4032 Elimination of Tariffs on Imported Goods under Japan Vietnam Economic Partnership Agreement (FAQ)
Japan is to either eliminate or reduce tariffs (concessions) in line with the schedule described in Annex 1 of the EPA. Categories of concession such as immediate tariff elimination, gradual tariff elimination or reduction, tariff rate quota, etc. are prescribed in the "Notes for the Schedule of Japan" of Section 1 of Part 2 of Annex 1 (Reference).
(Reference: Notes for the Schedule of Japan)
Column 4 | Description | Examples of products |
---|---|---|
A | Tariff elimination as from the date of entry into force of EPA | Durian, Okra, etc |
Bn | Tariff elimination by gradual and uniform tariff reduction on a yearly basis in “n+1” phases from the base rate n = 3, 5, 7, 10, 15 (First reduction: date of entry into force Subsequent reduction: April 1 of each year) | Spinach (frozen), Sweet peppers, Sweet corn, Green tea, etc |
C | Application of base rate as from the entry into force of the Agreement | Plywood, Laminated lumber, etc |
P | Tariff reduction under conditions specified in the Notes in the 5th column | Tomato sauce, etc |
Q | Tariff rate quota | Natural honey |
R | Negotiate on tariff commitment in the fifth year | Skipjack, Tunas, etc |
X | Excluded from any commitment | Rice, Wheat, Processed products of rice or wheat, Marine products (IQ), etc |
*For column 5, please also refer to Section 1 of Part 2 of Annex 1.
・ Schedule of Japan (Annex I) (Japanese)
http://www.mofa.go.jp/mofaj/gaiko/fta/j_asean/vietnam/pdfs/fuzoku01.pdf
・ Schedule of Japan and Vietnam(Annex 1)(English)
http://www.mofa.go.jp/region/asia-paci/vietnam/epa0812/annex1.pdf
For consultations on customs procedures, please contact the nearest Customs Counselor.
Please see No. 9301 for inquiries.