Article 1.Mixed feeds to be prescribed by Cabinet Order, as provided for in subheadings 0404.10-1-(1)-[2]-[ii]-1 and -1-(1)-[2]-[ii]-2 and 0404.10-1-(2)-[2]-[ii]-1 and -1-(2)-[2]-[ii]-2, of Appended Table 1 of the Temporary Customs Tariff Measures Act (hereinafter referred to as “the Act”) are those that are unsuitable for use other than for animal feeding and meet the standard requirements prescribed by the Ministry of Finance Order.

Article 2.The certifications referred to in subheadings 1001.11, 1001.19, 1001.91, 1001.99, 1003.10, 1003.90, 1008.60-2, 1101.00, 1102.90-1 and -2, 1103.11, 1103.19-1 and -2, 1103.20-1, -4 and -5, 1104.19-1-(1), -1-(2) and -3, 1104.29-1-(1), -1-(2) and -3, 1108.11, 1901.20-1-(2)-B, -1-(2)-C and -1-(2)-D-(a), 1901.90-1-(2)-B, -1-(2)-C and -1-(2)-D-(a), 1904.10-2-(2) and -2-(3), 1904.20-2-(2) and -2-(3), 1904.30, 1904.90-2 and -3 and 2106.90-2-(1)-B-(a) and -2-(1)-B-(b) of Appended Table 1 of the Act are to be made by submitting certificates issued by the Minister of Agriculture, Forestry and Fisheries to the Director General of Customs at the time of import declaration of goods subject to the certifications.

(2)The certifications referred to in subheadings 1006.10, 1006.20, 1006.30, 1006.40, 1102.90-3, 1103.19-4, 1103.20-3-(2), 1104.19-2-(2), 1104.29-2, 1901.20-1-(2)-A and -1-(3), 1901.90-1-(2)-A and -1-(3)-[2], 1904.10-2-(1), 1904.20-2-(1), 1904.90-1-[2] and 2106. 90-2-(1)-A of Appended Table 1 of the Act are to be made by submitting certificates issued by the Minister of Agriculture, Forestry and Fisheries to the Director General of Customs at the time of import declaration of goods subject to the certification.

(3)Procedures for application for delivery of the certificates referred to in the preceding two paragraphs and other necessary matters for their issuance are prescribed by the Ministry of Agriculture, Forestry and Fisheries Order.

Article 3.Goods used for feeding purposes pursuant to the provisions of Cabinet Order, as provided for in subheading 1005.90-2 of Appended Table 1 of the Act are maize (corn) which has not undergone any processing including grinding and to which no other goods have been added, provided that it is transported to places where it is used for feeding purposes (including joint use facilities).

(2)The joint use facilities referred to in the preceding paragraph are those facilities which, pursuant to the provisions of the Ministry of Finance Order, have been verified by the Director General of Customs as facilities meeting all of the requirements as set forth in the following:

Article 3-2.Goods to be prescribed by Cabinet Order as those equivalent to rice provided by the Government as a loan, as provided for in subheadings 1006.10, 1006.20, 1006.30 and 1006.40 of Appended Table 1 of the Act are the rice provided as a loan by a person set forth in item (ii) of paragraph (1) of Article 16 of the Order for Enforcement of the Act for Stabilization of Supply, Demand and Prices of Staple Food (Cabinet Order No.98 of 1995) to a person set forth in item (i) of that paragraph.

Article 4.The certification referred to in subheadings 2207.10-1-(2)-B, 2909.19 and 3901.10-1 of Appended Table 1 of the Act is to be made by submitting a certificate issued by the Minister of Economy, Trade and Industry to the Director General of Customs at the time of import declaration of goods subject to the certification (in the case of goods subject to special declaration (i.e., a special declaration provided for in paragraph (2) of Article 7-2 (Special provisions for declaration) of the Customs Act (Act No. 61 of 1954) (hereinafter the goods are referred to as “specially declared goods”); hereinafter the same applies), at the time of special declaration).

(2)Procedures for application for delivery of the certificate referred to in the preceding paragraph and other necessary matters for its issuance are prescribed by the Ministry of Economy, Trade and Industry Order.

Article 5.Petrochemical products to be prescribed by Cabinet Order, as provided for in subheadings 2710.12-1-(1)-C and 2710.20-1-(1)-C of Appended Table 1 of the Act are those goods as set forth in the following:

Article 6.Petrochemical products to be prescribed by Cabinet Order, as provided for in subheadings 2710.12-1-(2)-B and -1-(3), 2710.19-1-(1)-B and -1-(2), and 2710.20-1-(2)-B and -1-(3), of Appended Table 1 of the Act are ethylene, propylene, butylene, butadiene, benzene, toluene, xylene or petroleum resin (in the case of benzene, toluene or xylene, those used as additives to gasoline are excluded).

Article 7.Goods to be prescribed by Cabinet Order, as provided for in Article 4 of the Act are those as set forth in the following:

Article 8.If a person seeks, pursuant to the provisions of Article 4 of the Act, exemption from customs duty for goods set forth in the items of the preceding Article, the person shall submit to the Director General of Customs a document stating the matters as set forth in the following at the time of import declaration of the goods (or, in the case of specially declared goods, at the time of special declaration):

(2)The import declaration referred to in the preceding paragraph shall be made in the name of a person who uses goods subject to the declaration.

Article 9.A person who uses goods exempted from customs duty pursuant to the provisions of Article 4 of the Act for the purposes for which exemption from customs duty has been granted shall keep, at the place of business, books stating the matters as set forth in the following; provided, however, that the matters set forth in items (i) to (iii) may be omitted if import permits of the goods (excluding specially declared goods) are kept at the place of business:

Article 10.The Director General of Customs may, if it is found necessary to do so, request the users of goods which have been exempted from customs duty pursuant to the provisions of Article 4 of the Act to submit a written report on the details of use of the goods.

Article 10-2.International engagements to be prescribed by Cabinet Order, as provided for in the proviso to paragraph (1) of Article 7-3 of the Act are those as set forth in the following:

Article 10-3.For the purposes of verifying whether goods are those qualified as originating goods of the Economic Partnership Agreements (i.e., the Economic Partnership Agreements provided for in the proviso to paragraph (1) of Article 7-3 of the Act; hereinafter the same applies) in accordance with the provisions of the Agreements, as prescribed in the proviso to paragraph (1) of Article 7-3 of the Act and paragraph (4) of that Article, as applied by replacing certain terms pursuant to paragraph (6) of that Article, the verification is to be conducted on the basis of the matters stated in the documents set forth in item (ii)(a)[1] or (ii)(a)[2] of paragraph (1) of Article 61 (Documents, etc. for verifying details of export or import declaration) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954) (if the documents fall under the case provided for in item (ii)(b), documents set forth in that item are included).

(2)The main clause of paragraph (4), paragraphs (5), (7) and (8) of Article 61 of the Order for Enforcement of the Customs Act apply to the case referred to in the preceding paragraph. In this case, the terms “A certificate of origin of the Party, a written declaration of originating goods of the Party, etc. and a certificate of goods of the Party” and “import declaration” in the main clause of paragraph (4) of that Article are deemed to be replaced with “A certificate of origin of the Party and a written declaration of originating goods of the Party, etc.” and “import declaration (or, in the case of goods for which application for approval referred to in paragraph (1) of Article 43-3 (Approval for storage of foreign goods) of the Act (including the cases where applied pursuant to Article 61-4 of the Act) or Article 62-10 (Approval for storage of foreign goods, etc.) of the Act is made, that approval; the same applies in the next paragraph)”, respectively.

