Order for Enforcement of Customs Tariff Act

Chapter 1Simplified duty rates

(Procedures for application of simplified duty rates on unaccompanied goods)

Article 1.A person who seeks application of the rates of customs duty set out in Schedule 1 annexed to the Appended Tariff Schedule of the Customs Tariff Act (hereinafter the Customs Tariff Act is referred to as “the Act”) with respect to unaccompanied goods provided for in paragraph (1) of Article 3-2 (Simplified duty rates on goods imported by persons entering Japan) of the Act shall, at the time of his entry into Japan, obtain confirmation from the customs of his filing with the customs a written declaration stating their descriptions and quantities, the scheduled date and place of their importation and the place of their shipment, and shall import them within six months after his entry into Japan, except in the case where the Director General of Customs finds that there is any special and unavoidable reason for his failure to meet the time limit.
(2)If a written declaration referred to in the preceding paragraph is filed, the customs shall state therein that fact and return it to the declarant.
(3)A person who imports goods referred to in paragraph (1) shall, at the time of import declaration, submit the written declaration which has been returned pursuant to the provision of the preceding paragraph to the Director General of Customs having jurisdiction over the place of their importation.

(Goods to which simplified duty rates on goods imported by persons entering Japan are not applicable)

Article 1-2.Goods to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (2) of Article 3-2 (Simplified duty rates applicable to goods imported by persons entering Japan) of the Act shall be the following goods:
(i)rice set forth in heading 10.06 of the Appended Tariff Schedule of the Act, seaweeds and other algae set forth in subheadings 1212.21-1 and -2 of the said Tariff Schedule, tubers of Konnyaku (Amorphophalus) set forth in subheading 1212.99-1 of the said Tariff Schedule, pineapples set forth in subheading 2008.20 of the said Tariff Schedule, grape must set forth in subheadings 2204.21, 2204.29 and 2204.30-2 of the said Tariff Schedule, ethyl alcohol and denatured alcohol set forth in heading 22.07 of the said Tariff Schedule, ethyl alcohol set forth in subheading 2208.90-1-(2)-A of the said Tariff Schedule, tobacco and manufactured tobacco substitutes set forth in Chapter 24 of the said Tariff Schedule and hunting guns falling under subheadings 9303.10 to 9303.30 of the said Tariff Schedule;
(ii)goods the quantity of which is clearly found to reach a commercial quantity, taking account of the kind, quantity and value of the goods, the profession of a person entering Japan, the reason for his entry into Japan and other circumstances. However, this does not apply to goods the customs value of which is not more than 100,000 yen (in the case of goods on which customs duty is levied on the basis of their quantity, Articles 4 to 4-9 (Calculation of customs value) of the Act shall be followed in calculating the customs value of such goods; the same applies in the next item, Article 4, item (ii) of paragraph (1) of Article 5-2, Article 13-3 and item (xii) of Article 57);
(iii)in addition to the goods set forth in the preceding two items, goods the customs value of which exceeds 100,000 yen per unit.

(Goods to which simplified duty rates applicable to imported goods of small value are not applicable)

Article 1-3.Goods to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 3-3 (Goods to which simplified duty rates on imported goods of small value are not applicable) of the Act shall be the following goods:
(i)goods set forth in headings 04.01 to 04.05 of the Appended Tariff Schedule of the Act;
(ii)goods set forth in heading 07.13 of the Appended Tariff Schedule of the Act;
(iii)goods set forth in Chapter 10 of the Appended Tariff Schedule of the Act;
(iv)goods set forth in Chapter 11 of the Appended Tariff Schedule of the Act;
(v)goods set forth in heading 12.02 and subheading 1212.99-1 of the Appended Tariff Schedule of the Act;
(vi)goods set forth in subheadings 1602.41 to 1602.50 of the Appended Tariff Schedule of the Act;
(vii)goods set forth in subheadings 1806.20-1 and 1806.90-2-(1) of the Appended Tariff Schedule of the Act;
(viii)goods set forth in headings 19.01 and 19.04 of the Appended Tariff Schedule of the Act;
(ix)goods set forth in headings 21.01 and 21.06 of the Appended Tariff Schedule of the Act (excluding those set forth in subheading 2106.90-2-(2)-D-(b) thereof);
(x)goods set forth in Chapter 24 of the Appended Tariff Schedule of the Act;
(xi)goods set forth in subheading 2501.00-1 of the Appended Tariff Schedule of the Act;
(xii)goods set forth in headings 27.09 to 27.11 of the Appended Tariff Schedule of the Act;
(xiii)goods set forth in subheading 2906.11 of the Appended Tariff Schedule of the Act;
(xiv)goods set forth in Chapter 41 of the Appended Tariff Schedule of the Act;
(xv)goods set forth in Chapter 42 of the Appended Tariff Schedule of the Act;
(xvi)goods set forth in headings 50.01 and 50.02 of the Appended Tariff Schedule of the Act;
(xvii)goods set forth in Chapter 61 of the Appended Tariff Schedule of the Act;
(xviii)goods set forth in Chapter 64 of the Appended Tariff Schedule of the Act;
(xix)goods set forth in subheading 7117.90 of the Appended Tariff Schedule of the Act;
(xx)goods set forth in subheadings 9113.90-1 and -2-(1) of the Appended Tariff Schedule of the Act;
(xxi)goods set forth in subheading 9401.90-1 of the Appended Tariff Schedule of the Act.

