Retrospective application

With the implementation of the EPA, and the need for additional information on the origin status, some companies decided not to apply for preferential treatment, and instead paid the third country duty. With the changes adopted by Japan Customs where importers making use of the statement on origin issued by the exporter do not have to provide any additional information this issue has thankfully been resolved. However, in Japan, contrary to the EU, there are very few chances to recover the paid duties. Implementing retrospective application would also increase the usage rate of the agreement, something that both Japan and the EU would benefit from.


  • The EBC recommends Japan to introduce retrospective application of the EPA so that businesses can recover the cost of not being able to use the EPA despite products having EU origin.