Article 10-4.The day to be specified by Cabinet Order, as provided for in the proviso to paragraph (1) of Article 7-3 of the Act is the day on which the Economic Partnership Agreement set forth in the following enters into force for the Party to the Agreement other than Japan (including territories having their own tariff and trade systems; hereinafter the same applies) with respect to import quantity of the originating goods of that Party, as set forth in each of the items of Appended Table 1-6 of the Act:

(2)The day to be specified by Cabinet Order, as provided for in paragraph (4) of Article 7-3 of the Act, as applied by replacing certain terms pursuant to paragraph (6) of that Article is the day on which the Economic Partnership Agreement set forth in the following enters into force for the Party to the Agreement other than Japan with respect to import quantity of the originating goods of that Party, as set forth in each of the items of Appended Table 1-6 of the Act:

(3)The day to be specified by Cabinet Order, as provided for in the proviso to paragraph (1) of Article 7-6 of the Act is the day on which the Economic Partnership Agreement set forth in the following enters into force for the Party to the Agreement other than Japan with respect to import quantity of pork, etc. provided for in that paragraph, originating in the Party to the Agreement:

(4)The day to be specified by Cabinet Order, as provided for in paragraph (4) of Article 7-3 of the Act, as applied by replacing certain terms pursuant to paragraph (3) of Article 7-6 is the day on which the Economic Partnership Agreement set forth in the following enters into force for the Party to the Agreement other than Japan with respect to import quantity of pork, etc. provided for in paragraph (1) of Article 7-6 of the Act, originating in the Party:

Article 11.Article 2 applies to the certification provided for in item (iii) or (iv) of paragraph (2) of Article 7-3 of the Act.

Article 12.Article 3-2 applies to goods to be prescribed by Cabinet Order as those equivalent to rice provided by the Government as a loan, as provided for in item (iv) of paragraph (2) of Article 7-3 of the Act.

Article 13.For the purposes of verifying whether goods were shipped to Japan before the trigger day provided for in item (vi) of paragraph (2) of Article 7-3 of the Act or whether pork, etc. was shipped to Japan before the trigger day provided for in item (i) of paragraph (2) of Article 7-6 of the Act, the verification is to be conducted on the basis of the matters stated in the bills of lading or other similar documents relevant to these goods or pork, etc.

Article 14.Import quantity provided for in paragraph (1) of Article 7-3 of the Act which is to be calculated pursuant to the provisions of paragraph (7) of that Article is the quantity calculated, as the quantity covered by import declaration of goods set forth in Appended Table 1-6 of the Act (or, in the case of goods for which application for approval referred to in paragraph (1) of Article 43-3 (Approval for storage of foreign goods) of the Customs Act (including the cases where applied pursuant to Article 61-4 of that Act) or Article 62-10 (Approval for storage of foreign goods, etc.) of that Act (hereinafter in this paragraph and Article 28 referred to as “application for storage of goods in a warehouse, etc.”) has been made, the application for storage of goods in a warehouse, etc., and in the case of postal items provided for in paragraph (1) of Article 76 (Simplified export or import procedures for postal items) of that Act, the presentation prescribed in paragraph (3) of that Article, instead of import declaration; the same applies in the table referred to in Article 19-3, the table referred to in paragraph (4) of Article 25 and Appended Table 1), by sequentially adding up, on a monthly basis, the quantity recorded in the statistics referred to in item (i) of paragraph (1) of Article 102 (Delivery of certificates and inspection of statistics, etc.) of the Customs Act (hereinafter referred to as “trade statistics”) (in the case of goods set forth in items 13 to 14-2 and 21 of Appended Table 1-6 of the Act, the quantity herein shall be the quantity obtained by converting the quantity of the goods pursuant to the provisions of the Ministry of Finance Order; hereinafter in this Article, paragraph (2) of Article 16 and paragraph (4) of Article 19-8 referred to as “quantity recorded in statistics”) in a manner equivalent to that used for compiling the quantity recorded in statistics into trade statistics; provided, however, that when import quantity provided for in paragraph (1) of Article 7-3 of the Act for fiscal year 2023 is calculated, if there are, among those goods set forth in that Table, any goods to which paragraph (1) of that Article was not applied pursuant to the provisions of item (vi) of paragraph (2) of that Article in fiscal year preceding the fiscal year in question, the quantity recorded in statistics of the goods to which paragraph (1) of that Article was not applied (excluding goods given the approval prescribed in paragraph (1) of Article 43-3 of the Customs Act (including the cases where applied pursuant to Article 61-4 of the Act) or Article 62-10 of that Act (referred to as “approval for storage of goods in a warehouse, etc.” in item (ii) of paragraph (2) of Article 19-8) during the period from the first day of each of fiscal years between fiscal year 1995 and fiscal year 2022 to the last day of the second month preceding the month which includes the trigger day (i.e., the trigger day provided for in paragraph (1) of Article 7-3 of the Act) of each of the fiscal years) is to be added to the import quantity provided for in paragraph (1) of Article 7-3 of the Act for fiscal year 2023.

(2)Import quantity provided for in paragraph (4) of Article 7-3 of the Act which is to be calculated pursuant to the provisions of paragraph (7) of that Article is the quantity of each of the years provided for in the proviso to paragraph (4) of that Article, recorded in trade statistics of the goods set forth in Appended Table 1-6 of the Act (in the case of goods set forth in items 13 to 14-2 and 21 of that Table, the quantity of each of the years is the quantity obtained by converting that quantity pursuant to the provisions of the Ministry of Finance Order; hereinafter the same applies in this paragraph); provided, however, that if there is, among the Parties to the Economic Partnership Agreement other than Japan referred to in the proviso to paragraph (1) of that Article, any country or territory to which that quantity cannot practically be applied for any special circumstances with respect to goods set forth in that Table, originating in the Party, the import quantity is the quantity of each year provided for in the proviso to paragraph (4) of that Article, calculated by adding up quantities recorded in statistics of the goods set forth in that Table each year in a manner equivalent to that used for compiling quantities recorded in statistics into trade statistics.

(3)The preceding paragraph applieswhen import quantity provided for in paragraph (4) of Article 7-3 of the Act, as applied by replacing certain terms pursuant to paragraph (6) of that Article is calculated pursuant to the provisions of paragraph (7) of that Article.

(4)In the case referred to in paragraph (1) or the preceding paragraph, if the day specified in paragraph (1) or (2) of Article 10-4 is the day other than the first day of a month, the import quantity in the month which includes that day, of goods set forth in Appended Table 1-6 of the Act, originating in the Party to the Trans-Pacific Comprehensive and Progressive Agreement other than Japan is the quantity recorded in statistics, calculated on a daily basis as the quantity corresponding to the period from the first day of that month to the day preceding the date on which the Agreement enters into force for that Party.

Article 15.Statistics to be prescribed by Cabinet Order, as provided for in paragraph (7) of Article 7-3 of the Act (including the cases where applied pursuant to paragraph (4) of Article 7-6 of the Act) are the fundamental statistics provided for in paragraph (4) of Article 2 of the Statistics Act (Act No. 53 of 2007), the trade statistics or the statistics prescribed by the Ministry of Finance Order.

Article 16.The quantity of domestic consumption to be calculated pursuant to the provisions of paragraph (7) of that Article, as provided for in paragraph (4) of Article 7-3 of the Act is to be calculated on the basis of the quantity given in the statistics provided for in the preceding Article and the quantity obtained by making adjustment deemed to be reasonable to the quantity given in the statistics.

(2)In the case referred to in the preceding paragraph, if the day to be specified under paragraph (2) of Article 10-4 is the day other than the first day of a month when the quantity of domestic consumption provided for in paragraph (4) of Article 7-3 of the Act, as applied by replacing certain terms pursuant to paragraph (6) of that Article is calculated pursuant to the provisions of paragraph (7) of that Article, the import quantity of goods set forth in Appended Table 1-6 of the Act, originating in the Party to the Trans-Pacific Comprehensive and Progressive Agreement other than Japan in the month which includes that day is the quantity recorded in statistics calculated on a daily basis as the quantity corresponding to the period from the first day of that month to the day preceding the date on which the Agreement enters into force for that Party.

Article 17.The price to be calculated pursuant to the provisions of Cabinet Order, as provided for in paragraph (1) of Article 7-4 of the Act is the price obtained by making adjustment deemed to be reasonable to the international market price of goods for which the weighted average price provided for in that paragraph cannot practically be used, to the price of the goods at the time of exportation from Japan, to the customs value of the goods in the year of 1986, 1987 or 1988 or to the customs value of goods similar to the goods.

