Setting up a business - tattoo artist

Except that using C.R.A.P. (Creative Revenue Accounting Practices) could land the OP in deep shit.

But the trading company idea is a good idea. Maybe specially in import/ export of tattoo related products? Like temporary tattoos that the OP designs and can help apply on the customer.

And maybe that could be used to upsell the customer to a permanent tattoo if the customer likes having it.