日本関税協会、日本通関業連合会（東京通関業会・大阪通関業会）、JASTPRO 及び駐日欧州連合代表部共催

⽇ EU･EPA 発効１周年記念セミナープログラム

時間

２０２０年

２⽉４⽇

（於︓CIVI 研修センター⽇本橋）

同

２⽉６⽇

（於︓CIVI 研修センター新⼤阪東）

年

講演内容等

12:00

受付開始

13:00

挨拶
EU 側︓

講師等

欧州委員会税制･関税同盟総局Ｅ/5
貿易円滑化、原産地規則及び国際協⼒担当(⽶州、アフリカ、極東・南アジア、オセアニア)
ジャン=ミシェル･グラーブ 課⻑

⽇本側︓（⼀財）⽇本貿易関係⼿続簡易化協会
菊川

正博

専務理事

(東京)

（⼀社）⽇本通関業連合会
岡藤
13:10

⽇ EU･EPA 原産地規則 –発効後 1 年

14:00

正策

（⼤阪）

欧州委員会税制・関税同盟総局Ｅ/５
特恵原産地 – 協⼒及び交渉担当
アルバート･ヘンドリクス

チームリーダー

財務省関税局経済連携室
⽇ EU･EPA の現状について

酒井

14:50

休憩

15:00

質疑応答セッション I:
事前に寄せられた質問に

健太郎
直樹

欧州委員会

室⻑

（⼤阪）

グラーブ

課⻑

ヘンドリクス チームリーダー
財務省

会場で寄せられた質問に
対する回答

（東京）

回答者︓

対する回答
質疑応答セッション II:室⻑

財務省関税局原産地規則室
井⽥

16:00

会⻑

酒井

室⻑

井⽥

室⻑ （⼤阪）モデレ－タ－: 今川博 JASTPRO 業務 2 部⻑16:30 閉会17:00 駐⽇欧州連合代表部主催（会場は５階）
ネットワーク作りのための懇親会 (東京のみ。無料)
18:30 閉会

1

（東京）

PROGRAMME FOR EU/JAPAN EPA SEMINARON PREFERENTIAL RULES OF ORIGIN PROCEDURES
IN COMMEMORATION OF
THE FIRST ANNIVERSARY OF EU/JAPAN EPA
Co-hosted by the Delegation of the European Union to Japan, the Japan Tariff Association(JTA), the Japan Customs Brokers Association (JCBA) and the Japan Association for
Simplification of International Trade Procedures (JASTPRO),On 4th February 2020 at CIVI Convention Centre at Nihombashi, Tokyo, andOn 6th February 2020 at CIVI Convention Centre at Shinosaka-Higashi, OsakaTime

Subjects

12:00

Registration

13:00

Opening:
Representative of theEuropean Commission

Representative of Japan’s
Co-Hosts

Speakers

Mr Jean-Michel GRAVE, Head of Unit, Trade
Facilitation, Rules of Origin and International
coordination: Americas, Africa, Far East andSouth Asia, Oceania, DG TAXUD E/5, European
Commission
Mr Masahiro KIKUKAWA, Executive Director,
JASTPRO (in Tokyo)
Mr Seisaku OKAFUJI, President, Japan Customs
Brokers Association (in Osaka)

13:10

EU-Japan EPA Rules ofOrigin; 1 Year Onwards

Mr Albert HENDRIKS, Team Leader - Preferential
origin - Coordination and negotiation; Unit
TAXUD E/5 (Trade Facilitation, Rules of Origin
and International coordination: Americas, Africa,
Far East and South Asia, Oceania)

14:00

Current State of Play inJapan-EU EPA

Mr Kentaro SAKAI, Director, Office of Economic
Partnership, Customs & Tariff Bureau, Ministryof Finance (in Tokyo)
Mr Naoki IDA, Director, Office of Rules of Origin,
Customs & Tariff Bureau, Ministry of Finance (inOsaka)

14:50

Break

15:00

Q & A Session I:

16:00

Q & A Session II:

16:30

Closing

17:00

Networking Cocktail
hosted by the Delegation of
the European Union to
Japan

18:30

Closing

EU:

Mr Jean-Michel GRAVE,
Mr Albert HENDRIKS
Japan:Mr Kentaro SAKAI (in Tokyo)
Mr Naoki IDA (in Osaka)
Moderator: Mr Hiroshi IMAGAWA, JASTPROIn Tokyo only at the 5th floor of the same venue(free of charge)

2

講師紹介
ジャン＝ミシェル・グラーブ
欧州委員会税制･関税同盟総局Ｅ/5 貿易円滑化、原産地規則及び国際協力担当課長(米州、アフリカ、極東・南アジア、オセアニア)
1985 年 フランス税関に検査官として奉職。1989 年、欧州委員会税制・関税同盟総局に異動。
以来、一貫して税関・間接税関連の法務、トランジット及び原産地を担当。2006 年、欧州連合の税関法制近代化を担う税関関連法制（2013 年に欧州連合関税法典として採択）担当課長。
2014 年末以降、貿易円滑化、特恵原産地規則及び税関関連の国際協力担当課長として米州、アフリカ、極東・南アジア及びオセアニア地域を所掌。一般特恵原産地規則、非特恵原産地規則及び関税評価も同時に所掌。
ブリュッセル自由大学において租税法の修士課程で関税・消費税を講義、リエージュ大学においてベルギーにおける税関職員及び税関実務従業者のための職業訓練課程でも講義。
『グローバル貿易及び税関ジャーナル』 編集委員。
アルバート・ヘンドリクス
欧州委員会税制・関税同盟総局Ｅ/５ 特恵原産地 – 協力及び交渉担当チームリーダー
1985 年 オランダ国税庁に関税・国税検査官として奉職。1993 年、欧州委員会税制･関税同盟総局に異動。税関関連の官職を歴任後、2002 年、カナダ財務省に出向。欧州委員会に帰
任後、付加価値税・消費税分野を担当。2010 年から現職。二国間貿易協定の交渉・管理を含む特恵原産地規則を担当。
酒井

健太郎

（さかい

けんたろう）

財務省関税局経済連携室長
1990 年 大蔵省入省（関税局）。関税局では主に国際系の課室を歴任し、APEC、CMAA（税関相互支援協定）、EPA（日マレーシア EPA、日タイ EPA、日 EU・EPA）や日米貿易協定等の交渉（原産地規則等）に関わる。2019 年から現職。二国間協定の交渉及び特恵原産地規則
を担当。
井⽥

直樹

（いだ

なおき）

財務省関税局原産地規則室長
1992 年 大蔵省入省（関税局）。主に関税局で APEC・ASEM・WCO 担当課長補佐、品目分類調査官、国際協力専門官を、大阪税関調査部で事後調査・貿易統計担当次長を歴任。また、外務省でアジア経済、日米安保条約、G20 大阪サミットを担当。2019 年から現職。
今川

博

（いまがわ

ひろし）

JASTPRO 業務二部長。青山学院大学経営学研究科客員教授
UNCTAD、WCO、インドネシア（JICA）への出向を経て関税局原産地規則専門官（TPP、日EU・EPA の原産地規則交渉）。2016 年退官（横浜税関業務部長）。関税協会等のセミナーで原産地規則を講演。主な著作に 『メガ EPA 原産地規則-自己申告制度に備えて-』（日本関税協会、2019）。

3

ABOUT THE SPEAKERS
Jean-Michel Grave
Jean-Michel GRAVE started his career as a customs inspector in the French Customs
Administration in 1985. He joined the Directorate General of the European Commission
responsible for Taxation and Customs Union in 1989. He dealt successively with customs andindirect taxation-related legal issues, transit and origin. He took in charge in 2006 the unit
responsible for general customs legislation, covering in particular the modernisation of thecustoms legislation of the European Union, which resulted in the adoption of the Union Customs
Code in 2013.
Since the end of 2014, he is the Head of the TAXUD Unit being in charge of trade facilitation,
preferential rules of origin and international coordination of customs matters for the Americas,
Africa, Far East and South Asia, and Oceania. GSP rules of origin, non-preferential origin andcustoms valuation are also part of the portfolio.
Mr Grave is also teaching customs and excise matters at the "Université Libre de Bruxelles", inthe context of an Advanced Master in Tax Law and at the 'Université de Liège", as part of aprofessional training for customs officers and practitioners in Belgium. He is a member of the
Editorial Board of the Global Trade and Customs Journal.

Albert Hendriks
He is Team Leader - Preferential origin - Coordination and Negotiation; Unit TAXUD E/5 (Trade
Facilitation, Rules of Origin and International Coordination: Americas, Africa, Far East and SouthAsia, Oceania). He started as a customs and tax inspector at the Dutch tax administration in 1985
before moving to DG TAXUD of the European Commission in 1993. He held various posts inthe field of customs until his secondment to the Canadian Ministry of Finance in 2002 andsubsequent posts back in Brussels in the field of VAT and excises. Since 2010, he is in charge of(preferential) Rules of Origin, including the negotiation and management of bilateral trade
agreements.

Kentaro SAKAI
He is Director, Office of Economic Partnership, Customs and Tariff Bureau, Ministry of Finance,
Japan. He joined the Ministry in 1990 and has been assigned to various international work,
including APEC (Asia-Pacific Economic Cooperation), CMAA (Customs Mutual AssistanceAgreement), EPA (rules of origin and other chapters of Economic Partnership Agreement: JapanMalaysia EPA, Japan-Thailand EPA and Japan-EU EPA) and Japan-United States Trade
Agreement. Current position from July 2019.

Naoki IDA
He is Director for Rules of Origin, Customs and Tariff Bureau, Ministry of Finance. He joined
the Ministry in 1992, and has held several positions as the Deputy Director for WCO affairs,
APEC and ASEM affairs, the Director for HS classification and the Director for TechnicalCooperation in the Ministry. Moreover, he has worked on the Asian economic strategy, North
American affairs policy, and G20 Osaka summit meeting 2019 at the Ministry of Foreign Affairs.
He assumed current position in 2019.

Hiroshi IMAGAWA
He is Director for Research, Capacity Development and Technical Assistance, JASTPRO and
Visiting Professor, Aoyama Gakuin University. He had extensive overseas experience (UNCTAD,
WCO, JICA project in Indonesia) and dealt with EPA rules of origin negotiations (TPP,
Japan/EU) as Director for ROO, Customs and Tariff Bureau, Ministry of Finance. He is the authorof Mega EPA Rules of Origin – Preparing for the Self-Certification System – (Japan Tariff
Association, 2019) and some other articles.

