The B2B2C model for your US expansion.
Reduce your duty costs and protect margins without changing how shoppers buy via ESW's Importer-of-Record model.
The US Is still a growth market. Don't let the old DTC model slow you down.
Don't open a US entity. Use ours.
The removal of de minimis and the constant fluctuation in the trade compliance landscapes have changed the economics of selling into the US. For fashion, luxury and lifestyle brands, every cross-border order now carries higher duty exposure, tighter compliance requirements, and less room to compete on price.
Brands are being pushed into a margin trap: absorb the cost and profitability disappears, pass the cost to the shopper and conversion suffers, or open a US entity and complexity, where cost and risk escalate fast.
Trade policy has moved. Most cross-border DTC models have not. Enter B2B2C.
Same shopper experience. Same delivery times. A smarter import process.
We restructure the import transaction itself, that's the B2B2C difference. This is not a calculation improvement. It is a different transaction.
Retail Import
$60 duty
on a $500 retail item.
B2B2C Import
$24 duty
on a $200 gross item.
$40m
Over €40 million in US duty and tax recoveries for clients operating with ESW’s B2B2C model.
60%
Reduction in US import duty, achieved by declaring on wholesale rather than retail value.
19%
checkout conversion year on year in Q1 2026 following B2B2C activation, in line with ESW benchmarks.
50%
sales rebound post B2B2C activation, surpassing pre-April 2025 levels within weeks.
The three stages of the B2B2C import model.
B2B2C structure through ESW's local entity.
Your goods sell to ESW's local entity at wholesale, which becomes the import event into the destination market. The consumer transaction that follows is domestic, processed by ESW as the Merchant of Record. Transfer of risk to ESW on collection or receipt of delivery of goods.
Trade compliance across the import lifecycle.
Trade compliance runs within the same model, not as a separate workflow. ESW holds the compliance responsibility as Importer of Record, covering import documentation, customs declarations, and regulatory monitoring. Your team is not managing classification or filings market by market.
Drawback assistance.
For eligible return and re-export flows, ESW identifies and recovers duty and VAT refunds. Recovered amounts improve net margin without adding internal overhead. It runs within the same model, not a separate claim process.
