EU-Japan EPA: Claiming Preferential Tariff Treatment Upon Importation in Japan
Interim simplified procedure in case an importer is requested by Japan Customs to provide additional explanations on the origin of a product.
From 1 August 2019 to 30 November 2019, an importer who makes a claim based on a statement on origin and who, when requested by Japan Customs, cannot provide an additional explanation on the originating status of the product, may use electronic means (the NACCS platform) to describe that he/she cannot provide an explanation, by typing the following into the text field of the electronic import declaration:
In Japanese, type the following text:
In English, type the following text:
“I cannot provide an additional explanation on the originating status of the product.”
From 1 December 2019 the procedure is further simplified by inserting a predetermined code into the electronic import declaration on NACCS. Details will be announced later.
As provided in the Conclusions, the following elements will apply in cases when Japan Customs request an explanation at the time of import declaration from an importer who makes a claim for tariff preferences based on a statement on origin in accordance with Article 3.16. 2(a) of the EPA:
(i) An importer is not obliged to provide any additional explanation besides the statement on origin, on the originating status of the product which is not available to him/her.
(ii) To reply to a request for explanation, an importer is not asked to obtain additional information from the exporter who has made out the statement on origin, and the exporter is not obliged to provide such information.
(iii) An importer, who states that he/she cannot provide an explanation in addition to the “statement on origin” issued by the exporter, does not need to specify a reason why he/she cannot provide any such explanation.
(iv) The absence of an explanation in addition to the “statement on origin” will not lead to a rejection of the claim or a denial of the preferential tariff treatment under the Agreement.
(v) When necessary, a verification may be conducted based on Articles 3.21 and 3.22 of the Agreement which includes the use of risk assessment methods.
In addition, Japan Customs and DG TAXUD have set up their respective functional mailboxes to receive questions from traders on the application of the EPA RoO procedures:
For more information, please see:
- DG TAXUD: https://ec.europa.eu/taxation_customs/business/international-affairs/international-customs-cooperation-mutual-administrative-assistance-agreements/japan_en
- DG TRADE: http://trade.ec.europa.eu/doclib/press/index.cfm?id=2042