Home/Trade Route/HS 7304

Cross-Border Trade Guide

🇯🇵 Japan → 🇪🇺 EU (Germany)

HS 7304 · TUBES, PIPES ETC, SEAMLESS, IRON NESOI & STEELAnnual bilateral volume: $262M

Estimated Duties

ITA + 19-25% import VAT

Transit Time

25-35 days

End to end

Compliance

CE + RED

CE mark + Radio Eq. Directive

Export Rebate

Consumption tax zero-rated

Key Rules

Japan 🇯🇵 → EU (Germany) 🇪🇺

›Japan Export Certifications

›Required Export Documents (Japan)

›Register as Exporter

›Prepare Export Documents

›Submit Export Declaration via NACCS (輸出申告)

✓Consumption Tax Zero-Rating on Exports

›Register as Exporter

›Prepare Export Documents

💰

Estimated Cost Breakdown

per $100K shipment · Japan → EU (Germany)

DUTY CALCULATION — EU (GERMANY)

Base Duty

MFN (ITA): Free

VAT 19% (Germany)

19%

on (CIF + duty)

Effective Total

~0%

duty only

Product cost (FOB)	$100,000
Ocean freight (est.)	$3,500
Marine insurance (0.4%)	$400
VAT 19% (Germany) on $103,900	$19,741
Customs broker	~$150
Japan export tax rebate (10%)	-$10,000
Estimated total landed cost	~$113,791

* Estimates based on $100K FOB shipment of electronics (HS 85). Actual costs vary by exact HS code, weight/volume, and current rates.

✓CERTIFICATIONS

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Japan Export Certifications

No general export certification requirement for most products. Export-controlled items (semiconductor equipment, dual-use goods) require METI export license. Catch-all control: if exporter knows/suspects military end-use, license required even for non-listed items. Chemical weapons/biological weapons related: always require license.

§REQUIRED DOCUMENTS

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Required Export Documents (Japan)

Export Declaration (輸出申告, filed via NACCS), Commercial Invoice, Packing List, Bill of Lading or Airway Bill, Certificate of Origin (if importing country requires), Export License (輸出許可, only for controlled items under Foreign Exchange Act). AEO-certified exporters can use simplified documentation.

›PROCESS STEPS

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Register with Japan Customs. AEO (Authorized Economic Operator) certification available for frequent exporters, providing simplified procedures and faster clearance.

●

Prepare Export Documents

Required: Export Declaration, Commercial Invoice, Packing List, B/L or AWB. If goods are export-controlled (e.g., semiconductor equipment): Export License from METI required.

●

Submit Export Declaration via NACCS (輸出申告)

Filed electronically through NACCS. Customs may inspect based on risk assessment. After approval, Export Permit (輸出許可) is issued and goods can be loaded.

●

Consumption Tax Zero-Rating on Exports

Exports are zero-rated for consumption tax (0%). Exporters can reclaim consumption tax paid on inputs through the tax return process. Refund typically takes 1-3 months.

›PROCESS STEPS

●

Register with Japan Customs. AEO (Authorized Economic Operator) certification available for frequent exporters, providing simplified procedures and faster clearance.

●

Prepare Export Documents

Required: Export Declaration, Commercial Invoice, Packing List, B/L or AWB. If goods are export-controlled (e.g., semiconductor equipment): Export License from METI required.

●

Submit Export Declaration via NACCS (輸出申告)

Filed electronically through NACCS. Customs may inspect based on risk assessment. After approval, Export Permit (輸出許可) is issued and goods can be loaded.

●

Consumption Tax Zero-Rating on Exports

Exports are zero-rated for consumption tax (0%). Exporters can reclaim consumption tax paid on inputs through the tax return process. Refund typically takes 1-3 months.

→SHIPPING & TIMELINE

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Shipping Timeline from EU

EU → China: Ocean 25-35 days, $2,500-4,500/FEU. EU → US: Ocean 10-14 days, $2,000-3,500/FEU. EU → Japan: Ocean 25-35 days, $2,500-4,000/FEU.

