THE EU-JAPAN EPAPREFERENTIAL ORIGIN OF GOODSLong Term Supplier’s Declarations&Statements on origin
This presentation has been prepared with the sole purpose of simplifying the understanding of some parts of the EU-Japan EPA
and bears no legal standing.

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Table of contents

1. The Long Term supplier’s declarations
1.1 Legal basis
1.2 What is a supplier’s declaration?
1.3 The Long Term Supplier’s Declaration (LTSD)
1.4 Period of validity
1.5 Formal requirements
1.5.1 The wording to be used
1.5.2 Subsequent issuance
1.5.3 Signature
2. The statements on origin
2.1 What is a statement on origin?
2.2 Text of the statement on origin
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1. The Long Term supplier’s declarations

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1.1 Legal basis
The supplier’s declaration is not a specific topic of the EPA between
the EU and Japan.
Supplier’s declarations are also in use in all the other FTA’s.
The regulation can be found in the Commission implementing
regulation (EU) 2015/2447 of 24 November 2015,
amended by Commission Implementing Regulation (EU) 2017/989:• Articles 61 to 66• Annexes 22-15 to 22-18

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1.2 What is a supplier’s declaration?
Information from a supplier to his customer
Concerning the originating status of goods- Exported directly by the customer- Incorporated in a new product by the customer
 No legal obligation to issue a supplier’s declaration
 No authorisation is required to issue a supplier’s declaration
 Used for delivery of goods within the EU Single consignment  Multiple consignments
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1.3 The Long Term Supplier’s Declaration (LTSD)
 In the cases of regular supplies by the supplier.
 Valid for consignments over a longer period of time, max 2 years.
 Valid for all the goods mentioned in the LTSD and delivered within
the period of validity.
 Originating status of the goods ensured during whole period
If not  Obligation for the supplier to inform the customers.

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1.4 Validity period of an LTSD
 An LTSD states 3 dates:- Date of issue- Start date
- End date
 Start day may not be more than 12 months before or not morethan 6 months after the date of issue.
 End date may not be more than 24 months after the start day.
 Wording in the LTSD: “This declaration is valid for all shipments of theseproducts dispatched from: … to …”.

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1.5 Formal requirements
 An LTSD is issued without the involvement of Customs.
 The supplier is responsible for the correctness of the declarations.
 Formal requirements are obligatory.

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1.5.1 The wording to be used
 The goods must be described precisely enough to clearly identify
them. It is also possible to list the goods in an annex.
 The ISO alpha-2 country code may be used instead country names.
Abbreviations for groups of countries or territories is allowed.
 The origin criterion is compulsory in case the EU-Japan EPA isconcerned.
According to criteria in use for statement
On the supplier’s declaration itself
On any other document, with a link to supplier’s declaration
Only useful in case of resale to Japan (no working)
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1.5.2 Subsequent issuance
An LTSD may be issued subsequently
In the limits of the period of validity.
Start day may not be more than
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1.5.3 Signature
Handwritten signature is compulsory.
But, exemption if invoice and LTSD issued electronically
2 conditions to be fulfilled:- Agreement between buyer and supplier- Undertaking issued by the supplier
The supplier has to be clearly identified
Letterhead paper or / and Company stamp
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https://taxation-customs.ec.europa.eu/system/files/2020-01/suppliers-declarationmay-2018_en.pdf

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2. The statements on origin

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2.1 What is a statement on origin?
 A text by which the exporter states the originating status of a product(Annex 3-D of the EPA).
 Made out by an exporter of an originating product.
 Made out on an invoice or on any other commercial document that
describes the originating product in sufficient detail to enable its
identification.
 May be made out on separate sheet with reference to invoice.
 Valid 12 months from the date it is made out.
 Allows the buyer / importer to benefit from the preferential treatment.
 Applies to single shipments or multiple shipments (12 months)
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2.1 Text of the statement on origin
Text (all linguistic versions)  Annex 3-D of the EPA
PeriodMay be left blank
Possibility of statement for multiple shipments (with conditions)
Exporter reference
For Japanese Exporters  Japan Corporate Number
For EU exporters  Rex number
Rex number not compulsory when value of originating goods of aconsignment ≤ 6000 €Managed bywww.eu-japan.eu/epa-helpdesk

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2.1 Text of the statement on origin
Origin of the goods
May be indicated either in full or using abbreviations

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2.1 Text of the statement on origin
Origin criteria used  Expressed by letter and number
A – Wholly obtained or produced products
B – Products produced exclusively from originating materials
C – Products produced using non-originating materials, with thespecific requirements for the product:
1 – Change in tariff classification rule2 – A value rule3 – A specific process rule4 – Specifics rules related to vehicles and parts of vehicles
D – Use of accumulation
E – Use of tolerances
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2.1 Text of the statement on origin
Origin criteria used
 Invoice with different headings  Criterion for every heading If possibility of several criteria
Mention of the real applied criterion
If all criteria are fulfilled  Exporter’s choice

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2.1 Text of the statement on origin
Place and date
May be omitted if the information is contained elsewhere on thedocument itself.
Printed name of the exporter
Don’t forget !

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For additional information on the statement on origin
https://taxation-customs.ec.europa.eu/system/files/2019-12/eu-japan-epaguidance-statements-on-origin.pdf
https://taxation-customs.ec.europa.eu/system/files/202001/eu_japan_epa_guidance_statement_on_origin_for_multiple_shipments_of_iden
tical_products_en.pdf

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Thank you for your attention!
Additional questions ?
Mail them to the EU-Japan helpdesk

This presentation has been prepared with the sole purpose of simplifying the understanding of some parts of the EU-Japan EPA
and bears no legal standing.

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