Philippines-Japan Economic Partnership Agreement (PJEPA)

Agreement

The Agreement between the Republic of the Philippines and Japan for an Economic Partnership (Agreement) was signed by the Heads of Government of the aforesaid countries on 9 September 2006.

Implementing Executive Orders

The following E.O.s implement the Philippines’ tariff commitments under the PJEPA:

  1. (1) E.O. 767 (s. 2008) - provides for the Philippines’ schedule of tariff commitments spanning the period 2008 until 2018; the tariff rates take effect on 01 April of each year
  2. (2) E.O. 905 (s. 2010) - Philippine tariff reduction schedule on certain motor vehicles and components, parts and/or accessories
  3. (3) E.O. 157 (s. 2014) - amended tariff reduction schedule on motor vehicles’ components, parts and/or accessories for the years 2013 to 2018

Pursuant to Section 1100 of the Customs Modernization and Tariff Act, an importer or exporter may file a written application for an advance ruling on the tariff classification of goods with the Commission.

Submission of Certificate of Origin Form JP is required in order to avail of PJEPA preferential tariffs.

Date of Full Implementation

2018

Overview of Tariff Commitments

Several schedules were adopted for the reduction and elimination of tariffs, as follows:

Categories Schedule of Tariff Reduction
A Immediate tariff elimination
B4 4years = 5 equal annual installments
B4** One single installment on the fourth year upon entry into force (EIF)
B5 5years = 6 equal annual installments
B5* 5 years, 1 year grace period, 5 equal annual installments
B5** One single installment at the beginning of the 6th year
B7 7years, 8 equal annual installments
B10 10 years = 11 equal annual installments
B10* 10 years, 1 year grace period, 10 equal annual installments
B10** 10 years, 5 years grace period, 6 equal annual installments
R Renegotiation
S Special tariff treatment
X Excluded from any commitment of preferential treatment or renegotiation