Customs Tariff Act

(Purpose)

Article 1.This Act provides for the rates of customs duty, the basis for duty assessment where customs duty is to be charged, the reduction of, and the exemption from, customs duty, and other matters relating to customs duty.

(Definitions)

Article 2.For the purpose of this Act or any order based on this Act, the term “importation” means the act as defined in Article 2 (Definitions) of the Customs Act (Act No. 61 of 1954), and the term “exportation” means the act as provided for in item (ii) of paragraph (1) of the said Article or any other acts of bringing goods out of a specific country (with respect to marine products taken from the open sea or from the waters within the exclusive economic zone of Japan or of any foreign country, such specific country includes a vessel of the country by which such products are taken) destined for any other country.

(Basis for duty assessment and rates of customs duty)

Article 3.Customs duty shall be levied on the value or quantity of imported goods, taken as a basis for duty assessment, and the rates of customs duty applicable to such goods shall be as set out in the Appended Tariff Schedule of this Act.

(Simplified rates of customs duty on goods imported by a person entering Japan)

Article 3-2.In the case referred to in the preceding Article, the rates of customs duty applicable to goods imported, as accompanied goods, by a person upon his entry into Japan, or imported, pursuant to the provision of Cabinet Order, as unaccompanied goods by such person shall, notwithstanding the provisions of other Act relating to customs duty, be the rates as set out in Schedule 1 annexed to the Appended Tariff Schedule of this Act, that is the rates which are computed by consolidating, as their basis, the rates of customs duty, internal consumption tax (i.e., internal consumption tax as provided for in item (i) of Article 2 (Definitions) of the Act on Collection, etc. of Internal Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955)) and local consumption tax which are to be charged on imported goods; provided, however, that this does not apply to the case where he notifies the customs that he does not wish to have Schedule 1 applied to any of the goods which are brought with him upon his entry into Japan or are to be imported into Japan as unaccompanied goods.
(2)The preceding paragraph shall not apply to the following goods:
(i)goods designated as duty-free or goods exempted from customs duty, pursuant to the provisions of this Act or any other Act relating to customs duty;
(ii)goods pertaining to any of the offences referred to in Chapter 10 (Penal provisions) of the Customs Act;
(iii)goods in commercial quantities, goods of high unit value, or such other goods as may be designated by Cabinet Order as those inappropriate for applying the rates of customs duty set out in Schedule 1 annexed to the Appended Tariff Schedule of this Act, taking account of effect on domestic industries, etc.

(Simplified rates of customs duty on imported goods of small value)

Article 3-3.In the case referred to in Article 3 (Basis for duty-assessment and rates of customs duty), the rates of customs duty on imported goods the total value of which (i.e., the value to be taken as a basis for duty-assessment, obtained by calculating pursuant to the provision of Articles 4 through 4-9) is not more than 200,000 yen (in the case of goods for which customs duty is charged on the basis of their quantity (hereinafter referred to as “specific-duty goods”), Articles 4 through 4-9 shall be followed in calculating such value; the same applies in paragraphs (1) and (2) of Article 6, item (i) of paragraph (1), item (i) of paragraph (4) and item (i) of paragraph (8), of Article 9, Article 11 and item (xviii) of Article 14) (excluding goods which are imported, as accompanied goods, by a person upon his entry into Japan, or are, pursuant to the provision of Cabinet Order referred to in paragraph (1) of the preceding Article, imported as unaccompanied goods, by such a person; hereinafter the same applies in this paragraph), shall, notwithstanding the provisions of any other Act relating to customs duty, be as set out in Schedule 2 annexed to the Appended Tariff Schedule of this Act; provided, however, that this does not apply to the case where a person who imports such goods (or, in the case where such goods are postal items, an addressee of postal items) notifies the customs that he does not wish to have Schedule 2 applied to any of such imported goods.
(2)The preceding paragraph shall not apply to goods set forth in items (i) and (ii) of paragraph (2) of the preceding Article and to such goods as may be designated by Cabinet Order as those inappropriate for applying the rates of customs duty set out in Schedule 2 annexed to the Appended Tariff Schedule of this Act, taking account of the effect on domestic industries, etc.

(Principle for determining customs value)

Article 4.The value of imported goods which is to be taken as a basis for duty assessment (hereinafter referred to as “customs value”) shall, except in the case where the first sentence of the next paragraph applies, be the price actually paid or payable by a buyer, to or for the benefit of a seller, for such imported goods in an import transaction pertaining to such imported goods (excluding, from such price actually paid or payable, the amount of customs duty or any other charges to be reduced or refunded in the country of exportation at the time of their exportation) (excluding an import transaction conducted by a buyer who does not have his domicile, residence, headquarters, branch, office or place of business or any other equivalent establishment in Japan; hereinafter the same applies), plus the cost of transport, etc. as set forth in the following, to the extent that such cost, etc. is not included in the price actually paid or payable for such imported goods (hereinafter the value of imported goods as defined in this paragraph is referred to as “transaction value”):
(i)cost of transport, cost of insurance and other expenses, incurred for transportation of such imported goods to a port of importation (referred to as “cost of transport, etc. to a port of importation” in the next Article and paragraph (2) of Article 4-3);
(ii)commissions or expenses set forth in the following, to the extent that they are incurred by a buyer in connection with import transaction pertaining to such imported goods:
(a)brokerage and commissions (excluding those paid to a person who purchases on behalf of a buyer as compensation for services pertaining to such purchase);
(b)cost of containers used for such imported goods (limited to containers of the same kind and value as those usually used for such imported goods);
(c)cost of packing such imported goods;
(iii)cost of goods or services set forth in the following, where supplied either directly or indirectly by a buyer free of charge or at a reduced cost in connection with production and import transaction of such imported goods:
(a)materials, parts and similar items, incorporated in such imported goods;
(b)tools, molds and similar items, used in the production of such imported goods;
(c)materials consumed in the production of such imported goods;
(d)engineering, plans and sketches, and such other services relating to the production of such imported goods as may be prescribed by Cabinet Order;
(iv)cost of use of patent right, design right, trademark right or such other similar rights as may be prescribed by Cabinet Order, pertaining to such imported goods (excluding the right to reproduce such imported goods in Japan), which, in light of the conditions of transaction or other circumstances pertaining to such imported goods, are paid either directly or indirectly by a buyer for conducting import transaction of such imported goods;
(v)proceeds of any subsequent disposition or use of such imported goods by a buyer, which accrue either directly or indirectly to a seller.
(2)Where any of the circumstances as set forth in the following exists with respect to import transaction pertaining to imported goods, determination of customs value of such imported goods shall be governed by the provisions of Articles 4-2 through 4-4. However, in the case where the situation falls under item (iv), if a person who imports such goods proves, pursuant to the provision of Cabinet Order, that the transaction value of such imported goods is equivalent or closely approximates to the customs value of goods which are identical with, or similar to, such imported goods (such identical or similar goods shall be limited to those goods which are exported to Japan on or about the same date as such imported goods and are produced in the same country as such imported goods; hereinafter the same applies in this paragraph) as calculated pursuant to the provision of the preceding paragraph or Article 4-3 (Determination of customs duty on the basis of domestic selling price or cost of production), the first sentence of this paragraph shall not apply (the “customs value of goods which are identical with, or similar to, such imported goods” as used in this paragraph shall be the value obtained after, pursuant to the provision of Cabinet Order, necessary adjustment is made to any price difference between such imported goods and the identical or similar goods, arising from the differences at commercial levels, in transaction quantity or in transport cost, etc. as set forth in the items of the preceding paragraph, or from the differences in such other costs or charges as may be prescribed by Cabinet Order, and with respect to the customs value calculated pursuant to the preceding paragraph, only the customs value of the goods identical with, or similar to, such imported goods, traded in an import transaction between a buyer and a seller who are not related within the meaning of item (iv) shall be used):
(i)where there are restrictions as to disposition or use of such imported goods by the buyer (excluding the restrictions as to the geographical area in which such imported goods may be sold by the buyer and such other restrictions as may be prescribed by Cabinet Order);
(ii)where import transaction of such imported goods is subject to the condition that their transaction value is to be determined on the basis of the quantity or value of goods other than such imported goods, traded between the seller and the buyer of such imported goods or is subject to any other condition that makes it difficult to determine the customs value of such imported goods;
(iii)where the value of the proceeds of any subsequent disposition or use of such imported goods by the buyer which is to accrue either directly or indirectly to the seller is not ascertainable;
(iv)where there is a relationship between the seller and the buyer (i.e., the circumstances where the seller and the buyer are directors or other officers of each other’s business or such other relationship between the seller and the buyer as may be prescribed by Cabinet Order; hereinafter the same applies in this item and paragraph (1) of Article 4-3) and such relationship is found to have influenced the transaction value of such imported goods.
(3)In cases where a person entrusted (hereinafter referred to as “entrustee” in this paragraph) by another person who is in Japan (hereinafter referred to as “entrustor” in this paragraph) processes or assembles, in foreign country, the raw materials or components which were supplied either directly or indirectly by the entrustor (hereinafter referred to as “processing, etc.” in this paragraph) and where the products obtained through such processing, etc. arrive in Japan as a result of the transaction between that entrustor and entrustee in which the entrustor is to acquire such products, the preceding two paragraphs shall apply, deeming such transaction as import transaction, the entrustor as a buyer, the entrustee as a seller, the value actually paid or payable for such processing, etc. as the price actually paid or payable for the imported goods, respectively. In this case, the term “commissions (excluding those paid to a person who purchases on behalf of a buyer as compensation for the services pertaining to such purchase)” in (a) of item (ii) of paragraph (1) shall be read as “commissions”.

(Determination of customs value on the basis of transaction value of identical or similar goods)

Article 4-2.In the case where the customs value of imported goods cannot be calculated pursuant to the provision of paragraph (1) of the preceding Article or where the first sentence of paragraph (2) of the said Article applies, if the transaction value (limited to the transaction value which has been accepted as the customs value pursuant to the provision of paragraph (1) of the preceding Article; hereinafter the same applies in this Article) of goods which are identical with, or similar to, such imported goods (such identical or similar goods shall be limited to those which are exported to Japan on or about the same date as such imported goods and are produced in the same country as such imported goods; hereinafter in this Article referred to as “identical or similar goods”) is available, the customs value of such imported goods shall be the transaction value of such identical or similar goods (if the transaction values of both the identical goods and the similar goods are available, the customs value of the imported goods shall be the transaction value of the identical goods). In this case, the transaction value of the identical or similar goods shall be the transaction value of identical or similar goods to be traded for importation at the same commercial level and in substantially the same quantity as such imported goods (hereinafter in this Article referred to as “identical or similar goods at the same commercial level and in the same quantity”), and where there is a significant difference in the cost of transport, etc. to the port of importation between the imported goods and the identical or similar goods at the same commercial level and in the same quantity, arising from the differences in distances and modes of transport, the transaction value of such identical or similar goods shall be the value obtained after, pursuant to the provision of Cabinet Order, necessary adjustment is made to the price difference arising from such significant differences.
(2)Where no transaction value of identical or similar goods at the same commercial level and in the same quantity as provided for in the preceding paragraph is available, the transaction value of identical or similar goods as provided for in the said paragraph shall be the value of identical or similar goods obtained after, pursuant to the provision of Cabinet Order, necessary adjustment is made to any price difference between such imported goods and the identical or similar goods, arising from the differences at commercial levels or in transaction quantities and the differences in the cost of transport, etc. to the port of importation.

(Determination of customs value on the basis of domestic selling price or cost of production)

Article 4-3.In the case where the customs value of imported goods cannot be calculated pursuant to the provision of the preceding two Articles, if the domestic selling price of such imported goods (including the domestic selling price of such imported goods withdrawn with the approval of the Director General of Customs pursuant to the provision of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Customs Act; hereinafter the same applies in this paragraph) or the domestic selling price of goods which are identical with, or similar to, such imported goods (the identical or similar goods shall be limited to those produced in the same country as such imported goods; hereinafter the same applies in this paragraph) is available, the customs value of such imported goods shall be the value specified respectively in each of the following items for the category of the domestic selling prices as set forth therein. However, item (ii) applies only in the case where item (i) is not applicable and a person who imports such goods requests the Director General of Customs to apply item (ii):
(i)the domestic selling price of such imported goods or of the identical or similar goods, sold domestically to a buyer who is not related to a seller, in the same nature and shape as those at the time of import declaration (or, in the case of goods set forth in the items of paragraph (1) of Article 4 (The date of determination of goods for duty assessment) of the Customs Act, at the time as specified in the said items; hereinafter in this item and in the next item referred to as “date of determination of goods for duty assessment”), on the date of determination of goods for duty assessment with respect to such imported goods or within a period close to that date: the price obtained after the following commissions, etc. are deducted from such domestic selling price:
(a)the usual commissions or profits and general expenses (excluding the expenses set forth in item (b)) pertaining to the domestic sale of imported goods of the same class or kind (i.e., goods which are produced in the same industrial sector and fall under the same category of goods as such imported goods; the same applies in the next paragraph) as such imported goods;
(b)the usual costs of transport and insurance and any other associated costs, incurred for the transport of imported goods or identical or similar goods sold in the domestic market, from their arrival at the port of importation to their domestic sale;
(c)the customs duties and other charges levied in Japan on imported goods or identical or similar goods sold in the domestic market;
(ii)the domestic selling price of such imported goods, sold domestically, after further processing was carried out after the date of determination of goods for duty assessment, to a buyer who is not related to a seller: the price obtained after deducting from the domestic selling price the value added through such processing and the amount of commissions, etc., as set forth in items (a) to (c) of the preceding item.
(2)In the case where the customs value of such imported goods cannot be calculated pursuant to the provision of the preceding paragraph, if their production cost is ascertainable (limited to the case where such imported goods arrive in Japan as a result of the transaction of such goods between the importer and the producer, of such goods; the same applies in the next paragraph), the customs value of such imported goods shall be the amount obtained by adding, to the cost of their production, usual profit and general expenses in connection with sales for exportation to Japan of goods of the same class or kind produced in the country of production of such imported goods and the cost of transport, etc. of such imported goods to the port of importation.
(3)In the case where the cost of production of such imported goods is ascertainable, if the Director General of Customs is so requested by the importer of such goods, their customs value shall, prior to applying paragraph (1), be calculated pursuant to the provision of the preceding paragraph.

