Cross-Border Trade Guide
HS 6404 · FOOTWEAR, OUTER SOLE RUB, PLAST OR LEA & UPPER TEXAnnual bilateral volume: $2.6B
Estimated Duties
8-17%
MFN 8-17% + import VAT
Transit Time
18-25 days
End to end
Compliance
REACH + Footwear Dir.
Chemicals + material labelling
Export Rebate
0%
IVA zero-rated; IMMEX duty drawback available
DUTY CALCULATION — EU (GERMANY)
Base Duty
0%
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 |
| Estimated total landed cost | ~$123,791 |
* Estimates based on $100K FOB shipment of electronics (HS 85). Actual costs vary by exact HS code, weight/volume, and current rates.
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