Created in 2014, PIEUX ML specialises in the manufacture and installation of screwed piles Present in Martinique and French Guiana, the company offers solutions adapted to the specificities of the terrain while reducing invasive methods (drilling, excavations etc.) The principle of the technology proposed by PIEUX ML consists of screwing a set of piles that will serve as foundations. The execution is carried out with backflow of the ground, i.e. the piles are placed in the ground without drilling or excavation of material (NF EN 12699: 2015-07). The screwed piles are made of petroleum tubes and have one or more propellers at their base. They are dark in the ground by screwing, under the combined action of rotational forces and vertical thrust. As part of its activity, PIEUX ML imports tubes and propellers from Europe by 40 and 20 feet complete container or groupage in order to make the use of sea freight profitable. Since the delivery of these inputs impacts the total cost of the finished product, the company wishes to benefit from freight aid in order to compensate for this extra cost linked to ultra-periphericity and limit the pass-through on the selling price of its products. The transaction therefore consists of taking into account additional costs relating to handling and freight for the importation of: (steel tubes, other tubes, constructions and parts of construction, steel propellers, steel plates, flat irons, etc.)