(Determination of customs value of special imported goods)

Article 4-4.Where the customs value of imported goods cannot be calculated pursuant to the provision of the preceding three Articles, their customs value shall be the value to be calculated, pursuant to the provision of Cabinet Order, as the value corresponding to the customs value calculated under these provisions.

(Determination of customs value of imported goods, deteriorated or damaged)

Article 4-5.In the case where the customs value is calculated pursuant to the provision of Articles 4 through 4-4, if it is found, in light of the conditions of transaction of the imported goods or other circumstances, that the imported goods have deteriorated or have been damaged by the time of import declaration (or, in the case of goods set forth in items (ii) to (viii) of paragraph (1) of Article 4 (The date of determination of goods for duty assessment) of the Customs Act, by the time specified in the said items; in the proviso to paragraph (1) of Article 10 referred to as “the time of import declaration, etc.”), the customs value of such imported goods shall be the value obtained after deducting an amount equivalent to the depreciation in value caused by such deterioration or damage from the customs value which would be obtained had such deterioration or damage not occurred.

(Special provisions for determination of customs value of air cargo, etc.)

Article 4-6.In the case where the customs value is calculated pursuant to the provision of Articles 4 through 4-4, if the imported goods concerned are transported by air and if they are free samples (limited to samples the customs value of which, if calculated on the basis of freight and insurance for air cargo, does not exceed the value to be prescribed by Cabinet Order for the goods of small value), goods which are found urgently necessary to be imported for disaster relief, for the maintenance of public health or for any other equivalent purposes, or any such other similar goods as may be prescribed by Cabinet Order, the costs of transport and insurance incurred for the transport of such goods to the port of importation shall be calculated on the basis of the costs of transport and insurance incurred for the transport using the usual mode of transport for such goods, other than by air.
(2)In the case where the customs value is calculated pursuant to the provision of Articles 4 through 4-4, if the imported goods concerned are those imported, as accompanied goods, by a person entering Japan or any other goods the transaction of which is found to take place at the retail level and if they are found to be intended for personal use of the importer, the customs value of such imported goods shall be the value at which they would be imported had they been imported at an ordinary wholesale level. The same applies to the case where they are gifts to residents in Japan and are deemed to be intended for personal use of such residents.

(Foreign exchange rates used for conversion of currency)

Article 4-7.In calculating customs value pursuant to the provision of Articles 4 through 4-6, the conversion into Japanese currency of the value expressed in a foreign currency shall be made on the basis of the foreign exchange rate applicable on the date on which import declaration of the goods concerned is made (or, in the case of calculating the customs value of goods set forth in item (i) of Article 5 (Special provisions for applicable laws and regulations) of the Customs Act, the date as prescribed in the said item).
(2)The foreign exchange rate referred to in the preceding paragraph shall be fixed by the Ordinance of the Ministry of Finance.

(Materials, etc. to be used for calculation of customs value)

Article 4-8.In calculating the customs value of imported goods pursuant to the provision of Articles 4 through 4-7, the value or other matters which are to be taken as a basis for such calculation shall be substantiated by the materials demonstrating its reasonable grounds and shall also be calculated on the basis of the accounting practices generally accepted as fair and valid.

(Delegation to Cabinet Order)

Article 4-9.In addition to the matters provided for in Articles 4 through 4-8, any necessary matters concerning calculation of customs value of imported goods shall be prescribed by Cabinet Order.

(Beneficial duty)

Article 5.The benefit concerning customs duty may, pursuant to the provision of Cabinet Order, be extended to goods imported from any country not entitled to benefit from special provisions of any treaty concerning customs duty (including any territory which is part of such country; hereinafter the same applies in this Article, paragraphs (1) and (2) of the next Article and paragraph (4) of Article 9), specifying the country and goods, to the extent not exceeding the benefit provided for in such special provisions.

(Retaliatory duty, etc.)

Article 6.Where it is found necessary in order to protect the interests granted either directly or indirectly to Japan under the Marrakesh Agreement Establishing the World Trade Organization (hereinafter in this Article, the next Article and Article 9 referred to as “the WTO Agreement”) or in order to achieve the objectives of the WTO Agreement, customs duty on goods exported from the countries falling under the following items or imported into Japan through any of such countries may, subject to the scope of the approval provided for in the said items, be imposed pursuant to the provision of Cabinet Order, specifying the country and goods, in an amount equal to or less than the customs value of the goods so specified, besides the customs duty to be levied at the rates set out in the Appended Tariff Schedule of this Act:
(i)any member country of the World Trade Organization which is found to be in a state of nullifying or impairing the interests granted either directly or indirectly to Japan under the WTO Agreement or impeding the achievement of the objectives of the WTO Agreement: approval of the Dispute Settlement Body for suspending concessions or other obligations against such country as provided for in Article 2 of the Understanding on Rules and Procedures Governing the Settlement of Disputes in Annex 2 to the WTO Agreement;
(ii)any member country of the World Trade Organization whose subsidy program prescribed in 8.2 of Article 8 of the Agreement on Subsidies and Countervailing Measures in Annex 1A to the WTO Agreement (hereinafter in this Article and in the next Article referred to as “the Agreement on Subsidies and Countervailing Measures”) has caused serious injury to a Japanese industry: approval for taking countermeasures against such country, given under Article 9 of the Agreement on Subsidies and Countervailing Measures by the Committee on Subsidies and Countervailing Measures provided for in Article 24 of the said Agreement.
(2)With respect to goods imported from or through any country which treats any vessel or aircraft of Japan or any goods exported from or through Japan less favorably than any vessel or aircraft of any other country or any goods exported from or through any other country, customs duty in an amount equal to or less than the customs value of such imported goods may, pursuant to the provision of Cabinet Order, be levied, specifying the country and goods, besides the customs duty to be levied at the rates set out in the Appended Tariff Schedule of this Act; provided, however, that this does not apply to cases to be settled through the procedures of the Dispute Settlement Body provided for in item (i) of the preceding paragraph.
(3)In addition to the matters provided for in the preceding two paragraphs, any necessary matters concerning application of these provisions shall be prescribed by Cabinet Order.

(Countervailing duty)