4

EU-Japan EPA Rules of Origin;
1 year onwards

Albert Hendriks, DG TAXUDTokyo 4 February 2020
Osaka 6 February 2020᪥EU⤒῭㐃ᦠ༠ᐃࡢཎ⏘ᆅつ๎;Ⓨຠᚋ1ᖺ࢔ࣝࣂ࣮ࢺ࣭࣊ࣥࢻࣜࢡࢫࠊ⛯ไ㺃㛵⛯ྠ┕⥲ᒁᮾி㸸2020ᖺ2᭶4᪥኱㜰㸸2020ᖺ2᭶6᪥



5

Taking stock after 1 year: Outcome of the negotiations
 Preparation for implementation
 Day to day management; early problems andcurrent situation
 Practical implementation: Origin criteria and theuse of Codes Next steps
 Lessons learned᪥EU-EPAⓎຠᚋ1 ᖺࢆ᣺ࡾ㏉ࡗ࡚:







஺΅䛾⤖ᯝ
ᐇ᪋䛻ྥ䛡䛯‽ഛ᪥䚻䛾ᐇົ⟶⌮䚸ึᮇ䛾ၥ㢟䛸⌧≧ᐇົ㻦 ཎ⏘ᛶᇶ‽䛸䝁䞊䝗䛾౑⏝ḟ䛾䝇䝔䝑䝥
Ꮫ䜣䛰ᩍカ

6

1. Outcome of the negotiationsThe EU-Japan EPA was (and still is) the most ambitious FTA
concluded by the EU and in force.
The Chapter on Rules on origin for the EU side contains rules
which have been simplified and made more flexible, reflecting
new market developments, integration of EU and JP industries in
the global value chains.
Examples:• Rules of origin for machinery – from max 30-40% of nonoriginating materials to 50%; alternative rules: “Change oftariff heading or max 50% of non-originating materials”• Rules of origin for chemicals – 3 alternative options including
chemical processes

1. ஺΅ࡢ⤖ᯝ᪥EU⤒῭㐃ᦠ༠ᐃ(᪥EU-EPA)ࡣࠊEUࡀ⥾⤖ࡋࡓ⌧⾜ࡢ༠ᐃࡢ୰
࡛ࠊ᭱ࡶ㔝ᚰⓗ࡞⮬⏤㈠᫆༠ᐃ(FTA)࡛࠶ࡿࠋ

ཎ⏘ᆅつ๎࡟㛵ࡍࡿ❶ࡣࠊEU࡟࡜ࡗ࡚ࡣ᪂ࡓ࡞ᕷሙ㛤Ⓨཬࡧࢢ࣮ࣟࣂ࣭ࣝࣂ࣮ࣜࣗࢳ࢙࣮ࣥ࡟࠾ࡅࡿEUཬࡧ᪥ᮏࡢ⏘ᴗࡢ୍య໬
ࢆ཯ᫎࡋ⡆⡆⣲໬ࡉࢀࠊࡼࡾᰂ
ᰂ㌾࡟࡞ࡗࡓཎ⏘ᆅつ๎ࡀつᐃࡉࢀ࡚࠸ࡿࠋ౛:• ᶵᲔ㢮ࡢཎ⏘ᆅつ๎-㠀ཎ⏘ᮦᩱࡢ౑⏝࡟ࡘ࠸࡚30㹼40%௨ෆ
࠿ࡽ50%௨ෆ࡬ୖ㝈ࡀኚ᭦㸹௦᭰つ๎ࡢᑟධ:ࠕ㡯ࡢኚ᭦ཪࡣ
㠀ཎ⏘ᮦᩱࡢ౑⏝ୖ㝈50%௨ෆࠖ
• ໬Ꮫရࡢཎ⏘ᆅつ๎- ໬Ꮫࣉࣟࢭࢫࢆྵࡴ3ࡘࡢ௦᭰࢜ࣉࢩࣙࣥ





7

1. Outcome of the negotiations
Development of new origin procedures
 Self-certification by a exporters; certification for multiple
shipments and importer’s knowledge
 Verification is based on a system with balanced
responsibilities for importers and exporters Denial of preferential treatment by the importing country
where goods appear not being originating (after having followed
procedural requirements).



1. ஺΅ࡢ⤖ᯝ᪂ࡓ࡞ཎ⏘ᆅᡭ⥆ࡢ⟇ᐃ⮬ᕫ⏦࿌㸹」ᩘᅇࡢ㍺㏦࡟᭷ຠࠊཬࡧ㍺ධ⪅ࡢ▱㆑
㍺ฟ⪅࡟ࡼࡿ⮬ཎ⏘ᛶࡢ☜ㄆࡣࠊ㍺ධ⪅ཬࡧ㍺ฟ⪅࡟බᖹ࡟㈐௵ࢆศ㓄ࡍࡿࢩࢫࢸ
࣒࡟ᇶ࡙ࡃࠋ

⏘ရࡀཎ⏘ရ࡛࡞࠸࡜ࡳࡽࢀࡓሙྜࠊ ㍺ධᅜ࡟ࡼࡿ (ᡭ⥆せ௳࡟ᚑࡗࡓ)≉ᜨᚅ㐝ࡢྰㄆࡀ⾜ࢃࢀࡿࠋ8

2. Preparation for implementation






The time between the end of the negotiations and the start of theimplementation was relatively short.
For the EU the implementation is both for central services (TheEuropean Commission) and the customs administrations of theindividual Member States.
Seminars and information sessions
Development (DG TAXUD – EU Member States) of EU Guidance
documents:••••

Use of Importer’s Knowledge;
the Statement on Origin for multiple shipments of identical products
Confidentiality of information
Claim, verification and denial

2. ᐇ᪋‽ഛ஺΅⤊஢࠿ࡽᐇ᪋㛤ጞࡲ࡛ࡢᮇ㛫ࡣẚ㍑ⓗ▷࠿ࡗࡓࠋ

EU࡟࠾࠸࡚ࡣࠊEUࣞ࣋ࣝ(Ḣᕞጤဨ఍)ཬࡧྛຍ┕ᅜࡢ⛯㛵ᙜᒁࡢ཮᪉࡟ࡼ
ࡿᐇ᪋ࠋࢭ࣑ࢼ࣮ཬࡧ᝟ሗᥦ౪ㄝ᫂఍

(⛯ไ㺃㛵⛯ྠ┕⥲ᒁ – EUຍ┕ᅜ࡟ࡼࡿ) EU࢞࢖ࢲࣥࢫᩥ᭩ࡢ⟇ᐃ:• ㍺ධ⪅ࡢ▱㆑ࡢ฼⏝• ྠ୍ࡢ⏘ရࡢ2ᅇ௨ୖࡢ㍺㏦ࡢࡓࡵࡢཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌• ᝟ሗࡢಖ⛎
• せồࠊ☜ㄆཬࡧྰㄆ
9

2. Preparation for implementation
Further discussions on:
 The need to include the Origin criteria code in theStatement on Origin
 The possibility to apply preferential tariff treatment after
the time of importation by means of a claim for repayment
or remission of import duties. In the EU, following legal
advice, it was decided to allow the claim for preferential
tariff treatment to be made through a request for
repayment/ remission up to 3 years after the importation.



2. ᐇ᪋‽ഛࡉࡽ࡞ࡿ༠㆟ࡀᚲせ࡞஦㡯:ཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌࡟ཎ⏘ᛶᇶ‽ࢥ࣮ࢻࢆグ㍕ࡍࡿᚲせᛶ㛵⛯ࡢ㑏௜ཪࡣῶචࡢせㄳ࡟ᇶ࡙ࡁࠊ㍺ධᚋ࡟ࠊ㛵⛯ୖࡢ≉ᜨᚅ㐝ࢆ㐺⏝ࡍࡿྍ⬟ᛶࠋEU࡛ࡣࠊἲⓗຓゝࢆཷࡅࠊ㍺ධᚋ3ᖺ௨ෆ࡛࠶ࢀࡤࠊ㑏௜࣭ῶචせㄳ࡟ࡼࡾࠊ㛵⛯ୖࡢ≉ᜨᚅ㐝ࡢ㐺⏝ࢆㄆࡵࡿࡇ࡜࡜࡞ࡗࡓࠋ



10

3. Day to day management: earlyproblems and current situation







For the EU, the main issue concerned the application by Japan of
Article 3.16(3) of the EPA which allows the customs authorities ofa Party to request the importer to provide additional explanations
on the origin of the imported products, to the extent that theimporter can provide such explanation
For Japan, the issues concerned a number of cases where the EPA
was incorrectly implemented by the customs authorities of theMember States,
Following the first high level meeting of the specialised Committee
under the EPA it was agreed that further efforts should be madein a reciprocal manner to facilitate a smoother and more efficient
implementation of the Agreement by each side implementing a listof actions.


3. ᪥ࠎࡢᐇົ⟶⌮㸸ึᮇࡢၥ㢟࡜⌧≧

EU࡟࡜ࡗ࡚ࡢ୺࡞㛵ᚰ஦㡯ࡣࠊ᪥ᮏ࡟࠾ࡅࡿ᪥EU-EPA➨3.16᮲➨3㡯ࡢ㐺⏝࡛࠶ࡿࠋྠ᮲㡯ࡣࠊ⥾⣙ᅜࡢ⛯㛵ᙜᒁࡀࠊ㍺ධ⪅࡟ᑐࡋ࡚㍺ධ⏘ရࡢཎ⏘ᛶ࡟ࡘ࠸࡚ࠊ㍺ධ⪅ࡀྍ⬟࡞⠊ᅖ࡛ࠊ㏣ຍࡢㄝ᫂ࢆồࡵࡿࡇ࡜ࡀ࡛ࡁ
ࡿ࡜ࡍࡿࡶࡢ࡛࠶ࡿࠋ

᪥ᮏ࡟࡜ࡗ࡚ࡢၥ㢟ࡣࠊ᪥EU-EPAࡀࠊEUຍ┕ᅜࡢ⛯㛵ᙜᒁ࡟ࡼࡗ࡚㛫㐪ࡗ࡚ᐇ᪋ࡉࢀࡓ஦౛ࡀከࡃ࠶ࡗࡓࡇ࡜࡛࠶ࡿࠋ



᪥EU-EPA࡟ᇶ࡙ࡃᑓ㛛ጤဨ఍ࡢ᭱ึࡢࣁ࢖ࣞ࣋ࣝ఍ྜࢆཷࡅ࡚ࠊࡑࢀࡒ
ࢀࡀ࢔ࢡࢩ࣭ࣙࣥࣜࢫࢺࢆᐇ᪋ࡍࡿࡇ࡜࡟ࡼࡾࠊ༠ᐃࡢࡼࡾ෇⁥࠿ࡘຠ⋡ⓗ࡞ᐇ᪋ࢆಁ㐍ࡍࡿࡓࡵࠊ᭦࡞ࡿດຊࢆ┦஫࡟⾜࠺ࡇ࡜ࡀྜពࡉࢀࡓࠋ



11

3. Day to day management: earlyproblems and current situation

Japan agreed to simplify its customs procedures for cases
when an explanation is requested,
The EU committed itself to engage with EU Member States
Customs to ensure the uniform implementation of EPA
Both sides agreed to establish a “hotline” to assure a priority
treatment for issues identified; as well as a “functional
mailbox”/ “opinion box” to improve the interaction withstakeholders:
TAXUD-E5_EU_JAPAN_EPA@ec.europa.eu


3.᪥ࠎࡢᐇົ⟶⌮㸸ึᮇࡢၥ㢟࡜⌧≧᪥ᮏࡣࠊㄝ᫂ࡀồࡵࡽࢀࡿሙྜࡢ⛯㛵ᡭ⥆ࢆ⡆⣲໬ࡍࡿࡇ࡜࡟ྜពࡋ
ࡓࠋ
EUࡣࠊ᪥EU-EPAࡢ⤫୍ⓗ࡞ᐇ᪋☜ಖࡢࡓࡵࠊEUຍ┕ᅜࡢ⛯㛵࡜༠ാࡍࡿࡇ࡜ࢆ⣙᮰ࡋࡓࠋ
᪥EU཮᪉ࡣࠊ≉ᐃࡉࢀࡓၥ㢟࡟ඃඛⓗ࡟ᑐฎࡍࡿࡓࡵࡢࠕ࣍ࢵࢺࣛ࢖
ࣥࠖࠊཬࡧࢫࢸ࣮ࢡ࣍ࣝࢲ࣮࡜ࡢࡸࡾྲྀࡾࢆᨵၿࡍࡿࡓࡵࡢࠕࣇ࢓ࣥ
ࢡࢩࣙࢼ࣭࣓࣮ࣝࣝ࣎ࢵࢡࢫࠖ/ࠕ࢜ࣆࢽ࣭࢜ࣥ࣎ࢵࢡࢫࠖࢆタ⨨ࡍࡿࡇ࡜ࢆྜពࡋࡓ㸸
TAXUD-E5_EU_JAPAN_EPA@ec.europa.eu12

3. Day to day management: earlyproblems and current situation

Based on the ongoing joint work between the EU and Japanto support the implementation of the Agreement it wasagreed that Japan Customs and DG TAXUD will respectively
issue guidance/ guidelines, or revise the existingguidance/guidelines, concerning certain issues.
Therefore, the EU Guidance on the “Statement on Origin”
was partly developed in close co-operation with Japan
Customs and in parallel with the Japanese “Guideline forthe statement on origin/importer's knowledge andverification under the Japan-EU EPA”.


