Japan/EU EPA

日欧EPAについて、

経済連携協定(EPA:Economic Partnership Agreement)とは、2以上の国(又は地域)の間で、自由貿易協定(FTA:Free Trade Agreement)の要素(物品及びサービス貿易の自由化)に加え、貿易以外の分野、例えば人の移動や投資、政府調達、二国間協力等を含めて締結される包括的な協定をいいます。

物品貿易に係る自由貿易協定については、世界貿易機関(WTO)のGATT24条においてその要件が定められており、

  1. 構成国間の実質上全ての貿易について妥当な期間内に関税等を廃止すること

  2. 域外国に対する関税を引き上げないこと

という2つの要件を満たす場合に限り、最恵国待遇(すべての加盟国に対し無差別待遇)を基本とするWTO原則の例外として認められています。
詳細は下記税関のリンクを参照ください。

http://www.customs.go.jp/kyotsu/kokusai/fta-epa_index.htm

EU側からのUPDATEです。3/19
EPAを利用する場合、すべての申告について原産品申告明細書の添付を求められていましたが、輸出者が作成してあれば、その証明で可能になるとのことです
下記税関のホームページも参照ください 
http://www.customs.go.jp/roo/procedure/index.htm

This is update information as of 3/19/2019
As many of you know, with the start of the EU-Japan EPA preferential tariffs are applicable. In order to benefit from preferential treatment the rules of origin of the agreement have to be fulfilled. As part of them, origin has to proved. This is done either by a so called “Statement on Origin” issued by the exporter or by the importer based on his/her knowledge.

Despite having used the “Statement on Origin” issued by the exporter many importers have been asked for “additional information” by the importing authorities in Japan, i.e. Japan Customs. While the agreement have provisions for this, it was never thee intention of the EU side that this would be used for every shipment.

So in order to remedy and clarify the situation, Japan Customs has published an announcement saying that the importer does not have to submit “additional information” when it is not available to the importer. Neither can Japan Customs deny preferential treatment despite the importer not submitting the “additional information. Please note that this is only the case when a “Statement on Origin” issued by the exporter is used. When origin is certified based on the knowledge of the importer the 
importer does indeed have to be in possession of information that proves origin.

Also be aware that Japan Customs can still ask for verification. This procedure is however defined 
by the Rules of Origin in the agreement. The importer can still say that he/she does not have the information. In such cases, Japan cannot unilaterally deny preferential treatment, but may ask the exporting authority to investigate further. Only depending on the outcome of that investigation can Japan deny the preference.

For the information published by Japan Customs please follow the below links.
http://www.customs.go.jp/roo/english/text/eu-3-16e.htm  (English)
http://www.customs.go.jp/roo/text/eu-3-16.htm   (Japanese)

The announcement, with additional clarifications, is also published on the website of DG TAXUD:
Link to the pdf file:
https://ec.europa.eu/taxation_customs/sites/taxation/files/14-03-2019-information-article_3_16_3_jp.pdf


Link to TAXUD’s website:
https://ec.europa.eu/taxation_customs/business/international-affairs/international-customs-cooperation-mutual-administrative-assistance-agreements/japan_en

投稿者: mark

Logistics consulting for import and Japan domestic warehousing and distribution