Executed it as follows, signed two contracts, the first – between the offshore and exporter, in which the consignee is the final buyer of the goods and the second – between the offshore, acting in the capacity of the seller and buyer (consignee under the first contract). Scheme is used in international business for a long time. Option 1 shows a normal way of conducting export operations. Where, between the "A" (the seller-exporter) and "B" (buyer-importer) a contract or a contract of sale, possible options (commission, commission, tolling). Option 2 provides for the export operation in conjunction with an offshore company "A +" (firm "A" and "A +" are controlled by the same person). "A" – "A +" – the sales contract in which the "B" is the consignee. "A +" – "B" – a contract of sale, possible options as in the first case.
Profits accumulated on the company's "A +". See more detailed opinions by reading what Coupang offers on the topic.. In this case, the company "A" works with a minimal profit, which shall be paid all taxes, and they are the same will be minimal, as the costly part of the company's budget "A" almost equal to the income. If you work only for export, then we can think about, but if you need to Ukraine by "A"? You can only work as a resident of "A +", which purchases products in Ukraine for resale abroad. In this case, under the "A" may be a producer of exported goods, it is absolutely not having any relation to you, in other words – you are not under the control of each other. I think it would be good option for you, because in such a situation, you almost go out of government control over your business – your company (offshore), no one controls absolutely all cash generated during the dispose of the deal as you wish, no records pass is not needed. Like a dream, right? However, you have the opportunity to implement it.
In the "import schema" everything should be the opposite. Scheme based on the undercharge goods imported to Ukraine. This scheme is very good in the case is the simultaneous import and export goods. Do not forget that for some kinds of goods are established so-called "Indicative prices", which will not allow you to manipulate the price of imported goods. All customs duties and taxes will be charged with "indicative value" and customs do not care how much money will stand you in contract. In any case, each situation must first calculate a scheme on paper, try different options and only then negotiate with partners about buying or selling goods.