Revenue eBrief No. 018/19

31 January 2019

EU/Japan Economic Partnership Agreement

The EU/Japan Economic Partnership Agreement will enter into force on 1 February 2019 and will eliminate tariff duties on a phased basis. EU exporters to Japan should register in the EU's Registered Exporters System (REX) to make out 'statements on origin' that allow their customers to avail of preferential tariff treatment.

Tax and Duty Manual Preferential Origin has been updated at paragraph 2.8 to include details of this process.

The text of the 'statement on origin' has been added to Annex VIII of  Tax and Duty Manual Preferential Origin – Appendix 2.