Here is a request from Dale Fletsher.
Please share your thoughts in the comments.

IMPORT DUTY REDUCTION THOUGHTS PLEASE.

“A Swedish company has goods manufactured in China. The goods enter Sweden directly into free circulation in Sweden/EU, with no Customs Special Procedures being used. They currently add no value to the goods in Sweden/EU and have no desire to do so. The Swedish company sells the goods in the EU to retailers and direct to consumers, as well as direct to consumers in the UK through digital distance selling. These orders are fulfilled individually using Incoterms 2020 Delivered Duty Paid (DDP). The Swedish company now wishes to avoid the high costs involved in selling direct to consumers in the UK in this way, in particular the high accumulated import duty.

With all options up for consideration, your thoughts on the following options, and any others you may have, would be very much appreciated. My apologies to those I have already posed this question to, but it was suggested to me that a wider consensus on the matter could potentially be gained on this CKI forum. 1. Using ‘Transit’ and ‘Customs Warehousing’ Customs Special Procedures (CSP) from the point of entry into the EU, with delivery into a UK based 3PL e-commerce fulfilment house as long as Indirect Representation was in place in the form of Fiscal Representation. Alternatively, a sister company could be used in this way, or an independent organisation such as a distributor or a retailer. 2. Sell the goods to an independent UK company, with no legal or financial connection to the Swedish company either direct from the EU, accepting an EU and a UK import duty will be payable where CSP are not used. In this way the Valuation will be based upon the sale price to the independent company at the point of entry into the UK, not the sale price to the end consumer. 3. Order the goods in parts and assemble them in Sweden, changing their commodity code, thus claiming EU origin, which having previously checked the EU / UK Trade Agreement, may qualify the goods for zero import tariffs into the UK”.

Thank you!