Chapter 1-2Calculation of customs value

(Price actually paid or payable for imported goods)

Article 1-4.The price actually paid or payable by a buyer, to or for the benefit of, a seller for imported goods as provided for in paragraph (1) of Article 4 (Principle for determining customs value) of the Act shall be the total payment made or to be made by a buyer, to or for the benefit of, a seller for the imported goods (including any amount of indirect payment such as settlement, made or to be made by a buyer for the benefit of a seller, either wholly or partly, of a debt owed by the seller; hereinafter the same applies in this Article), but shall not include charges or costs set forth below. However, where the total payment less such charges or costs cannot be ascertained for the imported goods due to the fact that such charges or costs are indistinguishable, the price actually paid or payable for the imported goods shall be the total payment, inclusive of such charges or costs:
(i)charges for services for construction, erection, assembly, maintenance or technical assistance pertaining to such imported goods, undertaken after the date of import declaration of such goods (or, in the case of goods referred to in the items of paragraph (1) of Article 4 (The date of determination of goods for duty assessment) of the Customs Act (Act No. 61 of 1954), to which the second sentence of the said paragraph applies, the date specified in the said items; in paragraph (1) of Article 1-11 referred to as “date of determination of goods for duty assessment”);
(ii)costs of transport and insurance of such imported goods, incurred after their arrival at the port of importation and other expenses associated with such transport;
(iii)customs duties and other public charges, levied on such imported goods in Japan;
(iv)interest for deferred payment, in the case where the import transaction pertaining to such imported goods (i.e., import transaction provided for in paragraph (1) of Article 4 of the Act; hereinafter the same applies) is subject to deferred payment.

(Cost of transport, etc. to be included in customs value)

Article 1-5.In cases where the actual cost of transport, etc. of imported goods to the port of importation significantly exceeds the cost of transport, etc. required under normal conditions due to the fact that such goods (excluding those falling under paragraph (1) of Article 4-6 (Special provisions for determination of customs value of air cargo, etc.) of the Act) were transported under special circumstances, the cost of transport, etc. to the port of importation as provided for in item (i) of paragraph (1) of Article 4 (Principle for determining customs value) of the Act shall be the cost of transport, etc. to the port of importation required under normal conditions.
(2)The costs referred to in item (iii) of paragraph (1) of Article 4 of the Act, incurred for the goods set forth in items (iii)(a) to (iii)(c) shall be the costs calculated by adding to the costs specified in the said items, the cost of transport, insurance cost and any other costs which are required for providing such goods in connection with the production and import transaction of the imported goods and which are to be incurred by a buyer (in cases where such goods are also incorporated in, used for the production of or consumed in the production of, the goods other than those imported goods, the costs obtained by apportioning according to the extent of use of such goods so incorporated, used or consumed), as specified respectively in each of the following items for the category of goods as set forth therein. In this case, if the value of such goods increases as a result of their processing, improvement in their quality or any other acts performed to increase their value, or decreases as a result of the loss caused by using them, deterioration in their quality or for any other unavoidable reason (with respect to goods set forth in item (i), limited to increase or decrease in value occurred until such goods are provided by the buyer in connection with the production or import transaction after such goods are manufactured, and with respect to goods set forth in item (ii), limited to increase or decrease in value occurred until such goods are provided by the buyer in connection with the production or import transaction of such goods after they have been obtained by the buyer), the amount equivalent to the increase or decrease in their value shall be added or deducted accordingly:
(i)goods produced by the buyer himself, or goods produced by a person related with the buyer (i.e., the relationship provided for in item (iv) of paragraph (2) of Article 4 of the Act; the same applies in item (i) of paragraph (4) and paragraph (1) of the next Article) and acquired by that buyer from the related person: the costs incurred for the production of such goods;
(ii)goods other than those set forth in the preceding item: the cost ordinarily incurred by the buyer to acquire such goods.
(3)The services necessary for the production of imported goods to be prescribed by Cabinet Order, as provided for in item (iii)(d) of paragraph (1) of Article 4 of the Act shall be engineering, development, artwork, design work and plans and sketches which are necessary for the production of such imported goods, undertaken elsewhere than in Japan.
(4)The costs for the services set forth in item (iii)(d) of paragraph (1) of Article 4 of the Act shall be those obtained by adding to the costs specified respectively in each of the following items for the category of the services as set forth therein, cost of transport, insurance and other cost incurred by the buyer, arising from the services provided in connection with the production of imported goods (in cases where such services are also provided for the production of goods other than such imported goods, only the costs apportioned according to the extent of the services provided for the production of such imported goods). In this case, if any increase in their value occurs as a result of improvement or any other acts to increase their value or any decrease in their value due to obsolescence or for any other unavoidable reason (with respect to the services set forth in item (i), limited to increase or decrease of their values occurred from the time when such services were developed until the time when such services are provided by the buyer in connection with the production of such goods, whereas with respect to the services set forth in item (ii), limited to increase or decrease in their values occurred from the time when such services were provided to the buyer until they are provided by the buyer in connection with the production of such imported goods), the amount equivalent to the increase or decrease in their values shall be added or deducted accordingly:
(i)services developed by the buyer himself, or services developed by a person who is related with the buyer and provided directly to that buyer by the related person: costs incurred for the development of such services;
(ii)services other than those set forth in the preceding item: costs incurred ordinarily by the buyer in order to be provided such services.
(5)The rights similar to patent rights, design rights and trademark rights to be prescribed by Cabinet Order, as provided for in item (iv) of paragraph (1) of Article 4 of the Act shall be utility model rights, copyrights or copyright neighboring rights, production methods based on special techniques and other rights for which royalties or license fees are to be paid.

