G/RO/LDC/N/JPN/1/Rev.1  
 
12 July 2022 
(22-5313) Page: 1/8 
Committee on Rules of Origin  Original: English  
  
NOTIFICATION OF PREFERENTIAL RULES OF ORIGIN FOR  
LEAST DEVELOPED COUNTRIES  
JAPAN 
Revision  
The following communication, dated 6 July 2017, is being circulated at the request of the delegation 
of Japan . 
 
_______________  
 
 
Paragraph 4.3 of the 2015 Ministerial Decision on preferential rules of origin for least developed 
countries (WT/L/917/Add.1) requires preference -granting Members to n otify preferential rules of 
origin as per the established procedures1. In addition, as mandated by the Ministerial Decision, the 
Committee on Rules of Origin agreed, at its meeting of 2 March 2017, to a template for such 
notifications (G/RO/84).  
 
Followin g such requirements, the following notification has been received from: Japan . 
 
A. BASIC INFORMATION  
 
1)  Notifying member  Japan  
2)  Date of entering into force of 
Rules of origin and any 
substantive  modification thereof  The Generalized System of Preferences (GSP),  which aims at 
contributing to the economic development of developing 
countries (including the Least Developed Countries) and its 
rules to determine the origin of products eligible for preferential 
tariff treatment, were introduced in Aug ust 1971. The most 
recent modification of Rules of Origin was made in April 2015.  
3)  Date of expiration of Rules of 
origin if applicable  Japan's current GSP scheme is effective until 31  March  2031. 
4)  Title of the preferential scheme 
for which legislation on Rules of 
origin is applicable  Generalized System of Preferences.  
5)  Authority(ies) granting the 
preferential treatment  Customs and Tariff Bureau, Ministry of Finance: 
http://www.customs.go.jp/english/index.htm  
 
6)  National authorities in charge of 
Rules of origin administration  Customs and Tariff Bureau, Ministry of Finance  
gensanchi@mof.go.jp  
+81-(0)3-3581-8235 
http://www.customs.go.jp/roo/english/index.htm  
 
 
1 The relevant notification requirements are contained in Paragraph 2(d) of Annex 1 of the Transparency 
Mechanism for Preferential Trade Arrangements (WT/L/806) and in Paragraph 4 of Annex II of the Agreement 
on Rules of Origin.  G/RO/LDC/N/JPN/1/Rev.1  
 
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  B. INFORMATION ON RULES OF ORIGIN  
I. BENEFICIARIES  
1)  List of Beneficiaries  The list of beneficiary countries is available on the Internet  at 
the following link:  
http://www.customs.go.jp/english/c -
answer_e/imtsukan/1504_e.htm  
It is derived from the  Cabinet Order for Enforcement of the 
Temporary Tariff Measures Law  (paragraph 1 of Article 25) .  
2)  Eligibility  The provision related to eligibility criteria for preferential 
treatment for the Least Developed Countries is found in 
paragraph 3 of Article 8 -2 of the Temporary Tariff Measures 
Law. 
(Extract of the Temporary Tariff Meas ures Law)  
(provisional translation)  
Article 8 -2, paragraph 3: The rate of customs duty to be levied 
on goods, other than those set forth in Annexed Table 5, 
originating in the beneficiaries of preference, etc. designated as 
the least developed countries by  the Resolution of the General 
Assembly of the United Nations and prescribed by Cabinet Order 
as the countries to which the special benefit concerning 
preferential tariff (i.e., the customs duty to be levied pursuant 
to the provision of paragraph 1) may ap propriately be extended 
(such beneficiaries are referred to as the "special beneficiaries 
of preference" in the next Article) (excluding the goods for 
which the rates of duty are prescribed as free in the Appended 
Tariff Schedule of the Customs Tariff Act (or, in the case of the 
goods set forth in Annexed Table 1, in the said  Table) and in 
subparagraph (1) of the said paragraph and the goods set forth 
in subparagraph  (3) of the said paragraph) shall, 
notwithstanding the provision of Article 2 or subparagrap h (1) 
or (2) of the said paragraph, be free from customs duty, if they 
are imported on or before the date specified in the said 
paragraph.  
 
