Statement on origin

• This statement can be made out:
  • by any EU exporter provided that the total value of the consignment is below €6 000
  • by EU exporters that are registered in the Registered Exporter System (REX) for consignments of € 6 000 and above.
• The exporter makes out a statement on origin based on information demonstrating that the product is originating, including information on the originating status of the materials used in the production of the product (such as supplier’s declaration).
• The exporter is responsible for the statement on origin and the information provided being correct and should be prepared to submit all appropriate documents proving the originating status of the products at the request of customs authorities.

How to make out a statement of origin

• The exporter should complete the following declaration (as mentioned in Annex 3-D) on the invoice or any other document which describes the products concerned in sufficient detail to enable them to be identified (e.g. delivery note or packing list),
• The statement on origin can be for one shipment or multiple shipments of identical products during a period not exceeding one year.

 

(1) If the statement on origin is completed for multiple shipments of identical originating products, indicate the period for which the statement on origin is to apply. That period shall not exceed 12 months. All importations of the product must occur within the period indicated. If the statement on origin is for one shipment, the field may be left blank
(2) For an exporter located in the EU, put your REX number (for consignments above €6 000); For an exporter located in Japan, this will be the Japan Corporate Number.
(3) Indicate the origin of the product: the European Union or Japan.
(4) Indicate, depending on the case, one or more of the following codes;

 

	'A'		for a product that is wholly obtained (i.e. referred to in subparagraph 1(a) of Article 3.2);
	'B'		for a product that is produced exclusively from originating materials (i.e. referred to in subparagraph 1(b) of Article 3.2);
	'C'		for a product produced from non-orginating materials meeting one of the product specific rules (i.e. referred to in subparagraph 1(c) of Article 3.2), with the following additional information on the type of product specific requirement actually applied to the product: for a change in tariff classification rule: for a maximum value of non-originating materials or a minimum regional value content rule; for a specific production process rule; or in case of application of the provisions of Section 3 of Appendix 3-B-1
	'D'		Please add 'D' in case you have used the accumulation referred to in Article 3.5; or
	'E'		Please add ‘E’ in case you have used the tolerances referred to in Article 3.6.

(5) Place and date may be omitted if the information is contained on the document itself.

• The statement can be made in any official language of the EU or Japanese according to the language versions in Annex 3-D.

Validity and record keeping.

• Proof of origin is valid for 12 months after the date the statement of origin was made out and needs to be submitted within that period to the customs authorities in the importing party.
• A copy of the statement of origin and other relevant documents need to be kept for at least 3 years by the exporter

For more information, please consult EU-Japan EPA guidance on statement on origin and EU-Japan EPA guidance on statement on origin for multiple shipments of identical products
Guideline for the statement on origin/importer's knowledge and verification under the Japan-EU EPA, published by Japan Customs, also available in Japanese.