A simple European subsidiary with just an address (e.g., a mailbox company or a sales office without production) would not directly reduce import duties for a company importing goods into the EU. Import duties are typically based on the origin of the goods, not the company’s address. However, there are some indirect advantages such a subsidiary might offer:

1. Simplified Customs Procedures and Administration

• A European entity could act as the EU-based importer, potentially simplifying customs paperwork.

• It could more easily obtain an EORI number (Economic Operators Registration and Identification), required for customs clearance within the EU.

2. More Flexibility in Pricing and Transactions

• The European subsidiary could serve as an intermediary, allowing for greater pricing flexibility and more favorable trading conditions within the EU.

• This might also open up tax planning opportunities, depending on local regulations.

3. Access to EU Trade Benefits and Incentives

• If the EU provides grants, subsidies, or preferential treatment for EU-based companies, a local entity might help take advantage of such programs.

• Some trade agreements or regulations might offer benefits exclusively to EU-based businesses.

4. Trust and Market Perception

• A European address can enhance customer trust, making it easier to do business with European clients.

• It could also provide a legal presence in the EU, helping with warranty claims, dispute resolution, and contract enforcement.

5. Potential to Circumvent Certain Trade Barriers

• Some EU regulations or restrictions may apply only to non-EU businesses. Having an EU-based entity might help navigate these restrictions more effectively.

• This could be relevant for public tenders or sector-specific regulations.

Conclusion

A simple EU subsidiary alone does not eliminate import duties on Outside-EU-made goods. To fully avoid tariffs, the company would need to manufacture within the EU or source goods from a country with preferential trade agreements. However, an EU presence can still offer administrative, tax, and business advantages that improve market access and operational efficiency.