Article 18.Deleted.

Article 19.Paragraph (1) of Article 14 applies when import quantity for the fiscal year in question as provided for in paragraph (1) of Article 7-6 of the Act, of pork, etc. provided for in that paragraph (in the next paragraph and paragraph (4) referred to as “port, etc.”) is calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (4) of Article 7-6 of the Act. In this case, the terms “goods set forth in Appended Table 1-6 of the Act”, “goods set forth in items 13 to 14-2 and 21 of Appended Table 1-6 of the Act”, “the quantity of the goods” and “among those goods set forth in that Table, any goods to which paragraph (1) of that Article was not applied pursuant to the provisions of item (vi) of paragraph (2) of that Article,” in paragraph (1) of Article 14 are deemed to be replaced with “pork, etc. provided for in paragraph (1) of Article 7-6 of the Act”, “swine (limited to live swine) set forth in subheading 0103.92 of the Appended Table of the Customs Tariff Act (hereinafter in this paragraph referred to as “live swine”)”, “the quantity of live swine” and “among goods to which paragraph (1) of Article 7-6 of the Act was not applied pursuant to the provisions of item (i) of paragraph (2) of that Article”, respectively.

(2)The import quantity of pork, etc., to be calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (4) of Article 7-6 of the Act for past three consecutive years inclusive of the year preceding the year which includes the first day of the fiscal year in question, as prescribed in paragraph (1) of Article 7-6 of the Act is the annual quantity recorded in the trade statistics of pork, etc. (in the case of swine (limited to live swine) set forth in subheading 0103.92 of the Appended Table of the Customs Tariff Act (Act No.54 of 1910) (hereinafter referred to as “Tariff Schedule) (hereinafter the swine herein referred to as “live swine” in this paragraph), the quantity obtained by converting the quantity of the live swine in accordance with the Ministry of Finance Order; hereinafter the same applies in this paragraph); provided, however, that if there is, among the Parties to the Economic Partnership Agreement other than Japan referred to in the proviso to paragraph (1) of that Article, any country or territory to which that quantity cannot practically be applied for any special circumstances with respect to pork, etc., originating in that Party, the import quantity is obtained by adding annually the quantity recorded in the trade statistics (hereinafter referred to as “quantity recorded in statistics” in this paragraph and paragraph (4)) of pork, etc., in a manner equivalent to that used for compiling quantity recorded in statistics into trade statistics.

(3)Paragraph (1) of Article 16 applies when the quantity of domestic consumption provided for in paragraph (4) of Article 7-3 of the Act, as applied by replacing certain terms pursuant to paragraph (3) of Article 7-6 of the Act is calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (4) of Article 7-6 of the Act.

(4)In the case referred to in the preceding three paragraphs, if the day specified under paragraph (3) or (4) of Article 10-4 is the day other than the first day of a month, the import quantity of pork, etc., originating in the Party to the Trans-Pacific Comprehensive and Progressive Agreement other than Japan during the month which includes that day is the quantity recorded in statistics calculated on a daily basis as the quantity corresponding to the period from the first day of that month to the day preceding the date on which the Agreement enters into force for that Party.

Article 19-2.Goods to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act are those goods set forth in the description column of each of the items of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column of each of the items of that Table; provided, however, that in the case of goods set forth in the description columns of items 4 to 13, 38, 45 and 52 of that Table, only those goods the customs value of which is equal to or exceeds the threshold price (in the case of goods for which customs duty is levied on the basis of their quantity, the price obtained by calculating in accordance with Articles 4 to 4-9 of the Customs Tariff Act; hereinafter the same applies) (in the case of goods set forth in subheadings 0203.11-2 and 0203.21-2 of the Tariff Schedule, the threshold price is 299.25 yen/kilogram and in the case of goods set forth in subheadings 0203.12-2, 0203.19-2, 0203.22-2, 0203.29-2, 0206.30-2-(2) and 0206.49-2-(2) of the Tariff Schedule, the threshold price is 399 yen/kilogram; hereinafter the same applies) are covered.

Article 19-3.The import quantity to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act is as set forth in the second column of the following table for the goods as set forth respectively in the first column thereof:

Article 19-4.The period to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act, relating to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement is as specified in each of the following items for the case as set forth respectively therein:

(2)Notwithstanding the provisions of the preceding paragraph, if, during each of the fiscal years from fiscal year 2028 to fiscal year 2032, import quantity provided for in paragraph (1) of Article 7-8 of the Act with respect to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement exceeds the threshold import quantity provided for in that paragraph, the period to be prescribed by Cabinet Order, as provided for in that paragraph is the period as specified in the following items for the case as set forth respectively therein; provided, however, that when the publication period falling under the case set forth in item (i) and the publication period falling under the case set forth in item (iv) are the same publication period, the period is one of the periods specified in each of the items, whichever is longer, and if the publication period falling under the case set forth in item (ii) or (iii) and the publication period falling under the case set forth in item (iv) are the same publication period, the period is as specified in item (iv):

(3)The preceding two paragraphs apply to the period to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act, relating to beef covered by the Agreement with the European Union, beef covered by the Agreement with the United States of America or beef covered by the Agreement with the United Kingdom. In this case, when applying to the period to be prescribed by Cabinet Order, as provided for in that paragraph, relating to beef covered by the Agreement with the European Union, the term “the aggregate import quantity” in paragraph (1) and item (iv) of the preceding paragraph is deemed to be replaced with “the import quantity of beef covered by the Agreement with the European Union”; when applying to the period to be prescribed by Cabinet Order, as provided for in paragraph (1) of that Article, relating to beef covered by the Agreement with the United States of America, the term “the aggregate import quantity” in paragraph (1) and item (iv) of the preceding paragraph is deemed to be replaced with “the first import quantity under the Agreement with the United States of America and the second import quantity under the Agreement with the United States of America”; when applying to the period to be prescribed by Cabinet Order, as provided for in paragraph (1) of that Article, relating to beef covered by the Agreement with the United Kingdom, the term “the aggregate import quantity” in paragraph (1) and item (iv) of the preceding paragraph is deemed to be replaced with “the aggregate quantity of import quantity of beef covered by the Agreement with the European Union and the import quantity of beef covered by the Agreement with the United Kingdom”.

Article 19-5.The day to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 7-8 of the Act is the day on which the Economic Partnership Agreement set forth in the middle columns of items 4 to 23 or items 27 to 35 of Appended Table 1 enters into force for originating countries of goods to which the benefit of tariff concessions is granted in accordance with the provisions of the Agreement as specified for the category of goods as set forth respectively in the description columns of these items.

Article 19-6.Rates of duty to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (1) of Article 7-8 of the Act are the rates of duty as prescribed in the following items for the Economic Partnership Agreement as set forth respectively therein:

Article 19-7.Goods subject to modification to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 7-8 of the Act are those goods as specified in the following items for the Economic Partnership Agreement as set forth respectively therein:

Article 19-8.The main clause of paragraph (1) of Article 14 applies to import quantity of goods subject to modification provided for in paragraph (1) of Article 7-8 of the Act the import quantity of which is calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (3) of Article 7-8 of the Act (including the import quantity of goods subject to modification when the threshold import quantity of beef covered by the Agreement with the United States of America provided for in paragraph (1) of Article 7-8 of the Act is calculated for each of fiscal years from fiscal year 2022 to fiscal year 2027). In this case, when calculating import quantity of beef covered by the Agreement with Australia, the Trans-Pacific Comprehensive and Progressive Agreement, the Agreement with the European Union, the Agreement with the United States of America or the Agreement with the United Kingdom, the term “on a monthly basis” in the main clause of paragraph (1) of Article 14 is deemed to be replaced with “on a publication period basis”.

