There is an article in Die Welt:
http://www.welt.de/motor/news/article112271173/Flexibel-gegen-Zoelle.html
It is basically a hypothetical situation about car export import from Europe to Brazil.
If the cars are assembled during the transport voyage on a ship that flies the flag of Brazil,
than Brazil cannot tax the import at arrival.
And the article states that this already happens with clothing goods from Asia to Europe.
Business opportunity at high seas, I might think. Well it is interesting. I donno what to do with it.
Any law experts? Any custom brokers? Any duty officers?