Statement on Origin for a Japanese Car: What the Exporter Must Write, and What If They Won't

Q: How long is it valid?

12 months from the date it was made out.

24 hours ago

4 min read

To get 0% customs duty on a car built in Japan, the invoice or another commercial document needs an EU-Japan EPA statement on origin made out by the Japanese exporter. The alternative is to hold your own records under "importer's knowledge". Any exporter in Japan can make the statement, a dealer included. It needs no stamp or signature and is valid for 12 months. A chamber of commerce certificate of origin is neither of the two accepted bases, so on its own it won't get you the 0% rate. [1][2]

What does the statement on origin say?

The wording is fixed by Annex 3-D of the agreement. The English version reads [1]:

The exporter of the products covered by this document (Exporter Reference No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin. (Origin criteria used) ... (Place and date) ... (Printed name of the exporter)

For a car from Japan, the exporter writes Japan (or JP) as the origin and adds the origin criterion code from the manufacturer's information. The period line at the top is only for statements covering several shipments, and can be left out for a single car [1].

Which number goes in "Exporter Reference No"?

For a Japanese exporter it is the Japan Corporate Number, a 13-digit number assigned by the National Tax Agency. Every Corporate Number, with the company's name and head office address, is public on the agency's Corporate Number site, so you can check it matches your seller [1]. If the exporter has no number, the field can be left blank, and the exporter gives its full address instead [1].

Who can make it out?

Any person in Japan involved in exporting the car, producer or trading company, as long as they meet the agreement's obligations [1]
On the basis of information showing the car is originating; the exporter is responsible for its accuracy [1]
On an invoice or other commercial document that describes the car well enough to identify it, such as by its chassis number [1]
With no stamp or signature, on paper or electronically [1]

Minor errors or discrepancies in the statement don't invalidate it [1].

What if the exporter won't give one?

It happens. A large Japanese exporter told one of our customers that it supplies a certificate of origin and the standard export papers, but not a statement on origin. You have three options:

Ask again, with the exact wording. Send the text above and point out that it is a few lines on their own invoice, with no stamp or government sign-off [1].
Rely on importer's knowledge, if you can. You need records from the exporter or manufacturer showing the car meets the agreement's origin rules, kept for at least three years. Revenue can ask for details such as the production process and the value of non-originating materials, and can refuse the 0% rate if the answers fall short [2]. For a used car, those records are rarely available.
Pay the 10% now and claim it back. A statement on origin can be made out after the car has been exported. It can then support a repayment claim for the duty, as long as the statement is still within its 12 months [1].

What we check before claiming 0%

The car was built in Japan (our guide to Japanese-brand cars built elsewhere explains why that matters)
The chassis number on the invoice matches the export certificate and the car
The Corporate Number matches the seller on the National Tax Agency's site [1]
The wording, the origin (Japan) and the origin criterion are all there [1]
The statement is less than 12 months old when we file [1]

Frequently asked questions

Does the exporter need to be registered in REX? No. REX is the EU's register for EU exporters; a Japanese exporter uses its Corporate Number [1]. Revenue confirms you don't need REX to claim the Japan preference [3].

Does the statement need a stamp or signature? No [1].

Is a chamber of commerce certificate of origin enough? Not by itself. The agreement bases a preference claim on either a statement on origin or the importer's knowledge [2].

Can the statement go on the auction or dealer invoice? It must be on an invoice or other commercial document that identifies the car. If the exporter isn't the business that issued the document, the document must clearly identify the exporter [1].

How long is it valid? 12 months from the date it was made out [1].

Get it cleared

Send us the invoice, the export certificate and the bill of lading before the car lands, and our customs team checks the statement on origin before we claim the 0% rate. WhatsApp 086 846 1240 or email service@cldeclarations.com; we reply the same working day. C&L Declarations are customs clearance agents in Ireland for imports, exports and vehicles.