Article 7.In the case where there is the fact that goods the production or exportation of which is, either directly or indirectly, subsidized by a foreign country are imported and such imports cause or threaten to cause material injury to a Japanese industry (limited to a Japanese industry which produces the same kind of goods as the imported goods so subsidized; hereinafter the same applies in this Article) or materially retard the establishment of a Japanese industry (hereinafter in this Article referred to as “fact of material injury, etc. to a Japanese industry”), if it is found necessary for protection of such Japanese industry, customs duty in an amount equal to or less than the amount of the subsidy (hereinafter in this Article referred to as “countervailing duty”) may, pursuant to the provision of Cabinet Order, be imposed, in addition to customs duty to be levied at the rate set out in the Appended Tariff Schedule of this Act, specifying the goods, the exporter or producer of such goods (hereinafter in this Article and in the next Article referred to as “supplier”) or the exporting country or the country of origin (including any territory which is part of such country; hereinafter in this Article and in the next Article referred to as “supplying country”) and the period of time (such period shall not exceed five years), on those specified goods which pertain to such specified supplier or supplying country (hereinafter in this Article referred to as “specified goods”) and are imported during the specified period of time; provided, however, that this does not apply to the case where any measure prescribed in paragraph (1) of the preceding Article (limited to the measure pertaining to item (i) of the said paragraph) or any other measure approved by the Dispute Settlement Body provided for in the said item has been taken on the grounds of the fact of material injury, etc. to a Japanese industry caused by the imports of such subsidized goods.
(2)The term “subsidy” as used in this Article means any subsidy provided for in Article 1 of the Agreement on Subsidies and Countervailing Measures, other than the subsidy which is not subject to countervailing duty pursuant to the provision of Article 13 of the Agreement on Agriculture in Annex 1A to the WTO Agreement or 8.1 and 8.2 of Article 8 of the Agreement on Subsidies and Countervailing Measures.
(3)In addition to the case referred to in paragraph (1), if there are, among those goods the production or exportation of which is, either directly or indirectly, subsidized by a foreign country (in the case of goods set forth in item (iii), limited to goods the exportation of which is, either directly or indirectly, subsidized in violation of the provisions of any treaty concerned), any specified goods against which a measure prescribed in paragraph (10) has been taken (hereinafter in this paragraph referred to as “provisional measure”) and which have been imported during the period of time specified respectively in each of the following items for the category of goods as set forth therein, countervailing duty may, pursuant to the provision of Cabinet Order, besides customs duty to be levied at the rate set out in the Appended Tariff Schedule of this Act, be imposed on such specified goods. In this case, the amount of countervailing duty which may be imposed on goods imported during the period of time for which the provisional measure has been taken shall not exceed the amount of security ordered to be provided pursuant to the provision of paragraph (10):
(i)goods the importation of which is found to have caused material injury to a Japanese industry (including those goods the importation of which would have caused material injury to a Japanese industry had any provisional measure not been taken; the same applies in the next item) (excluding those goods falling under item (ii) or (iii)): the period of time for which any provisional measure was taken;
(ii)goods against which a provisional measure has been taken due to violation of the undertaking accepted pursuant to the provision of paragraph (9) (including the case where applied mutatis mutandis pursuant to paragraphs (15), (21) and (25) and the case where paragraph (21) applies mutatis mutandis pursuant to paragraph (28); the same applies in paragraphs (10) and (28)) and the importation of which is found to have caused material injury to a Japanese industry: the period of time commencing on the date which is 90 days prior to the date on which the provisional measure was taken or the date on which such undertaking was violated, whichever comes later, and ending on the date preceding the day on which the matters required to be specified under paragraph (1) were specified;
(iii)goods which are found to have caused irreparable injury to a Japanese industry due to the massive imports occurred within a short period of time and for which imposition of countervailing duty is found necessary for prevention of the recurrence of such injury: the period of time commencing on the date which is 90 days prior to the date on which the provisional measure was taken, and ending on the day immediately preceding the date on which the matters required to be specified under paragraph (1) were specified.
(4)The countervailing duty referred to in the preceding paragraph shall be paid by an importer of the goods on which the countervailing duty is to be imposed.
(5)A person who has an interest in the Japanese industry provided for in paragraph (1) may, pursuant to the provision of Cabinet Order, produce to the Government sufficient evidence for the fact of imports of subsidized goods and the fact of material injury, etc. to a Japanese industry caused by such imports and request the Government to impose countervailing duty on such goods.
(6)In the case where the request prescribed in the preceding paragraph is made or otherwise where there is sufficient evidence for the fact of imports of subsidized goods and the fact of material injury, etc. to a Japanese industry caused by such imports, the Government shall, if it is found necessary, conduct an investigation to determine whether these facts actually exist.
(7)The investigation referred to in the preceding paragraph shall be concluded within one year from the date on which it is initiated. However, such period may be extended for up to six months, where any special reason so warrants.
(8)In the case where the investigation referred to in paragraph (6) has been initiated, the authority of the supplying country or the exporter, of the goods pertaining to the investigation may offer to the Government such undertaking as is specified respectively in each of the following items for the category of the parties concerned as set forth therein (the undertaking offered under item (ii) shall be subject to the consent of the authority of the supplying country of such goods):
(i)the authority of the supplying country of goods pertaining to the investigation: an undertaking to eliminate or reduce the subsidy pertaining to such goods or to take such measures as considered appropriate for eliminating the effects of such subsidy on the Japanese industry;
(ii)an exporter of goods pertaining to the investigation: an undertaking to revise the prices of such goods so that the adverse effects of the subsidy for such goods on the Japanese industry will be eliminated.
(9)In the case where the undertaking provided for in the items of the preceding paragraph has been offered, if there is sufficient evidence to presume the fact of imports of subsidized goods and the fact of material injury, etc. to a Japanese industry caused by such imports, the Government may accept such undertaking (its effective period shall not exceed five years). When the Government has accepted the offered undertaking, it may discontinue the investigation referred to in paragraph (6), except in the case where the authority of the supplying country of the goods pertaining to such undertaking desires to have such investigation completed.
(10)If, after expiration of 60 days from the date on which the investigation referred to in paragraph (6) was initiated, even before completion of such investigation, there is sufficient evidence (or, the best information available, in the case of violation of the undertaking which has been accepted pursuant to the provision of the preceding paragraph) to presume the fact of imports of subsidized goods and the fact of material injury, etc. to a Japanese industry caused by such imports and if it is found necessary in order to protect such Japanese industry, the Government may, pursuant to the provision of Cabinet Order, specifying the goods, the supplier or the supplying country of such goods and the period of time (such period of time shall not exceed four months), order the person who imports such goods to provide security in an amount estimated to be equivalent to that of the subsidies for such specified goods to be imported from such specified supplier or country during the specified period of time in order to preserve the countervailing duty to be imposed pursuant to the provision of paragraph (3); provided, however, that this does not apply to the case where the measure prescribed in paragraph (1) of the preceding Article (limited to the measure pertaining to item (i) of the said paragraph) or any other measure approved by the Dispute Settlement Body provided for in the said item has been taken on the grounds of the fact of material injury, etc. to a Japanese industry caused by the imports of such subsidized goods.
(11)When the Government has, pursuant to the provision of paragraph (9), accepted an undertaking relating to the goods against which the measure prescribed in the preceding paragraph has been taken, it shall, pursuant to the provision of Cabinet Order, rescind such measure.
(12)When the investigation referred to in paragraph (6) has been concluded, the Government shall, except in the case where countervailing duty is imposed pursuant to the provision of paragraph (3), promptly release the security provided under paragraph (10). Where the amount of security provided under paragraph (10) exceeds that of the countervailing duty to be imposed pursuant to the provision of paragraph (3), the same applies to the excess part of the security.
(13)In the case where countervailing duty is imposed against any supplying country specified pursuant to the provision of paragraph (1), any supplier of the specified goods who is not covered by the investigation referred to in paragraph (6) or (19) (hereinafter in this Article referred to as “uninvestigated supplier”) may, pursuant to the provision of Cabinet Order, produce to the Government sufficient evidence for the fact that the amount of countervailing duty prescribed in paragraph (1) imposed on the goods pertaining to the uninvestigated supplier differs from the amount of the subsidies actually provided and request the Government to alter or abolish the countervailing duty imposed on the goods pertaining to the uninvestigated supplier.
(14)Where a request prescribed in the preceding paragraph is made or where it is found necessary in light of the sufficient evidence for the fact that the amount of countervailing duty prescribed in paragraph (1) imposed on the goods pertaining to the uninvestigated supplier differs from that of the subsidies actually provided, the Government shall conduct an investigation to determine whether such fact actually exists.
(15)Paragraphs (7), (8) (excluding item (i)) and (9) apply mutatis mutandis to the case where the investigation referred to in the preceding paragraph has been initiated. In this case, the term “within one year” in the first sentence of paragraph (7) shall be read as “promptly within one year”.
(16)If, with respect to the goods pertaining to the uninvestigated supplier for which the investigation referred to in paragraph (14) has been conducted, it is found that the amount of countervailing duty prescribed in paragraph (1) imposed on such goods differs from that of the subsidies actually provided, the countervailing duty to be imposed on the goods pertaining to such uninvestigated supplier under the said paragraph may, pursuant to the provision of Cabinet Order, be altered or abolished.
(17)In the case where there are any changes in circumstances as set forth in the following with respect to the specified goods, if it is found necessary, the countervailing duty to be imposed under paragraph (1) may, pursuant to the provision of Cabinet Order, be altered (including alteration of the period of time specified under paragraph (1); hereinafter the same applies in this paragraph and in the next paragraph) or abolished. In the case where the countervailing duty imposed pursuant to the provision of paragraph (1) is altered, if it is found necessary, taking account of both of the changes in circumstances set forth in the following items, the period of time specified under the said paragraph may be extended:
(i)changes in circumstances relating to the subsidies for such specified goods;
(ii)changes in circumstances relating to the fact of material injury, etc. to a Japanese industry caused by the imports of such specified goods.
(18)Any supplier of the specified goods or association of such supplier, any importer of the specified goods or association of such importer, or any person who has an interest in the Japanese industry provided for in paragraph (1) may, pursuant to the provision of Cabinet Order, after expiration of one year from the first day of the period of time specified under paragraph (1), produce to the Government sufficient evidence for the changes in circumstances as set forth in item (i) or (ii) of the preceding paragraph and request the Government to alter or abolish the countervailing duty imposed under paragraph (1).
(19)In the case where a request prescribed in the preceding paragraph is made or otherwise where there is sufficient evidence for such changes in circumstances set forth in item (i) or (ii) of paragraph (17), the Government shall, if it is found necessary, conduct an investigation to determine whether such changes in circumstances have actually occurred.
(20)The investigation referred to in the preceding paragraph shall be concluded within one year from the day on which it is initiated. However, the period may be extended to such an extent as deemed necessary, where any special reason so warrants.
(21)Paragraphs (8) and (9) apply mutatis mutandis to the case where the investigation referred to in paragraph (19) has been initiated.
(22)In the case where countervailing duty is imposed pursuant to the provision of paragraph (1), if it is found that the imports of the subsidized specified goods and the fact of material injury, etc. to a Japanese industry caused by such imports are likely to continue or recur after expiration of the period of time specified under the said paragraph, such specified period of time may, pursuant to the provision of Cabinet Order, be extended.
(23)A person who has an interest in the Japanese industry pertaining to the specified goods as provided for in paragraph (1) may, pursuant to the provision of Cabinet Order, no later than the date which is one year preceding the last day of the period of time specified under the said paragraph, produce to the Government, sufficient evidence for the likelihood that the imports of such subsidized goods and the fact of material injury, etc. to a Japanese industry caused by such imports will continue or recur after expiration of the specified period of time and request the Government to extend such specified period of time.
(24)In the case where a request prescribed in the preceding paragraph is made or otherwise where there is sufficient evidence for the likelihood that the imports of the subsidized specified goods and the fact of material injury, etc. to a Japanese industry caused by such imports will continue or recur after expiration of the period of time specified pursuant to the provision of paragraph (1), the Government shall, if it is found necessary, conduct an investigation to determine whether such likelihood exists.
(25)Paragraphs (8), (9) and (20) apply mutatis mutandis to the case where an investigation referred to in the preceding paragraph has been initiated.
(26)For the purpose of application of paragraph (1), the specified goods imported during the period of time from the day on which the investigation referred to in paragraph (24) is initiated to the day on which it is concluded shall be deemed to have been imported during the period of time specified pursuant to the provision of paragraph (1).
(27)In the case where the period of time specified under paragraph (1) is extended pursuant to the provision of paragraph (17) or (22), the period of time to be extended shall be for up to five years from the day specified respectively in each of the following items for the category of cases as set forth therein. The same applies to the case where such extended period is further extended:
(i)where the period of time is extended pursuant to the provision of paragraph (17): the day on which the investigation referred to in paragraph (19) has been completed;
(ii)where the period of time is extended pursuant to the provision of paragraph (22): the day on which the investigation referred to in paragraph (24) has been completed.
(28)Paragraphs (17) through (21) and the preceding paragraph (excluding item (ii)) apply mutatis mutandis to the case where the undertaking accepted pursuant to the provision of paragraph (9) is altered (including alteration of its effective period).
(29)If there is the fact that the amount of countervailing duty paid by an importer of the specified goods exceeds that of the subsidies actually provided to such specified goods, he may, pursuant to the provision of Cabinet Order, produce to the Government sufficient evidence for such fact and request the Government to refund the countervailing duty in an amount equivalent to such excess part of the amount (referred to as “refundable amount” in the next paragraph).
(30)In cases where a request prescribed in the preceding paragraph is made, the Government shall conduct an investigation to determine whether there is any refundable amount or with respect to any other necessary matters and, depending on the result of such investigation, shall refund without delay the countervailing duty within the amount so requested or notify the person who made such request that his request is unsubstantiated.
(31)The investigation referred to in the preceding paragraph shall be concluded within one year from the day on which a request prescribed in paragraph (29) is made. However, where any special reason so warrants, the period of time may be extended for up to six months.
(32)Paragraphs (2) through (7) of Article 13 (Refund and allocation) of the Customs Act apply mutatis mutandis to the case where countervailing duty is refunded pursuant to the provision of paragraphs (29) through (31). In this case, the period of time referred to in paragraph (2) of Article 13 of the said Act, which is to be taken as a basis for calculation of the additional refund amount as provided for in the said paragraph, shall commence on the day following the date on which the request for refund prescribed in paragraph (29) is made.
(33)In addition to the matters provided for in the preceding paragraphs, any necessary matters concerning application of countervailing duty shall be prescribed by Cabinet Order.

(Anti-dumping duty)

