Background: Developing a new transportation system requires legal advice to evaluate regulations imposed by countries. For example, the EU establishes TIR rules for the movement of goods within the EU region (UK-TaxTIR, 2013), CO2 emission requirements (UK-CO2, 2013) and special licensees (UK, 2013) for truck transport. Labor costs and tax reduction benefits for new investments should be determined before developing an autonomous or joint transportation solution. Customers have developed a fully proprietary ABC transportation system. Short-run cost analysis and break-even point (Parkin, 2011) 1) Assess whether the increase in demand is supported by the actual fixed cost structure 2) Assess long-term customer demand relative to the investment in the project with mixed capital investment 3) Evaluate the entire investment project against the company's cash flow Type of transportation options Actual: train, truck, boat and plane (without modification) Route Evaluation Analysis (RE) for an optimal decision on the transportation system REDelivery done Actual system runs at the same speed for customers (not change) Evaluate the positive impact on customers by increasing the speed Delivery speed versus additional costs (trade-off analysis) It is important to determine the table of travel considering country preferences such as: aviation facilities (e.g. Hong Kong facilities), road-rail facilities (i.e. Europe) and truck facilities (i.e. USA). To decide the optimal transportation schedule it is important to determine: • Distributor warehouses, for example ABC, should evaluate the benefits of changing the real warehouse to a duck-point warehouse... middle of paper... . .. Hall.NZ. (2013) New Zealand Transport Analysis [Online]. Available from: http://ipond.nzta.govt.nz/reporting/performance/workspace/ihtml/OpenDoc?DocInstanceID=1&DocUUID=0000013eca4bba33-0000-0dd5-0a120385&DocVersion=1&isSmartcut=true (accessed 13 December 2013). Parkin , M. (2011). Production and costs. London: Person.UK. (2013) Transport and distribution in the UK [Online]. Available from: https://www.gov.uk/transport-and-distribution-for-international-trade (accessed 13 December 2013).UK-CO2. (2013) CO2 planning [online]. Available from: http://www.transportdirect.info/web2/journeyplanning/journeyemissionscompare.aspx?&repeatingloop=Y (accessed 13 December 2013).UK-TaxTIR. (2013) EU transport taxation system [Online]. Available at: http://ec.europa.eu/taxation_customs/resources/documents/customs/procedural_aspects/transit/tir/transit_manuel_tir_en.pdf (accessed 13 December 2013).