●

Shipping Timeline to EU

From China: Ocean (Shanghai→Rotterdam) 25-35 days via Suez, $2,500-4,500/FEU. Air 2-3 days, $4-7/kg. From US: Ocean (NY→Rotterdam) 10-14 days, $2,000-3,500/FEU. Air 1-2 days, $3-6/kg. From Japan: Ocean (Tokyo→Hamburg) 25-35 days via Suez, $2,500-4,000/FEU. From Korea: Ocean 25-32 days, $2,200-3,800/FEU. Customs clearance: 1-3 days typical.

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Shipping Timeline from Japan

Japan → US (West Coast): Ocean 10-14 days, $2,000-4,000/FEU. Air 2-3 days, $5-8/kg. Japan → US (East Coast): Ocean 20-25 days via Panama, $3,500-5,500/FEU. Japan → China: Ocean 3-5 days, $500-1,200/FEU. Air 1-2 days, $3-6/kg. Japan → EU: Ocean 25-35 days via Suez, $2,500-4,000/FEU. Japan → Korea: Ocean 1-3 days, $300-600/FEU. Export customs clearance: typically same-day for AEO, 1-2 days for others.

●

Shipping Timeline to Japan

Ocean from China: Shanghai→Tokyo 3-5 days, Shenzhen→Tokyo 5-7 days. Cost: $500-1,200/FEU. Ocean from US: LA→Tokyo 10-14 days, LA→Osaka 11-15 days. Cost: $2,000-4,000/FEU. Air from China: 1-2 days, $3-6/kg. Air from US: 2-3 days, $5-8/kg.

§REQUIRED DOCUMENTS

●

Single Administrative Document (SAD)

Standard EU customs declaration form. Filed electronically. Contains: importer details, goods description, HS/CN code, origin, customs value, duty calculation.

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Commercial Invoice

Must include: seller/buyer, description, quantity, value, Incoterms, origin country.

●

Packing List

Detailed contents per package: weights, dimensions, marks.

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Bill of Lading / Air Waybill

Transport document for cargo release.

●

Certificate of Origin / EUR.1

Required for preferential tariff rates under FTAs/EPAs. EUR.1 movement certificate or origin self-declaration. For EU-Japan EPA: origin declaration on invoice by approved exporter.

●

CE Declaration of Conformity

Manufacturer's/importer's declaration that product meets applicable EU directives. Must accompany the product and be available to customs authorities on request.

›PROCESS STEPS

●

Pre-arrival Safety & Security (ICS2)

Since March 2024, all goods entering the EU must have Entry Summary Declaration (ENS) filed via ICS2 system before arrival. Air cargo: before loading. Ocean cargo: 24h before loading at port of departure.

●

Customs Declaration (SAD/Electronic)

Import declaration filed electronically via national customs system (e.g., ATLAS in Germany, DELTA in France). Single Administrative Document (SAD) or electronic equivalent. EU moving to fully electronic customs by 2028.

●

Customs Examination & Release

Risk-based inspection. Green channel (immediate release), Orange (document check), Red (physical inspection). AEO (Authorized Economic Operator) certified importers get expedited processing. Typical clearance: 1-3 business days.

●

Pay Customs Duty + VAT

Pay customs duty (TARIC rate) + import VAT. VAT paid at import can be reclaimed as input tax by VAT-registered businesses. Germany: 19% VAT. France: 20%. Netherlands: 21%. Italy: 22%. Varies by member state.

¤TARIFF & DUTIES

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EU TARIC Tariff — Electronics (HS 85)

Most electronics: 0% under WTO ITA. EU is ITA signatory. HS 8517, 8471, 8528 = Free. Non-ITA electronics may have 2-14% MFN rates. Check TARIC database for exact rates. EU-Japan EPA: additional tariff elimination for Japanese goods (most electronics already Free). EU-Korea FTA: tariff elimination for Korean goods. No EU-China FTA: Chinese goods pay MFN rates (but most electronics = Free under ITA). No EU-US FTA: US goods pay MFN rates.

●

EU Import VAT

Import VAT applied on (customs value + duty + transport to EU border). Rate varies by member state: Germany 19%, France 20%, Netherlands 21%, Spain 21%, Italy 22%, Sweden 25%. VAT-registered businesses can reclaim import VAT as input tax credit. Reverse charge mechanism available in some countries for B2B imports.

