Latest revision: Cabinet Order No. 127 of March 31, 2017
Cabinet Order on Application of Beneficial Duty under Article 5 of the Customs Tariff Act
Article 1.Countries (including any territories which are part of the countries; hereinafter the same applies) to which the benefit of customs duty may be granted pursuant to the provisions of Article 5 of the Customs Tariff Act (hereinafter referred to as “the Act”) are those countries as set forth in the Appended Table.
Article 2. Goods to which the benefit of customs duty may be granted pursuant to the provisions of Article 5 of the Act are those goods associated with production in any of the countries listed in the Appended Table and set forth in Schedule XXXVIII- Japan annexed to the Marrakesh Protocol to the General Agreement on Tariffs and Trade 1994 in Annex 1A to the Marrakesh Agreement Establishing the World Trade Organization.
Article 3.Rates of customs duty to be levied on goods set forth in the Schedule provided for in the preceding Article are those rates as specified respectively in that Schedule for the category of the goods.
(2) The preceding paragraph does not preclude application of any laws and regulations which provide for rates of duty lower than those specified in that paragraph.
Appended Table
Region | Country |
Asia | Bhutan |
Central and South America | The Bahamas |
Europe | Vatican City |
Oceania | Nauru |
Middle East | Iraq Iran Syria |
Africa | Algeria Ethiopia São Tomé and Prin-cipe Sudan Somalia Libya |