1521 Rules of Certificates of Origin : Japan Customs

The rules of certificates of origin are rules for determining the country of origin (i.e., “nationality”) of goods.

The rules have been set because of the need to determine the country of origin in one way or another, in view of the existence of countries of origin of imported goods on which tariff and other policies are applicable and of countries on which such policies are not applicable (e.g., Generalized system of preference duty, economic partnership agreement (EPA) preferential duty, WTO rates, anti-dumping tariffs).

Especially in the case of EPA, rigorous rules are applied on certificates of origin in order to assure appropriate implementation of special benefits in tariffs granted under the agreement. Rules have been established for requirements in certificates of origin of goods, requirements in shipping, procedures in issuing certificates of origin, etc.

In order to identify the country of origin, the product in question must satisfy the standards for certification of origin. If production of the product in question is completed in a single country, the country in question becomes the country of origin for the product in its completed, manufactured state. If more than two countries are involved, the country where an effective change (such as change in tariff category or specific processing) takes place becomes the country of origin.

Shipping from an exporting country must be done directly to Japan as a general rule. If shipping is routed through a third country due to reasons stemming from shipping, documents such as a through bill of lading (B/L) are required.

If preferential duty based on an economic partnership agreement applies, a certificate of origin proving that the goods in question have been produced in the nation that is party to the agreement must be submitted at import declaration. (Regarding certificates of origin under each economic partnership agreement, please refer to the respective items.)

Check the following URL for details on the rules of certificates of origin:

http://www.mof.go.jp/jouhou/kanzei/fta_epa/seido_tetsuduki/gensanchi.htm