(Adjustment of price differences when proving that transaction value of imported goods is not influenced by relationship, and procedures for such proof)

Article 1-6.The costs or charges to be prescribed by Cabinet Order, as provided for in the second sentence of paragraph (2) of Article 4 (Principle for determining customs value) of the Act shall be the costs or charges, other than the cost of transport, etc. as set forth in the items of paragraph (1) of the said Article, which are incurred by a seller in an import transaction in which the seller and the buyer are not related, but which are not wholly or partly incurred by the seller as a result of the seller and the buyer being related.
(2)Adjustment to be made pursuant to the provision of the second sentence of paragraph (2) of Article 4 of the Act with respect to the price differences between the imported goods and identical or similar goods, arising from differences at commercial level, in transaction quantity or in the cost of transport, etc. as set forth in the items of paragraph (1) of the said Article or from differences in the costs or charges as provided for in the preceding paragraph shall be made by adding to, or deducting from, the customs value of identical or similar goods calculated either pursuant to the provision of paragraph (1) of the said Article (Principle for determining customs value) or pursuant to the provision of paragraph (1) or (2) of Article 4-3 (Determination of customs value on the basis of domestic selling price or cost of production) of the Act, the price differences arising from the differences that can be obtained by calculating on the basis of a price list demonstrating prices of such identical or similar goods at different commercial levels or in different transaction quantities or any other materials which are deemed to serve as a basis for making such adjustment properly.
(3)A person who demonstrates, pursuant to the provision of the second sentence of paragraph (2) of Article 4 of the Act, that the transaction value of imported goods is equivalent to or closely approximates to the customs value provided for in the said second sentence shall, at the time of import declaration (or, at the time of special declaration, in the case of goods pertaining to special declaration (i.e., special declaration provided for in paragraph (2) of Article 7-2 (Special provisions for declaration) of the Customs Act; hereinafter the same applies) (hereinafter such goods are referred to as “goods pertaining to special declaration”); hereinafter the same applies in this paragraph), submit to the Director General of Customs a document stating the transaction value of the imported goods pertaining to the import declaration, the customs value of identical or similar goods provided for in the said second sentence, the details of adjustment prescribed in the preceding paragraph and any other relevant matters.

(Restrictions on disposition, etc. of imported goods by a buyer)

Article 1-7.Restrictions to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (2) of Article 4 (Restrictions on disposition, etc. of imported goods by a buyer) of the Act shall be the following restrictions:
(i)restrictions on the geographical area in which imported goods may be sold by a buyer (excluding restrictions falling under the next item);
(ii)restrictions on the disposition or use of imported goods by a buyer, imposed or required under the relevant laws and regulations or by the national Government or local public entities;
(iii)other restrictions on the disposition or use of imported goods by a buyer, deemed not to substantially affect the transaction value of such goods.

(Scope of relationship)

Article 1-8.The relationship between two parties to be prescribed by Cabinet Order, as provided for in item (iv) of paragraph (2) of Article 4 (Principle for determining customs value) of the Act shall be the relationship between the two parties as set forth in any of the following cases:
(i)where the two parties are legally recognized as partners in business;
(ii)where either of the two parties is an employer of the other;
(iii)where either of the two parties directly or indirectly owns, controls or holds five percent or more of the total number of the outstanding voting shares pertaining to the business of the other;
(iv)where either of the two parties directly or indirectly controls the other (excluding the case falling under the preceding item);
(v)where a third party, directly or indirectly, owns, controls or holds five percent or more of the total number of the outstanding voting shares pertaining to the business of the two parties;
(vi)where the two parties are, directly or indirectly, controlled by a third party (excluding the case falling under the preceding item);
(vii)where the two parties jointly control, directly or indirectly, a third party;
(viii)where the two parties are members of the same family.

