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Importing from China to Europe with Offshore Corp.

You can even send him a fcl 40hq :p You would need to get them through custom clearence he is received so he will have to provide VAT number if he doesn't have then they will charge him VAT on import payable COD or bank . What type of goods and what value ?
 
yes ,once product reach Germany customs will ask him about goods value and to provide invoice with price of purchase. If he is not vat registered he will pay vat and duty based on that information at this stage. Vat in Germany is 19% of goods value then duty depends on what type of fan may be around 3.7%