3.᪥ࠎࡢᐇົ⟶⌮㸸ึᮇࡢၥ㢟࡜⌧≧᪥EU-EPAࡢᐇ᪋ࢆᨭ᥼ࡍࡿࡓࡵࠊ᪥EUࡣඹྠసᴗ࡜ࡋ࡚ࠊ᪥ᮏᅜ⛯㛵࡜⛯ไ㺃㛵⛯ྠ┕⥲ᒁࡀࠊ≉ᐃࡢၥ㢟࡟ࡘ࠸࡚ࠊࡑࢀࡒࢀࠊ࢞࢖ࢲࣥࢫ/࢞࢖ࢻࣛ࢖ࣥࢆసᡂࡍࡿ࠿ࠊཪࡣ᪤Ꮡࡢ࢞࢖ࢲࣥࢫ/࢞࢖ࢻࣛ࢖ࣥࢆᨵゞࡍࡿࡇ࡜ࢆྜពࡋࡓࠋ

ࡇࢀ࡟ᇶ࡙ࡁࠊEUࡣࠊEU࢞࢖ࢲࣥࢫࠕཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌ࠖࡢ୍㒊ࢆࠊ᪥ᮏᅜ⛯㛵࡜ࡢᐦ᥋࡞༠ຊࡢୖࠊࡲࡓࠊ᪥ᮏࡢࠕ᪥EU㺃EPA ⮬ᕫ⏦࿌ཬࡧ☜ㄆࡢᡭᘬࡁࠖ࡜୪⾜ࡋ࡚సᡂࡋࡓࠋ



13

3. Day to day management: earlyproblems and current situation

The agreed joint text answers two main questions:
Who can act as an exporter?
Which document may be used to make out the statement on
origin?
For the first question it was agreed that it is not necessary that theexporter lodges the customs export declaration in respect of the
products.
The second question is a bit more complicated though
Sub-Question 1: May the exporter use the document of anotherperson to make out the Statement on Origin?
 Answer:
The EPA imposes that the statement on origin is
made out by the exporter but does not include any explicit
requirement as to the identity of the person issuing thecommercial document used for making out the statement.


3.᪥ࠎࡢᐇົ⟶⌮㸸ึᮇࡢၥ㢟࡜⌧≧ྜពࡉࢀࡓඹྠᩥ᭩ࡣࠊ2ࡘࡢ୺࡞㉁ၥ࡟⟅࠼࡚࠸ࡿࠋ
ㄡࡀ༠ᐃୖࡢ㍺ฟ⪅(௨ୗࠕ㍺ฟ⪅ࠖ)࡜࡞ࡾᚓࡲࡍ࠿㸽ཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌࡟ࡣ࡝ࡢࡼ࠺࡞ᩥ᭩ࢆ౑࠺ࡇ࡜ࡀ࡛ࡁࡲࡍ࠿㸽
᭱ึࡢ㉁ၥ࡟ࡘ࠸࡚ࡣࠊ⏘ရ࡟㛵ࡋ࡚ࠊ㍺ฟ⪅ࡀ⛯㛵㍺ฟ⏦࿌ࢆ⾜࠺ᚲせࡣ࡞࠸ࡇ࡜ࡀྜពࡉࢀࡓࠋ
➨2ࡢ㉁ၥࡣᑡࡋ」㞧࡛࠶ࡿࠋEU࢞࢖ࢲࣥࢫ ࢧࣈQ1: ࠕ㍺ฟ⪅ࠖࡣࠊཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌ࢆసᡂࡍࡿ࡟࠶ࡓ
ࡾࠊ௚⪅ࡀసᡂࡋࡓᩥ᭩ࢆ౑࠺ࡇ࡜ࡀ࡛ࡁࡲࡍ࠿?
 ᅇ⟅:᪥EU-EPA࡛ࡣཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌ࡣࠕ㍺ฟ⪅ࠖ࡟ࡼࡾసᡂࡉࢀࡿࡇ
࡜ࢆ⩏ົ࡙ࡅ࡚࠸ࡲࡍࡀࠊᙜヱ⏦࿌ࡢసᡂ࡟౑⏝ࡉࢀࡿၟᴗୖࡢᩥ᭩ࢆⓎ⾜ࡍࡿ⪅࡟㛵ࡍࡿ᫂☜࡞せ௳ࡣ୍ษつᐃࡉࢀ࡚࠸ࡲࡏࢇࠋ


14

3. Day to day management: earlyproblems and current situation

Possible scenarios’s
the producer makes out a statement on origin on its own
document;
the trading company acting based on information from theproducer, makes out a statement on origin on its own document;
the producer although not exporting the products, makesout a statement on origin on a document of the trading company;
the trading company acting as the “exporter”, based on
information from the producer, makes out a statement on origin on a
document of the producer.



3.᪥ࠎࡢᐇົ⟶⌮㸸ึᮇࡢၥ㢟࡜⌧≧⪃࠼ᚓࡿࢩࢼࣜ࢜ࡣࠊ
-⏕⏘⪅ࡀࠊ⮬㌟ࡀసᡂࡍࡿᩥ᭩ୖ࡟ཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌ࢆసᡂࡍࡿ㸹ၟ♫ࡀࠊ⏕⏘⪅࠿ࡽࡢ᝟ሗ࡟ᇶ࡙ࡁࠊ⮬㌟ࡀసᡂࡍࡿᩥ᭩ୖ࡟ཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌ࢆసᡂࡍࡿ㸹⏕⏘⪅ࡀࠊ⏘ရࢆ㍺ฟࡋ࡚࠸࡞ࡃ࡜ࡶࠊၟ♫ࡀసᡂࡍࡿᩥ᭩ୖ࡟ཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌ࢆసᡂࡍࡿ㸹
ࠕ㍺ฟ⪅ࠖ࡜࡞ࡿၟ♫ࡀࠊ⏕⏘⪅࠿ࡽࡢ᝟ሗ࡟ᇶ࡙ࡁࠊ⏕⏘⪅ࡀసᡂࡍࡿ
ᩥ᭩ୖ࡟ཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌ࢆసᡂࡍࡿࠋ



15

3. Day to day management: earlyproblems and current situation

Sub-Question 2: Can the statement on origin be placed on a
document made out in a third country?
Answer:
Where the “exporter” (producer or trader) is locatedin the exporting Party but the trader issuing the invoice isestablished in a third country, the “exporter” is not supposed tomake out a statement on origin on a document of that trader. In
that case, the Statement on Origin should be placed on acommercial document issued by the “exporter” (producer ortrader other than the trader established in a third country, under
one of the scenarios of Sub-Question 1) in the exporting Party,
such as a delivery note.



3.᪥ࠎࡢᐇົ⟶⌮㸸ึᮇࡢၥ㢟࡜⌧≧

EU࢞࢖ࢲࣥࢫ ࢧࣈQ2: ➨୕ᅜ࡛సᡂࡉࢀࡓ௙ධ᭩ୖ࡟ཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌ࢆグ㍕ࡍࡿࡇ࡜ࡣ࡛ࡁࡲࡍ࠿㸽ᅇ⟅: ࠕ㍺ฟ⪅(⏕⏘⪅ཪࡣ㈠᫆஦ᴗ⪅)ࠖࡀ㍺ฟ⥾⣙ᅜ࡟ᡤᅾࡍࡿ୍᪉࡛௙ධ᭩ࢆⓎ⾜ࡍࡿ㈠᫆஦ᴗ⪅ࡀ➨୕ᅜ࡟タ❧ࡉࢀ࡚࠸ࡿሙྜࠊ➨୕ᅜࡢ㈠᫆஦ᴗ⪅ࡀⓎ⾜ࡍࡿᩥ᭩ୖ࡟ࠕ㍺ฟ⪅ࠖࡀཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌ࢆసᡂࡍࡿ
ࡇ࡜ࡣ᝿ᐃࡉࢀ࡚࠸ࡲࡏࢇࠋࡇࡢሙྜࠊཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌ࡣࠊ㍺ฟ⥾⣙ᅜ࡟ᡤᅾࡍࡿࠕ㍺ฟ⪅ࠖ(ࢧࣈQ1࡛グ㍕ࡋࡓࢩࢼࣜ࢜ࡢ࠸ࡎࢀ࠿࡟ヱᙜࡍࡿࢩࢼ࡛ࣜ࢜ࠊ➨୕ᅜ࡟タ❧ࡉࢀࡓ㈠᫆஦ᴗ⪅࡛ࡣ࡞ࡃࠊ㍺ฟ⥾⣙ᅜ࡟ᡤᅾࡍࡿ⏕⏘⪅ࡸ㈠᫆஦ᴗ⪅)࡟ࡼࡾⓎ⾜ࡉࢀࡓၟᴗୖࡢᩥ᭩ࠊ㸦౛࠼ࡤࠊࢹ
ࣜࣂ࣮ࣜࣀ࣮ࢺ㸧࡟グ㍕ࡉࢀ࡞ࡅࢀࡤ࡞ࡾࡲࡏࢇࠋ



16

3. Day to day management: earlyproblems and current situation








Sub-Question 3: What is the “any other commercial document” onwhich the text of the Statement on Origin is made out?
Answer:There is no legal definition of what constitutes a“commercial document” which nonetheless can be considered as awritten record of a commercial transaction.
It therefore covers, apart from the invoice itself, different types of
documents such as a pro-forma invoice, a shipping document(packing list, delivery note), etc.
A statement on origin can be printed on a separate paper (e.g. ablank paper or a paper with a company letterhead), other than on
an invoice or other commercial document, where:• that invoice or any other commercial document makes a reference tothat separate paper, or• that separate paper makes a reference to the invoice or any other
commercial document.

