Founded in 1973, DENEL’s main activity is the manufacture of fruit juices and jams based on tropical fruits. It has developed complementary activities and the first processing of fruit into purées intended to form part of the composition of juices and confintures, trading of fruit juices and groceries which it cannot manufacture locally. The company also manufactures a small range of juices and jams. Denel is required as part of its activities to source various packaging outside Martinique. This supply, mainly in Europe, generates significant additional costs that this operation will minimise. In order to cope with the structural handicaps which penalise its activity, DENEL requests freight assistance to partially offset the additional costs associated with importing inputs not available in the territory Thus, the operation consists of taking into account the costs of additional costs relating to the handling and freight of the following goods, packaging: * Glass jars * capsules * bricks * aluminum pre-folded cartons * stoppers * Bag in Box * Paper * Iron * Aluminium * DENEL Glass belongs to a group with a turnover exceeding 50 million and employing more than 250 people, therefore DENEL is a large company. As at 31/12/2021, its turnover is EUR 14053366 with a workforce of 42 employees