(2)In the case referred to in the preceding paragraph, when the import quantity of beef covered by the Agreement with Australia exceeds, in fiscal year preceding the fiscal year in question (hereinafter referred to as “fiscal year covered in calculation” in this paragraph), the threshold import quantity of beef for that fiscal year, as provided for in paragraph (1) of Article 7-8 of the Act, the aggregate quantity of the quantities specified in the following items is to be added to the import quantity of the beef in fiscal year covered in calculation:

(3)Paragraph (2) of Article 14 applies to import quantity of goods subject to modification provided for in paragraph (1) of Article 7-8 of the Act, which is calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (3) of Article 7-8 of the Act when the threshold import quantity provided for in paragraph (1) of that Article and related to goods set forth in the descriptions column of each of items 4 to 23, 38, 39, 45, 46, 52 and 53 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreements set forth in the middle columns of these items is calculated. In this case, if applying to import quantity of goods subject to modification when the threshold import quantity of goods set forth in the descriptions columns of items 7, 9, 11, 12, 17, 19, 21 and 22 of that Table is calculated, the terms “is the quantity of each of” and “in this paragraph)” in paragraph (2) of Article 14 are deemed to be replaced with “is the aggregate quantity of the quantity of each of” and “in this paragraph and the import quantity of that each year of originating goods of the Party to the Trans-Pacific Comprehensive and Progressive Agreement other than Japan (limited to import quantity during the period preceding the day on which the Agreement enters into force for the Party))”, respectively and the terms “is the quantity of each year” and “into trade statistics” in that paragraph are deemed to be replaced with “is the aggregate quantity of the quantity of each year” and “into trade statistics and the import quantity of that each year of originating goods of the Party to the Trans-Pacific Comprehensive and Progressive Agreement other than Japan (limited to import quantity during the period preceding the day on which the Agreement enters into force for the Party”, respectively; and if applying to import quantity of goods subject to modification when the threshold import quantity of goods set forth in the descriptions columns of items 52 and 53 of that Table is calculated, the term “Import quantity provided for in paragraph (4) of Article 7-3 of the Act, which is calculated pursuant to the provisions of paragraph (7) of that Article is” in paragraph (2) of Article 14 is deemed to be replaced with “Import quantity of goods subject to modification provided for in paragraph (1) of Article 7-8 of the Act, which is calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (3) of Article 7-8 of the Act when the threshold import quantity provided for in paragraph (1) of that Article and related to goods set forth in each of the descriptions columns of items 52 and 53 of Appended Table 1 to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle columns of these items (hereinafter in this paragraph referred to as “pork, etc. covered by the Agreement with the United Kingdom”) is”; the term “the goods set forth in Appended Table 1-6 of the Act” in paragraph (2) of Article 14 is deemed to be replaced with “the goods set forth in the descriptions column of each of items 38 and 39 of that Table, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreements set forth in the middle columns of these items (hereinafter in this paragraph referred to as “pork, etc. covered by the Agreement with the European Union”)”; the term “in the case of goods set forth in items 13 to 14-2 and 21 of that Table, the quantity of each of the years is the quantity obtained by converting that quantity pursuant to the provisions of the Ministry of Finance Order; hereinafter the same applies in this paragraph)” in the same paragraph is deemed to be replaced with “excluding the import quantity of those originating in the United Kingdom, of that each year (limited to those relating to the period preceding the day of entry into force of the Agreement with the United Kingdom; hereinafter in this paragraph the same applies) and the aggregate quantity of the quantity of that each year, recorded in the trade statistics of pork, etc., covered by the Agreement with the United Kingdom and the import quantity of those originating in the United Kingdom, of that each year”; the term “goods set forth in that Table” in the proviso to that paragraph is deemed to be replaced with “pork, etc. covered by the Agreement with the United Kingdom”; and the term “the quantity of each year provided for in the proviso to paragraph (4) of that Article, calculated by adding up quantities recorded in statistics of the goods set forth in that Table each year in a manner equivalent to that used for compiling quantities recorded in statistics into trade statistics” in the same paragraph is deemed to be replaced with “the quantity of each year provided for in the proviso to paragraph (4) of that Article, of pork, etc. covered by the Agreement with the European Union, calculated by adding up the quantity of pork, etc. covered by the Agreement with the United Kingdom recorded in statistics annually in a manner equivalent to that used for compiling quantities recorded in statistics into trade statistics (excluding import quantity of those originating in the United Kingdom, of that each year) and the aggregate quantity of the quantity of pork, etc. of that each year, covered by the Agreement with the United Kingdom, calculated by adding up annually in a manner equivalent to that used for compiling quantities recorded in statistics into trade statistics and the import quantity of those originating in the United Kingdom, of that each year”.

(4)In the case referred to in the preceding paragraph, if the Trans-Pacific Comprehensive and Progressive Agreement enters into force for a Party to that Agreement other than Japan on the day other than the first day of a month, the import quantity of goods set forth in the description columns of items 7, 9, 11, 12, 17, 19, 21 and 22 of Appended Table 1, originating in the Party to the Agreement during the month which includes the date of entry into force of the Agreement for that Party is the quantity recorded in statistics calculated on a daily basis as the quantity corresponding to the period from the first day of the month until the day preceding the date on which the Agreement enters into force for that Party.

Article 19-9.Goods subject to modification to be prescribed by Cabinet Order, as provided for in paragraph (4) of Article 7-8 of the Act are those set forth in the description columns of item 26, 42, 49 or 56 of Appended Table 1 to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle columns of these items and the day to be prescribed by Cabinet Order, as provided for in paragraph (4) of that Article is December 1 of the fiscal year in question.

Article 19-10.Goods subject to modification to be prescribed by Cabinet Order, as provided for in paragraph (5) of Article 7-8 of the Act are beef covered by the Trans-Pacific Comprehensive and Progressive Agreement, beef covered by the Agreement with the European Union, beef covered by the Agreement with the United States of America and beef covered by the Agreement with the United Kingdom.

(2)Technical replacement of terms prescribed in paragraph (5) of Article 7-8 of the Act is as shown in the following table:

(3)Notwithstanding the provisions of the preceding paragraph, technical replacement of terms prescribed in paragraph (5) of Article 7-8 of the Act in each of fiscal years 2028 to 2032 is as shown in the follow table:

Article 19-11.Rates of duty to be prescribed by Cabinet Order, as provided for in item (iii) of Article 7-9 of the Act are those as specified in each of the following items for the Economic Partnership Agreement as set forth respectively therein:

Article 20.Goods to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 8 of the Act are those as set forth in the following:

(2)Processing or assembly to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 8 of the Act are those acts as set forth in the following:

(3)Goods to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 8 of the Act are those as set forth in the following:

(4)Processing or assembly to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 8 of the Act are those acts of impregnating, coating, covering or laminating of raw materials with plastics, rubber or other substances (excluding processing performed to such an extent as raw materials are readily identifiable at the time of importation of products manufactured therefrom).

(5)Goods to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (1) of Article 8 of the Act are those as set forth in the following:

(6)Processing or assembly to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (1) of Article 8 of the Act are those acts as set forth in the following:

Article 21.The value to be calculated pursuant to the provisions of Cabinet Order as the value equivalent to customs value provided for in paragraph (1) of Article 8 of the Act is the value obtained by multiplying the free-on-board price of raw materials or components at a port of exportation in Japan as provided for in Article 59-2 (Quantity and value to be declared) of the Order for Enforcement of the Customs Act by 106/100 (hereinafter in this Article the value so obtained is referred to as “value equivalent to customs value”), and the reduced amount of customs duty prescribed in that paragraph is the whole amount calculated pursuant to the provisions of that paragraph; provided, however, that if raw materials or components fall under goods or products provided for in the proviso to item (x) of Article 14 (Unconditional exemption from customs duty) of the Customs Tariff Act, the reduced amount of customs duty is the amount calculated by multiplying the amount of customs duty of the products provided for in that paragraph (i.e., the amount of customs duty which would be chargeable had the reduction of customs duty prescribed in that paragraph not been granted) by the proportion of the amount obtained by deducting the amount of item (ii) from that of item (i) to the customs value of these products:

Article 22.A person who seeks to export goods for which reduction of customs duty is sought pursuant to the provisions of Article 8 of the Act shall, at the time of their exportation, append to a written export declaration a supplementary note stating the fact that they are to be exported for processing or assembly, attach to the written export declaration a written statement containing the following matters and have these matters confirmed by the Director General of Customs:

(2)A person who seeks to export the goods referred to in the preceding paragraph shall attach to a written export declaration referred to in that paragraph a document certifying that they are to be exported for processing or assembly; provided, however, that this does not apply if a contract for processing or assembly associated with these goods has not been performed wholly or partly at the time of their exportation.

