In addition to the procedures for issuing a Certificate of Origin, the proper storage of supporting documents is also an important responsibility.
This is not a recommendation, but a legal requirement.
Failure to fulfill these obligations may result in unexpected troubles and significant losses to the importer.
This time, we will explain in detail the obligation to store supporting documents for a Certificate of Origin, why storage is necessary, and what specific documents should be stored and for how long.
Why is it necessary to keep supporting documents?
A Certificate of Origin is an essential document for receiving preferential tariff treatment (such as tariff reductions and exemptions) in the importing country.
If any doubt arises regarding the contents of this certificate,You may be asked to submit supporting documents by the Japan Chamber of Commerce and Industry that issued the certificate or by customs in the importing country.
If the documents cannot be presented promptly, it could lead to serious problems, such as the importer being subject to additional tax.
This could lead to serious situations such as credibility issues for the applicant to whom the certificate was issued.
Retention period and types of documents
Storage period
As a general rule, certificates must be kept for 3 to 5 years from the day after they are issued.
[Source] Ministry of Economy, Trade and Industry, Certification of Origin Office
Main documents to keep
Examples of the main documents that should be kept include:
Manufacturing process flow chart
Documents used to calculate the unit price of non-originating materials (ledgers, invoices, slips, etc.)
Total parts list
Information from suppliers (parts suppliers)
Documents related to export, such as a copy of the certificate of origin
However, please note that the documents that should be kept vary depending on the contents of the certificate and the product.
For procedures regarding the Certificate of Origin, please contact Support Administrative Scrivener Corporation
At our company, we provide comprehensive support to ensure our clients can proceed with the process smoothly, from assisting with the preparation of application documents to advising on the supporting documents that should be kept.
If you have any questions, please feel free to contact us.