3.᪥ࠎࡢᐇົ⟶⌮㸸ึᮇࡢၥ㢟࡜⌧≧

EU࢞࢖ࢲࣥࢫ ࢧࣈQ3: ཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌࡟౑⏝ࡉࢀࡿࠕࡑࡢ௚ࡢၟᴗ
ୖࡢᩥ᭩ࠖ࡜ࡣఱ࡛ࡍ࠿?

ᅇ⟅: ఱࡀࠕၟᴗୖࡢᩥ᭩࡛ࠖ࠶ࡿࡢ࠿༠ᐃୖࡢᐃ⩏ࡣ࠶ࡾࡲࡏࢇࡀࠊၟ

ᴗྲྀᘬࡀグ㘓ࡉࢀࡓ᭩㢮࡜⪃࠼ࡽࢀࡲࡍࠋ
ࡋࡓࡀࡗ࡚ࠊࠕၟᴗୖࡢᩥ᭩ࠖࡣࠊ௙ධ᭩ࡑࡢࡶࡢ௨እ࡟ࠊࣉࣟࣇ࢛࣮࣐
࢖ࣥ࣎࢖ࢫࠊ⯪✚᭩㢮(ࣃࢵ࢟ࣥࢢࣜࢫࢺࠊࢹࣜࣂ࣮ࣜࣀ࣮ࢺ)➼ࡢྛ✀ᩥ᭩ࡀྵࡲࢀࡲࡍࠋ
ཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌ࡣࠊ௨ୗࡢ᮲௳ࢆ‶ࡓࡏࡤࠊ௙ධ᭩ࡑࡢ௚ࡢၟᴗୖࡢ
ᩥ᭩௨እࡢู⣬(౛࠼ࡤࠊⓑ⣬ࡶࡋࡃࡣ௻ᴗྡࡢࣞࢱ࣮࣊ࢵࢻධࡾࡢ⏝⣬)࡟సᡂࡍࡿࡇ࡜ࡀ࡛ࡁࡲࡍࠋ
• ௙ධ᭩ࡑࡢ௚ࡢၟᴗୖࡢᩥ᭩࠿ࡽᙜヱู⣬࡜ࡢ㛵㐃ࡀ᫂ࡽ࠿࡞ሙྜࠊࡲࡓࡣ• ᙜヱู⣬࠿ࡽ௙ධ᭩ࡑࡢ௚ࡢၟᴗୖࡢᩥ᭩࡜ࡢ㛵㐃ࡀ᫂ࡽ࠿࡞ሙྜ


17

4.

Practical implementation: Origin
criteria and the use of Codes

The 'origin criteria' refer to the requirements and conditions thatmust be fulfilled by the exported products to obtain the status oforiginating products in accordance with the rules of origin of the EUJapan EPA.
The following part of the presentation reflects an outline of the
Guidance the EU is ready to publish on this issue.
The origin criteria is to be included in Statements on Origin in acoded form as defined in footnote 4 of Annex 3-D of the EPA.
The origin criteria apply to the final product(s) exported from the EU
to Japan or vice versa.

4.

ᐇົ㸸ཎ⏘ᛶᇶ‽࡜ࢥ࣮ࢻࡢ౑⏝ࠕཎ⏘ᆅᇶ‽ࠖ࡜ࡣࠊ᪥EU㺃EPAࡢཎ⏘ᆅつ๎࡟ᚑ࠸ཎ⏘ရࡢ㈨᱁ࢆᚓࡿࡓࡵ
࡟ࠊ㍺ฟࡉࢀࡿ⏘ရࡀ‶ࡓࡉ࡞ࡅࢀࡤ࡞ࡽ࡞࠸せ௳ࢆᣦࡍࠋ
ᮏࣉࣞࢮࣥࢸ࣮ࢩࣙࣥࡢḟ㡫௨㝆࡟ࠊEUࡀࡇࡢ௳࡟㛵ࡋ࡚බ⾲ࡍࡿணᐃࡢ࢞
࢖ࢲࣥࢫࡢᴫせࢆ♧ࡍࠋཎ⏘ᛶᇶ‽ࡣࠊ᪥EU-EPAࡢ㝃ᒓ᭩3-Dࡢ⬮ὀ4࡛ᐃ⩏ࡉࢀ࡚࠸ࡿࢥ࣮ࢻ໬ࡉ
ࢀࡓᙧᘧ࡟ᚑ࠸ࠊཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌࡟グ㍕ࡉࢀࡿࠋཎ⏘ᛶᇶ‽ࡣࠊEU࠿ࡽ᪥ᮏ(࠶ࡿ࠸ࡣࡑࡢ㏫)࡟㍺ฟࡉࢀࡿ᭱⤊ⓗ࡞⏘ရ࡟㐺
⏝ࡉࢀࡿࠋ



18

4.

Practical implementation: Origin
criteria and the use of Codes

Code ‘A’ must be used for a product wholly obtained or produced,
referred to in Article 3.2(1)(a) EPA.
Examples of code ‘A’:(a) apples picked from apple trees located in Belgium;(b) fresh apple juice obtained by mixing apples picked from apple
trees located in Belgium and sugar obtained from sugar beets
harvested in Poland, with no further additives
Code ‘B’ must be used for a product produced exclusively frommaterials originating in a Party, Example of code 'B':(a) wine in bottles with cork obtained from wholly obtained grapes
and additives (SO2, Arabic gum, CMC-NA, Citric acid, ascorbic acid)all being originating materials.
4.

ᐇົ㸸ཎ⏘ᛶᇶ‽࡜ࢥ࣮ࢻࡢ౑⏝ࢥ࣮ࢻࠕAࠖࡣࠊEPAࡢ➨3.2᮲(1)(a)࡛ゝཬࡍࡿ᏶඲䛻ᚓ䜙䜜䚸ཪ䛿⏕⏘䛥䜜䜛⏘ရ࡟౑⏝ࡉࢀ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࠋࢥ࣮ࢻࠕAࠖࡢ౛:(a) ࣋ࣝࢠ࣮࡟᳜࠼ࡽࢀࡓࡾࢇࡈࡢᮌ࠿ࡽ཰✭ࡉࢀࡓࡾࢇࡈ(b) ࣋ࣝࢠ࣮࡟᳜࠼ࡽࢀࡓࡾࢇࡈࡢᮌ࠿ࡽ཰✭ࡉࢀࡓࡾࢇࡈ࡜ࠊ࣏࣮ࣛࣥࢻ
࡛཰✭ࡉࢀࡓ⏓⳯࠿ࡽసࡽࢀࡓ◁⢾ࢆࠊ௚ࡢῧຍ≀ࢆධࢀࡎ࡟ΰࡐྜࢃࡏ࡚
సࡗࡓ⏕ࡾࢇࡈࢪ࣮ࣗࢫ
ࢥ࣮ࢻࠕBࠖࡣࠊ⥾⣙ᅜࡢཎ⏘ᮦᩱࡢࡳ࠿ࡽ⏕⏘ࡉࢀࡿ⏘ရ࡟౑⏝ࡉࢀ࡞ࡅࢀ
ࡤ࡞ࡽ࡞࠸ࠋ
ࢥ࣮ࢻࠕBࠖࡢ౛㸸(a) ᏶඲࡟ᚓࡽࢀࡓࡪ࡝࠺ཬࡧ඲࡚ࡀཎ⏘ᮦᩱ࡛࠶ࡿῧຍ≀(ள◲㓟ሷࠊ࢔ࣛࣅ࢔࣒࢞ࠊCMC-NAࠊࢡ࢚ࣥ㓟ࠊ࢔ࢫࢥࣝࣅࣥ㓟)࡟ࡼࡗ࡚సࡽࢀࠊࢥࣝࢡ௜
ࡁࡢ࣎ࢺࣝ࡟ワࡵࡽࢀࡓ࣡࢖ࣥ

19

4.

Practical implementation: Origin
criteria and the use of Codes

Code ‘C’ must used for a product produced using non-originating
materials provided they satisfy all applicable requirements of the
PSRs of Annex 3-B EPA
The following codes must be added to code 'C' to inform on the typeof product specific requirement actually applied to the product;'1' for a change in tariff classification rule.
'2' for a maximum value of non-originating materials (MaxNOM) or aminimum regional value content (RVC) rule.
'3' for a specific production process rule.
'4' in case of application of the provisions of Section 3 of Appendix 3B-1 EPA.



4.

ᐇົ㸸ཎ⏘ᆅᇶ‽࡜ࢥ࣮ࢻࡢ౑⏝ࢥ࣮ࢻࠕCࠖࡣࠊ㠀ཎ⏘ᮦᩱࢆ౑⏝ࡋ࡚⏕⏘ࡉࢀࡿ⏘ရ࡛࠶ࡗ࡚ࠊEPA㝃ᒓ᭩
3-Bࡢရ┠ูつ๎(PSR)࡟ᐃࡵࡿ඲࡚ࡢ㛵㐃ࡍࡿせ௳ࢆ‶ࡓࡍሙྜ࡟ࠊ౑⏝ࡉࢀ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࠋ
⏘ရ࡟ᐇ㝿࡟㐺⏝ࡉࢀࡿရ┠ูࡢせ௳ࡢ✀㢮ࢆ♧ࡍࡓࡵ࡟ࠊ௨ୗࡢࢥ࣮ࢻࢆࢥ
࣮ࢻࠕCࠖ࡟㏣グࡍࡿᚲせࡀ࠶ࡿࠋ㛵⛯ศ㢮ኚ᭦ᇶ‽࡟ࡘ࠸࡚ࡣࠊࠕ1ࠖࠋ㠀ཎ⏘ᮦᩱࡢ᭱኱㝈ࡢ๭ྜ(MaxNOM)ཪࡣ᭱ᑠ㝈ࡢᇦෆཎ⏘๭ྜ(RVC)ࡢᇶ
‽࡟ࡘ࠸࡚ࡣࠊࠕ2ࠖࠋ≉ᐃࡢ⏕⏘ᕤ⛬ᇶ‽࡟ࡘ࠸࡚ࡣࠊ㺀3ࠖࠋ
EPAࡢ௜㘓3-B-1➨3⠇ࡢつᐃࡢ㐺⏝ࡀ࠶ࡿሙྜ࡟ࡘ࠸࡚ࡣࠊࠕ4ࠖࠋ



20

4.

Practical implementation: Origin
criteria and the use of Codes Code ‘D’ must be used in case a product qualified
as originating by application of the rules foraccumulation If any of those two types ofaccumulation are used to allow products toacquire originating status, code 'D' must beentered in the statement on origin made out for
those products. The use of Code ‘D’ is not yet
agreed for the so-called extended cumulation inaccordance with Section 5 of Appendix 3-B-1


4.

