Este próximo 1 de febrero entra en vigor el Acuerdo de Libre Comercio suscrito entre la Unión Europea y Japón (EU – Japan Economic Partnership Agreement), uno de los acuerdos comerciales bilaterales mas sofisticado suscrito hasta ahora por la UE. Además de los capítulos habituales contenidos en estos acuerdos, éste se caracteriza por contemplar medidas de protección de datos y del medio ambiente.
Con la entrada en vigor de este acuerdo, las mercancías exportadas desde la UE gozarán de preferencias arancelarias en el mercado nipón; desde exenciones inmediatas hasta importantes reducciones en el mediano y largo plazo.
Además de los evidentes beneficios arancelarios a la importación en ambas Partes (UE y Japón), el acuerdo implica el acceso a mercados financieros, de telecomunicaciones, comercio electrónico y transporte.
Sectores beneficiados
A la entrada en vigor del acuerdo, mas del 90 por ciento de las exportaciones de la UE estarán exentas de derechos arancelarios en Japón. Esto, supone un importante acceso a mercancías procedentes de los sectores agrícola, industrial, textil y de la alimentación que, previo al acuerdo, estaban sujetos al pago de aranceles en un rango del 15 al 30 por ciento sobre el valor en aduana de las mercancías.
Por su parte, los importadores en la UE, con efecto inmediato, podrán aplicar preferencias arancelarias en la importación de productos electrónicos, maquinaria, productos químicos y productos de la alimentación originarios de Japón. La industria automotriz, por otra parte, podrá beneficiarse de manera escalonada en la importación de vehículos y auto partes (el arancel actual del 10% se eliminará paulatinamente en el plazo de 8 años).
Prueba de origen
La prueba de origen para justificar la aplicación de la preferencia arancelaria a la importación (en ambos territorios), contemplada en el acuerdo, consiste en una declaración de origen (en factura o en otro documento comercial) o, en el conocimiento del importador. Este acuerdo no contempla la utilización de certificados EUR-1.
La declaración de origen deberá ser emitida por exportadores registrados. En el caso de la UE, los exportadores registrados deberán contar con el número REX que les habilite a declarar el origen en factura o en otro documento comercial (packing list, bill of lading). En Japón, el número que identifica a los exportadores registrados es conocido como Japan Corporate Number.
Respecto de la otra prueba de origen, conocimiento del importador, ésta consiste en declarar durante la importación la preferencia arancelaria, justificándola con documentación probatoria del origen de las mercancías.
¿Cómo podemos ayudarle?
Debe tenerse en cuenta que los acuerdos comerciales otorgan importantes beneficios arancelarios en la importación de mercancías a cambio de mayores controles respecto de las mercancías intercambiadas, es por ello que, nuestro equipo de Aduanas y Comercio Exterior, con más de 30 años de experiencia en operaciones de comercio internacional, puede ayudarle en la planificación para la importación y/o exportación a Japón, en la identificación de las licencias comerciales, de etiquetado y sanitarias, así como en el análisis de las normas de origen aplicables a las mercancías objeto de importación y exportación y, la subsecuente verificación en el cumplimiento de las disposiciones de origen reguladas por este Acuerdo Comercial.
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