Home/Trade Route/HS 0405

Cross-Border Trade Guide

🇰🇷 South Korea → 🇪🇺 EU (Germany)

HS 0405 · BUTTER AND OTHER FATS AND OILS DERIVED FROM MILKAnnual bilateral volume: $7K

Estimated Duties

~40%

MFN specific (€/kg) + TRQ + VAT

Transit Time

25-35 days

End to end

Compliance

EU Food Safety

Approved establishment list

Export Rebate

VAT zero-rated export

Key Rules

South Korea 🇰🇷 → EU (Germany) 🇪🇺

›Korean Export Certifications

›Required Export Documents (Korea)

›Export Declaration via UNI-PASS

›Register as Exporter with Korea Customs [KRE]

›Prepare Export Documents

›Prepare Export Documents [KRE]

›Submit Export Declaration via UNI-PASS (수출신고) [KRE]

✓VAT Zero-Rating on Exports [KRE]

💰

Estimated Cost Breakdown

per $100K shipment · South Korea → 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
South Korea 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

●

Korean Export Certifications

No general export certification. Strategic items: export license from MOTIE. Catch-all control: if aware of WMD end-use, must apply for license.

§REQUIRED DOCUMENTS

●

Required Export Documents (Korea)

Export declaration (UNI-PASS), Commercial Invoice, Packing List, B/L or AWB, Certificate of Origin, Export License for strategic items.

›PROCESS STEPS

●

Export Declaration via UNI-PASS

Filed electronically through UNI-PASS. Customs review and permit issuance. AEO-certified exporters get simplified procedures.

●

Exporters must register with Korea Customs Service (KCS) via UNI-PASS portal. Obtain trade business registration (무역업고유번호) from MOTIE. AEO certification available for frequent exporters — provides simplified procedures, priority processing, and mutual recognition with AEO programs in partner countries (US C-TPAT, EU AEO, Japan AEO, China AEO).

●

Prepare Export Documents

Export declaration, commercial invoice, packing list, B/L or AWB, certificate of origin (for FTA claims), export license (if strategic item).

●

Prepare Export Documents [KRE]

Required documents: Export Declaration (수출신고서), Commercial Invoice, Packing List, Bill of Lading or Air Waybill. If goods are strategic items: export license from MOTIE required. Certificate of Origin: issued by Korea Customs or Korean Chamber of Commerce (for general). For FTA preferential treatment at destination: use FTA-specific certificate format.

●

Submit Export Declaration via UNI-PASS (수출신고) [KRE]

Export declaration filed electronically through UNI-PASS by customs broker or exporter. Declaration includes: HS code, quantity, value (FOB), destination country, consignee. Customs examines declaration and may inspect goods at loading area. After acceptance, Export Declaration Acceptance Certificate (수출신고필증) is issued. Goods can then be loaded onto vessel/aircraft. Processing time: typically same-day.

●

VAT Zero-Rating on Exports [KRE]

Exports are zero-rated for VAT (0%). Exporters can claim refund of input VAT paid on materials and services used in producing exported goods. Refund processed through quarterly or monthly VAT returns. No export duties or export taxes in Korea.

›PROCESS STEPS

●

Export Declaration via UNI-PASS

Filed electronically through UNI-PASS. Customs review and permit issuance. AEO-certified exporters get simplified procedures.

●

Prepare Export Documents

Export declaration, commercial invoice, packing list, B/L or AWB, certificate of origin (for FTA claims), export license (if strategic item).

●

Prepare Export Documents [KRE]

●

Submit Export Declaration via UNI-PASS (수출신고) [KRE]

●

VAT Zero-Rating on Exports [KRE]

→SHIPPING & TIMELINE

●

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.

●

Shipping Timeline from Korea

Korea → China: Ocean 2-4 days, $300-700/FEU. Korea → US (West Coast): Ocean 12-16 days, $2,000-3,500/FEU. Korea → Japan: Ocean 1-3 days, $300-600/FEU. Korea → EU: Ocean 25-32 days, $2,200-3,800/FEU. Customs clearance: same-day (AEO) or 1 day.

