Taxation and Customs Union

Japan

Overall relations

Customs relations and cooperation between the EU and Japan are part of the EU's overall political and economic relations with that country.

The Strategic Partnership Agreement between the European Union and its Member States, of the one part, and Japan, of the other part contains a number of economic and trade cooperation rules, including general provisions on:

  • Customs (Article 18);
  • Taxation (Article 19).

EU-Japan Economic Partnership Agreement (EPA)

The Economic Partnership Agreement (EPA) between the European Union and Japan applies since 1 February 2019. 

For Customs, the following Chapters are relevant:

  • Chapter 3: Rules of Origin and Origin Procedures
  • Chapter 4: Customs Matters and Trade Facilitation

The text of the EPA is available in the Official Journal of the European Union L 330 of 27.12.2019  

To implement Section B of Chapter 3 on Origin Procedures, the following Guidance documents have been developed:

The following information is relevant for EU exporters making out Statements on Origin: Application in Japan of Article 3.16(3) of the EU-Japan EPA; Request for an explanation from the importer in Japan.

Customs relations

The customs cooperation between the EU and Japan is based on the Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters that entered into force on 1 February 2008.

The agreement

  • provides a framework for cooperation between the customs authorities;
  • promotes trade facilitation for reliable traders;
  • supports the fight against fraud;
  • improves cooperation in the area of risk management.

Mutual Recognition of Authorised Economic Operators (AEOs) between the EU and Japan

The Decision on the mutual recognition of authorised economic operators (AEOs) entered into force on 24 May 2011. Since then, both EU and Japanese AEOs have enjoyed trade facilitation benefits in the partner countries.

Read the Decision
Read the communication
 

Background Information

Japan is the EU’s second-biggest trading partner in Asia after China.

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EU-Japan: Trade in goods

EU-Japan Relations

More on Trade between the EU and Japan

Japan Customs