I would like to apply preferential tariff rate by EPA/FTA. Please provide details about what I need to do.

Economic Partnership Agreements (EPA・FTA) Handling at FedEx (as of Jun.2023)

When importing goods into Japan, if the goods are eligible as originating from a country or region that has concluded an Economic Partnership Agreement with Japan, preferential tariff rates may be applied and declared in accordance with the terms of the agreement concluded for each agreement.  If you wish to declare with preferential tariff rates for FedEx declaration, please confirm that it meets the conditions for application, and submit the documents required by each agreement listed below.
 

Prerequisites for Application

• The preferential tax rates of the respective EPAs must be eligible for the items of cargo to be imported.
• The cargo fulfills rules of origin
• Each EPAs may not be applied concurrently. (e.g. RCEP and TPP11 may not be applied for one particular package)

No procedure is required if the total taxable value per declaration is less than 200,000 yen (low-value). For a detailed definition of low-value shipments, please refer to the General Preferential Tariff Manual and other documents available on the Customs website here.
 

Required documents

Required documents vary depending on each agreement. Please check the [Required Documents for Each Agreement] section to see which of the following applies to each agreement.

• When Certificate of Origin by the Third Party is required
  The original copy issued by the competent authority of the exporting country. (Electronic issuance of certificate of origin may be accepted a copy of e-mail or etc.)
  
• Self-Certification System

Both of the following documents prepared by the importer, exporter or producer are required. (We do not offer substitute creation services.)

- Origin Declaration Document

- Explanatory Sheet and other relevant materials to clarify that the product is of origin.

For details and sample forms for each self-certification system, please refer to the Customs website here.

• Approved Exporter Self-Certification System

- The exporter approved by competent authority of the exporting country is to contain the prescribed information for declaration.

As for the document, it will be an arbitrary form that covers the necessary information to be included. For details, please refer to the Ministry of Economy, Trade and Industry's Certified Exporter System (Certification of Persons Preparing Class II Specified Certificates of Origin) here.

Required documents for each agreement

• Bi-EPA (Between two countries) ASEAN (Indonesia, Cambodia, Singapore, Thailand, The Philippines, Brunei, Vietnam, Malaysia, Myanmar, Lao PDR)-Either one of below documents

- Certificate of Origin by The Third Party

- Self-Certification System-Only available for Australia

- Approved Exporter Self-Certification System-Only available for Mexico, Switzerland, Peru

- Only Japan-Indonesia Agreement has a data exchange system for Certificate of Origin. If you are issued a Certificate of Origin under this system, please contact us in advance with your C/O number (Certificate of Origin number), eC/O key (invoice number) or N-C/O number before shipment arrives in Japan.

Otherwise, the preferential tax rate will not be applied.

• JP-EU EPA, JP-UK EPA, JP-US trade agreement, TPP11 (Brunei, Singapore, Vietnam, Malaysia, Japan, Australia, New Zealand, Canada, Chile, Peru, Mexico)

- Self-Certification System

Submission not required when;

For EU, when there is ANNEX 3-D text of the statement on origin stated on commercial documents such as invoice.

For UK, when there is ANNEX 3-E text of the statement on origin stated on commercial documents such as invoice.

• RCEP (Brunei, Cambodia, Lao PDR, Singapore, Thailand, Vietnam, Australia, China, New Zealand, Malaysia, Indonesia)- Either one of below documents

- Self-Certification System

As of December 21 2021, Self-Certification System by the exporter, producer is available only in Japan, Australia, and New Zealand. (For other countries, please refer to the website of each ministry or agency.

- Certificate of Origin by the Third Party

- Approved Exporter Self-Certification System

Important Notice

• Please inform our customer service one business day prior to the arrival of your shipment if you wish to apply for the EPA and submit your documents. (Air Waybill number will be required)
• We are afraid that we are unable to advise on which origin criteria your goods fall under, or whether the documents are properly described. We ask customers to please check by the exporter or the importer’s responsibilities.
• If the application of preferential tax rates is denied and the applicable tax rate changes due to incomplete documentation submitted, you may be subject to additional duty.
• Please note that it may take longer than the usual declaration to be cleared from the customs, due to the verification of submitted documents and prior confirmation with the customs.
• For items that are subjected to other laws and regulations, in addition to the relevant documents, other documents must be submitted in accordance with each of the other laws and regulations.

References and links

The Customs webpage

https://www.customs.go.jp/roo/text/index.htm

Guidelines for Entry of each Certificate of Origin

https://www.customs.go.jp/roo/procedure/kisai/index.htm

Forms for each Self-Certification System, Handling of incomplete Certificate of Origin

https://www.customs.go.jp/roo/procedure/index.htm

About Approved Exporter Self-Certification System

https://www.meti.go.jp/policy/external_economy/trade_control/boekikanri/gensanchi/approved.html

Japan Tariff Association-Web Tariff

https://www.kanzei.or.jp/statistical/tariff/top/index/j

JETRO (Japan External Trade Organization) website 

https://www.jetro.go.jp/