RCEP Market

Japan’s tariff commitments on imported goods under the RCEP

In the Full Text of RCEP, Japan's tariff commitments are stipulated in Chapter 2 - Trade in goods and Annex I - Schedule of Tariff commitments of Japan for RCEP countries. Specifically:

- Chapter 2 - Trade in goods: Includes specific treatment principles for goods exchanged in the RCEP area, the most important of which are import tax commitments (reduction principles, national treatment obligations, etc.) and commitments on non-tariff measures (domestic taxes and fees, import and export restrictions, import licensing, etc.);

- Annex I - Schedule of Tariff commitments of Japan for RCEP members: Includes 01 Schedule of tariff commitments that Japan applies to all RCEP member countries for most tariff lines, except for 100 lines with different tariffs (ie Japan commits to different tariff reductions for RCEP member countries for these 100 tariff lines). The tariff lines subject to these differential tariffs are specified in detail in the Japan's Appendix in Annex I of RCEP Full Text. The list of goods subject to tariff differentials must comply with the "Additional Rules Of Origin" and the corresponding roadmap for applying the "Additional Rules Of Origin".

Principles for determining preferential tariff rate

When goods from RCEP members are imported into Japan, the preferential tariff rate applied to a specific imported shipment will be determined as follows:

(i) For goods included in the Appendix of Japan’s Annex I

Depending on the goods' ability to meet specific requirements of additional rules of origin (ROO), preferential tariff rates for imported goods will be determined according to:

  • The preferential tariffs that Japan offers to exporting countries in RCEP, or
  • The preferential tariffs that Japan offers to RCEP members contributing the highest value of originating materials used in the production of those goods.

In both cases, the exporter must have enough documents to prove that their goods fully meet the specific requirements of origin to be eligible for preferential tariffs in the provisions of each case.

(ii) For goods not included in the Appendix of Japan’s Annex I

Preferential tariff rates are determined in accordance with the Preferential Tariff Schedule of Japan for exporting countries in RCEP (according to common ROO under the RCEP)

For both (i) and (ii), if the Japanese importers do not have sufficient documents proving their goods to be eligible for preferential tariffs according to the provisions of each case, they can still request to be granted RCEP’s preferential tariffs for originating goods at one of the following two tariff rates:

  • The highest tariff rate among the preferential tariffs of Japan for exporting countries in RCEP that contribute originating materials in the production of those goods (Japanese importers must prove the sources contributing these materials); or  
  • The highest tariff rate among the preferential tariff rates of Japan for RCEP countries.

Source: Center for WTO and International Trade

Documents are attached below:

More stories