(Application of Article 1-4 through the preceding Article in the cases provided for in paragraph (3) of Article 4 of the Act)

Article 1-9.In the case provided for in paragraph (3) of Article 4 (Principle for determining customs value) of the Act, Article 1-4 through the preceding Article shall apply, regarding the transaction provided for in the said paragraph as the import transaction, the entruster provided for in the said paragraph as the buyer, the entrustee provided for in the said paragraph as the seller, and the amount actually paid or payable for processing, etc. provided for in the said paragraph as the price actually paid or payable for imported goods, respectively.

(Priority application, etc. of transaction value pertaining to goods produced by the same producer)

Article 1-10.In the case where the customs value of imported goods is calculated pursuant to the provision of paragraph (1) or (2) of Article 4-2 (Determination of customs value on the basis of transaction value of identical or similar goods) of the Act, if both the transaction value of identical goods produced by the producer of imported goods and that of identical goods produced by a person other than the said producer are available, the former transaction value shall be used to determine the customs value of the imported goods, and if both the transaction value of similar goods produced by the producer of imported goods and that of similar goods produced by a person other than the said producer are available, the former transaction value shall be used to determine the customs value of the imported goods.
(2)In the case where the customs value of imported goods is calculated pursuant to the provision of paragraph (1) or (2) of Article 4-2 of the Act, if two or more transaction values are available for any of the categories of (a) identical goods produced by the producer of the imported goods, (b) identical goods produced by a person other than the producer of the imported goods, (c) similar goods produced by the producer of the imported goods, or (d) similar goods produced by a person other than the producer of the imported goods, then, the lowest transaction value available for any of such categories shall be used to determine the customs value of the imported goods.
(3)Paragraph (2) of Article 1-6 applies mutatis mutandis to the adjustment required pursuant to the provision of paragraph (1) or (2) of Article 4-2 of the Act with respect to the transaction value of identical or similar goods.

(Domestic selling price of imported goods, etc.)

Article 1-11.The domestic selling price of imported goods or of identical or similar goods, sold on the date of determination of goods for duty assessment or within a period of time close to that date, as provided for in item (i) of paragraph (1) of Article 4-3 (Determination of customs value on the basis of domestic selling price) of the Act, shall be the domestic selling price of such goods on or about the date on which the determination of goods for duty assessment is made, or shall, if such domestic selling price is not available, be the domestic selling price of such goods on the earliest date following the date on which the determination of goods for duty assessment is made, but within 90 days after the latter date.
(2)The domestic selling price of imported goods or of identical or similar goods (including goods mixed with one another for sale; hereinafter the same applies in this paragraph) as provided for in item (i) of paragraph (1) of Article 4-3 of the Act and the domestic selling price of imported goods as provided for in item (ii) of paragraph (1) of the said Article (Determination of customs value on the basis of domestic selling price after further processing) shall be the price obtained by calculating on the basis of the unit prices (if two or more sales at the first commercial level in Japan are found and if the unit prices for such sales are different, the unit price at which such goods are sold in the greatest aggregate shall be taken) at which these goods (in the case of imported goods or identical or similar goods, as provided for in item (i) of the said paragraph, any of such goods) are sold at the first commercial level in Japan (where the goods or services set forth in items (iii)(a) to (iii)(d) of paragraph (1) of Article 4 (Cost of goods or services to be included in customs value) of the Act are, either directly or indirectly, supplied by a person without compensation or at reduced cost for use in connection with the production and import transaction for export of such imported goods, the sale to such person shall be excluded).

(Determination of customs value of special imported goods)

Article 1-12.The value to be calculated pursuant to the provision of Cabinet Order, as provided for in Article 4-4 (Determination of customs value of special imported goods) of the Act shall be the value specified respectively in each of the following items for the case as set forth therein:
(i)in the case where the customs value cannot be calculated, using the methods provided for in Articles 4 to 4-3 (Principle for determining customs value; Determination of customs value on the basis of transaction value of identical or similar goods; Determination of customs value on the basis of domestic selling price or cost of production) of the Act for the reason that part of the elements which constitute the basis for calculation of the customs value using such methods does not meet the requirements necessary for making calculations prescribed in these provisions, if such elements meet the requirements by making necessary adjustment to the elements which do not meet such requirements: the customs value calculated by using the methods provided for in these Articles, after making such adjustment to the elements which do not meet the requirements.
(ii)in the case other than the case falling under the preceding item: the customs value calculated, using the method to be established, for the calculation of customs value, by the Director General of Customs as being consistent with the provisions of Article VII of the General Agreement on Tariffs and Trade 1994 and the provisions of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, in Annex 1A to the Marrakesh Agreement Establishing the World Trade Organization (referred to as “the Agreement Establishing the World Trade Organization” in Article 25-2).