II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION  
1)  General criteria, if applicable for all products  
 (a) Definition of wholly 
obtained products  The provision related to the definition of wholly obtained 
products are enumerated in Article 8, Ordinance of Ministry of 
Finance for Enforcement of the Temporary Tariff Measures Law 
as follows:  
(1) mineral products extracted in a country or territory  
(2) vegetable products harvested in a country or territory  
(3) live animals born and raised in a country or territory  
(4) products obtained from live animals in a country or 
territory  
(5) products obtained by hunting, fishing in a country or 
territory  
(6) marine products taken from the high seas and economic 
exclusive zones of Japan or foreign countries by vessels 
of that country or territory  
(7) products produced solely from the products r eferred 
to (6) a board a vessel of that country or territory  
(8) products collected in a country or territory which are fit 
only for the recovery of parts or raw materials  
(9) scrap and waste derived from manufacturing or 
processing operations carried out in a country or territory  
(10) products obtained or produced in a country or territory 
exclusively from products referred to in 
sub-paragraphs  (1) through (9)  G/RO/LDC/N/JPN/1/Rev.1  
 
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   (b) Describe the criteria for 
not-wholly produced 
products  The provision related to criteria for not -wholly produced 
products is found in Article 9, Ordinance of Ministry of Finance 
for Enforcement of the Temporary Tariff Measures Law.  
(Extract of the Ordinance of Ministry of Finance for 
Enforcement of the Temporary Tariff Measures Law)  
(provisional translation)  
Article 9: 1. The manufacturing or processing as provided for 
subparagraph (2) of paragraph 1 of Article 26 of the 
Cabinet Order shall be manufacturing or processing, as a 
result of which the heading of the Tariff Schedule of the 
goods changes from any heading of raw materials 
originating from other countries used in the production of 
the goods. In the case of a good in each middle column 
of the Annexed Table, the manufacturing or processing 
shall be the manufacturing or processing in each lower 
column of the Annexed Table.  
2. When a good classified in HS Chapter 50 -63 is produced 
in a beneficiary country using non -originating material not 
satisfying PSR (Product Specific Rules), the goods shall 
not be considered to have undergone th e substantial 
transformation in principal. However, if the total weight 
of the non -originating materials not satisfying PSR is less 
than 10% of the weight of the good, such non -originating 
material shall be disregarded in determining whether the 
goods have  undergone substantial transformation.  
3. When the classification of goods consisting of different 
materials, goods made in different components and sets 
for retail sale, are determined pursuant to Rule 3 of the 
General Rules for the interpretation of the Harmonized 
Tariff Schedule of the Customs Tariff Law Appendix, the 
origin of the goods is determined in accordance with 
manufacturing or processing prescribed for heading in 
which the goods are classified.  
 (c) Insert the formula for 
calculating ad valorem  
percentage  Ad valorem  percentage = (VNM/FOB)×100  
・ VNM is the value of non -originating materials used in the 
production of a good which include freight, insurance 
where appropriate, packing and all the other costs 
incurred in transporting the material to the importation 
port in the country where the producer of the good is 
located.  
・ FOB is the free -on-board value of a good payable by the 
buyer of the good to the seller of the good, not including 
any internal taxes reduced, exempted, or repaid when the 
good is exported.  
2) Product specific rules of origin where applicable:  
 (a) Insert  the link where the 
complete list of product 
specific rules of origin can 
be found.  Japan's notification to the Committee on Trade and 
Development in June 2022  regarding the product specific rules 
of origin, titled WT/COMTD/N/2/Add.1 8 
 (b) Insert the formula for 
calculating ad valorem  
percentage, when applied 
for product specific rule  Same formula as shown in above.  
3) Definition of non-originating 
material and originating material, 
if any  N/A. 
4) List of insufficient working 
process, if any  The insufficient working processes are enumerated in 
paragraph 1 of Article 9, Ordinance of Ministry of Finance for 
Enforcement of the Temporary  Tariff Measures Law as below:  
(1) Operations to ensure the preservation of products in good 
condition during transport and storage (drying, freezing, 
placing in salt water and other similar operations);  
(2) Simple cutting or screening;  
(3) Placing in bottles, boxes and other similar packing 
materials;  
(4) Repacking, sorting or classifying;  G/RO/LDC/N/JPN/1/Rev.1  
 
