
South Korea to Germany · Declaration in German
Microwave ovens
- Customs value
- $184,440$180,000 goods + $3,900 freight + $540 insurance
- Duty
- 5% reduced to 0% under EU-Korea FTAsaves $9,222
- VAT
- $35,044
- Rules of origin
- Change of tariff heading rule (EU-Korea FTA); the exporter must show it.
- Estimated import charges
- $35,044
What the checks flagged
- Origin: the EU-Korea FTA rule is a change of tariff heading, so the exporter's origin declaration must show it before the 0% rate is claimed.
- CE marking and the EU declaration of conformity are flagged as needed before import. Freight and insurance are added to the FOB value to reach the customs value.