(Special provisions for determination of customs value of air cargo)

Article 1-13.The amount to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 4-6 (Special provisions for determination of customs value of air cargo) of the Act shall be 200,000 yen.
(2)Goods to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 4-6 of the Act shall be the following goods:
(i)articles which are donated by a person domiciled in a foreign country (including any juridical person having its principal or main office in a foreign country) to a person domiciled in Japan for personal use and their total amount of customs value, calculated on the basis of freight and insurance for air cargo, is not more than 100,000 yen;
(ii)news photographs, news films or news recording tapes intended to be used for carrying in the ordinary daily newspapers articles relating to current events, for presenting news films on screen or for radio or television broadcasting, or paper matrices for newspapers;
(iii)supplies for aircraft, supplies for maintenance of aircraft and stationery goods, imported by a person engaged in air transport services in Japan for use in such services and transported by the aircraft being used for such services;
(iv)articles (excluding automobiles, vessels and aircraft) which are imported by a person entering Japan for purposes other than for moving his domicile to Japan, upon his entry into Japan, as accompanied goods or imported by such person as unaccompanied goods after having completed the formalities referred to in Article 14, and intended for his personal or professional use (excluding those articles which may be exempted from customs duty pursuant to the provision of item (vii) of Article 14 (Unconditional exemption) of the Act), and their total amount of customs value, calculated on the basis of freight and insurance for air cargo, is not more than 200,000 yen;
(v)articles (excluding automobiles, vessels and aircraft) which are imported by a person entering Japan for purposes of moving his domicile to Japan, upon his entry into Japan, as accompanied goods or imported by such person as unaccompanied goods after having completed the formalities referred to in Article 14, and are intended for his own or his family’s personal use or for professional use (excluding those articles which may be exempted from customs duty pursuant to the provision of item (viii) of Article 14 of the Act), and their total amount of customs value, calculated on the basis of freight and insurance for air cargo, is not more than 200,000 yen;
(vi)goods which, under the terms and conditions of the contract pertaining to imported goods, are to have been transported by means of transport other than by air, but which were actually transported by air, with any expenses incidental to the change in the means of transport to have been borne by a person other than an importer of such goods, for the reason that their arrival in Japan was, or was likely to be delayed due to a delay in the production of such goods or for any other reason not attributable to the importer of such goods;
(vii)goods imported for repair or replacement, without compensation.

Chapter 2Reduction or refund of customs duty in the case of deterioration, damage, etc.

(Amount of customs duty to be reduced or refunded in the case of deterioration, damage, etc.)

Article 2.The amount of customs duty to be reduced pursuant to the provision of paragraph (1) of Article 10 (Reduction of customs duty for deterioration or damage) of the Act shall be the amount set forth in the following items, whichever is larger:
(i)the amount of customs duty corresponding to decline in the price of imported goods due to depreciation in value caused by deterioration or damage of such goods;
(ii)the amount of customs duty on imported goods, minus the amount of customs duty to be chargeable on the basis of the nature and quantity of the goods so deteriorated or damaged.
(2)The amount of customs duty to be refunded pursuant to the provision of paragraph (2) of Article 10 (Refund of customs duty for deterioration, damage, etc.) of the Act shall be the amount specified respectively in each of the following items for the category of goods as set forth therein:
(i)goods which have been destroyed or lost: the total amount of customs duty to have been paid for such goods (excluding the amount of incidental duty (i.e., incidental duty defined in item (iv-2) of paragraph (1) of Article 2 (Definitions) of the Customs Act; hereinafter the same applies));
(ii)goods which have deteriorated or have been damaged: the amount of customs duty (excluding incidental duty) calculated for such goods pursuant to the provision of the preceding paragraph.

(Procedures for reduction of customs duty for deterioration or damage)