Article 8.In the case where there is the fact that the imports of dumped goods (dumping means any sale of goods for export at a price less than the price for the like goods in the ordinary course of trade when destined for consumption in the exporting country or less than any other equivalent price as may be prescribed by Cabinet Order (hereinafter in this Article referred to as “normal price”); hereinafter the same applies in this Article) cause or threaten to cause material injury to a Japanese industry (limited to a Japanese industry which produces the same kind of goods as the dumped goods; hereinafter the same applies in this Article) or materially retard the establishment of a Japanese industry (hereinafter in this Article referred to as “fact of material injury, etc. to a Japanese industry”), if it is found necessary for protection of such Japanese industry, customs duty in an amount equal to or less than the amount equivalent to the difference between the normal price and the dumped price of such goods (hereinafter in this Article such customs duty and such difference are referred to as “anti-dumping duty” and “dumping margin”, respectively) may, pursuant to the provision of Cabinet Order, be imposed, in addition to customs duty to be levied at the rate set out in the Appended Tariff Schedule of this Act, specifying goods, supplier or supplying country of such goods and a period of time (such period of time shall not exceed five years), on those specified goods which pertain to such specified supplier or supplying country (hereinafter in this Article referred to as “specified goods”) and are imported during the specified period of time.
(2)In addition to the case referred to in the preceding paragraph, if there are, among those dumped goods, any specified goods against which a measure prescribed in paragraph (9) has been taken (hereinafter in this paragraph referred to as “provisional measure”) and which have been imported during a period of time specified respectively in each of the following items for the category of goods as set forth therein, anti-dumping duty may, pursuant to the provision of Cabinet Order, be imposed on such specified goods, in addition to customs duty to be levied at the rate set out in the Appended Tariff Schedule of this Act. In this case, the amount of anti-dumping duty which may be imposed on goods imported during the period of time for which the provisional measure has been taken shall not exceed the amount of provisional duty imposed pursuant to the provision of item (i) of paragraph (9) or the amount of security ordered to be provided pursuant to the provision of item (ii) of paragraph (9):
(i)goods the importation of which is found to have caused material injury to a Japanese industry (including those goods the importation of which would have caused material injury to a Japanese industry had any provisional measure not been taken; the same applies in the next item) (excluding those goods falling under item (ii) or (iii)): the period of time for which a provisional measure was taken;
(ii)goods against which a provisional measure has been taken due to violation of the undertaking accepted pursuant to the provision of paragraph (8) (including the case where applied mutatis mutandis pursuant to paragraphs (14), (24) and (28) and the case where paragraph (24) applies mutatis mutandis pursuant to paragraph (31); the same applies in paragraphs (9) and (31)) and the importation of which is found to have caused material injury to a Japanese industry: the period of time commencing on the date which is 90 days preceding the day on which the provisional measure was taken or the day on which such undertaking was violated, whichever comes later, and ending on the date preceding the day on which the matters required to be specified under the preceding paragraph were specified;
(iii)goods falling under any of the categories of goods set forth in the following, which are found to have caused the fact of material injury, etc. to a Japanese industry due to the massive imports occurred within a short period of time and on which imposition of anti-dumping duty prescribed in the preceding paragraph alone would be considered insufficient for preventing the recurrence of such fact in light of the time of such imports, the quantity of goods so imported and any other circumstances: the period of time commencing on the date which is 90 days preceding the day on which the provisional measure was taken or the day on which investigation was initiated, whichever comes later, and ending on the date preceding the day on which the matters required to be specified under the preceding paragraph were specified:
(a)goods which caused in the past the fact of material injury, etc. to a Japanese industry due to dumping;
(b)goods which were dumped and the importation of which, the importer knew or should have known, would cause the fact of material injury, etc. to a Japanese industry.
(3)Anti-dumping duty referred to in the preceding paragraph shall be paid by an importer of the goods for which the anti-dumping duty is to be imposed. In this case, if the provisional duty imposed pursuant to the provision of item (i) of paragraph (9) has been paid for such goods, such anti-dumping duty shall be deemed to have been paid.
(4)A person who has an interest in the Japanese industry provided for in paragraph (1) may, pursuant to the provision of Cabinet Order, produce to the Government sufficient evidence for the fact of imports of dumped goods and the fact of material injury, etc. to a Japanese industry caused by such imports and request the Government to impose anti-dumping duty on such goods.
(5)In the case where the request prescribed in the preceding paragraph is made or otherwise where there is sufficient evidence for the fact of dumped imports and the fact of material injury, etc. to a Japanese industry caused by such imports, the Government shall, if it is found necessary, conduct an investigation to determine whether these facts actually exist.
(6)The investigation referred to in the preceding paragraph shall be concluded within one year from the day on which it is initiated. However, the period may be extended for up to six months, where any special reason so warrants.
(7)In the case where the investigation referred to in paragraph (5) has been initiated, an exporter of goods pertaining to the investigation may offer to the Government an undertaking to revise the price of such goods so that any adverse effect on the Japanese industry caused by such dumped goods will be eliminated or an undertaking to discontinue the exportation of such goods.
(8)In the case where the undertaking provided for in the preceding paragraph has been offered, if there is sufficient evidence to presume the fact of dumped imports and the fact of material injury, etc. to a Japanese industry caused by such imports, the Government may accept such undertaking (its effective period shall not exceed five years). When the Government has accepted the offered undertaking, it may discontinue the investigation referred to in paragraph (5), except in the case where the exporter of goods pertaining to such undertaking desires to have such investigation completed.
(9)If, after expiration of 60 days from the date on which the investigation referred to in paragraph (5) was initiated, even before completion of such investigation, there is sufficient evidence (or, the best information available, in the case of violation of the undertaking which has been accepted pursuant to the provision of the preceding paragraph) to presume the fact of dumped imports and the fact of material injury, etc. to a Japanese industry caused by such imports and if it is found necessary in order to protect such Japanese industry, the Government may, pursuant to the provision of Cabinet Order, specifying goods, supplier or supplying country of such goods and a period of time (within a period of time to be prescribed by Cabinet Order in less than nine months), take against the importer of such goods any of the following measures, with respect to the specified goods to be imported from the specified supplier or supplying country during the specified period of time:
(i)to impose provisional customs duty in an amount equivalent to or less than the amount of difference between the estimated normal price of such goods and the estimated dumped price thereof;
(ii)to order to provide security in an amount equivalent to that of the provisional duty referred to in the preceding item so that the anti-dumping duty prescribed in paragraph (2) will be preserved.
(10)When the Government has, pursuant to the provision of paragraph (8), accepted an undertaking relating to the goods against which the measure prescribed in the preceding paragraph has been taken, it shall, pursuant to the provision of Cabinet Order, rescind such measure.
(11)When the investigation referred to in paragraph (5) has been concluded, the Government shall, except in the case where anti-dumping duty is to be imposed pursuant to the provision of paragraph (2), promptly refund the provisional duty imposed under paragraph (9) or release the security provided thereunder. The same applies to the excess part of anti-dumping duty or security in the case where the amount of the provisional duty so imposed or the amount of the security so provided exceeds the amount of anti-dumping duty to be imposed pursuant to the provision of paragraph (2).
(12)A new supplier (i.e., in the case where anti-dumping duty is imposed, specifying a supplying country pursuant to the provision of paragraph (1), a supplier other than the supplier of the specified goods imported into Japan during the period of time covered by the investigation referred to in paragraph (5) or (22) or other than a person designated by Cabinet Order as related to such supplier of the specified goods; hereinafter the same applies in this Article) may, pursuant to the provision of Cabinet Order, produce to the Government sufficient evidence for the fact that the amount of anti-dumping duty prescribed in paragraph (1) imposed on goods pertaining to the new supplier differs from the actual amount of dumping margin and request the Government to alter or abolish anti-dumping duty imposed on such goods.
(13)Where the request prescribed in the preceding paragraph is made or where it is found necessary in light of the sufficient evidence for the fact that the amount of anti-dumping duty prescribed in paragraph (1) imposed on the goods pertaining to a new supplier differs from the actual amount of dumping margin for such goods, the Government shall conduct an investigation to determine whether such fact actually exists.
(14)Paragraphs (6) to (8) apply mutatis mutandis to the case where the investigation referred to in the preceding paragraph has been initiated. In this case, the term “within one year” in the first sentence of paragraph (6) shall be read as “promptly within one year”.
(15)When the investigation referred to in paragraph (13) is initiated, anti-dumping duty prescribed in paragraph (1) shall, notwithstanding the provision of paragraph (1), not be imposed on the goods which are exported or produced by the new supplier pertaining to such investigation and which are imported during the period of time from the day on which such investigation is initiated to the day on which it is concluded (in paragraphs (17) and (18) referred to as “during the investigation period”), and except in the case where anti-dumping duty imposed under paragraph (1) is altered or maintained pursuant to the provision of the next paragraph, the anti-dumping duty prescribed in paragraph (1) imposed on the goods exported or produced by such new supplier shall, pursuant to the provision of Cabinet Order, be abolished from the day on which such investigation is initiated.
(16)In cases where dumping margin is found to exist with respect to goods pertaining to a new supplier who is covered by the investigation referred to in paragraph (13), anti-dumping duty imposed under paragraph (1) may, pursuant to the provision of Cabinet Order, be altered or maintained, specifying the period of time (such period of time shall be within the period from the day on which the investigation is initiated to the last day of the period designated under paragraph (1) for the anti-dumping duty pertaining to such investigation to be imposed thereunder), with respect to the goods pertaining to the new supplier imported during a period of time so specified.
(17)In the case referred to in the preceding paragraph, anti-dumping duty to be imposed on goods imported during the investigation period shall be paid by the importer of goods on which the anti-dumping duty is to be imposed, and the amount of such anti-dumping duty shall not exceed the amount equivalent to the amount of anti-dumping duty provided for in paragraph (1), that is the amount not to be imposed pursuant to paragraph (15).
(18)In cases where the Government, pursuant to paragraph (16), alters or maintains the anti-dumping duty imposed under paragraph (1), it may, pursuant to the provision of Cabinet Order, in order to preserve the anti-dumping duty so altered or maintained, which is to be imposed on goods imported during the investigation period, order a person who imports, during the investigation period, goods exported or produced by the new supplier covered by such investigation referred to in paragraph (13) to provide security in an amount equal to or less than the amount equivalent to that of anti-dumping duty prescribed in paragraph (1), that is the amount not to be imposed on such goods pursuant to the provision of paragraph (15).
(19)In the case where the investigation referred to in paragraph (13) has been concluded, if the Government abolishes, pursuant to the provision of paragraph (15), the anti-dumping duty imposed under paragraph (1), it shall promptly release the security which has been provided pursuant to the provision of the preceding paragraph. The same applies to the excess part of the security in the case where the amount of security so provided exceeds that of anti-dumping duty to be imposed under paragraph (1), as altered under paragraph (16).
(20)In the case where there are any changes in circumstances as set forth in the following with respect to the specified goods, if it is found necessary, anti-dumping duty to be imposed under paragraph (1) may, pursuant to the provision of Cabinet Order, be altered (including alteration of the period of time specified under paragraph (1); hereinafter the same applies in this paragraph and in the next paragraph) or abolished. In the case where anti-dumping duty imposed pursuant to the provision of paragraph (1) is altered, if it is found necessary, taking account of both of the changes in circumstances set forth in the following items, the period of time specified under the said paragraph may be extended:
(i)change in circumstances relating to dumping of such specified goods;
(ii)change in circumstances relating to the fact of material injury, etc. to a Japanese industry caused by the imports of such specified goods.
(21)Any supplier of the specified goods or association of such supplier, any importer of the specified goods or association of such importer, or any person who has an interest in the Japanese industry provided for in paragraph (1) may, pursuant to the provision of Cabinet Order, after expiration of one year from the first day of the period of time specified under paragraph (1), produce to the Government sufficient evidence for the change in circumstances as set forth in item (i) or (ii) of the preceding paragraph and request the Government to alter or abolish the anti-dumping duty imposed under paragraph (1).
(22)In the case where the request prescribed in the preceding paragraph is made or otherwise where there is sufficient evidence for such change in circumstances as set forth in item (i) or (ii) of paragraph (20), the Government shall, if it is found necessary, conduct an investigation to determine whether such change in circumstances have actually occurred.
(23)The investigation referred to in the preceding paragraph shall be concluded within one year from the day on which it is initiated. However, the period may be extended to such an extent as deemed necessary, where any special reason so warrants.
(24)Paragraphs (7) and (8) apply mutatis mutandis to the case where the investigation referred to in paragraph (22) has been initiated.
(25)In the case where anti-dumping duty is imposed pursuant to the provision of paragraph (1), if it is found that the dumped imports of the specified goods and the fact of material injury, etc. to a Japanese industry caused by such imports are likely to continue or recur after expiration of the period of time specified under the said paragraph, such specified period of time may, pursuant to the provision of Cabinet Order, be extended.
(26)A person who has an interest in the Japanese industry pertaining to the specified goods as provided for in paragraph (1) may, pursuant to the provision of Cabinet Order, no later than the date which is one year preceding the last day of the period of time specified under the said paragraph, produce to the Government sufficient evidence for the likelihood that the dumped imports of the specified goods and the fact of material injury, etc. to a Japanese industry caused by such imports will continue or recur after expiration of the specified period of time and request the Government to extend such specified period of time.
(27)In the case where a request is made under the preceding paragraph or otherwise where there is sufficient evidence for the likelihood that the dumped imports of the specified goods and the fact of material injury, etc. to a Japanese industry caused by such imports will continue or recur after expiration of the period of time specified pursuant to the provision of paragraph (1), the Government shall, if it is found necessary, conduct an investigation to determine whether such likelihood exists.
(28)Paragraphs (7), (8) and (23) apply mutatis mutandis to the case where the investigation referred to in the preceding paragraph has been initiated.
(29)For the purpose of application of paragraph (1), the specified goods imported during the period of time from the day on which the investigation referred to in paragraph (27) is initiated to the day on which it is concluded shall be deemed to have been imported during the period of time specified pursuant to the provision of paragraph (1).
(30)In the case where the period of time specified under paragraph (1) is extended pursuant to the provision of paragraph (20) or (25), a period of time to be extended shall be for up to five years from the day specified respectively in each of the following items for the category of cases as set forth therein. The same applies to the case where such extended period is further extended:
(i)where a period of time is extended pursuant to the provision of paragraph (20): the day on which the investigation referred to in paragraph (22) has been completed;
(ii)where a period of time is extended pursuant to the provision of paragraph (25): the day on which the investigation referred to in paragraph (27) has been completed.
(31)Paragraphs (20) through (24) and the preceding paragraph (excluding item (ii)) apply mutatis mutandis to the case where the undertaking accepted pursuant to the provision of paragraph (8) is altered (including the alteration of its effective period of time).
(32)If there is the fact that the amount of anti-dumping duty paid by an importer of specified goods exceeds that of actual dumping margin of such specified goods, he may, pursuant to the provision of Cabinet Order, produce to the Government sufficient evidence for such fact and request the Government to refund anti-dumping duty in an amount equivalent to such excess part of the amount (referred to as “refundable amount” in the next paragraph).
(33)In cases where the request prescribed in the preceding paragraph is made, the Government shall conduct an investigation to determine whether there is any refundable amount and with respect to any other necessary matters and, depending on the result of such investigation, shall refund, without delay, anti-dumping duty within the amount so requested or notify the person who made the request that his request is unsubstantiated.
(34)The investigation prescribed in the preceding paragraph shall be concluded within one year from the day on which the request prescribed in paragraph (32) is made. However, where any special reason so warrants, the period of time may be extended for up to six months.
(35)Paragraphs (2) through (7) of Article 13 (Refund and allocation) of the Customs Act apply mutatis mutandis to the case where anti-dumping duty is refunded pursuant to the provision of paragraphs (32) through (34). In this case, the period of time referred to in paragraph (2) of Article 13 of the said Act which is to be taken as a basis of calculation of the additional refund amount as provided for in the said paragraph shall commence on the day following the date on which a request for refund prescribed in paragraph (32) is made.
(36)For the purpose of application of the preceding paragraphs, in cases where any domestic sale of goods imported by an importer who is associated with an exporter is made at a price less than the selling price for exportation of such goods and the normal price thereof, such domestic sale shall be deemed to be dumped imports.
(37)In addition to the matters provided for in the preceding paragraphs, any necessary matters concerning the application of anti-dumping duty shall be prescribed by Cabinet Order.

(Emergency duty, etc.)