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  (5) Marking or affixing of marks, labels or other distinguishing 
signs on products or their packaging;  
(6) Simple mixing of non -originating products;  
(7) Simple asse mbly of parts of non -originating products;  
(8) Simple making -up of sets of articles of non -originating 
products; and  
(9) A combination of two or more operations specified above.  
5) Rules for application of 
cumulation and related 
procedures if any  The Rules for application of cumulation and related procedures 
are stipulated in paragraph 2 of Article 26, Cabinet Order for 
Enforcement of the Temporary Tariff Measures Law.  
(Extract of the Cabinet Order for Enforcement  
of the Temporary Tariff Measures Law)  
(provisional translation)  
Article 26, paragraph 2: In cases where any products 
(excluding those products enumerated in the Schedule No. 2) 
have been produced in one country or territory by using the 
products imported from Japan as all or part of the raw m aterials 
or components for production of such product, the provisions of 
the preceding paragraph shall be applied in the manner 
prescribed below.  
(1) In cases where such products have been produced by 
using, as raw materials or components, only those 
produ cts imported from Japan or such products together 
with products enumerated in subparagraph (1) of the 
preceding paragraph, such product shall be regarded as 
wholly produced in such a country or territory.  
(2) For the purposes of applying subparagraph (2) o f the 
preceding paragraph to any cases other than the cases 
provided for in the preceding subparagraph, any products 
imported from Japan shall be regarded as such products 
as enumerated in subparagraph (1) of the preceding 
paragraph.  
6) Any other information that 
member deems necessary  N/A. 
 
III. DOCUMENTARY REQUIREMENTS  
1)  Certificate of origin and other proofs of origin  
 (a) Requirement for certificate 
of origin and/or any other 
proof of origin, if any  The provision related to requirement for certificate of origin is 
found in Article 27, Cabinet Order for Enforcement of the 
Temporary Tariff Measures Law.  
(Extract of the Cabinet Order for Enforcement of the 
Temporary Tariff Measures Law)  
(provisional translation)  
Article 27: Any person who intends to have paragraph 1 or 3 
of Article 8 -2 of the Temporary Tariff Measures Law applied 
to any products originating in beneficiaries of preferences 
shall submit the Director General of Customs, a certificate of 
origin. However, this shall n ot apply to the following products.  
(1) Products for which the origin is regarded by the Director 
General of Customs as being clearly ascertainable from 
their nature and form.  
(2) Products for which the total amount of the customs 
value is not more than 20 0,000 yen (excluding those 
mentioned in the preceding subparagraph).  
(3) Products which are designated ones relating to a special 
declaration (excluding those on which the Director 
General of Customs regards submission of a certificate 
of origin as necessa ry in order to confirm that the 
products originate in a beneficiary of preferences and 
those mentioned in the preceding 2 subparagraphs).  G/RO/LDC/N/JPN/1/Rev.1  
 
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   (b) Authority to be designated 
for issuance of certificate of 
origin  The provision related to authority to be designated for 
issuance of certificate of origin is found in paragraph 4 of 
Article 27, Cabinet Order for Enforcement of the Temporary 
Tariff Measures Law.  
(Extract of the Cabinet Order for Enforcement of the 
Temporary Tariff Measures Law)  
(provisional tra nslation)  
Article 27, paragraph 4: Any certificate of origin shall be 
issued, at the time when the products to be covered by such 
a certificate are exported (or if the Director General of 
Customs finds that there is any unavoidable and special 
reason for i t, within such a period of time after their 
exportation as may be regarded as being reasonable in the 
light of such reason), by Customs located in the place of origin 
(or, if the Customs is not authorized to issue a certificate of 
origin, any other governm ent entities, Chamber of Commerce 
or similar organization which have the authority to issue the 
certificate of origin and which is regarded as being 
appropriate by the Director General of Customs) on the basis 
of the declaration made by the exporter of suc h products.  
 (c) Prescribed form of 
Certificate of origin and/or 
any other proof of origin  The certificate of origin can be found in Form No.1,  Ordinance 
of Ministry of Finance for Enforcement of the Temporary Tariff 
Measures Law  (a copy of this form (in Japanese only) has 
been provided to the Secretariat)   
 (d) Any other procedures 
applied for certificate of 
origin and/or any other 
proof of origin, if any  The provision related to any other procedures applied for 
certificate of origin is found in paragraph 1 of Article 30, 
Cabinet Order for Enforcement of the Temporary Tariff 
Measures Law.  
(Extract of the Cabinet Order for Enforcement of the 
Temporary Tariff Measures Law)  
(provisional translation)  
Article 30, parag raph 1: Any person who intends to have 
paragraph 1 or 3 of Article 8 -2 of the Temporary Tariff 
Measures Law applied to those products which are regarded 
as being products originating in a beneficiary of preferences 
by application of the provisions of parag raph 2 of Article 26, 
shall, at the time of submission of a certificate of origin for 
such products, attach to such a certificate of origin, a 
document, issued and certified by the person who issued such 
a certificate of origin, stating the descriptions an d quantifies 
of the products which were exported from Japan and used as 
raw materials or components for production of such products 
(a copy of this form (in Japanese only) has been provided to 
the Secretariat)  
2)  Direct Shipment  
 (a) Rules applicable for direct 
shipment, if any  The provision related to rules applicable for direct shipment is 
found in subparagraph (1) of paragraph 1 of Article 31, 
Cabinet Order for Enforcement of the Temporary Tariff 
Measures Law.  
(Extract of the Cabinet Order for Enforcement of the 
Temporary Tariff Measures Law)  
(provisional translation)  
Article 31, paragraph1: Products transported directly to Japan 
from a beneficiary of preferences as their origin, without 
passing through any territory other than  such a beneficiary.  
 (b) Documentary requirement 
for proof of direct shipment 
including when the transport 
of consignment involves 
transit through one or more 
intermediate countries, if 
any The provision related to documentary requirement for proof 
of direct shipment is found in paragraph 3 and 5 of Article 31, 
Cabinet Order for Enforcement of the Temporary Tariff 
Measures Law.  
(Extract of the Cabinet Order for Enforcement of the 
Temporary Tariff Measures Law)  
(provisional translation)  
Article 31, parag raph 3: Any person who intends to have 
paragraph 1 or 3 of Article 8 -2 of the Temporary 
Tariff Measures Law applied to those products enumerated in   G/RO/LDC/N/JPN/1/Rev.1  
 
