Importer’s knowledge
The free trade agreements with Japan and the United Kingdom respectively stipulate that importers can request preferential treatment without proof of origin from the exporter, which is known as importer’s knowledge.
The importer invoking importer’s knowledge must have access to all the necessary information and supporting documents to allow the customs authority of the importing country that the goods are original goods.
Control of origin
To ensure that imported goods have their origin in the party state, the customs authority of the importing country may request supporting information and documentation from the importer.
Information that the customs authority of the importing country may request from the importer according to the Japan Agreement.
- The product’s HS number and any origin criteria applied.
- A brief description of the production process.
- In cases where the origin criterion was based on a specific production process, a specific description of the process.
- Where applicable, a description of originating materials and non-originating materials used in the production process.
- If the origin criterion was wholly obtained, the applicable category (e.g. harvest, mining, fishing and the place of production).
- If the origin criterion was based on a value method, the value of the product, and any non-originating materials, or, where necessary to establish compliance with the value requirement, originating materials used in production.
- If the origin criterion was based on a weight, the weight of the product, and relevant non-originating materials, or, where necessary to establish compliance with the weight requirement, originating materials used in production.
- If the origin criterion was based on a change of classification, a list of all non-originating goods including their HS numbers (two, four or six digit format, depending on the criterion of origin).
- Information concerning compliance with the unchanged condition provision, in accordance with article 3.10.
Information that the customs authority of the importing country may request from the importer according to the agreement with the United Kingdom.
Information about how the goods obtained their origin, i.e.:
I) Whether the goods are “wholly obtained” in accordance with Article ORIG.5 − the applicable obtaining category (e.g. harvest, mining, fishing) and the place of production.II) Whether the applied product-specific rule of origin is based on a change in classification - a list of all non-originating materials, including their TARIC classification (two, three or six digit format, depending on the rule of origin).III) Whether the applied product-specific rule of origin is a value rule - the value of the finished product, and the value of all non-originating materials used to obtain the goods.
IV) Whether the applied product-specific rule of origin is weight-based − the weight of the finished product and the weight of any relevant non-originating materials used in the finished product.V) Whether the applied product-specific rule of origin is based on a specific production process − a description of the specific process.If the importer invoked importer’s knowledge, it is the responsibility of the importer to furnish the customs authority with this information, and any other information that the importer deems relevant.
After requesting the above information, the customs authority may request that the importer provide additional information if this is deemed necessary to control the origin of the product. The customs authority may also request specific documentation and specific information from the importer.
If the importer cannot establish the origin of the goods, the customs authority will deny preferential treatment.
Retain supporting documents for three years
Importers applying for preferential tariff treatment on the basis of importer’s knowledge are required to retain all documentation supporting the origin of the goods for at least three years.
Further information
Importer’s knowledge in the Japan Agreement in the guidance from the European Commission.
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