●

CBAM (Carbon Border Adjustment Mechanism)

EU CBAM transitional phase since October 2023. Full implementation from January 2026. Applies to: iron/steel, aluminum, cement, fertilizers, electricity, hydrogen. Importers must purchase CBAM certificates reflecting the carbon price. Electronics (HS 85) NOT currently covered by CBAM. May expand in future.

●

EU-Japan EPA (Economic Partnership Agreement)

In effect since February 2019. EU's largest bilateral trade deal. Japan eliminated tariffs on ~97% of EU exports. EU eliminated tariffs on ~99% of Japanese imports. Electronics: already Free under ITA. Key benefits: food/agriculture (cheese, wine, pork from EU), auto parts, chemicals. Origin proof: self-declaration by approved/registered exporters.

✓CERTIFICATIONS

●

CE Marking (Conformité Européenne)

MANDATORY for products sold in the EU/EEA. Not a quality mark — it's a legal declaration that the product complies with applicable EU directives. For electronics: LVD (Low Voltage Directive 2014/35/EU), EMC Directive 2014/30/EU, RED (Radio Equipment Directive 2014/53/EU for wireless devices), RoHS Directive 2011/65/EU. Manufacturer/importer is responsible. Some products require Notified Body involvement. Timeline: 4-12 weeks. Cost: $5,000-30,000 depending on product complexity.

●

RED (Radio Equipment Directive 2014/53/EU)

Mandatory for ALL radio equipment (Wi-Fi, Bluetooth, cellular, NFC, etc.) sold in EU. Covers: safety, EMC, and efficient use of radio spectrum. Most products can use self-declaration with harmonized standards, but some need Notified Body. Equipment must be registered in REDCA database before placing on EU market.

●

REACH & RoHS Compliance

REACH (Registration, Evaluation, Authorisation of Chemicals): applies to all products containing chemicals. Importers must ensure substances are registered. SVHC (Substances of Very High Concern) above 0.1% must be declared. RoHS: restricts hazardous substances in electronics (lead, mercury, cadmium, etc.). EU RoHS aligns with but differs from China RoHS.

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WEEE (Waste Electrical & Electronic Equipment)

Importers/producers must register with national WEEE authority in each EU member state where they sell. Finance collection and recycling of e-waste. Registration required BEFORE placing products on market.

△

Export-Side Restrictions

Controls imposed by Japan

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Semiconductor Equipment Export Controls to China (2023+)

Since July 2023, Japan restricts export of advanced semiconductor manufacturing equipment to China under the Foreign Exchange and Foreign Trade Act (外為法). Covers 23+ categories: EUV/DUV lithography, advanced deposition (CVD/PVD for <14nm), etching, and inspection equipment. Export to China requires METI case-by-case approval (effectively denied). 2025: METI expanded controls to include advanced packaging and HBM-related equipment. Major affected companies: Tokyo Electron, SCREEN Holdings, Kokusai Electric, Advantest.

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Recent Advisories

Product recalls in the destination market

2026-04-09BISSELL Recalls Over One Million Steam Shot OmniReach Steam Cleaners Due to Risk of Serious Burn Hazard from Attachments

2026-04-09Easymake Adult Portable Bed Rails Recalled Due to Risk of Serious Injury or Death from Entrapment and Asphyxiation; Violates Mandatory Standard for Adult Portable Bed Rails; Imported by ZFZG-US

2026-04-09Halloween Pumpkin Carving Kits Recalled Due to Risk of Serious Injury or Death from Battery Ingestion; Violates Mandatory Standard for Consumer Products with Button Cell Batteries; Sold on Amazon by Besslly Store

2026-04-09LED Lights Recalled Due to Risk of Serious Injury or Death from Battery Ingestion; Violates Mandatory Standard for Consumer Products with Coin Batteries; Sold on Amazon by Happiness Light

2026-04-09Magnetic Drinkware Charms Recalled Due to Risk of Serious Injury or Death from Magnet Ingestion; Violate Mandatory Standard for Magnets; Sold on Amazon by Maitys

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Disclaimer: Figures are best-effort estimates based on April 2026 public regulations (§122, §232, §301, CBAM, RCEP, etc.). Verify with the relevant customs authority before trade decisions.Report data issue ↗