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    subparagraph (2) or (3) of paragraph 1 shall, at the time of 
import declaration of such products, submit one of the 
following documents, as a document proving that such 
products fall under either of such subparagraphs. However, 
this shall not apply to those products for which the total 
amount of customs value is not more than 200,000 yen.  
(1) A copy of a through bill of lading for transportation of 
such products from a beneficiary of references as their 
origin, to the port of importation in Japan.  
(2) A certificate issued by Customs or any other competent 
government authorities in a country of  non-origin where 
the products were transshipped, temporarily stored or 
displayed at exhibitions, etc. as provided for in 
subparagraph (2) or (3) of paragraph 1.  
(3) Any documents which are considered by the Director 
General of Customs to be appropriate, e xcluding those 
enumerated in the preceding two subparagraphs.  
Article 31, paragraph 5: The following items shall be 
described in the certificate provided for in subparagraph (2) 
of paragraph 3.  
(1) Marks, numbers, descriptions and quantities of the 
product s under consideration.  
(2) Dates on which such products were loaded on board, 
and/or unloaded from, a vessel, aircraft or vehicle in the 
country of non -origin and names, registered marks or 
kinds of such vessels, aircraft or vehicles.  
(3) Details of the ha ndling of such products in the country 
of non -origin where the loading or unloading as 
provided for in the preceding subparagraph took place.  
 
IV.  VERIFICATION AND PENALTIES  
1)  Procedure for verification of 
proofs of origin  The Provision related to the verification is found in 
subparagraph (6) of paragraph 1 of Article 105, Customs Law.  
(Extract of the Customs Law)  
(provisional translation)  
Article 105, subparagraph (6) of paragraph 1: To inquire 
about the imported goods to the importers, Customs bro kers 
who handle the custom -house businesses, consigners of the 
importation, those who sell the dumping (dumping stipulated 
in paragraph  1 of Article  8 of Customs Tariff Law) goods in the 
nation and other relevant people (importers and so on in next 
paragra ph), to investigate the cargo and the account 
documents and other things of the cargo, and to require 
induction and submissions the things (including the copies).  
2)  Penalties for fraud and false 
declarations  The provision for fraud and false declaration is found in 
Article  110, Customs Law.  
(Extract of the Customs Law)  
(provisional translation)  
Article 110: A person who falls under any of the following 
subparagraphs shall be punished by imprisonment with work 
for not more than 10 years or a fi ne not exceeding 
10 million  yen, or both:  
(1) A person who, by deception or other wrongful act, 
evades payment of customs duty or receives refund of 
customs duty.  
(2) A person who imports goods for which customs duty is 
to be paid without paying customs duty by deception or 
other wrongful act.  
2. In the case where, through deception or other wrongful act 
of a customs broker, customs duty is evaded or refunded, or 
goods for which customs duty is to be paid are imported 
without paying customs duty, the preceding paragraph shall 
also apply to the customs broker who has committed such act.  G/RO/LDC/N/JPN/1/Rev.1  
 
