The Economic Partnership Agreement between the EU and Japan which came into effect last month will see nearly 1 billion euros of import duties being scrapped. To take advantage of this preferential tariff treatment you as an importer have two possibilities:

  • proof of origin (importer’s knowledge)
  • certificate of origin (registered exporter)

Importer’s knowledge

Based on your own knowledge of the origin of the products you can submit an application for preferential tariff treatment.

You must demonstrate this knowledge on the basis of documents or other evidence made available to you by the exporter of the products. You yourself are fully responsible for demonstrating the origin of the products.

To make use of this possibility you as the declarant must fill in the following information in the free trade declaration:

  • in box 36: code 300
  • in box 34: origin JP
  • in box 44: add U112

Certificate of origin

If your exporter (in the EU) is a registered exporter (REX), or if your exporter (in Japan) has a Japan Corporate Number, then they can draw up a certificate for you for exporting products from respectively the EU to Japan or from Japan to the EU.

In the EU registration is obligatory for origin consignments with a value of more than 6,000 euros. For consignments worth less than this, registration is not necessary when drawing up a certificate of origin.

For more information on REX see: https://financien.belgium.be/nl/douane_accijnzen/ondernemingen/facilitatie/rex-de-zelfcertificatie
To make use of this possibility you as the declarant must fill in the following information in the free trade declaration:

  • in box 36: code 300
  • in box 34: origin JP
  • in box 44: add U110

Multiple consignments

A certificate of origin can also be issued for multiple consignments of identical products. In this case REX registration is always required, even for consignments worth less than 6,000 euros.

To make use of this possibility you as the declarant must fill in the following information in the free trade declaration:

  • in box 36: code 300
  • in box 34: origin JP
  • in box 44: add U111

The maximum validity of the certificate of origin is 12 months.

Download the full Economic Partnership Agreement at http://publications.europa.eu/resource/cellar/5805924c-09a3-11e9-81b4-01aa75ed71a1.0016.01/DOC_1