Duty: zero under CN 0902
Green tea enters the European Union under Combined Nomenclature heading 0902 (tea, whether or not flavoured). Unflavoured green tea in packs of any size carries a conventional duty rate of zero, so matcha pays no customs duty into any of the 27 member states. The EU-Japan Economic Partnership Agreement, in force since 2019, did not need to lower it further. What you pay at the border is import VAT, and that is where the country matters.
One exception to watch: a flavoured blend, a latte mix with sugar and milk powder, or a capsule is no longer plain tea and may be classified under 2101 or 2106 with its own duty. If you buy a sweetened product, ask for the classification before you quote a landed price.
Import VAT by country
Import VAT is charged at the rate of the member state where the goods are released for free circulation, and most countries put tea on a reduced food rate. A VAT-registered business recovers it as input tax, so it is a cash-flow item rather than a cost, but it changes the invoice the courier hands you.
| Country | VAT on tea (2026) | Note |
|---|---|---|
| Germany | 7 % | Reduced rate for food, tea included |
| France | 5.5 % | Reduced rate for food |
| Netherlands | 9 % | Article 23 licence lets importers defer it |
| Belgium | 6 % | Reduced rate for food |
| Italy | 10 % | Reduced rate for tea and coffee |
| Spain | 10 % | Reduced rate for most food |
| Austria | 10 % | Reduced rate for food |
| Ireland | 0 % | Tea is zero-rated |
| Denmark | 25 % | Single standard rate, no reduced rate for food |
| Sweden | 12 % | Reduced rate for food |
Two practical points. First, the courier or your broker pays the VAT at the border and bills you, usually with a clearance fee, unless you hold a deferment arrangement such as the Dutch Article 23 licence. Second, a distributor who clears once in Rotterdam or Hamburg can then move the goods anywhere in the EU in free circulation; VAT on the onward sale follows the normal intra-EU rules.
Pesticide limits: where Japan and the EU differ
The EU sets maximum residue levels for pesticides on tea under Regulation 396/2005, and for several compounds that Japanese growers may use legally the EU limit is lower than Japan's, in some cases the default of 0.01 mg/kg. This is the single most common reason a Japanese tea shipment runs into trouble in Europe, and it has nothing to do with the tea being unsafe in Japan. It is a difference between two rulebooks.
What to do about it is simple: ask for the residue report for the lot before you order, and ask whether the lot was tested against EU limits. We send the current residue report with each lot and can run an EU-scope analysis on request. Organic lots are the easy case; Jun is grown without synthetic pesticides under JAS, which is why it is the lot most of our German and Dutch customers start with.
One more regulation to know by name: the EU removed its remaining Fukushima-related import conditions on Japanese food in August 2023, so there is no longer a radioactivity certificate or pre-export test required for tea from any prefecture. Some buyers still ask for a radiation result on the COA, and the mills can provide one.
Organic: the Certificate of Inspection
To sell matcha as organic in the EU, three things have to line up. The lot must be certified organic in Japan under JAS, which the EU recognises for plant products under its equivalence arrangement. The importer, or the first consignee, must be registered with an organic control body in their member state (an Öko-Kontrollstelle in Germany, Skal in the Netherlands, Ecocert or another body in France). And every consignment needs a Certificate of Inspection, the COI, issued in the EU's TRACES system by the exporter's control body before the goods arrive and endorsed at the border.
- Who raises the COI: the exporter's side. We raise it for every organic lot; you give us your importer and first-consignee details.
- When: before departure. A COI raised after the goods land is the most common reason organic tea is downgraded to conventional at the border.
- What it costs: the control body's fee for the COI and, in some member states, a border inspection fee paid by the importer.
- If it goes wrong: the tea is still legal to sell, but not as organic. Decide before you print labels.
Our note on JAS and USDA explains what each certificate covers; the EU path is the COI described here.
Labelling and the importer's registrations
Bulk foil bags that you open behind your own bar are business-to-business goods and do not need consumer labelling. Anything sold to a consumer in a pack must follow the Food Information to Consumers Regulation (1169/2011): the name of the food, the ingredient list (for plain matcha, a single ingredient), net quantity, best-before date, storage conditions, the name and address of the EU food business responsible, and the country of origin, in the language of the country of sale. Organic packs add the EU leaf logo with the control body code and the origin statement.
On your side, the registrations are light. Your business needs an EORI number for customs and should be registered as a food business with the national authority, as every café already is. There is no import licence for tea. Tea from Japan is not on the EU's list of high-risk non-animal products, so no advance notification through the border control system is normally required for plain matcha; your broker will tell you if that changes.
Documents we send with every shipment
- Commercial invoice with the CN code 0902, the incoterm (FOB Osaka or DDP) and your EORI number.
- Packing list with lot numbers and net weights per bag.
- Certificate of analysis for the lot and the current residue report; an EU-scope report when requested.
- The mill's certificates: JAS organic where applicable, halal and kosher for the certified line.
- For organic lots, the COI raised in TRACES before departure.
- A certificate of origin on request; a few brokers want one, most do not for tea.
Courier or Rotterdam
Under about 30 kg, air courier from Osaka reaches Germany, France, the Netherlands and most of the EU in four to seven days; our Germany, France and Netherlands pages show the estimates. From about 100 kg, sea freight LCL into Rotterdam or Hamburg takes five to six weeks port to port and costs a fraction per kilo. A distributor serving several countries clears once at the port and ships onward in free circulation.
If you want to see the paperwork before you commit, request samples and ask for the documents for Jun with them. The residue report and a specimen COI are the two pages a European buyer should read before anything else.
Questions buyers ask
Is there import duty on matcha in the EU?
No. Unflavoured green tea under CN 0902 is duty-free into all EU member states. Import VAT applies at the destination country's rate for tea, and is recoverable for VAT-registered businesses.
Do I need a licence to import tea into the EU?
No import licence. You need an EORI number for customs and a food business registration with your national authority. Organic claims need a Certificate of Inspection raised in TRACES before arrival and an importer registered with an organic control body.
Why does Japanese tea sometimes fail EU residue checks?
Because EU maximum residue levels for a few compounds are lower than Japan's. Ask for the lot's residue report and, if you want certainty, an EU-scope test before ordering. Organic lots avoid the issue.
Can a Dutch or German importer resell our matcha across the EU?
Yes. Once cleared into free circulation in one member state, the goods move freely within the EU; VAT on the onward sale follows the usual intra-EU rules.