Article 3.A person who seeks reduction of customs duty prescribed in paragraph (1) of Article 10 (Reduction of customs duty for deterioration or damage) of the Act for the reason that goods to which the self-assessment system provided for in item (i) of paragraph (1) of Article 6-2 (Self-assessment system) of the Customs Act (referred to as “self-assessment system” in paragraph (3)) applies have deteriorated or have been damaged by the time of import declaration, etc. (i.e., the time of import declaration, etc. as provided for in Article 4-5 (Determination of customs value of imported goods, deteriorated or damaged) of the Act; the same applies in the next paragraph and paragraph (3)) shall file with the Director General of Customs having jurisdiction over the place of their importation a written import declaration of such goods (or, in the case of goods pertaining to special declaration, a written special declaration (i.e., a written special declaration provided for in paragraph (1) of Article 7-2 (Special provisions for import declaration) of the Customs Act); hereinafter the same applies), accompanied by a document stating the following matters:
(i)marks, numbers, descriptions and quantities of such goods;
(ii)the cause and extent of deterioration or damage of such goods;
(iii)the amount of customs duty to be reduced for such goods and the basis for calculation of such amount.
(2)A person who seeks reduction of customs duty pursuant to the provision of paragraph (1) of Article 10 of the Act with respect to goods pertaining to special declaration which have deteriorated or have been damaged by the time of import declaration, etc. shall append to a written import declaration a supplementary note stating that reduction of customs duty is sought for such goods pursuant to the provision of the said paragraph.
(3)A person who seeks reduction of customs duty prescribed in paragraph (1) of Article 10 of the Act for the reason that goods to which the self-assessment system applies have deteriorated or have been damaged after their import declaration, etc. was made, but before import permission is granted (or, before approval is granted, 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; the same applies in the next paragraph) may request reassessment prescribed in paragraph (1) of Article 7-15 (Request for reassessment) of the Customs Act with respect to the basis of duty assessment or the amount of duty, pertaining to the declaration of duty payment for such goods as prescribed in paragraph (1) of Article 7 (Declaration) or paragraph (1) of Article 7-14 (Declaration for amendment), of the said Act.
(4)A person who, pursuant to the provision of paragraph (1) of Article 10 of the Act, seeks reduction of customs duty for goods to which the official assessment system provided for in item (ii) of paragraph (1) of Article 6-2 (Official assessment system) of the Customs Act applies, shall file with the Director General of Customs having jurisdiction over the place of their importation a written application stating the matters set forth in the items of paragraph (1) before import permission is granted for the goods for which such reduction is sought.

(Procedures for refund of customs duty due to deterioration, damage, etc.)

Article 3-2.A person who seeks application of paragraph (2) of Article 10 (Refund of customs duty due to deterioration, damage, etc.) of the Act shall, promptly after cease of a disaster or any other unavoidable accident (hereinafter referred to as “disaster, etc.”), file with the Director General of Customs having jurisdiction over the place of importation a written notification stating, with respect to goods destroyed, deteriorated or damaged by the disaster, etc., their marks, numbers, descriptions, quantities, values, the amount of customs duty levied, the date of import permission, the number of import permit (in the case of goods pertaining to special declaration, the matters required are their marks, numbers, descriptions, quantities, values, the amount of customs duty levied, the date of filing a written special declaration and its number or the date of issuance of, and the number of, a written notice of determination (i.e., a written notice of determination provided for in paragraph (4) of Article 7-16 (Written notice of reassessment or of determination) of the Customs Act; hereinafter the same applies)), the place where such goods were stored, the extent of damage caused by the disaster, etc. and any other relevant matters, and shall obtain confirmation of these matters from the Director General of Customs. In this case, if the Director General of Customs has confirmed the matters stated in the written notice, he shall deliver a written confirmation to the person who has submitted the written notice.
(2)A person who seeks refund of customs duty pursuant to the provision of paragraph (2) of Article 10 of the Act shall, within three months from the date on which the disaster, etc. ceased, file with the Director General of Customs having jurisdiction over the place of importation a written application stating the amount to be refunded and the basis of calculation of such amount, accompanied by a written confirmation referred to in the second sentence of the preceding paragraph and import permit of goods pertaining to such refund or any other customs certificate issued in lieu thereof (or, in the case of goods pertaining to special declaration, a document proving that a written special declaration was filed, a written notice of determination or other customs certificate issued in lieu thereof).

(Application mutatis mutandis of the provisions concerning procedures, etc. for refund of customs duty due to deterioration, damage, etc.)

Article 3-3.Paragraph (2) of Article 2 and the preceding Article apply mutatis mutandis to the case where paragraph (3) of Article 10 (Refund of customs duty due to deterioration, damage, etc.) of the Act applies. In this case, the term “the total amount of customs duty to have been paid for such goods (excluding the amount of incidental duty (i.e., incidental duty defined in item (iv-2) of paragraph (1) of Article 2 (Definitions) of the Customs Act; hereinafter the same applies))” in item (i) of paragraph (2) of Article 2 shall be read as “the total amount of customs duty on such goods for which the time limit for payment has been extended”; the term “the amount of customs duty (excluding incidental duty)” in item (ii) of paragraph (2) of Article 2 shall be read as “the amount of customs duty”; the term “promptly after cease of a disaster or any other unavoidable accident (hereinafter referred to as “disaster, etc.”), file with the Director General of Customs having jurisdiction over the place of importation a written notification stating, with respect to goods destroyed, deteriorated or damaged by the disaster, etc.,” in paragraph (1) of the preceding Article shall be read as “within the extended period of time, file with the Director General of Customs having jurisdiction over the place of importation, a written notification stating, with respect to goods destroyed, deteriorated or damaged by a disaster or any other unavoidable accident,”; the term “its number or the date of issuance of, and the number of, a written notice of determination (i.e., a written notice of determination provided for in paragraph (4) of Article 7-16 (Written notice of reassessment or of determination) of the Customs Act; hereinafter the same applies))” in paragraph 1 of the preceding Article shall be read as “its number”; and the terms “within three months from the date on which the disaster, etc. ceased” and “a document proving that a written special declaration was filed, a written notice of determination or other customs certificate issued in lieu thereof” in paragraph (2) of the preceding Article shall be read as “within the extended period of time”; and “a document proving that a written special declaration was filed”, respectively.