Article 9.In the case where, as a result of a decline in the overseas price of a particular kind of goods or of any other unforeseen development of circumstances, there is the fact of an increase in imports of such goods (including an increase in the share of such imports in the total domestic production in Japan) (hereinafter in this Article referred to as “fact of increased imports of particular goods”) and where there is the fact that the imports of such goods cause or threaten to cause serious injury to a Japanese industry involved in the production of goods which are of the same kind as such imported goods or which compete directly with such imported goods in their uses (hereinafter in this Article referred to as “fact of serious injury, etc. to a Japanese industry”), if it is found urgently necessary for the national economy, the following measures may, pursuant to the provision of Cabinet Order, be taken, specifying goods and a period of time (such period of time shall not exceed four years, inclusive of the period specified under paragraph (8)). However, in cases where the goods to be so specified include goods the origin of which is a developing country Member of the World Trade Organization and the share of imports from such developing country in the total imports of such goods in Japan is small (hereinafter in this paragraph and in paragraph (8) referred to as “goods imported from a developing country in small quantities”), the goods imported from a developing country in small quantities shall be excluded from those to be so specified:
(i)to impose on all of the specified goods imported during the specified period of time or on the part of the specified goods exceeding a certain quantity or value, in addition to customs duty to be levied at the rate set out in the Appended Tariff Schedule of this Act, customs duty in an amount equal to or less than the amount corresponding to the difference between the customs value of such goods and the wholesale price deemed proper in Japan, of goods identical with, or similar to, such goods (in the case of similar goods, the wholesale price shall be established after making adjustments found reasonably necessary, taking account of any price difference arising from the differences in the nature and commercial practices of such similar goods), minus the amount of customs duty to be levied at the rate set out in the Appended Tariff Schedule of this Act;
(ii)in the case where the specified goods are subjected to tariff concessions under the Marrakesh Protocol to the General Agreement on Tariffs and Trade 1994 in Annex 1A to the WTO Agreement (hereinafter in this Article referred to as “the Marrakesh Agreement”) or under any treaty based on the General Agreement on Tariffs and Trade 1994 in Annex 1A to the WTO Agreement (hereinafter in this Article referred to as “the General Agreement”), to withdraw the concessions or modify the concessions within the limit of the rate of customs duty as set out in the Appended Tariff Schedule of this Act (in cases where the measure referred to in the preceding item has been taken, within the limit of the rate of customs duty, inclusive of the customs duty referred to in the said item; hereinafter the same applies in this item), with respect to all of the specified goods imported during the specified period of time or the part of such specified goods exceeding a certain quantity or value, in accordance with Article XIX:1 (Emergency action on imports of particular products) of the General Agreement and the Agreement on Safeguards in Annex 1A to the WTO Agreement (hereinafter in this Article referred to as “the Safeguard Agreement”), and to impose on such imported goods customs duty at the rate set out in the Appended Tariff Schedule of this Act or at the rate so modified.
(2)In the case where the measure prescribed in the preceding paragraph is taken, if a period of time to be specified under the said paragraph exceeds one year, such measure shall be progressively liberalized at regular intervals during the period to be so specified.
(3)In cases where the measure prescribed in item (ii) of paragraph (1) or any other measure prescribed in Article XIX :1 of the General Agreement or in the Safeguard Agreement is to be taken or has been taken with respect to particular goods, tariff concessions on goods other than such particular goods may be modified or tariff concessions may be newly granted for goods which are not subjected to tariff concessions, pursuant to the provision of Cabinet Order, through the consultations based on Article XIX:2 (Procedures for emergency action) of the General Agreement and the Safeguard Agreement, and the modified or newly granted rate of customs duty may be applied.
(4)In the case where any foreign country has withdrawn or modified tariff concessions or has taken any other measure with respect to particular goods under Article XIX:1 of the General Agreement and the Safeguard Agreement (hereinafter in this paragraph and in the next paragraph referred to as “emergency measure of a foreign country”), if it is found that there are such circumstances as provided for in Article XIX:3 (a) (Measures against emergency action) of the General Agreement and in the Safeguard Agreement or in Article XIX:3(b) (Measures against emergency action in urgent situation) of the General Agreement, the following measures may, pursuant to the provision of Cabinet Order, be taken with respect to imported goods, specifying goods (in the case where a measure is taken under Article XIX:3(a) of the General Agreement and the Safeguard Agreement, the country and goods shall be specified); provided, however, that this does not apply to the measure taken under Article XIX:3(a) of the General Agreement and the Safeguard Agreement if the emergency measure of such foreign country has been taken under the Safeguard Agreement on the basis of the fact of increased imports of the particular goods in that country and three years have not elapsed from the date on which such emergency measure was taken by that country:
(i)to impose on such imported goods, in addition to customs duty levied at the rate set out in the Appended Tariff Schedule of this Act, customs duty in an amount equal to or less than the customs value of such imported goods;
(ii)in the case where tariff concessions have been granted on such imported goods under the Marrakesh Protocol or under any treaty based on the General Agreement, to suspend application of such tariff concessions and impose customs duty at a rate within the limit of the rate set out in the Appended Tariff Schedule of this Act (in the case where the measure referred to in the preceding item has been taken, within the limit of the rate of customs duty, inclusive of the customs duty referred to in the said item).
(5)The measures prescribed in paragraph (3) or the preceding paragraph shall be taken so that the effects of any of such measures do not exceed the extent necessary to compensate for the measure prescribed in item (ii) of paragraph (1) or for any other measure prescribed in Article XIX:1 of the General Agreement and the Safeguard Agreement or the extent required as a countermeasure against the emergency measure of a foreign country, and shall also be taken, due account being taken of minimizing, to the extent possible, the effect of such measures on its national economy.
(6)In the case where there is sufficient evidence for the fact of increased imports of particular goods and the fact of serious injury, etc. to a Japanese industry caused by such imports, the Government shall, if it is found necessary, conduct an investigation to determine whether such facts actually exist.
(7)The investigation referred to in the preceding paragraph shall be concluded within one year from the day on which it is initiated. However, the period may be extended to such an extent as deemed necessary, where any special reason so warrants.
(8)In the case where the investigation referred to in paragraph (6) is initiated, if, even before completion of the investigation, there is sufficient evidence to presume the fact of increased imports of particular goods and the fact of serious injury, etc. to a Japanese industry caused by such imports and it is found urgently necessary for the national economy, the Government may, pursuant to the provision of Cabinet Order, take the following measures, specifying goods and a period of time (such period shall not exceed 200 days). However, if the goods to be so specified include goods imported from a developing country in small quantities, such goods shall be excluded from those to be specified:
(i)to impose on all of the specified goods imported during the specified period of time or on the part of the specified goods exceeding a certain quantity or value, in addition to customs duty levied at the rate set out in the Appended Tariff Schedule of this Act, customs duty in an amount equal to or less than the amount corresponding to the difference between the customs value of such goods and the wholesale price deemed proper in Japan, of goods identical with, or similar to, such goods (in the case of similar goods, the wholesale price shall be established after making adjustments found reasonably necessary, taking account of any price difference arising from the differences in the nature and commercial practices of such similar goods), minus the amount of customs duty to be levied at the rate set out in the Appended Tariff Schedule of this Act;
(ii)in the case where the specified goods are subjected to tariff concessions under the Marrakesh Agreement or under any treaty based on the General Agreement, to withdraw the concessions or modify the concessions within the limit of the rate of customs duty as set out in the Appended Tariff Schedule of this Act (in cases where the measure referred to in the preceding item has been taken, within the limit of the rate of customs duty, inclusive of the customs duty referred to in the said item; hereinafter the same applies in this item), with respect to all of the specified goods imported during the specified period of time or the part of the specified goods exceeding a certain quantity or value, in accordance with Article XIX:1 of the General Agreement and the Safeguard Agreement, and to impose on such specified goods customs duty at the rate set out in the Appended Tariff Schedule of this Act or at the rate so modified.
(9)When the investigation referred to in paragraph (6) has been concluded, the Government shall, except in the case where the measure prescribed in paragraph (1) is taken, promptly refund customs duty imposed pursuant to the provision of the preceding paragraph. The same applies to any part of customs duty imposed under the preceding paragraph in excess of the amount of customs duty which would be charged had customs duty been imposed pursuant to the provision of paragraph (1) on those goods specified under the preceding paragraph, imported during the period of time in which the measure prescribed in the preceding paragraph was taken.
(10)In the case where the measure provided for in paragraph (1) has been taken, if it is found that the fact of serious injury, etc. to a Japanese industry caused by increased imports of the goods specified under the said paragraph will continue even after expiration of the period of time specified under the said paragraph and if it is recognized that the Japanese industry provided for in the said paragraph is in the process of structural adjustment, then the period of time may, pursuant to the provision of Cabinet Order, be extended for up to eight years, inclusive of the period specified under paragraph (8). In this case, the measure prescribed in paragraph (1) taken during the period of time so extended shall be less import-restrictive than the measure prescribed in the said paragraph taken during the period of time preceding such extended period of time.
(11)Paragraphs (6) and (7) apply mutatis mutandis to the case where the period of time specified under paragraph (1) is extended pursuant to the provision of the preceding paragraph.
(12)In cases where the period of time specified under paragraph (1) exceeds three years, the Government shall review the situation during the first half of such period with a view to withdrawing the measure prescribed in the said paragraph or increasing the pace of liberalization of such measure.
(13)With respect to the goods against which the measure prescribed in item (i) or (ii) of paragraph (1) or other measure prescribed in Article XIX:1 of the General Agreement and the Safeguard Agreement (hereinafter in this paragraph referred to as “emergency measure”) has been taken, the measures prescribed in paragraph (1) or (8) may be taken only after a period of time equivalent to the period during which such measure was taken or a period of two years, whichever is longer, has elapsed from the day on which such measure ceased to be taken; provided, however, that this does not apply to the case where the measure is to be taken for a period of up to 180 days (hereinafter in this paragraph referred to as “short-term measure”) and falls under both of the following items:
(i)that the short-term measure is taken on or after the day on which one year has elapsed from the first day of the last emergency measure taken with respect to the goods pertaining to the short-term measure;
(ii)that any emergency measure has not been taken three times or more in the last five-year period with respect to the goods pertaining to the short-term measure.
(14)When the measure prescribed in paragraph (1), (3) or (4) has been taken, the Cabinet shall report, without delay, the details of such measure to the Diet.
(15)In addition to the matters provided for in the preceding paragraphs, any necessary matters concerning the application of these provisions shall be prescribed by Cabinet Order.

(Tariff rate quota system)

Article 9-2.With respect to goods specified by Cabinet Order, for which the rate of customs duty is prescribed in the Appended Tariff Schedule as being applicable within the limit of a given quantity, such rate of customs duty shall be applied, within such limit, to those goods imported by a person within a quantity of quota allocated to him, the quantity of which is determined by the Government on the basis of the actual quantity to have been used and the prospective quantity to be used, and also account being taken of the national economy.
(2)Necessary matters concerning the method of allocating, and the procedures for receiving, the quota referred to in the preceding paragraph and other necessary matters concerning application of the said paragraph shall be prescribed by Cabinet Order.

(Reduction, or refund, of customs duty in the case of deterioration, damage, etc.)

Article 10.In the case where any imported goods have deteriorated or have been damaged prior to their import permission (or, prior to approval, in the case of goods the withdrawal of which is to be approved pursuant to the provision of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Customs Act), customs duty levied on such goods may, pursuant to the provision of Cabinet Order, be reduced on the basis of the rate of depreciation in value caused by such deterioration or damage or be reduced within the amount of the difference between the amount of customs duty which would be levied had such goods not deteriorated or not been damaged and the amount of customs duty to be determined on the basis of the nature and quantity of the goods so deteriorated or damaged. However, the reduction of customs duty on the basis of the rate of depreciation in value (excluding reduction of customs duty pertaining to customs duty levied on the basis of quantity) shall not apply to the case where imported goods have deteriorated or have been damaged by the time of import declaration, etc.
(2)In the case where goods the importation of which has been permitted have been destroyed, have deteriorated or have been damaged due to a disaster or for any other unavoidable reason while they were, after their import permission, stored in a customs area or in any other area designated by the Director General of Customs pursuant to the provision of item (ii) of paragraph (1) of Article 30 (Foreign goods stored, with permission, in areas other than customs areas) of the Customs Act (referred to as “customs area, etc.” in paragraph (4)), customs duty paid may, pursuant to the provision of Cabinet Order, be wholly or partly refunded.
(3)In cases where customs duty has not yet been paid for goods for which time limit for payment of customs duty has been extended pursuant to the provision of paragraphs (1) to (3) of Article 9-2 (Extension of time limit for payment) of the Customs Act, if such customs duty is refundable when the preceding paragraph applies as if customs duty on such goods were paid, then the amount equivalent to that of the refundable customs duty may, pursuant to the provision of Cabinet Order, be deducted, only during the extended period of time, from the amount of customs duty for which time limit for payment has been extended. In this case, the provisions of the said Act shall apply as if customs duty in an amount equivalent to the deducted amount had been refunded under the preceding paragraph.
(4)in the case where goods pertaining to special declaration (i.e., the goods pertaining to special declaration provided for in paragraph (2) of Article 7-2 (Special provisions for declaration) of the Customs Act; hereinafter the same applies) remain in a customs area, etc. after having been permitted to be imported and where such goods have been destroyed, have deteriorated or have been damaged due to a disaster or for any other unavoidable reason before a written special declaration (i.e., a written special declaration provided for in paragraph (1) of the said Article; hereinafter the same applies) pertaining to such goods is filed, then the amount equivalent to the whole or part of customs duty may, pursuant to the provision of Cabinet Order, be deducted from the amount of customs duty to be levied on such goods, provided that the written special declaration is filed within the period of time for filing.

(Reduction of customs duty on goods exported for processing or repair)

Article 11.With respect to goods exported from Japan for processing (limited to the processing recognized as difficult to be undertaken in Japan) or repair and subsequently imported into Japan within one year from the date of their export permission (or, in the case where there is any unavoidable reason for longer period of time than one year, if such longer period of time is approved by the Director General of Customs pursuant to the provision of Cabinet Order, then within such longer period of time than one year as may be specified by the Director General of Customs), customs duty levied on such imported goods may, pursuant to the provision of Cabinet Order, be reduced within the limit of amount calculated by multiplying the amount of customs duty to be levied on such imported goods by the ratio of the customs value of such imported goods had they been imported in the nature and shape in which they were permitted to be imported to the customs value of such imported goods.

