Strongly supporting the optimization of trade operations and the reduction of their complexity and costs.
We support your trade operations with appropriate judgment and practical assistance.

As the global trade environment undergoes significant changes, the Japan Customs Brokers Association introduced the “EPA Tariff Certified Advisor System”, recognizing that many companies have not yet fully utilized EPAs as a business strategy.
This system is designed for registered customs specialists who possess expertise in complex EPA frameworks.

At our company, six individuals were certified in the first year of the system's introduction and are handling customer inquiries as "EPA Tariff Certified Advisor(ten certified advisors in total as of August 2026)." We will continue to increase the number of certified advisors and will offer one-stop guidance and consultation, from the initial utilization to import/export customs procedures, including the complex EPA systems and the methods of their effective application.

Mechanism and Benefits of Tariff Reduction Through EPA

An EPA (Economic Partnership Agreement) is an agreement that provides for the elimination or reduction of tariffs in trade between signatory countries.
Even for products generally subject to tariffs, utilizing an EPA can reduce the tariff burden, allowing importers to lower procurement costs by decreasing tariff expenses. Furthermore, exporters can keep sales prices down, potentially leading to an increase in orders. Thus, EPAs benefit both importers and exporters.
An EPA can be utilized not only in bilateral trade but also in multi-country supply chains, provided that the requirements stipulated in the agreement are met. Between Japan and its EPA signatory countries, a wide variety of goods are subject to tariff reduction under EPAs.

Example of a bilateral supply chain

When importing plastic products like fittings from Thailand, or exporting semiconductor device manufacturing equipment to Indonesia, tariffs are generally imposed. However, by utilizing EPAs with each country, these tariffs can be reduced or exempted, thereby enhancing cost competitiveness.

Example: Import of plastic fittings from Thailand into Japan
Example: Export of semiconductor device manufacturing equipment from Japan to Indonesia

Example of a multi-country supply chain

In the case of exporting Japan-produced automotive ignition coils to Thailand, procurement costs can be reduced at the raw material import stage into Japan by applying EPA tariff rates. Furthermore, when exporting the finished products to Thailand, preferential tariff treatment can also be obtained by utilizing the EPA concluded with Thailand. By consistently utilizing EPAs from raw material procurement to the export of finished products, customers can optimize costs across the entire supply chain and strengthen overall competitiveness.

Example: Using raw materials imported from China, processing in Japan, and then exporting finished products to Thailand. (RCEP tariff rates are reduced gradually on an annual basis, as of April 1, 2026.)

Our EPA Tariff Certified Advisors provide thorough support for complex practical procedures, including origin determination.

Seven steps to utilize EPA for export shipments

These first four steps require the most specialized knowledge, and these are the points where many customers encounter difficulties.

(Step 1)

Unsure about HS Codes

  • Unsure about the correct HS code for the export product

  • Support for HS code assignment

    • We assist in determining the HS code based on the Japanese side's interpretation, which can then be used to confirm the HS code with the importing country. (As HS codes are based on the importing country's classification, the importing country's customs interpretation takes precedence.)

(Step 2)

Unsure about applicable EPA tariff rates
Difficulty in determining which EPA offers the greatest benefit

  • Unsure about applicable EPA tariff rates

  • Difficulty in determining which EPA offers the greatest benefit

  • Support for EPA tariff rate investigation

    • We investigate the normal(MFN) tariff rates and the applicable EPA tariff rates in the importing country.
    • For countries with multiple agreements, we compare and investigate the EPA tariff rates for each agreement in detail.

(Step 3)

Difficulty in understanding rules of origin

  • Difficulty in understanding rules of origin (CTC, VA, and Processing criteria, etc.)

  • Support for confirming rules of origin

    • We confirm the rules of origin (CTC/VA/Processing criteria, etc.) applicable to the export product.
    • If multiple agreements are available, we compare and examine the rules of origin for each agreement.

(Step 4)

Struggling in preparing supporting documents for verifying originating status (comparison table)
Unsure about HS codes for materials and parts during preparation of comparison tables

  • Struggling in preparing supporting documents for verifying originating status (comparison table)

  • Unsure about HS codes for materials and parts during preparation of comparison tables

  • Support for verifying originating status

    • Based on documentation related to the manufacturing of the export product, we confirm whether the product qualifies as a Japanese‑origin product that meets the applicable rules of origin.
    • We support the preparation of supporting documents (comparison tables) required for application to the origin determination body, including HS code assignment for materials and parts.
    • We provide guidance on selecting the most advantageous EPA and help streamline your trade procedures.

While registration, requests for determination, and application procedures must be carried out by the manufacturer and the exporter under applicable laws and regulations, we provide support for the preceding stages, including the preparation of supporting documentation.

Examples of our support

Note: The case examples shown here are for illustrative purposes only and may not reflect the specific details of our actual support experiences.

  • CASE 1: Scarves

    Problem

    Unsure about the specific requirements and application methods of the rules of origin under the various EPAs concluded with Vietnam
    The scarves are manufactured by another company in Japan and procured for export. The customer would like to know whether there is still a way to consider applying an EPA in this situation.

    Our Support

    We investigate and compare the rules of origin under each EPA concluded with the importing country.
    Even when the manufacturer is a different company, EPA application can still be considered through methods such as supplier declarations and consent notifications.
    We provide briefing sessions to help customers better understand the rules of origin and the specific actions required by manufacturers.
    We also support the establishment of a cooperative framework with suppliers.

  • CASE 2: Chemical products

    Problem

    The customer is currently exporting to four countries: China, Thailand, Vietnam, and India.
    While it seeks to compare the tariff reduction effects and rules of origin under EPAs in each country in order to determine which markets to prioritize, it faces difficulty in obtaining and organizing relevant local information.

    Our Support

    We investigate the applied tariff rates and rules of origin under each agreement and organize the information into a list, reporting the results.
    Based on export values to each country, we can conduct a simulation of potential import tariff reduction amounts in the importing country, providing valuable input for corporate strategy.
    In addition to existing sales channels, we can also conduct investigations assuming market expansion, thereby supporting the customer’s business growth.

  • CASE 3: Retort curry

    Problem

    The customer needs to confirm whether the product is of Japan origin by applying the Change in Tariff Classification (CTC) criterion. However, due to limited staffing and time constraints, it faces difficulty with the HS code assignment process, which requires specialized expertise. In addition, when exporting to Indonesia, the customer would like to know which EPA satisfies the CTC requirements and provides the greatest tariff reduction benefit.

    Our Support

    Based on ingredient lists, specifications, and manufacturing process charts, our registered customs specialists assign the appropriate HS codes using the necessary documentation and information.
    After assigning HS codes to materials and parts, we confirm whether the CTC criteria are met and assess the product’s origin status.
    We compare multiple applicable agreements and recommend the most suitable EPA to maximize tariff benefits.

  • CASE 4: Measuring equipment

    Problem

    The customer intends to confirm the origin status of measuring equipment by applying the Value Added (VA) criterion.
    The instrument consists of multiple units, and some of the components are in‑house manufactured products (i.e., products manufactured by the customer).
    When calculating the qualifying value ratio under the VA criterion, the customer seeks support in determining the values of non‑originating materials and originating materials.

    Our Support

    We conduct an in‑depth investigation of manufacturing process charts, bills of materials, and related documentation to determine whether in‑house manufactured products and domestically procured materials can be treated as originating materials for calculation purposes. Based on this analysis, we support the accurate calculation of the qualifying value ratio under the VA criterion.

With a proven track record of support,we help resolve your challenges and enable greater tariff reductions for your importing customers!

* Country and region names follow WTO nomenclature.