Article 3-4.Paragraph (2) of Article 2 and Article 3-2 apply mutatis mutandis to the case where paragraph (4) of Article 10 (Deduction from customs duty due to deterioration, damage, etc.) of the Act applies. In this case, the term “the total amount of customs duty to have been paid for such goods (excluding the amount of incidental duty (i.e., incidental duty defined in item (iv-2) of paragraph (1) of Article 2 (Definitions) of the Customs Act; hereinafter the same applies))” in item (i) of paragraph (2) of Article 2 shall be read as “the total amount of customs duty chargeable”; the term “the amount of customs duty (excluding incidental duty)” in item (ii) of paragraph (2) of Article 2 shall be read as “the amount of customs duty”; the terms “promptly after cease of a disaster or any other unavoidable accident (hereinafter referred to as “disaster, etc.”), file with the Director General of Customs having jurisdiction over the place of importation a written notification stating, with respect to goods destroyed, deteriorated or damaged by the disaster, etc.,” and “the amount of customs duty levied, the date of import permission and the number of the import permit (in the case of goods pertaining to special declaration, the matters required are their marks, numbers, descriptions, quantities, values, the amount of customs duty levied, and the date of filing a written special declaration and its number or the date of issuance of, and the number of, a written notice of determination (i.e., a written notice of determination provided for in paragraph (4) of Article 7-16 (Written notice of reassessment or of determination) of the Customs Act; hereinafter the same applies))” in paragraph (1) of Article 3-2 shall be read as “within the time limit for filing a written special declaration of goods pertaining to the deduction, file with the Director General of Customs having jurisdiction over the place of importation a written notification stating, with respect to goods destroyed, deteriorated or damaged by a disaster or any other unavoidable accident,” and “the date of import permission, the number of import permit”, respectively; and the terms “within three months from the date on which the disaster, etc. ceased” and “thereof (in the case of goods pertaining to special declaration, a document proving that a written special declaration was filed, a written notice of determination or other customs certificate issued in lieu thereof)” in paragraph (2) of Article 3-2 shall be read as “within the time limit for filing a written special declaration for goods pertaining to deduction” and “thereof” respectively.

Chapter 3Reduction of customs duty on goods exported for processing or repair

(Amount of customs duty to be reduced for goods exported for processing or repair)

Article 4.The amount of customs duty to be reduced as prescribed in Article 11 (Reduction of customs duty on goods exported for processing or repair) of the Act shall be the whole amount calculated pursuant to the provision of the said Article. However, if the exported goods provided for in the said Article (hereinafter in this Article referred to as “exported goods”) fall under those goods or products provided for in the proviso to item (x) of Article 14 (Exclusion from application of duty exemption to re-imported goods) of the Act, the amount of customs duty to be reduced shall be the amount obtained by multiplying the amount of customs duty to be levied on imported goods as provided for in Article 11 of the Act (i.e., the amount of customs duty which would be obtained had no customs duty been reduced under the said Article) by the ratio of the amount of customs value of item (i) minus the amount of customs value of item (ii) to the customs value of such imported goods:
(i)the customs value, had such exported goods been imported in the nature and shape at the time of their export permission;
(ii)the customs value of imported goods which constituted the basis for calculating the amount of customs duty reduced, exempted, refunded or deducted with respect to such exported goods pursuant to the provision of Articles 17 to 20 of the Act (if such customs value exceeds that of the preceding item, the exceeding amount shall be deducted therefrom).

(Procedures for exportation of goods for processing or repair)

Article 5.A person who exports goods for which reduction of customs duty is sought pursuant to the provision of Article 11 (Reduction of customs duty on goods exported for processing or repair) of the Act shall, at the time of exportation, (a) append to a written export declaration a supplementary note stating that they are exported for processing or repair and the scheduled date and place of their importation, (b) attach to it a written declaration stating the following matters and a document demonstrating that they are exported for processing or repair, and (c) obtain confirmation of the Director General of Customs with respect to the matters so stated in the declaration:
(i)the nature and shape of such goods and any other matters necessary for identification of such goods at the time of their re-importation;
(ii)details of such processing or repair and, in the case of processing, the reason why such processing is difficult to be performed in Japan;
(iii)the basis for calculation of the declared value of such exported goods;
(iv)any other relevant matters.
(2)A person who exports goods referred to in the preceding paragraph shall, if the Director General of Customs so instructs for the purpose of identification of such goods at the time of their re-importation, take, at the time of their exportation, measures necessary for the customs to identify re-importation of such goods, including affixing marks to such goods.

