HMRC has published UK/Japan CEPA: guidance on importer’s knowledge explaining how importers can claim preferential tariff treatments under the UK-Japan Comprehensive Economic Partnership Agreement (CEPA). The guidance provides a non-exhaustive list of information the exporter/producer may need to provide to the importer. To obtain preferential treatment, the importer must have ‘valid evidence’ that the product qualifies under the rules of origin (in chapter three of the agreement). The guidance also gives a brief overview of the use of article 3.16.2(b), where a claim for preferential tariff treatment is based on the importer’s knowledge that the product meets the rules of origin.
HMRC has published UK/Japan CEPA: guidance on importer’s knowledge explaining how importers can claim preferential tariff treatments under the UK-Japan Comprehensive Economic Partnership Agreement (CEPA). The guidance provides a non-exhaustive list of information the exporter/producer may need to provide to the importer. To obtain preferential treatment, the importer must have ‘valid evidence’ that the product qualifies under the rules of origin (in chapter three of the agreement). The guidance also gives a brief overview of the use of article 3.16.2(b), where a claim for preferential tariff treatment is based on the importer’s knowledge that the product meets the rules of origin.
