Importing Pokémon cards from Japan as a business: shipping, customs, duties and VAT
When you import Pokémon cards from Japan for resale, your business is normally the importer of record: you pay import duty, import VAT or GST and any clearance fees in your own country, usually to the carrier before delivery. Duty on trading cards (HS 9504.40) is low or zero in most major markets. Import VAT or GST is usually the biggest charge, and it is worked out on the goods plus shipping plus duty, not on the goods alone.
Last updated September 25, 2026
Who pays duty and import VAT on cards from Japan?
As a trade buyer you are normally the importer of record. Import duty, VAT or GST and customs clearance fees are charged by your own country's customs authority. They are not part of the price you pay the supplier.
In practice the carrier usually pays these charges at the border and collects them from you before it releases the parcel. If they go unpaid, the shipment can be held or returned, so budget for import charges before you order, not when the parcel arrives.
Fudakura's prices and shipping quotes exclude these charges. See shipping and customs for our side of the process and payment for how orders are invoiced.
What paperwork comes with the shipment?
A commercial shipment from Japan should travel with a commercial invoice listing the goods, quantities, unit prices, total value, and the seller and buyer. Customs uses it to classify the goods, value them and calculate your charges.
Expect goods to be declared at their full commercial value. A supplier that offers to under-declare or mark a trade order as a gift is putting you at risk: it is an offence in both the exporting and importing country, and it can void carrier insurance. Fudakura declares every order accurately, with a commercial invoice.
Trading cards are generally classified under HS subheading 9504.40 (playing cards). Products that bundle other items with the cards, such as some Elite Trainer Boxes, may need checking, so confirm the classification with your broker before your first import.
In the EU, a business carrying out customs activities generally needs an EORI number. Have it ready, along with your VAT number, for the carrier.
How much duty will I pay in the EU, UK, US and Australia?
Rates below were checked on 25 September 2026 for HS 9504.40. Tariffs change, so confirm the current rate with your customs authority or broker before relying on it.
- EU: 2.7% third-country duty. 0% for goods of Japanese origin when a preference is claimed under the EU–Japan Economic Partnership Agreement.
- UK: 2% under the UK Global Tariff. 0% for goods of Japanese origin claimed under the UK–Japan CEPA. Import VAT is 20%.
- US: the general duty rate for HTSUS 9504.40.00 is Free. Additional tariffs on imports have changed several times in 2025–2026, so ask your customs broker what currently applies to this product from Japan.
- Australia: goods valued over A$1,000 need an import declaration and are liable to any applicable duty, GST and an import processing charge. Your broker can confirm the duty rate for your product.
Does origin matter?
Yes. The preferential 0% rates depend on where the goods were made, not where they ship from. Japanese-language product is often made in Japan. English-language product sold by a Japanese supplier may have been made elsewhere and may not qualify.
Under the EU–Japan EPA, a preference can be claimed with a statement on origin on the invoice, or on the importer's own knowledge of the goods' origin backed by supporting documents. Ask your supplier what origin documentation they can provide for each product before you claim a preference.
How is import VAT or GST calculated?
Import VAT is not charged on the invoice value alone. In the EU the base is the customs value of the goods plus duty and incidental costs, such as transport and insurance to the first place of destination. You then pay your member state's standard rate, for example 21% in Belgium or 19% in Germany.
Australia works the same way: GST is 10% of the value of the taxable importation, which includes the customs value, duty, and transport and insurance to Australia. In Colombia, IVA is generally 19%, charged on the customs value plus duties.
If your business is VAT- or GST-registered, you may be able to recover import VAT through your return, or defer it under national schemes. That changes your cash flow, not the headline cost. Your accountant can confirm how it works for you.
What does a landed-cost calculation look like?