(3)A person who seeks to export the goods referred to in paragraph (1) shall, at the time of their exportation, affix marks to the goods or take other necessary measures for identification of re-importation of the goods if so directed by the Director General of Customs for identification of their re-importation.

Article 23.A person who seeks reduction of customs duty pursuant to the provisions of Article 8 of the Act shall, at the time of importation of products for which the reduction is sought (or, in the case of specially declared goods, at the time of special declaration), file with the Director General of Customs a written import declaration (or, in the case of specially declared goods, a written special declaration), accompanied by export permit of exported goods provided for in that Article or a customs certificate issued in lieu thereof, a document certifying processing or assembly and a detailed statement containing matters as set forth in the following:

(2)When, pursuant to the provisions of the proviso to paragraph (2) of the preceding Article, any document certifying that goods are to be exported for processing or assembly referred to in paragraph (2) of that Article has not been attached to a written export declaration referred to in paragraph (1) of that Article, import declaration referred to in the preceding paragraph shall be made in the name of a person who exported the goods referred to in paragraph (1) of that Article.

(3)In the case referred to in the preceding paragraph, the document certifying processing or assembly referred to in paragraph (1) shall contain the matters as set forth in the following:

(4)A person who seeks reduction of customs duty for specially declared goods pursuant to the provisions of Article 8 of the Act shall append to a written import declaration of the goods a supplementary note stating the fact of seeking reduction of customs duty for the goods pursuant to the provisions of that Article.

Article 24.Article 5-3 (Procedures for application for approval of extension of period for re-importation) of the Order for Enforcement of the Customs Tariff Act (Cabinet Order No. 155 of 1954) applies to a person who seeks approval of the Director General of Customs referred to in paragraph (1) of Article 8 of the Act.

Article 25.Countries to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 8-2 of the Act are those countries which fall under both of the following items (including territories having their own customs and trade systems; hereinafter the same applies in this paragraph, paragraphs (2) to (4) and items (i) and (ii) of paragraph (8)) and are designated by the Minister of Finance as countries for which the benefit concerning customs duty, as prescribed in paragraph (1) of that Article is appropriate to be granted in consideration of the social and economic situations and other circumstances of these countries:

(2)The Minister of Finance, if it is found necessary in order to determine, in accordance with the provisions of the preceding paragraph, whether it is appropriate to grant the benefit concerning customs duty prescribed in paragraph (1) of Article 8-2 of the Act, may seek the opinions from the Minister of Foreign Affairs and other Heads of relevant Administrative Organs for reference purposes.

(3)If a beneficiary of preferences, etc. (i.e., a beneficiary of preferences, etc. provided for in paragraph (1) of Article 8-2 of the Act; hereinafter the same applies) falls under any of the following items (with respect to item (i), limited to a beneficiary of preferences, etc. other than a special beneficiary of preferences (i.e., a special beneficiary of preferences provided for in paragraph (3) of that Article; the same applies in paragraphs (7) and (8)) (a beneficiary of preferences other than a special beneficiary of preferences is referred to as “ordinary beneficiary of preferences” in the table of the next paragraph)), that beneficiary of preferences, etc. ceases to be a beneficiary of preferences, etc. on the day to be specified by the Minister of Finance within a period not exceeding one year from the day as specified in these items:

(4)Goods to which the benefit concerning customs duty prescribed in paragraph (1) of Article 8-2 of the Act is not granted, as provided for in paragraph (2) of that Article are those goods set forth in the middle column of the following table and the period for which the benefit is not granted to these goods is the period as set forth in the right column of that table:

(5)Countries to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 8-2 of the Act are those countries which, in consideration of the social and economic situations or other circumstances of the countries, have been designated by the Minister of Finance as countries for which it is appropriate to grant the benefit concerning preferential tariff prescribed in that paragraph (i.e., preferential tariff provided for in that paragraph; the same applies in the next paragraph and item (iii) of paragraph (7)).

(6)Paragraph (2) applies when, in accordance with the provisions of the preceding paragraph, the Minister of Finance finds it necessary in order to determine whether the benefit concerning preferential tariff prescribed in paragraph (3) of Article 8-2 of the Act is appropriate to be granted.

(7)A special beneficiary of preferences, if it falls under any of the following items, ceases to be a special beneficiary of preferences on the day to be specified by the Minister of Finance within a period not exceeding one year from the day as specified in each of the following items:

(8)The Minister of Finance, in the cases set forth in the following items, gives a public notice of the matters specified in these items in the Official Gazette:

Article 26.A place of origin provided for in paragraph (1) or (3) of Article 8-2 of the Act means a country or territory as specified in each of the following items for the category of goods or products as set forth respectively therein (hereinafter referred to as “place of origin”):

(2)Application of the preceding paragraph, when products other than those set forth in Appended Table 2 have been produced in a single country or territory, using wholly or partly goods exported from Japan as their raw materials or components, is as provided for in the following:

(3)With respect to products exported to Japan from one of the three countries, that is, Indonesia, the Philippines and Vietnam (hereinafter referred to as “the South East Asian Countries” in this paragraph), if they are produced (including production of goods used as raw materials or components for production of the products) in the area extending over two or more countries of the South East Asian Countries (only when these two or more countries include a country from which the products are exported to Japan) (products the origin of which is determined pursuant to the provisions of the preceding two paragraphs are excluded), the South East Asian Countries are deemed to be one country for the purpose of applying the preceding two paragraphs. In this case, products deemed to originate in the South East Asian Countries are regarded as those originating in the country from which the products are exported to Japan.

Article 27.A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act to goods originating in a beneficiary of preferences, etc. (hereinafter referred to as “originating goods of a beneficiary of preferences”) shall submit to the Director General of Customs a document certifying that they are originating goods of a beneficiary of preferences (hereinafter referred to as “certificate of origin”); provided, however, that this does not apply to goods set forth in the following:

(2)The place of origin of goods set forth in item (ii) of the preceding paragraph is to be determined by the Director General of Customs, based on the kinds or trademarks, etc. of the goods or from matters concerning a place of origin indicated in invoices (with respect to postal items, including written customs notices or other documents affixed or attached by addressers to the postal items pursuant to the provisions of international conventions concerning postal items) or other documents related to the goods.

(3)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act to goods set forth in item (iii) of paragraph (1) shall state in a written special declaration the fact of seeking the application and the fact of having obtained a certificate of origin.

(4)Certificates of origin shall be those that are issued, at the time of exportation of goods covered by the certificate (or, if the Director General of Customs finds that there are any special and unavoidable grounds, then within a period after their exportation, deemed reasonable on such grounds), by the customs located in the place of origin, based on a declaration made by an exporter of the goods (if the customs is not authorized to issue a certificate of origin, it shall be issued by other government authorities, chamber of commerce or other equivalent organizations, competent to issue certificates of origin and found by the Director General of Customs to be appropriate).

(5)The form of a certificate of origin is prescribed by the Ministry of Finance Order.

Article 28.In the case referred to in paragraph (1) of the preceding Article, a certificate of origin shall be submitted to the Director General of Customs at the time of import declaration of goods covered by the certificate (or, with respect to goods for which application for storage in a warehouse, etc. is filed, at the time of that application; hereinafter the same applies in this Chapter), at the time of inspection provided for in the proviso to paragraph (1) of Article 76 of the Customs Act or otherwise at the time of customs examination of postal items; provided, however, that this does not apply if the Director General of Customs approves that failure in submitting a certificate of origin in time is due to a disaster or for other unavoidable cause or if it is recognized by the Director General of Customs, subject to receiving the approval of the Director General of Customs as provided for in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of that Act with respect to these goods, that the certificate cannot be submitted in time.