●

Shipping Timeline to Korea

From China: Ocean 2-4 days, $300-700/FEU (very short route). Air 1-2 days, $2-5/kg. From US: Ocean 12-16 days, $2,000-3,500/FEU. Air 2-3 days, $5-8/kg. From Japan: Ocean 1-3 days, $300-600/FEU. Air same-day to 1 day. From EU: Ocean 25-32 days, $2,200-3,800/FEU. Customs clearance: 1-2 days (very fast).

●

Shipping Timeline to Korea [KRI]

Ocean from China: Shanghai→Busan 2-3 days, Shenzhen→Busan 4-6 days. Cost: $300-800/FEU. Ocean from US: LA→Busan 12-16 days, NY→Busan 25-30 days. Cost: $2,000-4,000/FEU. Ocean from Japan: Tokyo/Osaka→Busan 1-2 days. Cost: $200-500/FEU. Ocean from EU: Rotterdam→Busan 28-35 days. Cost: $2,500-5,000/FEU. Air from China: 2-4 hours. Air from US: 12-14 hours. Cost: $3-8/kg. Customs clearance: ~1 hour (UNI-PASS green channel), 1-3 days standard, 3-7 days with inspection. Major Korean ports: Busan (largest), Incheon, Gwangyang, Pyeongtaek.

§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.

●

Commercial Invoice

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

●

Packing List

Detailed contents per package: weights, dimensions, marks.

●

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

●

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.

●

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 South Korea

●

Korean Export Controls (Strategic Trade)

Korea's Strategic Trade Act controls export of dual-use and strategic items. Semiconductor materials/equipment: enhanced controls aligned with US/Japan restrictions. Since 2023, Korea joined US/Japan/Netherlands in restricting advanced semiconductor equipment to China. National strategic items: require approval from Ministry of Trade, Industry and Energy (MOTIE).

●

Strategic Items Export Control (전략물자수출통제) [KRE]

Korea controls export of strategic items under the Foreign Trade Act (대외무역법) and Public Notice on Export and Import of Strategic Items (전략물자수출입고시). Korea is a member of all 4 multilateral export control regimes: Wassenaar Arrangement, MTCR, Australia Group, NSG. Strategic items are classified in 15 categories covering nuclear, missiles, chemicals, biological agents, conventional weapons, and dual-use goods. Export license required from MOTIE for controlled items. Catch-all clause (상황허가): MOTIE can require license for ANY item if there is concern about WMD/missile end-use. Compliance: exporters must implement Internal Compliance Program (CP, 자율준수무역거래자). CP-certified exporters get expedited licensing.

●

Semiconductor Export — US Alignment and China Restrictions [KRE]

Korea has NOT independently imposed semiconductor export controls on China (unlike Japan/Netherlands). However, Korean companies are heavily affected by US export controls: (1) US rescinded VEU (Validated End User) status for Samsung and SK Hynix in Aug 2025, meaning their China fabs now need individual US licenses for US-origin equipment. (2) US introduced annual approval system for chipmaking tool exports to China (effective Jan 2026). (3) Samsung and SK Hynix received 2026 annual approvals (announced Dec 30, 2025) but uncertainty remains. (4) Foreign Direct Product Rule (FDPR): items made using US technology/software are subject to US controls even when manufactured in Korea — affects Korean-made equipment using US-origin components/software. Korea's own approach: 'technology sovereignty' policy — expanding domestic semiconductor supply chain while maintaining strategic alignment with US controls framework. MATCH Act (proposed April 2026): if passed, would further restrict China's access to semiconductor equipment via third countries including Korea.

●

Korea Export to China — General Status [KRE]

Korea does not maintain China-specific export restrictions beyond the multilateral strategic items framework. Korea-China trade remains robust: China is Korea's largest trading partner. Key Korean exports to China: semiconductors (largest category), displays, petrochemicals, auto parts, machinery, steel products. Semiconductor exports to China face growing complexity due to US FDPR and Entity List rules, but Korea itself has not implemented unilateral restrictions. China's retaliatory measures: none against Korea as of April 2026 (unlike China's tariffs on US/Australia goods).

※

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

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 ↗