A real Fudakura checkout quote: 6 Japanese 30th Celebration booster boxes (M6a) at our 6-box price of USD 279 each, shipped to Belgium. That is USD 1,674 of goods in a 2.76 kg shipment, with EMS at USD 82 or DHL Express at USD 112. Using EMS, and keeping amounts in USD for simplicity (customs converts to euros at its own rate):
- Goods + EMS shipping: USD 1,674 + 82 = USD 1,756
- Without a preference claim: duty 2.7% = USD 47.41; VAT 21% on USD 1,803.41 = USD 378.72; landed cost USD 2,182.13, about USD 364 per box
- With an EU–Japan EPA preference: duty 0%; VAT 21% on USD 1,756 = USD 368.76; landed cost USD 2,124.76, about USD 354 per box
- If you can recover the import VAT: about USD 301 per box without the preference, or USD 293 with it
For simplicity, duty here is charged on goods plus the full shipping cost. For air shipments EU customs may count only part of the freight in the customs value, so actual duty can be slightly lower.
Is there still a low-value duty exemption?
EU: no. The €150 customs duty exemption applied only until 30 June 2026. From 1 July 2026 until 1 July 2028, low-value distance sales (consignments of €150 or less) pay a temporary flat duty of €3 per item, where an item means each different tariff classification in the parcel, not each unit. Most trade orders are well above €150, so the normal rules above apply.
US: no. Duty-free de minimis treatment for shipments of $800 or less has been suspended for all countries since 29 August 2025, so low-value shipments from Japan need a formal or informal entry.
Australia: goods of A$1,000 or less are generally free of duty and GST at the border, but GST on low-value imports can instead be collected by the seller, and the rules differ for GST-registered businesses. Check with your broker.
EMS, DHL or FedEx: which carrier should I choose?
Fudakura ships from Japan by Japan Post EMS and DHL Express, with FedEx International Priority also offered for North America. All three are tracked services. Estimated transit times for a 2–5 kg parcel, in business days after dispatch and excluding customs (checkout shows the range for your actual weight):
- US, Canada and Mexico: EMS 5–9, DHL 3–5, FedEx 3–6
- Europe and UK: EMS 6–11, DHL 3–6
- Australia and New Zealand: EMS 5–9, DHL 3–5
- East and Southeast Asia: EMS 3–5, DHL 2–4
- South America (e.g. Colombia): EMS 7–14, DHL 4–8
What changes the total cost besides the rate?
EMS is usually cheaper and the express couriers faster. Because shipping is part of the VAT base, a cheaper carrier also slightly lowers your import VAT.
Carriers also handle clearance differently, and express couriers may add their own clearance or disbursement fee. Compare total cost for your country, not the shipping rate alone.
We usually dispatch within two business days of cleared payment. Shipping is quoted at checkout from the real parcel weight, and heavy orders are split into several parcels, shown before you pay.
What about Latin America and other countries?
Import duty and VAT vary widely across Latin America, and several countries have special regimes for courier shipments. For regular trade imports, work with a local customs broker before your first order.
If your country isn't on our published shipping list, ask us for a manual quote.
Checklist before you place a trade order from Japan
- Confirm the HS classification (9504.40 for cards) and the current duty rate with your broker
- Ask your supplier what origin documentation they can provide, if you plan to claim a preferential rate
- Have your EORI (EU), VAT or GST number and business details ready for the carrier
- Work out the landed cost, including VAT on shipping and duty, before you set shelf prices
- Compare carriers on transit time and clearance fees, not shipping price alone
- Make sure someone can pay import charges promptly so the shipment isn't held
- Inspect on arrival and report damage or shortages within 7 days; see returns
- Ready to price a volume order? See how wholesale works or request a quote
Sources
- EU tariff (TARIC)
- EU customs reform: end of the €150 exemption
- EU guidance: temporary €3 flat duty until 1 July 2028
- EU VAT: taxable amount
- Your Europe: VAT rates
- EU EORI number
- EU–Japan EPA: statements on origin
- UK Trade Tariff: 9504400000
- UK–Japan CEPA summary
- US Harmonized Tariff Schedule (USITC)
- CBP: suspension of de minimis
- Federal Register: indefinite suspension of de minimis (June 2026)
- Australian Border Force: GST and other taxes
- DIAN (Colombia): IVA base on imports, Estatuto Tributario art. 459
General information, not legal or tax advice. Rules and rates change; check with your customs authority, broker or adviser where it matters.