(Reduction of, or exemption from, customs duty on daily necessities)

Article 12.Where imported rice, hulled or unhulled, barley or wheat falls under any of the following cases, customs duty to be levied on such goods may, pursuant to the provision of Cabinet Order, be reduced or exempted, specifying the goods and a period of time:
(i)where the aggregate of the customs value of the imported goods provided for in Articles 4 to 4-9, the amount of customs duty to be levied and ordinary expenses incidental to delivery of such goods from a port of importation to a wholesale market is generally higher than the wholesale price in Japan of goods of the same quality produced in Japan;
(ii)where a poor harvest, natural disaster or any other emergency situation warrants such reduction or exemption.
(2)The preceding paragraph applies mutatis mutandis to imported pork. In this case, the following phrase shall be added at the end of item (i) of the preceding paragraph: “and where it is found that the domestic wholesale price of pork, the standard of which is prescribed by Cabinet Order, exceeds or threatens to exceed the upper limit of the stabilized price range for such pork, as provided for in item (iii) of paragraph (1) of Article 3 of the Act concerning the Stabilization of Price of Livestock Products (Act No. 183 of 1961)”.
(3)In the case where import prices of foodstuffs, apparels and any other goods which are closely related to the people’s daily lives (excluding those goods specified in the preceding two paragraphs) are sharply rising or threatening to rise and any urgent action is needed for stabilizing the people’s daily lives, customs duty to be levied thereon may, pursuant to the provision of Cabinet Order, be reduced or exempted, specifying goods and a period of time, unless it is found that the imports of such goods are likely to cause any substantial injury to the Japanese industry producing goods identical or directly competing in their use, with such imported goods.

(Reduction of, or exemption from, customs duty on raw materials for manufacture)

Article 13.With regard to imported raw materials set forth in the following items, customs duty to be levied thereon shall, pursuant to the provision of Cabinet Order, be reduced or exempted if the manufacture set forth in the said items is completed within one year from the date of their import permission at a manufacturing factory approved by the Director General of Customs:
(i)kaoliang and other grain sorghum, and corn, intended to be used for manufacture of such feed as may be prescribed by Cabinet Order, and such other raw materials as may be prescribed by Cabinet Order according to the type of such feed;
(ii)peanuts intended to be used for manufacture of peanut oil.
(2)The Director General of Customs shall, if it is found that there will be no difficulty in ensuring implementation of this Act or the Customs Act, grant approval referred to in the preceding paragraph.
(3)In the case where customs duty is reduced or exempted pursuant to the provision of paragraph (1), the Director General of Customs may require security to be provided in an amount equivalent to that of customs duty so reduced or exempted.
(4)In manufacturing the products set forth in the items of paragraph (1), the raw materials for which customs duty has been reduced or exempted pursuant to the provision of paragraph (1) (hereinafter in this Article referred to as “raw materials for manufacture”) shall not be used in combination with any other raw materials of the same kind except in the case where the Director General of Customs admits that there will be no difficulty in verifying the manufacture from the raw materials for manufacture and hence approves the combined use with such other raw materials.
(5)When the manufacture from raw materials for manufacture has been completed, the manufacturer shall, pursuant to the provision of Cabinet Order, notify the customs of the quantities of such raw materials used and the quantities of products manufactured therefrom, and shall have such products examined by the customs each time the notification is made or whenever necessary.
(6)The raw materials for manufacture set forth in the items of paragraph (1) shall not, within one year from the date of their import permission, be used for purposes other than those set forth in the said items or be transferred to be used for purposes other than those set forth therein; provided, however, that this does not apply to the case where approval is, pursuant to the provision of Cabinet Order, granted by the Director General of Customs for any unavoidable reason.
(7)In the case where any of the situations as set forth in the following occurs, customs duty reduced or exempted pursuant to the provision of paragraph (1) shall immediately be collected from the person involved in any of such situations. However, in cases where raw materials for manufacture or products manufactured therefrom were lost due to a disaster or for any other unavoidable reason or were destroyed with the approval of the Director General of Customs, customs duty so reduced or exempted shall not be collected, and in cases where raw materials for manufacture for which the approval referred to in the proviso to the preceding paragraph was granted have depreciated in value due to deterioration or damage or for any other unavoidable reason, customs duty to be levied on such raw materials may be reduced pursuant to the provision of paragraph (1) of Article 10:
(i)where approval referred to in the proviso to the preceding paragraph has been granted with respect to the raw materials for manufacture set forth in the items of paragraph (1), where, without such approval, the raw materials for manufacture have been used for purposes other than those set forth in the said items or transferred to be used for purposes other than those set forth therein, or where, within one year from the date of their import permission, a notification provided for in paragraph (5) has not been issued or the manufacture has not been completed;
(ii)where the raw materials for manufacture have been used for manufacture at a place other than a manufacturing factory approved by the Director General of Customs pursuant to the provision of paragraph (1) or where they have been used in violation of paragraph (4).
(8)A person who has been granted approval of a manufacturing factory under paragraph (1) shall, pursuant to the provision of Cabinet Order, pay to the customs, service charge the amount of which is to be fixed by Cabinet Order on the basis of the total floor space of the manufacturing factory, the validity period of the approval and the type of the customs services to be provided to such factory.

(Unconditional exemption from customs duty)

Article 14.Imported goods set forth in the following shall, pursuant to the provision of Cabinet Order, be exempted from customs duty:
(i)articles to be used by the Emperor and the Imperial Family of the Imperial Household;
(ii)articles belonging to the head of any foreign state or members of his family (i.e. spouse, lineal ascendant, lineal descendant and relatives deemed to be of a standing equivalent thereto; hereinafter the same applies) or their suite, visiting Japan;
(iii)decorations, medals, prize-cups and any other similar awards and badges, presented to residents in Japan by any foreign state, any public entity having jurisdiction over any administrative division of such state, any international organization, or such organizations, funds or other entity equivalent thereto as may be designated by the Minister of Finance;
(iii-2)articles used for educational or publicity purposes, donated by the United Nations or specialized agencies thereof, and educational, scientific or cultural films, slides, sound records and the like, produced by such organizations;
(iii-3)official catalogs, pamphlets, posters and the like for such exposition, fair or any other similar events as may be prescribed by Cabinet Order (hereinafter in this item and item (v-2) of paragraph (1) of Article 15 referred to as “exposition, etc.”), issued by any state participating in such exposition, etc. (including local public entities of such state and international organizations participating in such exposition, etc.);
(iv)documentary records and other documents;
(v)articles under the state monopoly, imported by the Government or by any person under the entrustment from the Government;
(vi)samples for soliciting orders, provided that they are either recognized as suitable exclusively for samples or prescribed by Cabinet Order as those of extremely small value;
(vi-2)labels which are to be affixed to goods exported from Japan by the manufacturer of such goods, for the purpose of indicating that their quality meets the conditions specified by any competent organization in the country of destination of such goods, provided that such labels are prescribed by Cabinet Order as those necessary for exporting such goods;
(vii)articles which are imported, as accompanied goods, by any person upon his entry into Japan, or are, pursuant to the provision of Cabinet Order, imported as unaccompanied goods by such person, who enters Japan for the purpose other than for moving his residence to Japan, provided that they are intended for his personal use or are necessary for his professional use (excluding automobiles, vessels, aircraft, and such other articles as may be prescribed by Cabinet Order);
(viii)articles which are imported, as accompanied goods, by any person upon his entry into Japan, or are, pursuant to the provision of Cabinet Order, imported as unaccompanied goods by such person, who enters Japan for the purpose of moving his residence to Japan, provided that they are intended for his own or his family’s personal use or are necessary for his professional use (excluding automobiles, vessels, aircraft and such other articles as may be prescribed by Cabinet Order);
(ix)articles for official use which have been returned to Japan from Japanese diplomatic establishments abroad;
(x)goods exported from Japan and subsequently imported into Japan in the nature and shape in which they were permitted to be exported. However, exemption from customs duty under this item shall not apply to goods for which .exemption from, or reduction of, customs duty was granted pursuant to the provision of paragraph (1) of Article 17 or paragraph (1) of Article 18, to goods manufactured from raw materials for which customs duty was reduced, exempted, refunded or deducted pursuant to the provision of paragraph (1) or (6) of Article 19, to products shipped to any foreign country referred to in paragraph (1) of Article 19-2 where duty exemption was granted pursuant to the provision of the said paragraph and to goods for which customs duty was refunded or deducted pursuant to the provision of paragraph (2) or (4) of Article 19-2, paragraph (1) or (3) of Article 19-3 or paragraph (1), (2), (4) or (5) of Article 20;
(xi)containers (including goods of a similar kind; hereinafter the same applies in items (ii) and (iii) of paragraph (1) of Article 17) for goods exported from Japan, which are designated by Cabinet Order and were used at the time of such exportation or are in use for importation of goods. In this case, the second sentence of the preceding item applies mutatis mutandis;
(xii)deleted;
(xiii)scraps and equipment of any wrecked Japanese vessel or aircraft;
(xiv)goods exported on board a vessel or aircraft which left Japan, but reshipped to Japan due to any accident of the vessel or aircraft. In this case, the second sentence of item (x) applies mutatis mutandis;
(xv)deleted;
(xvi)appliances manufactured for exclusive use by any person with physical disabilities and such other similar articles as may be prescribed by Cabinet Order;
(xvii)films for newsreels (those exposed only) and tapes for news (those recorded only). However, where there are multiple copies of the same contents, duty exemption shall be granted for a maximum of two such copies;
(xviii)articles whose total customs value is not more than 10,000 yen (excluding articles designated by Cabinet Order as those inappropriate to be exempted from customs duty, taking account of any effect on the domestic industry or any other circumstances).

(Reduction of customs duty for re-importation)

Article 14-2.In cases where the amount of customs duty to be levied on imported goods set forth in the following items exceeds the amount of customs duty set forth therein, customs duty shall, pursuant to the provision of Cabinet Order, be reduced in an amount equivalent to the excess amount:
(i)products manufactured under the work using customs manufacturing procedures, which were reshipped from Japan and meet the requirements provided for in the main clause of item (x), or the first sentence of item (xi) or (xiv), of the preceding Article: the amount of customs duty which is to be levied on foreign goods used as raw materials for manufacturing such reshipped products, but was actually not levied for the reason that the manufacture was carried out under the work using customs manufacturing procedures;
(ii)goods which fall under the main clause of item (x), or the first sentence of item (xi) or (xiv), of the preceding Article (including products set forth in the preceding item) and customs duty for which was, as a result of their exportation, reduced, exempted, refunded or deducted under item (i) of paragraph (1) of Article 17, paragraph (1) or (6) of Article 19 or paragraph (1), (2) or (4) of Article 19-2: the amount equivalent to the amount of customs duty so reduced, exempted, refunded or deducted (in the case of products set forth in the preceding item, the amount set forth therein shall be added).

(Reduction of, or exemption from, customs duty on marine products, etc. taken abroad)

Article 14-3.Marine products taken abroad by a Japanese vessel which left Japan for fishing and products obtained by processing of, or manufacturing from, such marine products on board such Japanese vessel, if they are imported into Japan, shall, pursuant to the provision of Cabinet Order, be exempted from customs duty.
(2)With regard to imported products prescribed by Cabinet Order, obtained on board a Japanese vessel which left Japan for fishing by processing of, or manufacturing from, marine products taken by any foreign vessel, customs duty on such imported products may, pursuant to the provision of Cabinet Order, be reduced within the amount corresponding to the difference between the amount of customs duty which is to be levied on such imported products and the amount of customs duty which would be levied on the marine products had they been imported in the same nature and quantity as those of the marine products not having undergone such processing or manufacturing operations.

