It appeared that the imports of company A were not of a temporary nature but rather based on a strategic decision to source its production from Original Design Manufacturers (‘ODM’) which are companies that design and manufacture products that are then sold under other brand names.
Ilmes, et äriühingu A import ei ole ajutine, vaid tuleneb pigem strateegilisest otsusest kasutada allhanget ehk ettevõtteid, kes töötavad välja ja toodavad tooteid, mida hiljem müüakse teise kaubamärgi all.