ᐇົ㸸ཎ⏘ᆅᇶ‽࡜ࢥ࣮ࢻࡢ฼⏝ ࢥ࣮ࢻࠕDࠖࡣࠊ⣼✚つᐃࢆ㐺⏝ࡍࡿࡇ࡜࡟ࡼࡾཎ⏘ရ࡜ࡋ࡚ㄆࡵࡽࢀࡿ⏘ရ࡟౑⏝ࡉࢀ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࠋ⏘ရࡀཎ⏘ရࡢ㈨᱁ࢆᚓࡽࢀࡿࡼ࠺࡟ࡇࢀࡽ2✀㢮ࡢ⣼✚ࡢ࠸ࡎࢀ࠿ࢆ౑⏝ࡍࡿሙྜ࡟ࡣࠊᙜヱ⏘ရ࡟ࡘ࠸࡚సᡂ
ࡉࢀࡿཎ⏘ᆅ࡟㛵ࡍࡿ⏦࿌࡟ ࢥ࣮ࢻࠕDࠖ࡜グධࡉࢀ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࠋ᪥EU-EPA௜㘓3-B-1➨5⠇࡟ᚑࡗࡓࠊ
࠸ࢃࡺࡿᣑᙇ⣼✚࡟ࡘ࠸࡚ࡣࠊࢥ࣮ࢻDࡢ฼⏝ࡣࡲࡔྜពࡉࢀ࡚࠸࡞࠸ࠋ



21

4.

Practical implementation: Origin
criteria and the use of Codes Code ‘E’ must be used case a product qualified asoriginating by application of the tolerance rulereferred to in Article 3.6 EPA.
 The tolerance rule allows, within certain limits, toconsider a product as originating in a Party even
if a non-originating material used in the
production of that product does not satisfy the
PSR.



4.

ᐇົ㸸ཎ⏘ᆅᇶ‽࡜ࢥ࣮ࢻࡢ฼⏝ ࢥ࣮ࢻࠕEࠖࡣࠊ᪥EU-EPAࡢ➨3.6᮲࡟つᐃࡉࢀࡿチᐜ㝈ᗘ࣮ࣝࣝࢆ㐺⏝ࡍࡿࡇ࡜࡟ࡼࡾཎ⏘ရ࡜ࡋ࡚ㄆࡵࡽࢀࡿ⏘ရ࡟౑⏝ࡉࢀ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࠋ チᐜ㝈ᗘ࣮࡛ࣝࣝࡣࠊ୍ᐃࡢ㝈ᗘෆ࡛ࠊ⏘ရࡢ⏕⏘࡟౑⏝ࡉࢀࡓ㠀ཎ⏘ᮦᩱࡀPSRࢆ‶ࡓࡉ࡞࠸ሙྜ࡛࠶ࡗ࡚ࡶࠊᙜ
ヱ⏘ရࢆ⥾⣙ᅜࡢཎ⏘ရ࡜ࡳ࡞ࡍࡇ࡜ࢆㄆࡵ࡚࠸ࡿࠋ



22

5.

Next Steps

Despite having taken important steps to improve the day to day
management of the EPA (on Rules of Origin) there is certainly roomfor further improvement in particular in the following areas:
Information sharing: Discussions with stakeholders provide aconstant stream of both practical and legal questions on theimplementation and interpretation of the various aspects of the Rulesof Origin Chapter.
We will have to find a way to share the outcome of these
consultations in an accessible way to avoid duplication of efforts andto avoid inconsistencies in the approach taken. Ideally, the answers
provided should be, where appropriate, be agreed by both sides5.

ḟࡢࢫࢸࢵࣉ

᪥EU-EPA (ཎ⏘ᆅつ๎)ࡢ᪥ࠎࡢᐇົ⟶⌮ࡢᨵၿ࡟ྥࡅ࡚ࠊ㔜せ࡞ᥐ⨨ࢆㅮࡌ࡚ࡁࡓࡶࡢࡢࠊ࡜ࡾࢃࡅ௨ୗࡢศ㔝࡟࠾࠸࡚ࡣࠊ᭦࡞ࡿᨵၿࡢవᆅࡀ࠶ࡿࠋ
᝟ሗඹ᭷㸸ࢫࢸ࣮ࢡ࣍ࣝࢲ࣮࡜ࡢ㆟ㄽࡣࠊཎ⏘ᆅつ๎ࡢ❶ࡢᵝࠎ࡞㠃ࡢᐇ᪋࡜ゎ㔘࡟ࡘ࠸࡚ᐇົⓗ࣭ἲⓗ࡞␲ၥࢆḟࠎ࡟⏕ࡳฟࡍࠋྲྀ⤌ࡳࡢ㔜」ࡸ᥇⏝ࡍࡿ࢔ࣉ࣮ࣟࢳࡢ୙୍⮴ࢆ㑊ࡅࡿࡓࡵࠊࡇࢀࡽࡢ༠㆟ࡢᡂᯝࢆ฼⏝ࡋࡸࡍ࠸ᙧ࡛ඹ᭷ࡍࡿ᪉ἲࢆぢࡘࡅࡿᚲせࡀ࠶ࡿࠋ⌮᝿ⓗ࡟ࡣࠊᥦ౪
ࡉࢀࡿ⟅࠼ࡣࠊᚲせ࡟ᛂࡌ࡚ࠊ཮᪉ࡀྜពࡍ࡭ࡁ࡛࠶ࡿࠋ



23

5.

Next Steps

How to improve legal certainty for stakeholders
One way of reducing risks is to apply for an advanced ruling as
referred to in Article 4.7 of the EPA, which may offer the ultimatelevel of protection, but the procedural requirements for obtaining
such a ruling is often (too) long and (too) complicated.
It may therefore be useful to explore more practical solutions, suchas:
- providing the right to stakeholders to request (non-binding)information; including exporters asking information from importing
customs authorities ;- requiring the customs authorities to maintain a regular dialogue
with stakeholders and to promote transparency;- adopting administrative procedures by which the customs offices inthe territory of the Parties may request advice and/ or guidance fromdesignated authorities in the Parties.
5.

ḟࡢࢫࢸࢵࣉ

ࢫࢸ࣮ࢡ࣍ࣝࢲ࣮࡟࡜ࡗ࡚ࡢἲⓗ☜ᐇᛶࢆྥୖࡉࡏࡿ᪉ἲ
ࣜࢫࢡࢆ㍍ῶࡍࡿ1ࡘࡢ᪉ἲࡣࠊ᪥EU㺃EPAࡢ➨4.7᮲࡟つᐃࡍࡿ஦๓ᩍ♧ࢆ฼⏝ࡍࡿࡇ࡜࡛࠶ࡿࠋࡇࢀࡣ᭱㧗Ỉ‽ࡢಖㆤࢆ௜୚ࡍࡿྍ⬟ᛶࡀ࠶ࡿࡶࡢࡢࠊ࠿
࠿ࡿᩍ♧ࢆᚓࡿࡓࡵࡢᡭ⥆ࡁୖࡢせ௳ࡣࠊ(࠶ࡲࡾ࡟ࡶ)㛗ࡃ(࠶ࡲࡾ࡟ࡶ)」㞧
࡞ࡇ࡜ࡀከ࠸ࠋ
ᚑࡗ࡚ࠊ௨ୗࡢࡼ࠺࡞ࠊࡼࡾᐇ⏝ⓗ࡞ゎỴ⟇ࢆᶍ⣴ࡍࡿࡇ࡜ࡀ᭷⏝࡛࠶ࢁ࠺ࠋ
- ࢫࢸ࣮ࢡ࣍ࣝࢲ࣮࡟ᑐࡋࠊ(ᣊ᮰ຊࡢ࡞࠸)᝟ሗࢆㄳồࡍࡿᶒ฼ࢆ୚࠼ࡿࡇ࡜ࠋ㍺ฟ⪅ࡀ㍺ධᅜ⛯㛵ᙜᒁ࡟᝟ሗࢆồࡵࡿࡇ࡜ࢆྵࡴࠋ- ⛯㛵ᙜᒁ࡟ᑐࡋࠊࢫࢸ࣮ࢡ࣍ࣝࢲ࣮࡜ࡢᐃᮇⓗ࡞ᑐヰࢆ⥔ᣢࡋࠊ㏱᫂ᛶࢆಁ
㐍ࡍࡿࡼ࠺ồࡵࡿࡇ࡜ࠋ- ୧⥾⣙ᅜࡢ㡿ᇦෆ࡟࠶ࡿ⛯㛵ᐁ⨫ࡀ୧⥾⣙ᅜ࡟࠾ࡅࡿᣦᐃࡉࢀࡓᙜᒁ࡟ຓゝࡸᣦᑟࢆせㄳࡍࡿࡇ࡜ࡀ࡛ࡁࡿ⾜ᨻᡭ⥆ࡁࢆ᥇⏝ࡍࡿࡇ࡜ࠋ


24

6.

Lessons learned

The experience of the past year has shown that both sides were able
to address implementation issues in an effective way.
Where the EU in its more traditional agreements is often looking forunilateral solutions, the EU-Japan EPA shows that to really tackle
issues, a comprehensive cooperation is required between therespective authorities.
As such, the past year has been a good exercise and a learning
experience how to improve the implementation of the agreement inan area as detailed and complicated at the Chapter on Rules ofOrigin.

We must thank our Japanese colleagues for joining us on thisfruitful and interesting journey.


6.

Ꮫࢇࡔᩍカ

㐣ཤ1ᖺ㛫ࡢ⤒㦂ࡣࠊ཮᪉ࡀᐇ᪋ୖࡢၥ㢟࡟ຠᯝⓗ࡟ᑐᛂ࡛ࡁࡿࡇ࡜ࢆ♧ࡋࡓࠋ
EUࡣࠊఏ⤫ⓗ࡞༠ᐃ࡛ࡣ୍᪉ⓗ࡞ゎỴ⟇ࢆᶍ⣴ࡍࡿࡇ࡜ࡶከ࠸୍᪉ࠊ᪥EU㺃
EPA࡛ࡣࠊၥ㢟࡟┿ᦸ࡟ྲྀࡾ⤌ࡴࡓࡵ࡟ࠊྛᙜᒁ㛫ࡢໟᣓⓗ࡞༠ຊࡀᚲせ࡛࠶ࡿࡇ࡜ࢆ♧ࡋ࡚࠸ࡿࠋ
ࡇࡢࡼ࠺࡟ࠊࡇࡢ1ᖺ㛫࡛ࠊཎ⏘ᆅつ๎࡟㛵ࡍࡿ❶ࡢヲ⣽࠿ࡘ」㞧࡞ศ㔝࡟࠾ࡅࡿ༠ᐃࡢᐇ᪋ࢆ࠸࠿࡟ᨵၿࡍࡿ࠿࡟ࡘ࠸࡚ࠊⰋ࠸⦎⩦࡜Ꮫ⩦⤒㦂ࢆ✚ࡴࡇ࡜࡜࡞ࡗࡓࠋࡇࡢࡼ࠺࡞ᐇࡾ࠶ࡿ⯆࿡῝࠸᪑࡟ࠊ᪥ᮏࡢྠ൉ࡓࡕࡀຍࢃࡗ࡚ࡃࢀࡓࡇ
࡜࡟ឤㅰࡋࡓ࠸ࠋ



25

26

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㏻㛵ᡭ⥆䛝䛾⡆␎໬ᥐ⨨᫖ᖺϭϭ᭶ϭϳ᪥௨㝆
䚖E^䛾ᴗົ௙ᵝ䝁䞊䝗䛾ཎ⏘ᆅド᫂᭩㆑ู䠄䠏᱆┠䠅䛻௨ୗ䛾䝁䞊䝗䜢ධຊY〇㐀⪅䠄⏕⏘⪅䠅䛻䜘䜛ཎ⏘ရ⏦࿌᭩䠄ཎ⏘ᛶ䛻㛵䛩䜛᝟ሗ䛜ᥦ౪䛷䛝䛺䛔ሙྜ䠅

