limitation period for the warranty and the commercial time limits for notifications set out in point 3 do not limit the PPK’s statutory rights.

6. Refunds and document corrections Refunds are made to the account used for payment or to another account agreed with the Buyer. In the case of payment via Revolut, the refund may be made via the same channel. SBS Europe will issue an appropriate corrective document if required by tax regulations. The settlement may require confirmation of the account details and the purchaser’s details.

7. Personal data The data provided in the claim form is processed for the purposes of handling refunds or complaints, fulfilling legal obligations, and establishing, pursuing or defending claims. Further details are set out in the SBS Europe Privacy Policy.

8. Complaint form template COMPLAINT

Company / name of the business owner: Tax Identification Number (NIP): Address: Contact person: Email and telephone number: Pro forma invoice / invoice number: Product name and code: Number of items subject to the complaint: Delivery date: Date the non-conformity was detected: Description of the non-conformity: Desired resolution: Attachments (photographs, video recording, damage report):

If applicable — I declare that I am a natural person carrying on a business and that the contract is not of a professional nature for me.

Date and signature (for paper submissions):

9. Model withdrawal form for a trader acting as a consumer NOTICE OF WITHDRAWAL FROM THE CONTRACT

Addressee: SBS EUROPE sp. z o.o., ul. Toruńska 145B, 85-880 Bydgoszcz, email: b2b@sbseurope.eu

I hereby give notice of my withdrawal from the contract of sale for the following Products:

Pro forma invoice / invoice number: Date of conclusion of the contract: Date of receipt of the Products: Name and surname of the business: Company name and Tax Identification Number (NIP): Address: Email and telephone number: Bank account number for the refund (if another method of refund has been agreed):

I declare that the contract is directly related to my business activities, but is not of a professional nature for me, arising in particular from the scope of business activity disclosed in the CEIDG.

Date and signature (for a paper declaration):

10. Relationship with the Terms and Conditions This policy supplements the Terms and Conditions of the SBS Europe wholesale warehouse. In the event of any discrepancy, mandatory provisions of law shall take precedence, followed by the individual terms of the accepted pro forma invoice and the Terms and Conditions.