Article 29.A certificate of origin ceases to be effective if, on the day of import declaration for goods covered by the certificate (or, in the case of postal items provided for in paragraph (1) of Article 76 (Simplified export or import procedures for postal items) of the Customs Act, on the day of their presentation prescribed in paragraph (3) of that Article), more than one year has elapsed from the day of its issuance; provided, however, that this does not apply if expiry of the period is attributable to a disaster or other unavoidable cause and hence approval is given by the Director General of Customs.

Article 30.A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act for goods which, if paragraph (2) of Article 26 applies, are qualified as originating goods of a beneficiary of preferences, shall, at the time of submission of a certificate of origin of the goods, attach to that certificate a document specifying the descriptions and quantities of goods exported from Japan and used as their raw materials or components, certified by a person who has issued the certificate of origin.

(2)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act for goods set forth in item (iii) of paragraph (1) of Article 27 which, if paragraph (2) of Article 26 applies, are qualified as originating goods of a beneficiary of preferences shall state in a written special declaration to the effect that they are qualified as originating goods of a beneficiary of preferences under paragraph (2) of Article 26.

(3)The preceding two paragraphs apply to a person who seeks application referred to in paragraph (1) of Article 8-2 of the Act for goods which, if paragraph (3) of Article 26 applies, are qualified as originating goods of a beneficiary of preferences. In this case, the term “descriptions and quantities of goods exported from Japan and used as their raw materials or components” in paragraph (1) is deemed to be replaced with “descriptions, quantities, values and countries of production of goods used as raw materials or components for production of the goods in each of the countries of the South East Asian Countries related to the goods, as provided for in paragraph (3) of Article 26, and descriptions, quantities and values of the goods so produced”.

(4)The form of a document to be attached to a certificate of origin, as provided for in paragraph (1) or (3) is prescribed by the Ministry of Finance Order.

Article 31.Paragraph (1) or (3) of Article 8-2 of the Act does not apply to originating goods of a beneficiary of preferences, other than those as set forth in the following:

(2)Transshipment, temporary storage or display at expositions, etc. as provided for in item (ii) or (iii) of the preceding paragraph shall take place in customs areas or other equivalent place in a non-originating country under the supervision of the customs of that non-originating country.

(3)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act for goods set forth in item (ii) or (iii) of paragraph (1) shall, at the time of import declaration for the goods, submit any of the following documents for certifying that the goods fall under those set forth in each of these items; provided, however, that this does not apply to goods the total amount of customs value of which is not more than 200,000 yen or to specially declared goods:

(4)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act for specially declared goods as set forth in item (ii) or (iii) of paragraph (1) shall state in a written special declaration that they fall under those set forth in item (ii) or (iii) of paragraph (1); provided, however, that this does not apply to goods the total amount of customs value of which is not more than 200,000 yen.

(5)The matters set forth in the following shall be stated in the certificate referred to in item (ii) of paragraph (3):

Article 31-2.Processing or repair to be prescribed by Cabinet Order, as provided for in Article 8-7 of the Act is the processing or repair as specified in each of the following items for the Economic Partnership Agreement as provided for respectively therein:

Article 31-3.Article 22 and Article 23 (excluding items (iii) and (iv) of paragraph (1)) apply to a person who seeks to export goods for which exemption from customs duty is sought pursuant to the provisions of Article 8-7 of the Act and to a person who seeks exemption from the customs duty, respectively.

(2)Article 5-3 (Procedures for application for approval of extension of period for re-importation) of the Order for Enforcement of the Customs Tariff Act applies to a person who seeks approval of the Director General of Customs referred to in Article 8-7 of the Act.

Article 32.Goods to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 9 of the Act are those as set forth in the following:

(2)Goods to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 9 of the Act are those as set forth in the following:

Article 33.A person who seeks application of reduced rates of duty referred to in paragraph (1) of Article 9 of the Act or application of the benefit of tariff concessions referred to in paragraph (2) of that Article for the goods set forth in the items of paragraph (1) of the preceding Article or in the items of paragraph (2) of that Article shall, at the time of import declaration of these goods (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating the matters as set forth in the following:

(2)When the document referred to in the preceding paragraph is submitted, if the goods concerned fall under the following items, a certificate prescribed respectively in each of these items shall be attached to that document:

(3)Paragraph (2) of Article 8 applies to import declaration of goods set forth in the items of paragraph (1) of the preceding Article or in the items of paragraph (2) of that Article when application of reduced rates of duty referred to in paragraph (1) of Article 9 of the Act or application of the benefit of tariff concessions referred to in paragraph (2) of that Article is sought for these goods. In this case, the term “a person who uses goods subject to the declaration” in paragraph (2) of Article 8 is deemed to be replaced respectively with “a person who distributes goods subject to the declaration” when the goods are those set forth in item (i) of paragraph (1) of the preceding Article, “a person who uses or sells goods subject to the declaration” when the goods are those set forth in item (ii), (iii) or (ix) of that paragraph or in item (ii) or (vii) of paragraph (2) of that Article and “a person who uses goods subject to the declaration or a person who sells these goods to a person who uses them” when the goods are those set forth in item (vii) of paragraph (1) of that Article.

(4)Articles 9 and 10 apply when the reduced rates of duty referred to in paragraph (1) of Article 9 of the Act or the benefit of tariff concessions referred to in paragraph (2) of that Article is granted to goods set forth in items (iv) to (vi) of paragraph (1) of the preceding Article, to goods set forth in item (viii) of that paragraph other than those used for manufacture of cornflakes, to goods set forth in items (x) to (xv) of that paragraph or to goods set forth in items (i), (iii) to (vi), (ix) and (x) of paragraph (2) of that Article. In this case, the term “and the date on which they were used for that purpose” in item (iv) of Article 9 is deemed to be replaced respectively with “, the date on which they were used for that purpose and the descriptions and quantities of products manufactured therefrom” when the goods are those set forth in items (iv), (v), (viii) and (x) to (xv) of paragraph (1) of the preceding Article or those set forth in items (i), (iii) to (vi), (ix) or (x) of paragraph (2) of that Article and “, the date on which they were used for that purpose, the descriptions and quantities of products manufactured therefrom and the date of sales, names of buyers and quantities sold, of the products” when the goods are those set forth in item (vi) of paragraph (1) of that Article.

(5)Importers of goods set forth in item (i) of paragraph (1) of the preceding Article to which the reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been granted and other persons who distribute the goods (hereinafter in this paragraph and in the next paragraph referred to as “distributing organizations”), kindergartens, elementary schools, junior high schools, schools for compulsory education, senior high schools having evening courses or schools for special needs education which supply meals using the goods, as provided for in subheading 0402.10-2-(1) of Appended Table 1 of the Act, child welfare institutions provided for in paragraph (1) of Article 65 (Designation of child welfare institutions, etc.) of the Order for Enforcement of Customs Tariff Act, facilities provided for in paragraph (2) of that Article or persons who provide child care services provided for in paragraph (9), (10) or (12) of Article 6-3 of the Child Welfare Act (hereinafter in this paragraph and in the next paragraph referred to as “schools, etc.”), and persons who are entrusted by schools, etc. to prepare from these goods processed food for use as meals (hereinafter in this paragraph referred to as “processed food prepared for meals”) shall keep books to record these goods and processed food prepared for meals and state therein the matters as set forth in the following; provided, however, that schools, etc. which supply meals are not required to state therein recipients of the distributed meals:

(6)The Director General of Customs may, if it is found necessary to do so, request importers and other distributing organizations of goods set forth in item (i) of paragraph (1) of the preceding Article, to which reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been granted, schools, etc. which supply meals prepared from the goods and persons who are entrusted by the schools, etc. with preparation of processed food for use as meals from the goods, to submit a written report on the business conducted in connection with the goods.

