Tariffs under the EPA

Under the EU-Japan agreement, tariffs on many food categories were removed or phased out. This includes sake, soy sauce, confectionery, tea and wagyu beef. Both sides recognise each other's protected names (geographical indications). To get the lower tariff, you need origin documentation. These are statements under the rules of the EPA. You arrange them once with the Japanese exporter and use them again for every shipment.

The compliance file

Importing food or drinks into the EU? See which EU registrations your products need in the Europe Ready Check.

The importing company needs a food business registration. It must also meet the EU food-safety rules for each category. Examples are additive lists, contaminant limits and novel-food checks for less common products. Labels must be in the language of each market where you sell the goods. See the full compliance guide. Animal products are checked at approved border posts by veterinary control. For alcohol, you need an excise registration. With duty suspension arrangements, your cash flow is better.

You can import into the EU through the Netherlands and pay zero VAT at the border. See fiscal representation for non-EU importers. There you read about the Article 23 licence, the EORI number and the monthly work involved.

The Dutch import entity

The BV has all the registrations. The Article 23 licence covers the import VAT (the licence). Schiphol and Rotterdam handle the cold chain. One entity sells across the EU: wholesale on reverse-charge, and direct-to-consumer through the OSS (the OSS system). The same setup applies to every import business here, including webshops and the wider Japan-Netherlands guide.