(Exemption from customs duty on goods used for specific purposes)

Article 15.Imported goods set forth in the following items shall, pursuant to the provision of Cabinet Order, be exempted from customs duty, provided that they are not used, within two years from the date of their import permission, for purposes other than those specified in the said items:
(i)samples or specimens for reference to be displayed at schools, museums, galleries, research institutes, laboratories or other similar institutions which are managed by the Government or by local public entities, or at any other institutions prescribed by Cabinet Order, which are managed by any person other than the Government or local public entities, or articles for academic research (limited to those newly invented or found to be difficult to be produced in Japan) or films (those exposed only), slides, records, tapes (those recorded only) and the like for educational purposes, used at such institutions;
(ii)articles donated to the institutions set forth in the preceding item for the purpose of academic research or education;
(iii)supplies donated for charity or relief and articles (other than such supplies) donated to relief facilities, facilities for the aged or any other facilities engaged in social welfare services, provided that they are deemed to be used directly for social welfare at such facilities;
(iii-2)articles, other than those falling under the preceding three items, donated to be used by the Government or local public entities for promoting international friendship;
(iv)articles specified by the Ordinance of the Ministry of Finance, which are donated to religious organizations for the purpose of being used directly for ceremony or religious worship;
(v)instruments and appliances donated to the Japan Red Cross Society by the International Red Cross Institution or the Red Cross Society of any foreign state, which are deemed to be used directly for medical purpose by the Japan Red Cross Society;
(v-2)articles set forth in the following, imported by participants in an exposition, etc. for the purpose of being used at such exposition, etc. However, such articles shall be limited to those which are found appropriate, taking account of the duration and scale of the exposition, etc., the kind and value of the articles and any other circumstances:
(a)catalogs, pamphlets, posters and the like, other than those set forth in item (iii-3) of Article 14, which are distributed without compensation by participants in an exposition, etc. to visitors at the site of such exposition, etc.;
(b)mementoes of an exposition, etc. and samples of exhibited goods, which are distributed without compensation by participants in an exposition, etc. to visitors at the site of such exposition, etc.;
(c)goods specified by Cabinet Order, consumed at the site of an exposition, etc. (limited to such exposition, etc. as may be designated by Cabinet Order) for construction, maintenance, removal or management of facilities of such exposition, etc.;
(vi)and (vii) deleted;
(viii)instruments, appliances and parts thereof designated by Cabinet Order, used for safe landing and take-off or safe aviation, of aircraft;
(ix)automobiles, vessels, aircraft or such other articles as may be designated by Cabinet Order, imported by a person upon his entry into Japan for purposes of moving his residence to Japan, or are imported, pursuant to the provision of Cabinet Order, as unaccompanied goods by such person, and which are intended for his or his family’s personal use. However, such articles shall be those used by that person before his entry into Japan (in the case of vessels and aircraft, they have been used by that person for at least one year before his entry into Japan);
(x)goods prescribed by Cabinet Order, customs duty on which is, pursuant to the provision of international treaty, to be exempted on condition that they are, after their importation, used for specific purposes.
(2)In the case where goods which have been exempted from customs duty pursuant to the provision of the items of the preceding paragraph are, within two years from the date of their import permission, used, or transferred to be used, for purposes other than those set forth in the said items, customs duty so exempted pursuant to the provision of the said paragraph shall immediately be collected from a person who has used or transferred such goods for purposes other than those specified. However, in the case where, due to deterioration or damage or for any other unavoidable reason, such goods are used for purposes other than those set forth in the said items, customs duty may be reduced pursuant to the provision of paragraph (1) of Article 10.

(Exemption from customs duty on goods for diplomats, etc.)

Article 16.Imported goods set forth in the following items shall, pursuant to the provision of Cabinet Order, be exempted from customs duty:
(i)articles for official use of any foreign embassy, legation or other establishment with equivalent function, established in Japan. However, where any foreign country imposes restrictions on duty exemption with respect to articles for official use of any such Japanese establishment in that country, duty exemption shall be provided on a reciprocal basis;
(ii)articles for personal use of any foreign Ambassador, Minister or other envoy of equivalent standing, sent to Japan and members of his family, if they are imported by such envoy. However, where any foreign country imposes restrictions on duty exemption with respect to articles for personal use of any Japanese Ambassador, Minister or other envoy of equivalent standing sent to that country and members of his family, duty exemption shall be provided on a reciprocal basis;
(iii)articles which belong to any foreign consulate or other establishment with equivalent function, established in Japan, if they are used exclusively for official purposes. However, where any foreign country imposes restrictions on duty exemption with respect to articles for official use of any such Japanese establishment in that country, duty exemption shall be provided on a reciprocal basis;
(iv)articles for personal use of the officials of any foreign embassy, legation, consulate or other establishment with equivalent function, established in Japan (excluding any honorary consul-general or honorary consul), designated by Cabinet Order as those entitled to duty exemption, and their family members (other than those having Japanese nationality), if they are imported by such officials. However, where any foreign country imposes restrictions on duty exemption with respect to articles for personal use of such Japanese officials and their family members corresponding to those of that foreign country, duty exemption shall be provided on a reciprocal basis.
(2)In the case where there are, among articles exempted from customs duty pursuant to the provision of the preceding paragraph, articles designated by Cabinet Order which are used within two years from the date of their import permission for purposes other than those prescribed in the said paragraph (excluding the case where, due to such unavoidable reason as may be prescribed by Cabinet Order, they are used for purposes other than those prescribed in the said paragraph), customs duty exempted pursuant to the provision of the said paragraph shall immediately be collected from a person who has allowed such articles to be used for such other purposes. However, where they have depreciated in value due to decrease caused by their use or for any other reason, customs duty may be reduced pursuant to the provision of paragraph (1) of Article 10.

(Exemption from customs duty subject to re-exportation)

Article 17.Imported goods set forth in the following items shall, pursuant to the provision of Cabinet Order, be exempted from customs duty, provided that they are exported within one year from the date of their import permission (in the case of goods set forth in item (xi), within such period of time as may be prescribed by Cabinet Order, or in the case of goods to which the Director General of Customs grants, pursuant to the provision of Cabinet Order, approval to extend such period of time for any unavoidable reason, within such longer period of time as may be specified by the Director General of Customs):
(i)goods prescribed by Cabinet Order, to be processed or to be used as materials for processing;
(ii)containers prescribed by Cabinet Order, used for import goods;
(iii)goods prescribed by Cabinet Order, to be used as containers for export goods;
(iv)goods to be repaired;
(v)articles for academic research;
(vi)articles for testing;
(vi-2)articles to be used by a person exporting or importing goods, for testing the performance of, or for examining the quality of, the goods to be exported or imported;
(vii)samples for soliciting orders or for manufacturing, or photographs, films, models and the like used exclusively as substitutes for such samples;
(vii-2)articles to be used at international athletic contests, international conferences and the like;
(viii)articles to be used for performance by travelling entertainers entering Japan and instruments and implements to be used for film making by motion picture producers entering Japan;
(ix)articles for exhibiting at an exposition, display, fair and the like;
(x)automobiles, vessels, aircraft, or such other goods as may be designated by Cabinet Order, which are, for personal use of a person entering Japan for purposes other than for moving his residence to Japan, imported, as accompanied goods, by that person upon his entry into Japan or imported, pursuant to the provision of Cabinet Order, as unaccompanied goods by that person;
(xi)goods to be prescribed by Cabinet Order, which are, pursuant to the provision of any treaty, exempted from customs duty on condition that they are exported within a specified period of time after their importation.
(2)Paragraph (3) of Article 13 applies mutatis mutandis to the case where customs duty is exempted pursuant to the provision of the preceding paragraph.
(3)A person who has been granted duty exemption pursuant to the provision of paragraph (1) shall, when he exports the duty-exempt goods within the period of time referred to in the said paragraph, notify, pursuant to the provision of Cabinet Order, the customs of that fact.
(4)In the case where goods for which customs duty has been exempted pursuant to the provision of paragraph (1) have not been exported within a period of time referred to in the said paragraph or have been used for purposes other than those set forth in the items of the said paragraph, customs duty exempted pursuant to the provision of the said paragraph shall immediately be collected.
(5)The second sentence of paragraph (7) of Article 13 applies mutatis mutandis to the case where customs duty is collected pursuant to the provision of the preceding paragraph. In this case, the terms “the raw materials for manufacture or the products manufactured therefrom” and “the raw materials for manufacture, for which the approval referred to in the proviso to the preceding paragraph was granted,” in the second sentence of paragraph (7) of the said Article shall, in either case, be read as “such goods”.

(Reduction of customs duty for re-exportation)

Article 18.With respect to goods prescribed by Cabinet Order, which can be used for a long period of time, but are imported into Japan for temporary use, ordinarily in accordance with a lease contract or in connection with performance of a contract for work, customs duty to be levied thereon may, pursuant to the provision of Cabinet Order, be reduced, provided that they are exported within two years from the date of their import permission (with respect to goods prescribed by Cabinet Order, which can be used for a particularly longer period of time, within such period of time as may be prescribed by Cabinet Order within five years; hereinafter the same applies in paragraph (3)).
(2)In the case where customs duty is reduced pursuant to the provision of the preceding paragraph, the Director General of Customs may require security to be provided in an amount equivalent to the amount of customs duty so reduced.
(3)In the case where goods for which customs duty has been reduced pursuant to the provision of paragraph (1) are not to be exported within two years from the date of their import permission, customs duty so reduced pursuant to the provision of the said paragraph shall immediately be collected. In this case, paragraph (5) of the preceding Article applies mutatis mutandis.
(4)Paragraph (3) of the preceding Article applies mutatis mutandis to a person who has been granted reduction of customs duty pursuant to the provision of paragraph (1).

(Reduction of, exemption from, or refund of, customs duty on raw materials for manufacture of export goods, etc.)

Article 19.With respect to imported raw materials prescribed by Cabinet Order, which are used for manufacture of export products, customs duty to be levied thereon shall, pursuant to the provision of Cabinet Order, be reduced, exempted or wholly or partly refunded if such manufacture is carried out at a manufacturing factory approved by the Director General of Customs and the products so manufactured are exported. In this case, reduction of, or exemption from, customs duty shall be granted on condition that such products are exported within two years from the date of import permission of such raw materials (or, with respect to products manufactured pursuant to the provision of paragraph (3), within such period of time as may be specified by the Director General of Customs within one year).
(2)Paragraphs (2) to (6) and (8) of Article 13 apply mutatis mutandis to the case where customs duty is reduced or exempted pursuant to the provision of the preceding paragraph. In this case, the main clause of paragraph (6) of Article 13 shall be replaced by “The raw materials for which customs duty has been reduced or exempted pursuant to the provision of paragraph (1) of Article 19 or the products manufactured therefrom shall not be used or be transferred to be used, for purposes other than those provided for in paragraph (1) of the said Article, or be used or be transferred to be used, for purposes other than for exportation, within two years from the date of import permission of such raw materials (or, with respect to goods manufactured pursuant to the provision of paragraph (3) of the said Article, within such period of time as may be specified by the Director General of Customs within one year)”.
(3)In the case where, with the approval of the Director General of Customs given under paragraph (4) of Article 13, as applied mutatis mutandis pursuant to the provision of the preceding paragraph, products are manufactured from raw materials for which customs duty has been reduced or exempted pursuant to the provision of paragraph (1) (hereinafter in this Article referred to as “raw materials for manufacture of export products”) in combination with other raw materials of the same kind, and the products so manufactured are of the same quality as those manufactured solely from the raw materials for manufacture of export products, if such products are exported within such period of time as may be specified by the Director General of Customs within one year from the date of import permission of the raw materials for manufacture of export products, the quantity of the raw materials for manufacture of export products which is necessary for manufacturing such export products is, pursuant to the provision of Cabinet Order, deemed to have been used for manufacturing such export products within the limit of quantity of the raw materials for manufacture of export products.
(4)In the case where any of the situations as set forth in the following occurs, customs duty reduced or exempted pursuant to the provision of paragraph (1) shall immediately be collected from a person who is involved in any of such situations. In this case, the second sentence of paragraph (7) of Article 13 applies mutatis mutandis:
(i)where approval referred to in the proviso to paragraph (6) of Article 13, as applied mutatis mutandis pursuant to paragraph (2) is granted with respect to raw materials for manufacture of export products or where, without such approval, the raw materials for manufacture of export products are used or are transferred to be used, for purposes other than those provided for in paragraph (1), or where approval referred to in the proviso to paragraph (6) of Article 13, as applied mutatis mutandis pursuant to paragraph (2) is granted with respect to products manufactured from such raw materials or where, without such approval, the products are used or are transferred to be used for purposes other than for exportation;
(ii)where notification prescribed in paragraph (5) of Article 13, as applied mutatis mutandis pursuant to paragraph (2) is not made or products manufactured from raw materials for manufacture of export products are not exported, within two years from the date of import permission of such raw materials (with respect to goods manufactured under paragraph (3), within such period of time as may be specified by the Director General of Customs under paragraph (1));
(iii)where raw materials for manufacture of export products are supplied for manufacture at a place other than a manufacturing factory approved by the Director General of Customs pursuant to the provision of paragraph (1), or where such raw materials are used in violation of paragraph (4) of Article 13, as applied mutatis mutandis pursuant to paragraph (2).
(5)With respect to raw materials prescribed by Cabinet Order under paragraph (1), for which the time limit for payment of customs duty has been extended pursuant to the provision of paragraphs (1) through (3) of Article 9-2 (Extension of time limit for payment) of the Customs Act and for which customs duty has not yet been paid, if customs duty would be refundable when paragraph (1) applies as if customs duty on such raw materials were paid, then the amount equivalent to that of the refundable customs duty shall, pursuant to the provision of Cabinet Order, only during the extended period of time, be reduced from the amount of customs duty for which the time limit for payment has been extended. In this case, the second sentence of item (x) of Article 14 (including the case where applied mutatis mutandis pursuant to items (xi) and (xiv) of the said Article; the same applies in paragraph (3) of the next Article, paragraph (2) of Article 19-3 and paragraph (3) of Article 20), item (ii) of Article 14-2 and the provisions of the said Act apply as if customs duty in an amount equivalent to the amount so reduced had been refunded under paragraph (1).
(6)With respect to goods pertaining to special declaration which are raw materials prescribed by Cabinet Order, intended to be used as raw materials for manufacturing export products, if such goods are used at a manufacturing factory approved by the Director General of Customs and the products so manufactured are exported, the amount equivalent to the whole or part of the amount of customs duty thereon shall, pursuant to the provision of Cabinet Order, be deducted from the amount of customs duty to be levied on such raw materials, provided that such products are exported before a written special declaration for such raw materials is filed and that such declaration is filed within the period of time for filing.
(7)For the purpose of application of the provisions pertaining to refund of customs duty provided for in paragraph (1), exportation referred to in the said paragraph includes reshipment to a foreign country of any foreign products which are manufactured from the raw materials referred to in the said paragraph in combination with foreign goods used as raw materials under the work using customs manufacturing procedures.
(8)The preceding paragraph applies mutatis mutandis to the case where paragraph (5) or (6) applies. In this case, the term “For the purpose of application of the provisions pertaining to refund of customs duty provided for in paragraph (1), exportation referred to in the said paragraph” in the preceding paragraph shall be read as “Exportation referred to in the preceding paragraph”.

