Guidance

UK-Japan CEPA: guidance on importer’s knowledge

Published 7 December 2020

The following guidance has been agreed with Japan on the operation of importer’s knowledge, as provided in chapter 3 - rules of origin and origin procedures, article 3.16.2(b) to the UK-Japan Comprehensive Economic Partnership Agreement.

In order for the importer to make a claim for preferential tariff treatment based on the importer’s knowledge in accordance with article 3.16.2(b), the exporter or producer may have to provide the following information to the importer, in addition to other information, such as supporting documents or records, which may already be in the possession of the importer:

• the tariff classification number of the product under the harmonized system and origin criteria used
• a brief description of the production process
• if the origin criterion was based on a specific production process, a specific description of that process
• if applicable, a description of the originating and non-originating materials used in the production process
• if the origin criterion was ‘wholly obtained’, the applicable category (such as harvesting, mining, fishing and place of production)
• if the origin criterion was based on a value method, the value of the product as well as the value of all the non- originating or, as appropriate to establish compliance with the value requirement, originating materials used in the production
• if the origin criterion was based on weight, the weight of the product as well as the weight of the relevant non- originating or, as appropriate to establish compliance with the weight requirement, originating materials used in the product
• if the origin criterion was based on a change in tariff classification, a list of all the non-originating materials including their tariff classification number under the harmonized system (in two-, four- or six-digit format depending on the origin criteria)
• the information relating to the compliance with the provision on non-alteration referred to in article 3.10

This does not, however, prevent the customs authority of the importing party from requesting additional information from the importer in accordance with article 3.21.5.

The importer must possess valid evidence that the product qualifies as originating and satisfies the requirements provided for in chapter 3, as stipulated in article 3.18, to claim preferential treatment under article 3.16.2(b).

This agreement does not stipulate the rights and obligations between the exporter or producer and the importer on sharing commercially sensitive information regarding article 3.16.2(b).

In the case that the importer cannot obtain information which is relevant to the requirements above, including circumstances where the exporter or producer does not provide the information because it is deemed commercially sensitive by the exporter or producer, article 3.16.2(a) remains an alternative method of claiming preferential treatment under the agreement.