(7)Importers of goods set forth in item (ii) or (iii) of paragraph (1) of the preceding Article to which reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been granted or importers of goods set forth in item (ii) of paragraph (2) of the preceding Article to which the benefit of tariff concessions referred to in paragraph (2) of Article 9 of the Act have been granted and persons who manufacture mixed feeds from these goods (i.e., feeds provided for in paragraph (3) of Article 45 in the case of goods set forth in item (ii) of paragraph (1) of that Article, or feeds provided for in Article 1 in the case of goods set forth in item (iii) of paragraph (1) or item (ii) of paragraph (2) of the preceding Article; hereinafter the same applies in this paragraph and the next paragraph) shall keep, at their places of business, books stating the matters as set forth in the following:

(8)The Director General of Customs may, if it is found necessary to do so, request importers of the goods referred to in the preceding paragraph or persons who manufacture mixed feeds from the goods to submit written reports on their business conducted in connection with the goods.

(9)Persons who use goods set forth in item (vii) of paragraph (1) of the preceding Article, to which the reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been granted (hereinafter in this paragraph and paragraph (11) referred to as “users of goods of item (vii)”), persons who sell goods set forth in item (vii) to users of goods of item (vii) (hereinafter in this paragraph and paragraph (11) referred to as “sellers of goods of item (vii)”) and persons who are entrusted by users of goods of item (vii) to manufacture feeds at the joint use facilities referred to in paragraph (1) of Article 3, using the goods transported to the facilities pursuant to the provisions of that paragraph (hereinafter in this paragraph and paragraph (11) referred to as “goods of item (vii) for use at joint use facilities”) shall keep books stating the matters as set forth in the following:

(10)A person who manufactures cornflakes from goods set forth in item (viii) of paragraph (1) of the preceding Article to which reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been granted and which are used for manufacture of cornflakes (hereinafter in this paragraph and the next paragraph, the person and goods are referred to as “cornflake manufacturer” and “maize for use as raw materials” respectively) and a person entrusted by the cornflake manufacturer to manufacture groats of maize from the maize for use as raw materials (hereinafter in this paragraph and in the next paragraph referred to as “manufacturer of groats of maize”) shall keep, at their places of business, books stating the matters as set forth in the following:

(11)The Director General of Customs may, if it is found necessary to do so, request persons set forth in the following items to submit a written report as specified in each of these items for the category of persons as set forth respectively therein:

(12)Importers of goods set forth in item (ix) of paragraph (1) of the preceding Article to which the reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been granted or importers of goods set forth in item (vii) of paragraph (2) of the preceding Article to which the benefit of tariff concessions has been granted and persons who manufacture starch sugar, dextrin, dextrin glue, soluble starch, roasted starch or starch glue (hereinafter in this paragraph and in the next paragraph referred to as “starch sugar, etc.”) shall keep, at their places of business, books stating the matters as set forth in the following:

(13)The Director General of Customs may, if it is found necessary to do so, request importers of the goods referred to in the preceding paragraph or persons who manufacture starch sugar, etc. from the goods to submit written reports on their business conducted in connection with the goods.

(14)Importers of goods set forth in item (viii) of paragraph (2) of the preceding Article to which the benefits of tariff concessions referred to in paragraph (2) of Article 9 of the Act have been granted and persons who use the goods for refining shall keep, at their places of business, books stating the matters as set forth in the following:

(15)The Director General of Customs may, if it is found necessary to do so, request importers of the goods referred to in the preceding paragraph or persons who use the goods for refining to submit written reports on their business conducted in connection with the goods.

Article 33-2.Feeds to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 9-2 of the Act are mixed feeds or feeds consisting of a single raw material, unfit for purposes other than for feeding and meet the standard requirements prescribed by the Ministry of Finance Order.

Article 33-3.If the proportion of the quantity of feeds to that of raw materials set forth in the items of paragraph (1) of Article 9-2 of the Act is below the level deemed to be reasonable in consideration of the manufacturing method, equipment in the factory and other circumstances, the quantity of raw materials corresponding to the shortfall is deemed not to have been used for the manufacturing provided for in these items.

Article 33-4.A person who seeks approval of a manufacturing factory provided for in paragraph (1) of Article 9-2 of the Act shall file with the Director General of Customs having jurisdiction over the location of the factory a written application stating the matters as set forth in the following:

(2)A written application referred to in the preceding paragraph shall be accompanied by a plan or drawing showing the location of a manufacturing factory for which the approval is sought and its vicinity; provided, however, that if the Director General of Customs finds that the plan or drawing is not necessary to be accompanied, the plan or drawing may be omitted.

Article 33-5.A person who seeks the benefit of tariff concessions pursuant to the provisions of paragraph (1) of Article 9-2 of the Act shall, at the time of import declaration of raw materials for which the benefit is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating the descriptions and quantities of the raw materials, the descriptions and anticipated quantities of products to be manufactured therefrom, the name and location of the manufacturing factory for which approval has been given, the place where the raw materials are stored and the period required for manufacturing.

(2)Import declaration of the raw materials referred to in the preceding paragraph shall be made in the name of a manufacturer to whom approval provided for in paragraph (1) of Article 9-2 of the Act has been given.

Article 33-6.A person who seeks approval of the Director General of Customs pursuant to the provisions of paragraph (4) of Article 9-2 of the Act shall, before using raw materials for manufacture (i.e., the raw materials for manufacture provided for in that paragraph; hereinafter the same applies) in combination with other raw materials of the same kind, file a written application stating the descriptions and quantities of the other raw materials with the Director General of Customs having jurisdiction over the location of the manufacturing factory where the other raw materials are to be used.

(2)If the Director General of Customs finds that a written application prescribed in the preceding paragraph is not necessary to be filed each time raw materials for manufacture are used in combination with other raw materials of the same kind in consideration of the nature of the raw materials for manufacture and the other raw materials of the same kind, the manufacturing process and other circumstances, the written application may be filed in a single consolidated form, covering the whole manufacturing performed within a certain period. In this case, if the Director General of Customs finds that any of the matters specified in that paragraph are unnecessary to be stated, the matters found unnecessary may be omitted.

Article 33-7.The notification prescribed in paragraph (5) of Article 9-2 of the Act shall be issued in writing, stating the matters as set forth in the following, to the customs having jurisdiction over the place where a manufacturing factory is located:

(2)If a person who manufactures products, using raw materials for manufacture has manufactured products at the manufacturing factory which has been designated, at the time of approval of the manufacturing factory provided for in paragraph (1) of that Article, by the Director General of Customs as a factory where necessary inspection of products is to be conducted upon receipt of a notification prescribed in paragraph (5) of Article 9-2 of the Act in consideration of the kinds of raw materials used and the kinds of products manufactured therefrom, the means and period of manufacturing and other circumstances, the products shall be inspected upon receipt of the notification and if the person has manufactured products at other factory, the products shall be inspected at the time when the Director General of Customs finds necessary.

(3)When inspection has been conducted upon receipt of the notification prescribed in paragraph (5) of Article 9-2 of the Act, the customs shall deliver a written result of products inspection to a person who has issued the notification.

Article 33-8.A person who seeks the approval of the Director General of Customs referred to in the proviso to paragraph (6) of Article 9-2 of the Act shall file a written application stating the matters as set forth in the following with the Director General of Customs having jurisdiction over the location where raw materials for manufacture for which the approval is sought are stored:

Article 33-9.A person who has been granted the benefit of tariff concessions pursuant to the provisions of paragraph (1) of Article 9-2 of the Act (including a person to whom raw materials for manufacture covered by the written notification referred to in the next Article have been transferred; hereinafter the same applies in this Chapter) shall, if the raw materials for manufacture or products manufactured therefrom were lost due to a disaster or for other unavoidable cause within a period specified in that paragraph, file without delay with the Director General of Customs having jurisdiction over the location where the raw materials or products were stored a written notification stating the descriptions and quantities of the raw materials or products lost, the name of the customs which has given import permission of the raw materials, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number) and the date and place of, and the cause of their loss; provided, however, that this does not apply if the products were lost after having undergone inspection provided for in paragraph (5) of Article 9-2 of the Act.