(Exemption from, or refund of, customs duty, etc. in the case where products manufactured from duty-paid raw materials, etc. are exported)

Article 19-2.In the case where any offer has been made from abroad to purchase products which are manufactured at a customs manufacturing warehouse or at an integrated customs area, if it is, pursuant to the provision of Cabinet Order, confirmed by the Director General of Customs that it is difficult to manufacture such products from any foreign raw materials which are used at such customs manufacturing warehouse or integrated customs area and to ship such products to a foreign country concerned by the delivery date pertaining to the purchase offer, and if the products manufactured at such customs manufacturing warehouse or integrated customs area from other raw materials which are of the same kind as such foreign raw materials, but are not foreign goods (with respect to products prescribed by Cabinet Order, those manufactured from such raw materials which are not foreign goods) are shipped to the foreign country instead, then customs duty shall, pursuant to the provision of Cabinet Order, be exempted from foreign goods which are of the same kind as such raw materials and are imported, within six months from the date of export permission of such products (including permission of reshipment; the same applies in the next paragraph), by a person who manufactured such products, within the limit of quantity confirmed by the Director General of Customs as the quantity of such raw materials used for the manufacture of such products (in the case where any other goods are simultaneously manufactured in the process of manufacturing such products, the quantity of such raw materials prescribed by Cabinet Order as the quantity corresponding to such products).
(2)In the case where it is necessary to use duty-paid imported goods as raw materials for manufacturing export products under the work using customs manufacturing procedures at a customs manufacturing warehouse or at an integrated customs area for the reason that foreign goods which were intended to be used as raw materials for such products have been used up or for other reason, and where recourse to the preceding paragraph is found difficult, customs duty paid for such imported goods may, pursuant to the provision of Cabinet Order, be wholly or partly refunded, provided that such imported goods are, with prior approval of the Director General of Customs, brought into such warehouse or area, without any change in the nature and shape in which they were imported, within three months from the date of their import permission and the products manufactured from such imported goods are exported.
(3)With respect to goods for which the time limit for payment of customs duty has been extended pursuant to the provision of paragraphs (1) to (3) of Article 9-2 (Extension of time limit for payment) of the Customs Act and for which customs duty has not yet been paid, if customs duty would be refundable when the preceding paragraph applies as if customs duty pertaining to such goods were paid, then the amount equivalent to that of the refundable customs duty may, pursuant to the provision of Cabinet Order, only during the extended period of time, be reduced from the amount of customs duty for which the time limit for payment has been extended. In this case, the second sentence of item (x) of Article 14, item (ii) of Article 14-2 and the provisions of the said Act shall apply as if customs duty in an amount equivalent to the amount so reduced had been refunded under the preceding paragraph.
(4)In the case where it is necessary to use imported goods as raw materials for manufacturing export products under the work using customs manufacturing procedures at a customs manufacturing warehouse or at an integrated customs area for the reason that foreign goods which were intended to be used as raw materials for such products have been used up or for other reason and where such imported goods are those pertaining to special declaration and recourse to paragraph (1) is found difficult, an amount equivalent to the whole or part of customs duty on such goods may, pursuant to the provision of Cabinet Order, be deducted from the amount of customs duty to be levied on such goods, provided that they are, with prior approval of the Director General of Customs, brought into such customs manufacturing warehouse or integrated customs area, without any change in the nature and shape in which they were imported, before the written special declaration pertaining to such goods is filed and the products manufactured therefrom are exported before filing of the written special declaration and that the written special declaration is filed within the period of time for filing.
(5)Article 58 (Notification of the work using customs manufacturing procedures) and Article 61-3 (Obligation of records keeping for customs manufacturing warehouses) of the Customs Act apply mutatis mutandis to goods brought into a customs manufacturing warehouse under the preceding three paragraphs, and Article 34-2 (Obligation of records keeping) of the said Act applies mutatis mutandis to goods brought into an integrated customs area under the preceding three paragraphs.

(Refund of customs duty, etc. where imported goods are re-exported in the state in which they were imported)

Article 19-3.In cases where the Director General of Customs, pursuant to the provision of Cabinet Order, has been notified at the time of importation that goods which are imported with payment of customs duty are intended to be re-exported under this paragraph, if such goods are re-exported from Japan in the nature and shape in which they were imported, customs duty which has been paid may, pursuant to the provision of Cabinet Order, be refunded, provided that they are re-exported within one year from the date of their import permission (in cases where there is any reason to believe that the period exceeding one year is inevitably necessary, if approval is given by the Director General of Customs pursuant to the provision of Cabinet Order, they may be re-exported within such longer period of time as may be specified by the Director General of Customs).
(2)With respect to goods for which the time limit for payment of customs duty has been extended pursuant to the provision of paragraphs (1) to (3) of Article 9-2 (Extension of time limit for payment) of the Customs Act and for which customs duty has not yet been paid, if customs duty would be refundable when the preceding paragraph applies as if customs duty pertaining to such goods were paid, then the amount equivalent to that of the refundable customs duty may, pursuant to the provision of Cabinet Order, only during the extended period of time, be refunded from the amount of customs duty for which the time limit for payment has been extended. In this case, the second sentence of item (x) of Article 14 and the provisions of the said Act apply as if customs duty in an amount equivalent to the amount so reduced had been refunded under the preceding paragraph.
(3)In cases where the Director General of Customs, pursuant to the provision of Cabinet Order, has been notified at the time of importation of goods pertaining to special declaration that such goods are intended to be re-exported under this paragraph, if they are, before filing a written special declaration pertaining to such goods, re-exported from Japan in the nature and shape in which they were imported, an amount equivalent to the amount of customs duty to be levied on such goods may, pursuant to the provision of Cabinet Order, be deducted from the amount of customs duty to be levied on such goods, provided that the written special declaration is filed within the period of time for filing.

(Refund of customs duty where claimed goods, etc. are re-exported or destroyed, etc.)

Article 20.In cases where duty-paid imported goods which fall under any of the following items are re-exported (in the case of goods set forth in item (i) or (ii), limited to re-exportation for return) from Japan in the nature and shape in which they were imported, customs duty levied on such goods may, pursuant to the provision of Cabinet Order, be refunded if they are brought into a customs area (including such places as may be designated by the Director General of Customs under item (ii) of paragraph (1) of Article 30 (Restrictions on places where foreign goods may be stored) of the Customs Act; the same applies in paragraphs (2), (4) and (5)) within six months from the date of their import permission (in cases where it is found that there is unavoidable reason for justifying a period of time longer than six months and approval is granted by the Director General of Customs pursuant to the provision of Cabinet Order, the period may be extended beyond six months, but not exceeding one year, as may be specified by the Director General of Customs; the same applies in the next paragraph):
(i)goods which are found unavoidable to be returned due to the quality or quantity, etc. inconsistent with the terms of contract;
(ii)goods for personal use, which were sold by such sales means as may be prescribed by Cabinet Order and which are found unavoidable to be returned due to their quality, etc. unexpected to the importer;
(iii)goods which are found unavoidable to be re-exported for the reason that, after their importation, their sale or use, or the sale or use of any products manufactured therefrom has been prohibited under the laws and regulations (including any disposition made thereunder).
(2)In cases where it is found unavoidable to destroy the imported goods provided for in the preceding paragraph instead of re-exporting them, if they are brought into a customs area within six months from the date of their import permission and are destroyed with prior approval of the Director General of Customs, customs duty which has been paid for such goods may, pursuant to the provision of Cabinet Order, be wholly or partly refunded.
(3)With respect to goods for which the time limit for payment of customs duty has been extended pursuant to the provision of paragraphs (1) to (3) of Article 9-2 (Extension of time limit for payment) of the Customs Act and for which customs duty has not yet been paid, if customs duty would be refundable when the preceding two paragraphs apply as if customs duty pertaining to such goods were paid, then the amount equivalent to that of the refundable customs duty may, pursuant to the provision of Cabinet Order, only during the extended period of time, be reduced from the amount of customs duty for which the time limit for payment has been extended. In this case, the second sentence of item (x) of Article 14 and the provisions of the said Act apply as if customs duty in an amount equivalent to the amount so reduced had been refunded under the preceding two paragraphs.
(4)In the case where goods pertaining to special declaration which fall under any of the items of paragraph (1) are re-exported from Japan in the nature and shape in which they were imported (in the case of goods set forth in item (i) or (ii) of the said paragraph, limited to re-exportation for return), if they are brought into a customs area before a written special declaration pertaining to them is filed and are re-exported before such written special declaration is filed, an amount equivalent to the amount of customs duty thereon may, pursuant to the provision of Cabinet Order, be deducted from the amount of customs duty to be levied on such goods, provided that such written special declaration is filed within the period of time for filing.
(5)In the case where it is found unavoidable to destroy goods pertaining to special declaration provided for in the preceding paragraph instead of re-exporting them, if they are, before filing a written special declaration pertaining to them, brought into a customs area and are destroyed, with prior approval of the Director General of Customs, before filing the written special declaration, an amount equivalent to the whole or part of customs duty thereon may, pursuant to the provision of Cabinet Order, be deducted from the amount of customs duty to be levied, provided that such written special declaration is filed within the period of time for filing.

(Restriction etc. on uses of duty-reduced goods for purposes other than those intended)

Article 20-2.With respect to goods prescribed by Cabinet Order, for which the rates of customs duty are established on condition that they are used for specific purposes as set out in the Appended Tariff Schedule of this Act, a person who seeks application of such rates of customs duty (limited to the case where such rates of customs duty are lower than the rates of customs duty to be applied if there is no such condition; hereinafter referred to as “reduced rates of duty”) shall complete the formalities prescribed by Cabinet Order.
(2)Goods to which the reduced rates of duty referred to in the preceding paragraph have been applied shall, within two years from the date of their import permission, not be used, or be transferred to be used, for purposes other than those for which the reduced rates of duty have been applied; provided, however, that this does not apply to the case where approval of the Director General of Customs is, pursuant to the provision of Cabinet Order, given for any unavoidable reason.
(3)When approval referred to in the proviso to the preceding paragraph has been given with respect to goods to which the reduced rates of duty referred to in paragraph (1) have been applied or when such goods are, without such approval, used, or transferred to be used, for purposes other than those for which the reduced rates of duty have been applied, customs duty in an amount equivalent to the difference between the amount of customs duty calculated on the basis of the rates of customs duty to be applied when there is no condition for using such goods for any specific purposes and the amount of customs duty calculated on the basis of such reduced rates of duty shall immediately be collected from a person who is involved in such situation. In this case, the second sentence of paragraph (7) of Article 13 applies mutatis mutandis.

(Uses of duty-reduced or duty-exempt goods for purposes other than those intended)

Article 20-3.In the case where any goods, to which reduction of, exemption from or reduced rates of, customs duty have been applied pursuant to the provision of paragraph (1) of Article 13, paragraph (1) of Article 15, paragraph (1) of Article 16, paragraph (1) of Article 17, paragraph (1) of Article 19 or paragraph (1) of the preceding Article, are used, or are transferred to be used, for purposes other than those for which such reduction, exemption or reduced rates of customs duty have been applied, if a person who uses or transfers the goods for such purposes obtains from the Director General of Customs approval in cases where such approval is necessary for such use or transfer and if he (in the case where the goods are transferred for such purposes, a person to whom the goods are transferred) obtains, pursuant to the provision of Cabinet Order, confirmation from the Director General of Customs that the use of the goods for such purposes falls under the cases designated by Cabinet Order as meeting the condition for duty-reduction or duty-exemption as provided for in any Act relating to the reduction of, or exemption from, customs duty (referred to as “reduction or exemption provision” in the next paragraph), customs duty to be collected pursuant to the provisions of these provisions shall, notwithstanding the provisions of paragraph (7) of Article 13, paragraph (2) of Article 15, paragraph (2) of Article 16, paragraph (4) of Article 17, paragraph (4) of Article 19 or paragraph (3) of the preceding Article, not be collected.
(2)In cases where confirmation of the Director General of Customs provided for in the preceding paragraph has been given, the provisions of this Act, the Customs Act and any other Act relating to customs duty shall apply, regarding the goods so confirmed as those goods the import permission of which has, at the time of such confirmation, been granted under the reduction or exemption provision pertaining to the use so confirmed, and also regarding the person who has been given such confirmation as the person who imports such goods under the reduction or exemption provision.

(Territories deemed to be a foreign country)

Article 21.For the purpose of this Act, such territory of Japan as may be prescribed by Cabinet Order shall be deemed to be a foreign country, until otherwise provided for by law.