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  3. The preceding 2 paragraphs shall also apply to a person 
who commences any of the crimes referred to in the said 2 
paragraphs without completing it.  
4. In the case  where an amount calculated by multiplying the 
amount of customs duty or the amount of refund of customs 
duty, pertaining to the crime referred to in the preceding 3 
paragraphs by a factor of 10 exceeds 10 million yen, the fine 
referred to in the preceding  three paragraphs may, where 
circumstances so warrant, be more than 10 million yen, but 
not more than the amount equivalent to 10 times the amount 
of the customs duty or the amount of refund of customs duty.  
5. A person who prepares with the intention of c ommitting a 
crime referred to in paragraph 1 or 2 shall be punished by 
imprisonment with work for not more than 5 years or a fine 
not exceeding 5 million yen, or both.  
6. In the case where an amount calculated by multiplying the 
amount of customs duty or t he amount of refund of customs 
duty, pertaining to the crime referred to in the preceding 
paragraph may, where circumstances so warrant, be more 
than 5 million yen, but not more than the amount equivalent 
to 10 times the amount of the customs duty or the a mount of 
refund of customs duty.  
3)  Authorities and procedures for 
appeal in the case of dispute on 
verification  The procedures for appeal in the case of dispute on verification 
are found in Article 89, Customs Law and Article 2 and 5, 
Administrative Appeal Act.  
(Extract of the Customs Law)  
(provisional translation)  
Article 89: 1. Any person may file an objection if he is 
dissatisfied with the disposition of the Director General of 
Customs as prescribed in the provisions of this Law or o ther 
Laws relating to customs duty.  
2. Any disposition of customs officials as prescribed in the 
provision of this Law or other Laws relating to customs duty, 
regarding the application of the previous paragraph and 
Article  91, shall be deemed to be a dispo sition made by the 
Director General of Customs having jurisdiction over the 
customs office to which the customs officials belong.  
(Extract of the Administrative Appeal Act)  
(provisional translation)  
Article 2: A person who is dissatisfied with a dispositio n 
reached by an administrative agency may file a request for 
review pursuant to the provisions of Article 4 and paragraph 
2, Article 5.  
Article 5: 1. In the case where examinations can be applied 
about punishment by administrative agencies to 
administrativ e agencies other than punish agencies, when 
there are stipulations which enables to request 
reinvestigations in the Laws, those who have objections to the 
punishments can request reinvestigations to the punish 
administrative agencies. Provided, however, th at the 
reinvestigation requests about the punishment are done by 
the stipulation of Article 2.  
2. In the case that reinvestigation requests are done by the 
stipulation of the main body of the previous section, the 
reinvestigation requests cannot be done, o nly after the 
decisions of the reinvestigation requests are passed through. 
Provided, however, that fits any of the following 
subparagraphs:  
(1) The case that the punish agencies do not decide about 
the reinvestigation request, even if 3 months passes 
from the next day following the date of the 
reinvestigation request of the punishment (the day 
when the deficiencies are corrected in the case that the 
corrections of the deficiencies are ordered by the 
stipulation of Article 23, which is applied by reading 
mutatis mutandis pursuant to Article 61).  G/RO/LDC/N/JPN/1/Rev.1  
 
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  (2) The case that there are valid reasons that not to pass 
through the decisions of other reinvestigation requests.  
4) Requirement for preserving the 
documents related to issuance of 
certificate of origin  N/A. 
5) Any other relevant information  N/A. 
 
V. REFERENCE TEXTS  
(a) The legislative texts in one of 
the official WTO languages 
containing the preferential 
rules of origin applicable 
under a PTA granted under 
the Decision on Measures in 
Favour of Least -Developed 
Countries (Annex F of the 
Hong Kong Ministerial 
Declaration)  - Cabinet Order for Enforcement of the Temporary Tariff 
Measures Law: https://ela ws.e-
gov.go.jp/document?lawid=335CO0000000069_20220101
_503CO0000000163   
- Ordinance of Ministry of Finance for Enforcement of the 
Temporary Tariff Measures Law: https://elaws.e -
gov.go.jp/document?lawid=344M50000040039_20190701
_501M60000040008   
- Administrative Appeal Act: https://elaws.e -
gov.go.jp/document?lawid=426AC0000000068   
- Customs Law: https://elaws.e -
gov.go.jp/document?lawid=329AC0000000061   (b) The full text of the 
administrative regulations 
concerning modalities for 
issuance, acceptance, 
retrospective issuance and 
replacement of certificates of 
origin or any equivalent 
declarations to be made, 
including any requirements 
related to stamps to be used 
along with notification of 
stamps  
(c) The full text and related 
administrative regulations of 
the modalities for the proof of 
movement of the consignment 
of the goods from the 
beneficiary countries to 
preference -giving countries 
including transit through third 
countries  
(d) The full texts of the modalities 
of the verification procedures 
and related penalties  
 
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