&㍺ฟ⪅䛻䜘䜛ཎ⏘ရ⏦࿌᭩䠄ཎ⏘ᛶ䛻㛵䛩䜛᝟ሗ䛜ᥦ౪䛷䛝䛺䛔ሙྜ䠅

E^⏬㠃

FVG+ѶыуѣFVR+҆໚ᆛ䠆ϰ᱆┠䛿㐺ᐅ䛾䝁䞊䝗䜢ධຊϵ

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E^^ƚĂƚĞŵĞŶƚŽŶŽƌŝŐŝŶŵĂĚĞďǇƚŚĞƉƌŽĚƵĐĞƌ
Y ;tŚĞŶƚŚĞŝŵƉŽƌƚĞƌĐĂŶŶŽƚƉƌŽǀŝĚĞĂŶĂĚĚŝƚŝŽŶĂůĞǆƉůĂŶĂƚŝŽŶŽŶƚŚĞŽƌŝŐŝŶĂƚŝŶŐƐƚĂƚƵƐ͘Ϳ&^ƚĂƚĞŵĞŶƚŽŶŽƌŝŐŝŶŵĂĚĞďǇƚŚĞĞǆƉŽƌƚĞƌ
;tŚĞŶƚŚĞŝŵƉŽƌƚĞƌĐĂŶŶŽƚƉƌŽǀŝĚĞĂŶĂĚĚŝƚŝŽŶĂůĞǆƉůĂŶĂƚŝŽŶŽŶƚŚĞŽƌŝŐŝŶĂƚŝŶŐƐƚĂƚƵƐ͘Ϳ

E^^ĐƌĞĞŶ

Jotfsu!FVG+ ps!FVR+
Ύ/ŶƐĞƌƚƚŚĞϰƚŚͲĚŝŐŝƚĐŽĚĞŝŶĂĐĐŽƌĚĂŶĐĞǁŝƚŚƚŚĞĐĂƚĞŐŽƌǇ͘ ϭϬ31ཎ⏘ᆅ䛻㛵䛩䜛⏦࿌
䕿 ㍺ฟ⪅䞉⏕⏘⪅䛻䜘䜛⮬ᕫ⏦࿌䛾ሙྜ䛻䛿䚸ᩥゝ䛜ᐃ䜑䜙䜜䛶䛚䜚䚸௙ධ᭩➼䛾ၟᴗୖ䛾ᩥ᭩䛻䚸௨ୗ䜢グ㍕䛩䜛䛣䛸䛜༠ᐃୖ᫂グ䛥䜜䛶䛔䜛䚹 ͤϭ䠄ᮇ㛫䠖͙͙͙͙͙䛛䜙͙͙͙͙͙䜎䛷䠅 ͤϮ䛣䛾ᩥ᭩䛾ᑐ㇟䛸䛺䜛⏘ရ䛾㍺ฟ⪅䠄㍺ฟ⪅ཧ↷␒ྕͤϯ͙͙͙䠅䛿䚸ูẁ䛾᫂♧䜢䛩䜛ሙྜ䜢㝖䛟䜋䛛䚸ᙜヱ⏘ရ䛾ཎ⏘ᆅ͙͙͙䛜≉ᜨ䛻ಀ䜛ཎ⏘ᆅ䛷䛒䜛䛣䛸䜢⏦࿌䛩䜛䚹䠄⏝䛔䜙䜜䛯ཎ⏘ᛶ䛾ᇶ‽䠅 ͤϰ͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘
䠄ሙᡤཬ䜃᪥௜䠅ͤϱ͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘
䠄㍺ฟ⪅䛾Ặྡཪ䛿ྡ⛠䠄άᏐయ䛻䜘䜛䜒䛾䠅䠅͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘
ͤϭ⮬ᕫ⏦࿌䛾ᩥゝ䛿ୖグ࿴ᩥ䛾䜋䛛䚸ⱥㄒ䜢ྵ䜐h䛾ㅖゝㄒ䛷సᡂྍ⬟ͤϮ ྠ୍䛾ཎ⏘ရ䛜Ϯᅇ௨ୖ㍺㏦䛥䜜䜛ሙྜ䛾ᮇ㛫䠄ϭϮ䛛᭶௨ෆ䠅ͤϯ ㍺ฟ⪅ཧ↷␒ྕ䠖᪥ᮏ䛛䜙䛾㍺ฟ⪅䛾ሙྜ䠖ἲே␒ྕ 䠄䛺䛚␒ྕ䜢᭷䛧䛶䛔䛺䛔ሙྜ䛿✵ḍ䠅ͤϰ͗᏶඲⏕⏘ရ䚸͗ཎ⏘ᮦᩱ䛾䜏䛛䜙⏕⏘䛥䜜䜛⏘ရ䚸͗ᐇ㉁ⓗኚ᭦ᇶ‽䜢‶䛯䛩⏘ရ䚸䠄ϭ͗㛵⛯ศ㢮ኚ᭦ᇶ‽䚸Ϯ͗௜ຍ౯್ᇶ‽䚸ϯ͗ຍᕤᕤ⛬ᇶ‽䠅͗⣼✚䚸͗チᐜ㝈ᗘͤϱ ሙᡤཬ䜃᪥௜䛾᝟ሗ䛜⮬ᕫ⏦࿌䜢⾜䛖䜲䞁䝪䜲䝇➼䛾ᩥ᭩⮬య䛻ྵ䜎䜜䜛ሙྜ䛿┬␎ྍ⬟ϭϭ

6WDWHPHQWRQ2ULJLQ䕿 ƐƚĂƚĞŵĞŶƚŽŶŽƌŝŐŝŶƐŚĂůůďĞŵĂĚĞŽƵƚƵƐŝŶŐŽŶĞŽĨƚŚĞůŝŶŐƵŝƐƚŝĐǀĞƌƐŝŽŶƐŽĨƚŚĞƚĞǆƚƐĞƚŽƵƚŝŶŶŶĞǆϯͲŽŶĂĐŽŵŵĞƌĐŝĂůĚŽĐƵŵĞŶƚ͘ ͤϭ
;WĞƌŝŽĚ䠖ĨƌŽŵ͙͙͙͙͙ƚŽ͙͙͙͙͙Ϳ ͤϮdŚĞĞǆƉŽƌƚĞƌŽĨƚŚĞƉƌŽĚƵĐƚƐĐŽǀĞƌĞĚďǇƚŚŝƐĚŽĐƵŵĞŶƚ;ǆƉŽƌƚĞƌZĞĨĞƌĞŶĐĞEŽ͙͙͘͘ ͤϯͿĚĞĐůĂƌĞƐƚŚĂƚ͕ĞǆĐĞƉƚǁŚĞƌĞŽƚŚĞƌǁŝƐĞĐůĞĂƌůǇŝŶĚŝĐĂƚĞĚ͕ƚŚĞƐĞƉƌŽĚƵĐƚƐĂƌĞŽĨ͙͙͙͘͘͘ƉƌĞĨĞƌĞŶƚŝĂůŽƌŝŐŝŶ͘;KƌŝŐŝŶĐƌŝƚĞƌŝĂƵƐĞĚͿ ͤϰ͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͙͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘͘
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ฟ⥾⣙ᅜෆ䛻ᡤᅾ䛧䛶䛔䜜䜀䚸௨ୗ䛾䛂ཎ⏘ᆅ䛻㛵䛩䜛⏦࿌䛃䛿᭷ຠ䚹,岣ୟল঻岤峒峔峵েਓ঻岶岝ਓષ峼ୟল峁峐岮峔岹峒峬岝ঽମ岶੿ਛ峃峵ધછ঱峕ਉਓ৉峕ঢ়峃峵ணઔ峼੿ਛ峃峵岽峒岞,, 岣ୟল঻岤峒峔峵ૹ঺岶岝েਓ঻岵峳峘ੲਾ峕੦峏岷岝ঽମ岶੿ਛ峃峵ધછ঱峕ਉਓ৉峕ঢ়峃峵ணઔ峼੿ਛ峃峵岽峒岞,,, 岣ୟল঻岤峒峔峵েਓ঻岶岝ਓષ峼ୟল峁峐岮峔岹峒峬岝ૹ঺岶੿ਛ峃峵ધછ঱峕ਉਓ৉峕ঢ়峃峵ணઔ峼੿ਛ峃峵岽峒岞,9 岣ୟল঻岤峒峔峵ૹ঺岶岝েਓ঻岵峳峘ੲਾ峕੦峏岷岝েਓ঻岶੿ਛ峃峵ધછ঱峕ਉਓ৉峕ঢ়峃峵ணઔ峼੿ਛ峃峵岽峒岞ୖグ䊢㻚ཬ䜃䊣㻚䛻䛴䛔䛶䛿䚸ཎ⏘ᆅ䛻㛵䛩䜛⏦࿌䜢సᡂ䛧䛯䛂㍺ฟ⪅䛃䛜ၟᴗୖ䛾᭩㢮䜢Ⓨ⾜䛧䛯⪅䛷䛺䛔䛣䛸䜢᭩㢮ୖ䛻᫂グ䛧䛶䛟䛰䛥䛔䚹
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䛂㍺ฟ⪅䛃䛜
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dŚĞƉƌŽĚƵĐĞƌĂĐƚŝŶŐĂƐƚŚĞ͞ĞǆƉŽƌƚĞƌ͕͟ĂůƚŚŽƵŐŚŶŽƚĞǆƉŽƌƚŝŶŐƚŚĞƉƌŽĚƵĐƚƐ͕ŵĂŬĞƐŽƵƚĂƐƚĂƚĞŵĞŶƚŽŶŽƌŝŐŝŶŽŶĂĚŽĐƵŵĞŶƚŽĨƚŚĞƚƌĂĚŝŶŐĐŽŵƉĂŶǇ͖dŚĞƚƌĂĚŝŶŐĐŽŵƉĂŶǇĂĐƚŝŶŐĂƐƚŚĞ͞ĞǆƉŽƌƚĞƌ͕͟ďĂƐĞĚŽŶŝŶĨŽƌŵĂƚŝŽŶĨƌŽŵƚŚĞƉƌŽĚƵĐĞƌ͕ŵĂŬĞƐŽƵƚĂƐƚĂƚĞŵĞŶƚŽŶŽƌŝŐŝŶŽŶĂĚŽĐƵŵĞŶƚŽĨƚŚĞƉƌŽĚƵĐĞƌ͘dŚĞƐĞƚǁŽƐĐĞŶĂƌŝŽƐŶĞǀĞƌƚŚĞůĞƐƐŝŵƉůǇƚŚĂƚƚŚĞĞǆƉŽƌƚĞƌŵĂŬŝŶŐŽƵƚƚŚĞƐƚĂƚĞŵĞŶƚŽŶŽƌŝŐŝŶ͕ĂŶĚŶŽƚďĞŝŶŐƚŚĞƉĞƌƐŽŶŚĂǀŝŶŐŝƐƐƵĞĚƚŚĞĐŽŵŵĞƌĐŝĂůĚŽĐƵŵĞŶƚ͕ŝƐĐůĞĂƌůǇŝĚĞŶƚŝĨŝĞĚŽŶƚŚĂƚĚŽĐƵŵĞŶƚ͘tŚĞŶĂŶ͞ĞǆƉŽƌƚĞƌ͟ŝƐĂƉƌŽĚƵĐĞƌ;ǆĂŵƉůĞͿdŚĞĞǆƉŽƌƚĞƌǁŚŽŵĂĚĞŽƵƚĂƐƚĂƚĞŵĞŶƚŽŶŽƌŝŐŝŶŝƐĂƉƌŽĚƵĐĞƌŽĨƚŚĞƉƌŽĚƵĐƚ͘dŚĞĞǆƉŽƌƚĞƌĚŝĚŶŽƚŝƐƐƵĞƚŚĞĐŽŵŵĞƌĐŝĂůĚŽĐƵŵĞŶƚǁŝƚŚƚŚĞƐƚĂƚĞŵĞŶƚŽŶŽƌŝŐŝŶ͘
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34

