4054:Outline of the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership
（１）Outline（MOFA HP）
https://www.mofa.go.jp/files/100120283.pdf
（２）Elimination of Tariff on Imported Goods
Japan is to either eliminate or reduce tariffs (concessions) in line with the schedule described in Annex 2-A of the Japan-UK EPA. Categories of concession such as tariff elimination, tariff reduction, etc. are prescribed in the “Notes for the Schedule of Japan” of Section A of Part 3 of Annex 2-A (Reference). The tariff rate and tariff elimination schedule stipulated under the Japan-EU EPA will be applied (so-called “catch-up”) in principle.
| Category | Description |
|---|---|
| A | Tariff elimination as from the date of entry into force of the EPA |
| Bn | Tariff elimination by gradual tariff reduction on a yearly basis in “n-1” phase from the base rate ｎ＝3,5,7,8,9,10,12,13,15,20 (First reduction: Date of entry into force) (Subsequent reduction: April 1 of each year) |
| R | Tariff reduction under conditions |
| PIC | Covered by the scheme for the application of preferential rate when the tariff rate quotas under the Japan-EU EPA are left unused |
| Xb | Excluded from any commitment and remain at the base rate |
| Xq1 | Excluded from any commitment and tariff rate quotas are set out in Japan’s schedule to the WTO Agreement |
| Xq2 | Excluded from any commitment and tariff rate quotas are set out by relevant cabinet orders of Japan |
| X | Excluded from any commitment |
- Schedule of Japan (Section A of Part 3 of Annex2-A) (Japanese)
https://www.mofa.go.jp/mofaj/files/100111405.pdf - Schedule of the UK (Section A of Part 2 of Annex2-A) (English)
https://www.mofa.go.jp/files/100111410.pdf
（３）Overview of the Elimination or Reduction in Tariffs
Based on the Japan-UK EPA, elimination rate of customs duties on Japan side is approximately 94% by tariff lines. On the other hand, elimination rate of customs duties on the UK side is approximately 99% by tariff lines, according to the UK’s published documents.
The tariff rate and tariff elimination schedule stipulated under the Japan-EU EPA will be applied (so-called “catch-up”) in principle.
Ⅰ. Agriculture, forestry and fisheries
1. Japan’s key commitments
- Rice: excluded from elimination/reduction of customs duties.
- Wheat, Dairy products, Sugar, Pork: maintain state trading system for wheat and dairy products; sugar price adjustment system; gate price system for pork.
- Soft cheese: preferential rate will be applied when the tariff rate quotas under the Japan-EU EPA are left unused.
- Beef: ensure long tariff reduction period with safeguard and reduce tariff rate to 9%.
- Alcoholic beverages, salt, tobacco: the content of the Japan-EU EPA will be maintained.
2. UK's key commitments
- Almost all products including Japan’s export priority products, including beef, tea and fishery products, customs duties will be eliminated.
- All customs duties of alcoholic beverages, salt and tobacco will be eliminated immediately.
Ⅱ. Industrial products
1. Japan’s key commitments
- Total (100%) tariff elimination.
- The same level of immediate elimination under the Japan-EU EPA will apply.
2. UK;s key commitments
- 100% elimination of customs duties
- Automobiles (current customs duties: 10%) : customs duties will be eliminated in 6 years.
- Car parts, railway rolling stocks, turbojets, electronic control panels: 97% of items (tariff line base) will be eliminated immediately.
For consultations on customs procedures, please contact the nearest Customs Counselor.
Please see No. 9301 for inquiries.