Home/Trade Route/HS 6402

Cross-Border Trade Guide

🇬🇧 United Kingdom 🇪🇺 EU (Germany)

HS 6402 · FOOTWEAR, OUTER SOLE & UPPER RUBBER OR PLAST NESOIAnnual bilateral volume: $3.4B

Estimated Duties

8-17%

MFN 8-17% + import VAT

Transit Time

2-5 days

End to end

Compliance

REACH + Footwear Dir.

Chemicals + material labelling

Export Rebate

0%

VAT zero-rated (20% reclaim)

Key Rules

United Kingdom 🇬🇧 EU (Germany) 🇪🇺

UK Export Certifications
Required Export Documents (UK)
Export via CDS
Export via CDS
Shipping Timeline from EU
Shipping Timeline to EU
Shipping Timeline from UK
Shipping Timeline to UK
💰

Estimated Cost Breakdown

per $100K shipment · United KingdomEU (Germany)

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
United Kingdom export tax rebate (20%)-$20,000
Estimated total landed cost~$103,791

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

CERTIFICATIONS
UK Export Certifications
No general export certification. Strategic goods: UK Strategic Export Control Lists (Wassenaar-aligned). License from Export Control Joint Unit (ECJU).
§REQUIRED DOCUMENTS
Required Export Documents (UK)
Export declaration (CDS), Commercial Invoice, Packing List, B/L, Certificate of Origin, Export License (strategic goods).
PROCESS STEPS
Export via CDS
Electronic declaration through CDS. Export control screening. Zero-rated for VAT.
PROCESS STEPS
Export via CDS
Electronic declaration through CDS. Export control screening. Zero-rated for VAT.
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 UK
UK → China: 25-35 days. UK → US: 10-20 days. UK → EU: 2-5 days. UK → Japan: 25-35 days.
Shipping Timeline to UK
From China: 25-35 days ocean. From US: 10-20 days. From Japan: 25-35 days. From EU: 2-5 days (but full customs post-Brexit). Clearance: 1-3 days.
§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 United Kingdom

UK Export Controls
Strategic Export Control Lists for dual-use/military items. Sanctions compliance required. To EU: must prove UK origin for TCA zero tariff.

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 ↗