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岣ୟল঻岤峒峔峵েਓ঻岶岝ਓષ峼ୟল峁峐岮峔岹峒峬岝ঽମ岶੿ਛ峃峵ધછ঱峕ਉਓ৉峕ঢ়峃峵ணઔ峼੿ਛ峃峵岽峒岞༠ᐃୖ䛾㍺ฟ⪅⏕⏘⪅䛜సᡂ䛧䛯䝗䜻䝳䝯䞁䝖㍺ฟ⏦࿌䜢䛩䜛⪅䠄౛䠖⣡ရ᭩䠄㏻ᖖ䛿ᙜヱᅜ䛾ゝㄒ䠅䠅

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⏕⏘⪅

The exporter of the products covered by thisdocument‫ق‬Exporter Reference No XXXXXXX‫ك‬declares that, except where otherwise clearly
indicated, these products are of 嵣嵣嵣嵣嵣嵣嵣
preferential origin.
Origin criteria used: “C”, “1”(Place and date:)
Printed name of the exporter :ABC Chemical Co.

ϭϳ,

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The exporter of the products covered by thisdocument‫ق‬Exporter Reference No XXXXXXX‫ك‬declares that, except where otherwise clearly
indicated, these products are of 嵣嵣嵣嵣嵣嵣嵣
preferential origin.
Origin criteria used: “C”, “1”(Place and date:)
Printed name of the exporter :ABC Chemical Co.

ϭϴ35⋜岣ୟল঻岤峒峔峵ૹ঺岶岝েਓ঻岵峳峘ੲਾ峕੦峏岷岝ঽମ岶੿ਛ峃峵ધછ঱峕ਉਓ৉峕ঢ়峃峵ணઔ峼੿ਛ峃峵岽峒岞㍺ฟ⏦࿌䜢䛩䜛⪅༠ᐃୖ䛾㍺ฟ⪅ၟ♫䛜సᡂ䛧䛯䝗䜻䝳䝯䞁䝖䠄౛䠖௙ධ᭩䠅ၟ♫⏕⏘⪅The exporter of the products covered by thisdocument‫ق‬Exporter Reference No XXXXXXX‫ك‬declares that, except where otherwise clearly
indicated, these products are of 嵣嵣嵣嵣嵣嵣嵣
preferential origin.
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Printed name of the exporter :XYZ Trading/ŶĨŽƌŵĂƚŝŽŶϮϬ36⋝‫؝‬岣ୟল঻岤峒峔峵েਓ঻岶岝ਓષ峼ୟল峁峐岮峔岹峒峬岝ૹ঺岶੿ਛ峃峵ધછ঱峕ਉਓ৉峕ঢ়峃峵ணઔ峼੿ਛ峃峵岽峒岞༠ᐃୖ䛾㍺ฟ⪅ၟ♫䛜సᡂ䛧䛯䝗䜻䝳䝯䞁䝖䠄౛䠖௙ධ᭩䠅㍺ฟ⏦࿌䜢䛩䜛⪅ၟ♫⏕⏘⪅The exporter of the products covered by thisdocument‫ق‬Exporter Reference No XXXXXXX‫ ك‬declares that, except where otherwise clearly
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EK͘ϭϮͲϯϰϱͲϲϳϴdϯϭ:EϮϬϮϬ崌嵛嵄崌崡୞ಀ఺峝崌嵛嵄崌崡৅ষ঩峑ቝ峏岻峼ষ岰ਉਓ৉峕ঢ়峃峵ணઔધ(Period: from……….to……….)

The exporter of the products covered by this document‫ق‬Exporter Reference
No XXXXXXX‫ ك‬declares that, except where otherwise clearly indicated,these products are of the European Union preferential origin.
Origin criteria used: “C”, “1”Place and date: xxxxxxxxxxxxxxxxxxxxx, 20 Jan 2020
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The exporter of the products covered by this document‫ق‬Exporter Reference
No XXXXXXX‫ ك‬declares that, except where otherwise clearly indicated,these products are of the European Union preferential origin.
Origin criteria used: “C”, “1”Place and date: xxxxxxxxxxxxxxxxxxxxx, 20 Jan 2020
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Period: from 01 Feb 2020 to 19 Jan 2021

