Expanding a wholesale business into a new country looks simple on a map. In practice, margin is decided by details: duties, VAT mechanics, registrations, return rates and payment behaviour. This is the checklist we use in our market and jurisdiction reports.
Demand and price
- Retail and marketplace price levels for the target products.
- Number of competing sellers and their positioning.
- Seasonality and promotional calendar.
Tax and customs
- HS classification and applicable duty rates for imports from outside the EU/UK.
- B2B intra-EU supplies and the reverse-charge mechanism; OSS for distance sales to consumers.
- Whether local VAT registration is triggered by holding stock in the country.
Product rules
- CE/UKCA, WEEE, packaging and battery EPR, GPSR responsible person.
- Language requirements for labels and manuals.
Logistics and returns
- Delivery cost and time from your warehouse, typical return rates by category.
- Availability of local reverse-logistics partners.
Counterparties
- Company registry checks, ownership and sanctions screening for buyers and suppliers.
- Usual payment terms and credit-insurance availability.
Answering these questions takes days, not months — and prevents the expensive surprises that appear after the first container arrives.
Need help with this? Talk to our team.
This article is general information, not legal or tax advice.