(2)A person who seeks approval of destruction provided for in the proviso to paragraph (7) of Article 9-2 of the Act, shall file with the Director General of Customs having jurisdiction over the location where the raw materials for manufacture or products for which the approval is sought are stored a written application stating the descriptions and quantities of the raw materials for manufacture or products to be destroyed, the place where they are stored, the name of the customs which has given import permission of the raw materials for manufacture, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number) and the date and time of, the means of, and the reason for the destruction.

(3)A person seeking reduction of customs duty pursuant to the provisions of paragraph (1) of Article 10 (Reduction, or refund of customs duty due to deterioration, damage, etc.) of the Customs Tariff Act, as applied pursuant to the proviso to paragraph (7) of Article 9-2 of the Act shall, before using the raw materials or products for which the reduction is sought for purposes other than for manufacturing as specified in the items of paragraph (1) of Article 9-2 of the Act or transferring the raw materials or products for use for purposes other than for those specified in these items, file with the Director General of Customs having jurisdiction over the place where the raw materials or products are stored a written application stating, in addition to the matters set forth in the items of paragraph (1) of Article 3 (Procedures for reduction of customs duty due to deterioration or damage) of the Order for Enforcement of the Customs Tariff Act, the place where the raw materials or products are stored, the name of the customs which has given import permission of the raw materials, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number), and shall have the raw materials or products inspected by the customs.

Article 33-10.A person who has been granted the benefit of tariff concessions pursuant to the provisions of paragraph (1) of Article 9-2 of the Act shall, if the person seeks to transfer, within the period specified in that paragraph, the raw materials for manufacture to which the benefit has been granted for use for the manufacturing specified in the items of that paragraph at other manufacturing factory approved by the Director General of Customs pursuant to the provisions of that paragraph, submit in advance a written notification stating the matters set forth in the following, signed jointly by a person to whom the raw materials are to be transferred, to the Director General of Customs having jurisdiction over the place where the raw materials are stored:

Article 33-11.A person who has been granted the benefit of tariff concessions pursuant to the provisions of paragraph (1) of Article 9-2 of the Act shall keep books at each manufacturing factory and state therein the matters as set forth in the following:

(2)If the Director General of Customs finds that the matters set forth in the items of the preceding paragraph are not necessary to be stated in consideration of the quantity of raw materials for manufacture, the period of manufacture and other circumstances, the matters found unnecessary may be omitted.

Article 34.A person who seeks the approval of the Director General of Customs referred to in the proviso to Article 10 of the Act shall file a written application stating the matters set forth in the following with the Director General of Customs having jurisdiction over the place where goods for which the approval is sought are stored:

(2)When the Director General of Customs gives the approval referred to in the proviso to Article 10 of the Act, the Director General of Customs may, if it is particularly necessary to do so, designate a place where goods for which the approval is sought are to be confirmed.

Article 35.A person who seeks reduction of customs duty pursuant to the provisions of the second sentence of Article 11 of the Act for goods to which approval provided for in the preceding Article has been given shall file a written application stating the matters set forth in the following with the Director General of Customs referred to in paragraph (1) of the preceding Article and have these goods inspected by the customs:

Article 36.If goods to which exemption from customs duty has been granted pursuant to the provisions of Article 4 of the Act or to which reduced rates of duty referred to in paragraph (1) of Article 9 of the Act or the benefit of tariff concessions referred to in paragraph (2) of that Article has been granted were lost within two years from the date of their import permission, a person who used the goods shall immediately submit a written notification stating the matters set forth in the following to the Director General of Customs having jurisdiction over the place where they were stored:

(2)If a person provided for in the preceding paragraph seeks to destroy the goods referred to in that paragraph within two years from the date of their import permission for any unavoidable reason, a person who uses the goods shall in advance submit a written notification, stating the matters set forth in the following to the Director General of Customs having jurisdiction over the place where the goods are stored:

Article 37.Article 61-2 (Designation, etc. of cases in which duty-reduced or duty-exempt goods may be used for purposes other than for those intended) of the Order for Enforcement of the Customs Tariff Act applies to the case in which application of paragraph (1) of Article 20-3 (Use of duty-reduced or duty-exempt goods for purposes other than for those intended) of the Customs Tariff Act, as applied pursuant to Article 12 of the Act is sought.

Article 37-2.A person who seeks to request the decision prescribed in paragraph (1) of Article 12-3 of the Act shall file with the Director General of Customs a written request for official assessment decision, stating the matters as set forth in the following:

(2)In the case referred to in the preceding paragraph, if there are any documents which substantiate the reason for requesting the decision, such documents shall be attached to the written request for official assessment decision, and if there are, among the matters stated in the documents to be attached to the written import declaration related to that request, in the documents to be submitted at the time of import declaration or in the documents to be submitted at the time of inspection referred to in the proviso to paragraph (1) of Article 76 (Simplified export or import procedures for postal items) of the Customs Act or otherwise at the time of customs examination of postal items, any matters related to that request, any documents in which these matters are stated shall be attached.

Article 38.Products to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 13 of the Act are those products manufactured from foreign goods falling under those as set forth in the following:

Article 39.A person who seeks approval prescribed in paragraph (1) of Article 14 of the Act shall file with the Director General of Okinawa District Customs a written application stating the matters as set forth in the following:

(2)A person who has obtained approval prescribed in paragraph (1) of Article 14 of the Act (hereinafter referred to as “approved retailer”), if there is any change in the matters set forth in the items of the preceding paragraph, shall submit a written notification stating that fact to the Director General of Okinawa District Customs without delay.

Article 40.The amount to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 14 of the Act is 200,000 yen.

Article 41.A specified passenger who seeks duty exemption pursuant to the provisions of paragraph (1) of Article 14 of the Act shall, in a written import declaration of goods for which the duty exemption is sought, state the fact of seeking duty exemption, the flight number of aircraft which the passenger intends to take or the name of a vessel which the passenger intends to board, in order to depart from the district provided for in that paragraph and the total value of goods exempted, at the time of departure, from customs duty, as prescribed in that paragraph.

(2)The specified passenger referred to in the preceding paragraph shall, at the time of import declaration of goods for which duty exemption is sought, submit to the Director General of Okinawa District Customs a document certifying that the goods were purchased from an approved retailer at the passenger terminal facilities, etc. or special sales facilities, as provided for in Article 26 (Exemption from customs duty when passengers depart from the district, bringing with them import goods) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) or through the means of using information communications technology provided for in that Article (when goods were purchased at the special sales facilities or through such means, including the fact that the goods were delivered at the passenger terminal facilities, etc.).

(3)When a written import declaration referred to in paragraph (1) has been filed, the customs may, if it is found necessary to do so, have a specified passenger present the boarding pass for an aircraft or boat ticket of a vessel referred to in that paragraph.

Article 42.When an approved retailer is requested by any specified passenger to provide documents which certify the sale or delivery of goods to that passenger at a designated shop, the retailer shall deliver documents stating the matters as set forth in the following:

Article 43.When the Director General of Okinawa District Customs has revoked the approval referred to in paragraph (1) of that Article pursuant to the provisions of paragraph (3) of Article 14 of the Act, the Director General of Okinawa District Customs shall notify a person who has obtained the approval of that fact and the reason therefor in writing.

Article 44.Chapter 9 (Investigation and Disposition of Criminal Cases) of the Order for Enforcement of the Customs Act applies to investigation and disposition of criminal cases referred to in Articles 16 to 18 of the Act.

Article 45.Child welfare institutions to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of Appended Table 1 of the Act and subheading 0402.10-2-(1) of Appended Table 1-3 of the Act are those institutions provided for in paragraph (1) of Article 65 (Designation of child welfare institutions, etc.) of the Order for Enforcement of the Customs Tariff Act.

(2)Facilities to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of Appended Table 1 of the Act and subheading 0402.10-2-(1) of Appended Table 1-3 of the Act are those facilities provided for in paragraph (2) of Article 65 of the Order for Enforcement of the Customs Tariff Act.

(3)Mixed feeds to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of Appended Table 1 of the Act and subheading 0402.10-2-(1) of Appended Table 1-3 of the Act are those mixed feeds unfit for use other than for animal feeding and meet the standard requirements prescribed by the Ministry of Finance Order.