The exporter of the products covered by this document‫ق‬Exporter Reference
No XXXXXXX‫ ك‬declares that, except where otherwise clearly indicated,these products are of the European Union preferential origin.
Origin criteria used: “C”, “1”Place and date: xxxxxxxxxxxxxxxxxxxxx, 20 Jan 2020
Printed name of the exporter :VWU Food LTD.
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The exporter of the products covered by this document‫ق‬Exporter Reference
No XXXXXXX‫ ك‬declares that, except where otherwise clearly indicated,these products are of the European Union preferential origin.
Origin criteria used: “C”, “1”Place and date: xxxxxxxxxxxxxxxxxxxxx, 20 Jan 2020
Printed name of the exporter :VWU Food LTD.
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;ĂͿཎ⏘ᆅ䛻㛵䛩䜛⏦࿌䛜➨ϯ䞉ϭϲ᮲䠎 䛻つᐃ䛩䜛㛵⛯ୖ䛾≉ᜨᚅ㐝䛾せồ䛾᰿ᣐ䛷䛒䜛ሙྜ䛻䛿䚸ᙜヱཎ⏘ᆅ䛻㛵䛩䜛⏦࿌;ďͿ⏘ရ䛾⤫୍䝅䝇䝔䝮䛾㛵⛯ศ㢮␒ྕཬ䜃⏝䛔䜙䜜䛯ཎ⏘ᛶ䛾ᇶ‽;ĐͿ⏕⏘ᕤ⛬䛻䛴䛔䛶䛾⡆₩䛺グ㍕;ĚͿཎ⏘ᛶ䛾ᇶ‽䛜≉ᐃ䛾⏕⏘ᕤ⛬䛻ᇶ䛵䛟䜒䛾䛷䛒䜛ሙྜ䛻䛿䚸ᙜヱ⏕⏘ᕤ⛬䛻䛴䛔䛶䛾ලయⓗ䛺グ㍕;ĞͿヱᙜ䛩䜛ሙྜ䛻䛿䚸⏕⏘ᕤ⛬䛻䛚䛔䛶౑⏝䛥䜜䛯ཎ⏘ᮦᩱཬ䜃㠀ཎ⏘ᮦᩱ䛻䛴䛔䛶䛾グ㍕;ĨͿཎ⏘ᛶ䛾ᇶ‽䛜䛂᏶඲䛻ᚓ䜙䜜䜛䜒䛾䛷䛒䜛䛣䛸䛃䛷䛒䜛ሙྜ䛻䛿䚸ヱᙜ䛩䜛༊ศ䠄཰✭䚸᥇᥀䚸⁺䜝䛖䚸⏕⏘䛥䜜䛯ሙᡤ➼䠅;ŐͿཎ⏘ᛶ䛾ᇶ‽䛜౯㢠᪉ᘧ䛻ᇶ䛵䛟䜒䛾䛷䛒䜛ሙྜ䛻䛿䚸⏘ရ䛾౯㢠ཬ䜃⏕⏘䛻䛚䛔䛶౑⏝䛥䜜䛯඲䛶䛾㠀ཎ⏘ᮦᩱཪ䛿౯㢠䛾せ௳䛾㑂Ᏺ䜢☜ಖ䛩䜛䛯䜑䛻㐺ᙜ䛺䛸䛝䛿⏕⏘䛻䛚䛔䛶౑⏝䛥䜜䛯ཎ⏘ᮦᩱ䛾౯㢠;ŚͿཎ⏘ᛶ䛾ᇶ‽䛜㔜㔞䛻ᇶ䛵䛟䜒䛾䛷䛒䜛ሙྜ䛻䛿䚸⏘ရ䛾㔜㔞ཬ䜃⏘ရ䛻౑⏝䛥䜜䛯㛵㐃䛩䜛㠀ཎ⏘ᮦᩱཪ䛿㔜㔞䛾せ௳䛾㑂Ᏺ䜢☜ಖ䛩䜛䛯䜑䛻㐺ᙜ䛺䛸䛝䛿⏘ရ䛻౑⏝䛥䜜䛯ཎ⏘ᮦᩱ䛾㔜㔞;ŝͿཎ⏘ᛶ䛾ᇶ‽䛜㛵⛯ศ㢮䛾ኚ᭦䛻ᇶ䛵䛟䜒䛾䛷䛒䜛ሙྜ䛻䛿䚸඲䛶䛾㠀ཎ⏘ᮦᩱ䛾୍ぴ⾲䛷䛒䛳䛶䚸ᙜヱ㠀ཎ⏘ᮦᩱ䛾⤫୍䝅䝇䝔䝮䛾㛵⛯ศ㢮␒ྕ䠄ཎ⏘ᛶ䛾ᇶ‽䛻ᇶ䛵䛟䠎᱆␒ྕ䚸䠐᱆␒ྕཪ䛿䠒᱆␒ྕ䛾ᵝᘧ䛻䜘䜛䜒䛾䠅䜢ྵ䜐䜒䛾;ũͿ➨ϯ䞉ϭϬ᮲䛻つᐃ䛩䜛ኚ᭦䛾⚗Ṇ䛻㛵䛩䜛つᐃ䛾㑂Ᏺ䛻㛵㐃䛩䜛᝟ሗϱϱ㻾㼑㼒㼑㼞㼑㼚㼏㼑㻦㻶㻼㻙㻱㼁䞉㻱㻼㻭 ƌƚŝĐůĞϯ͘Ϯϭ;ϮͿ;ĂƚĂĞůĞŵĞŶƚƐͿdŚĞŝŶĨŽƌŵĂƚŝŽŶƌĞƋƵĞƐƚĞĚƉƵƌƐƵĂŶƚƚŽƉĂƌĂŐƌĂƉŚϭƐŚĂůůĐŽǀĞƌŶŽŵŽƌĞƚŚĂŶƚŚĞĨŽůůŽǁŝŶŐĞůĞŵĞŶƚƐ͗;ĂͿŝĨĂƐƚĂƚĞŵĞŶƚŽŶŽƌŝŐŝŶǁĂƐƚŚĞďĂƐŝƐŽĨƚŚĞĐůĂŝŵƌĞĨĞƌƌĞĚƚŽŝŶƐƵďƉĂƌĂŐƌĂƉŚϮ;ĂͿŽĨƌƚŝĐůĞϯ͘ϭϲ͕ƚŚĂƚƐƚĂƚĞŵĞŶƚŽŶŽƌŝŐŝŶ͖;ďͿƚŚĞƚĂƌŝĨĨĐůĂƐƐŝĨŝĐĂƚŝŽŶŶƵŵďĞƌŽĨƚŚĞƉƌŽĚƵĐƚƵŶĚĞƌƚŚĞ,ĂƌŵŽŶŝǌĞĚ^ǇƐƚĞŵĂŶĚŽƌŝŐŝŶĐƌŝƚĞƌŝĂƵƐĞĚ͖;ĐͿĂďƌŝĞĨĚĞƐĐƌŝƉƚŝŽŶŽĨƚŚĞƉƌŽĚƵĐƚŝŽŶƉƌŽĐĞƐƐ͖;ĚͿŝĨƚŚĞŽƌŝŐŝŶĐƌŝƚĞƌŝŽŶǁĂƐďĂƐĞĚŽŶĂƐƉĞĐŝĨŝĐƉƌŽĚƵĐƚŝŽŶƉƌŽĐĞƐƐ͕ĂƐƉĞĐŝĨŝĐĚĞƐĐƌŝƉƚŝŽŶŽĨƚŚĂƚƉƌŽĐĞƐƐ͖;ĞͿŝĨĂƉƉůŝĐĂďůĞ͕ĂĚĞƐĐƌŝƉƚŝŽŶŽĨƚŚĞŽƌŝŐŝŶĂƚŝŶŐĂŶĚŶŽŶͲŽƌŝŐŝŶĂƚŝŶŐŵĂƚĞƌŝĂůƐƵƐĞĚŝŶƚŚĞƉƌŽĚƵĐƚŝŽŶƉƌŽĐĞƐƐ͖;ĨͿŝĨƚŚĞŽƌŝŐŝŶĐƌŝƚĞƌŝŽŶǁĂƐΗǁŚŽůůǇŽďƚĂŝŶĞĚΗ͕ƚŚĞĂƉƉůŝĐĂďůĞĐĂƚĞŐŽƌǇ;ƐƵĐŚĂƐŚĂƌǀĞƐƚŝŶŐ͕ŵŝŶŝŶŐ͕ĨŝƐŚŝŶŐĂŶĚƉůĂĐĞŽĨƉƌŽĚƵĐƚŝŽŶͿ͖;ŐͿŝĨƚŚĞŽƌŝŐŝŶĐƌŝƚĞƌŝŽŶǁĂƐďĂƐĞĚŽŶĂǀĂůƵĞŵĞƚŚŽĚ͕ƚŚĞǀĂůƵĞŽĨƚŚĞƉƌŽĚƵĐƚĂƐǁĞůůĂƐƚŚĞǀĂůƵĞŽĨĂůůƚŚĞŶŽŶͲŽƌŝŐŝŶĂƚŝŶŐŽƌ͕ĂƐĂƉƉƌŽƉƌŝĂƚĞƚŽĞƐƚĂďůŝƐŚĐŽŵƉůŝĂŶĐĞǁŝƚŚƚŚĞǀĂůƵĞƌĞƋƵŝƌĞŵĞŶƚ͕ŽƌŝŐŝŶĂƚŝŶŐŵĂƚĞƌŝĂůƐƵƐĞĚŝŶƚŚĞƉƌŽĚƵĐƚŝŽŶ͖;ŚͿŝĨƚŚĞŽƌŝŐŝŶĐƌŝƚĞƌŝŽŶǁĂƐďĂƐĞĚŽŶǁĞŝŐŚƚ͕ƚŚĞǁĞŝŐŚƚŽĨƚŚĞƉƌŽĚƵĐƚĂƐǁĞůůĂƐƚŚĞǁĞŝŐŚƚŽĨƚŚĞƌĞůĞǀĂŶƚŶŽŶͲŽƌŝŐŝŶĂƚŝŶŐŽƌ͕ĂƐĂƉƉƌŽƉƌŝĂƚĞƚŽĞƐƚĂďůŝƐŚĐŽŵƉůŝĂŶĐĞǁŝƚŚƚŚĞǁĞŝŐŚƚƌĞƋƵŝƌĞŵĞŶƚ͕ŽƌŝŐŝŶĂƚŝŶŐŵĂƚĞƌŝĂůƐƵƐĞĚŝŶƚŚĞƉƌŽĚƵĐƚ͖;ŝͿŝĨƚŚĞŽƌŝŐŝŶĐƌŝƚĞƌŝŽŶǁĂƐďĂƐĞĚŽŶĂĐŚĂŶŐĞŝŶƚĂƌŝĨĨĐůĂƐƐŝĨŝĐĂƚŝŽŶ͕ĂůŝƐƚŽĨĂůůƚŚĞŶŽŶͲŽƌŝŐŝŶĂƚŝŶŐŵĂƚĞƌŝĂůƐŝŶĐůƵĚŝŶŐƚŚĞŝƌƚĂƌŝĨĨĐůĂƐƐŝĨŝĐĂƚŝŽŶŶƵŵďĞƌƵŶĚĞƌƚŚĞ,ĂƌŵŽŶŝǌĞĚ^ǇƐƚĞŵ;ŝŶƚǁŽͲ͕ĨŽƵƌͲ ŽƌƐŝǆͲĚŝŐŝƚĨŽƌŵĂƚĚĞƉĞŶĚŝŶŐŽŶƚŚĞŽƌŝŐŝŶĐƌŝƚĞƌŝĂͿ͖Žƌ;ũͿƚŚĞŝŶĨŽƌŵĂƚŝŽŶƌĞůĂƚŝŶŐƚŽƚŚĞĐŽŵƉůŝĂŶĐĞǁŝƚŚƚŚĞƉƌŽǀŝƐŝŽŶŽŶŶŽŶͲĂůƚĞƌĂƚŝŽŶƌĞĨĞƌƌĞĚƚŽϱϲŝŶƌƚŝĐůĞϯ͘ϭϬ͘

54᪥ᮏ䛸㻱㼁䛸䛾༠ຊ᪥ᮏ䛸㻱㼁㛫䛷䚸௨ୗ䛾άື䜢ᐇ᪋䠍䠊᪥h཮᪉䛻䛤ពぢ⟽䜢タ⨨䚹஦ᴗ⪅䛛䜙䛾㉁ၥ䜢ཷ௜䛡䚹䕿 ᪥ᮏ⛯㛵䛤ពぢ⟽ ĞƉĂͲƌŽŽͲĐĞŶƚĞƌΛĐƵƐƚŽŵƐ͘ŐŽ͘ũƉ䕿 h䛤ពぢ⟽ dyhͲϱͺhͺ:WEͺWΛĞĐ͘ĞƵƌŽƉĂ͘ĞƵ䠎䠊᪥h㛫䛾䝩䝑䝖䝷䜲䞁䜢㛤タ䚹W䛾㐠⏝㠃➼䛻䛛䛛䜛ಶู᱌௳䛻䛴䛔䛶䛾᝟ሗ஺᥮䜢ᐇ᪋䛷䛝䜛యไ䜢ᵓ⠏῭䚹
䠏䠊ᨵゞᡭᘬ䛝䠋䜺䜲䝎䞁䝇䛾බ⾲䚹᪥h㛫䛷཮᪉䛾ᡭᘬ䛝䠋䜺䜲䝎䞁䝇䛾ෆᐜ䜢༠㆟䛾ୖ䚸බ⾲䚹䠐䠊䝡䝕䜸఍㆟䛾ᐇ᪋䚹䝡䝕䜸఍㆟䛻䜘䜛᝟ሗඹ᭷ཬ䜃ពぢ஺᥮䜢✚ᴟⓗ䛻ᐇ᪋䚹ϱϳ㻯㼛㼛㼜㼑㼞㼍㼠㼕㼛㼚㻌㼎㼑㼠㼣㼑㼑㼚㻌㼠㼔㼑㻌㻱㼁㻌㼍㼚㼐㻌㻶㼍㼜㼍㼚$FWLRQVPDGHE\FRRSHUDWLRQEHWZHHQ-DSDQDQGWKH(8ϭ͘^ĞƚƵƉKƉŝŶŝŽŶŽǆĞƐ;ĞͲŵĂŝůͿĂƚďŽƚŚ:ĂƉĂŶĂŶĚƚŚĞhƚŽƌĞĐĞŝǀĞƋƵĞƐƚŝŽŶƐĨƌŽŵƚƌĂĚĞƌƐ䕿 KƉŝŶŝŽŶŽǆĂƚ:ĂƉĂŶƵƐƚŽŵƐ͗ ĞƉĂͲƌŽŽͲĐĞŶƚĞƌΛĐƵƐƚŽŵƐ͘ŐŽ͘ũƉ䕿 KƉŝŶŝŽŶŽǆͬĨƵŶĐƚŝŽŶĂůŵĂŝůďŽǆĂƚ'dyh͗dyhͲϱͺhͺ:WEͺWΛĞĐ͘ĞƵƌŽƉĂ͘ĞƵϮ͘ƐƚĂďůŝƐŚĂŚŽƚůŝŶĞďĞƚǁĞĞŶ:ĂƉĂŶĂŶĚƚŚĞhdŽĨĂĐŝůŝƚĂƚĞĞǆĐŚĂŶŐĞƐŽĨƐƉĞĐŝĨŝĐŝŶĨŽƌŵĂƚŝŽŶƌĞŐĂƌĚŝŶŐƚŚĞŝŵƉůĞŵĞŶƚĂƚŝŽŶŽĨƚŚĞƉƌŽǀŝƐŝŽŶƐŽŶƌƵůĞƐŽĨŽƌŝŐŝŶ͘
ϯ͘WƵďůŝĐĂƚŝŽŶŽĨZĞǀŝƐĞĚŐƵŝĚĞůŝŶĞͬŐƵŝĚĂŶĐĞ
ZĞǀŝƐĞĚŐƵŝĚĞůŝŶĞͬŐƵŝĚĂŶĐĞĚŽĐƵŵĞŶƚƐǁĞƌĞƉƵďůŝƐŚĞĚĂĨƚĞƌĐŽŶƐƵůƚĂƚŝŽŶďĞƚǁĞĞŶ:ĂƉĂŶĂŶĚƚŚĞh͘ϰ͘sŝĚĞŽĐŽŶĨĞƌĞŶĐĞ
^ŚĂƌŝŶŐŝŶĨŽƌŵĂƚŝŽŶĂŶĚǀŝĞǁƐŝŶĂƉŽƐŝƚŝǀĞŵĂŶŶĞƌƚŚƌŽƵŐŚǀŝĚĞŽĐŽŶĨĞƌĞŶĐĞ͘ϱϴ

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ↃฌᎮⅱ↹ⅻ↗ⅵↃↅⅳ↭ↆ↎⅛
Thank you for your attention.

ϱϵThank you for your attention.
ↃฌᎮⅱ↹ⅻ↗ⅵↃↅⅳ↭ↆ↎⅛

ϲϬ

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