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

Article 5-2.A person who seeks reduction of customs duty pursuant to the provision of Article 11 (Reduction of customs duty on goods exported for processing or repair) of the Act shall, at the time of importation of goods for which reduction of customs duty is sought (or, in the case of goods pertaining to special declaration, at the time of special declaration), file with the Director General of Customs having jurisdiction over the place of their importation a written import declaration (or, in the case of goods pertaining to special declaration, a written special declaration), accompanied by the export permit issued at the time of their exportation or a customs certificate issued in lieu thereof, a document proving processing or repair and a document stating the following matters:
(i)marks, numbers, descriptions and quantities, of such goods at the time of their exportation and importation;
(ii)the customs value of such goods had they been imported in the nature and shape at the time of their export permission;
(iii)the amount of customs duty to be reduced for such goods, and the basis for calculation of such amount;
(iv)any other relevant matters.
(2)A person who seeks reduction of customs duty for goods pertaining to special declaration pursuant to the provision of Article 11 of the Act shall append to a written import declaration of such goods a supplementary note stating that reduction of customs duty is sought for such goods pursuant to the provision of the said Article.

(Procedures for seeking approval of extension of the period of time for re-importation)

Article 5-3.A person who seeks approval of the Director General of Customs as referred to in Article 11 (Reduction of customs duty on goods exported for processing or repair) of the Act shall, within one year from the date of export permission of goods for which such approval is sought, file with the Director General of Customs having jurisdiction over the place of their exportation, a written application stating the description and quantity of such goods, the scheduled date and place of their importation, the reason for seeking such approval and any other relevant matters.

Chapter 3-2Reduction of, or exemption from, customs duty on daily necessities

(Designation of standard relating to pork)

Article 5-4.The pork the standard of which is to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 12 (Application mutatis mutandis of the provisions pertaining to reduction of, or exemption from, customs duty on staple food to pork) of the Act shall be half carcass of pork falling under the category of the designated edible meat provided for in paragraph (3) of Article 2 of the Act concerning the Stabilization of Price of Live-Stock Products (Act No. 183 of 1961).

Chapter 4Reduction of, or exemption from, customs duty on raw materials for manufacture

(Designation of feeds and raw materials for feeds)

Article 6.Feeds to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 13 (Reduction of, or exemption from, customs duty on raw materials for manufacture) of the Act shall be mixed feeds unfit for purposes other than for animal feeding and meet the standards prescribed by the Ordinance of the Ministry of Finance, or shall be feeds consisting of a single raw material and meet the standards prescribed by the Ordinance of the Ministry of Finance (hereinafter in this Article and in the next Article referred to as “unmixed feeds”), and raw materials to be prescribed by Cabinet Order, as provided for in the said item shall, in the case of mixed feeds, be maize (corn), rye, powdered banana, sugar (limited to sugar whose sucrose content, by weight in the dry state, corresponds to a polarimeter reading of 98.5゜or more), molasses, manioc, and sliced and half-dried sweet potatoes (including, in the case of manioc or sliced and half-dried sweet potatoes, those in the form of powder or pellets) and, in the case of unmixed feeds, be maize (corn).

(Amount of customs duty to be reduced or exempted with respect to raw materials for manufacture)

Article 6-2.The amount of customs duty to be reduced or exempted pursuant to the provision of paragraph (1) of Article 13 (Reduction of, or exemption from, customs duty on raw materials for manufacture) of the Act shall be the amount specified in the right columns of the following table for each of the kinds of imported raw materials set forth in the middle columns thereof which are used for the manufacture of the products set forth in the left columns thereof:
productsimported raw materialsamount to be reduced or exempted
(i) mixed feedskaoliang and other grain sorghums, maize (corn), rye, powdered banana, sugar (its sucrose content, by weight in dry state, corresponds to a polarimeter reading of 98.5º or more), molasses, manioc or sliced and half-dried sweet potatoes (including powder or pellets of manioc and sliced and half-dried sweet potatoes)whole amount
(ii) unmixed feedskaoliang and other grain sorghum or maize (corn)whole amount
(iii) groundnut oilGroundnutwhole amount
(2)If the proportion of the quantity of manufactured products to that of the imported raw materials set forth in the table of the preceding paragraph is lower than the proportion deemed to be reasonable, taking account of the manufacturing process, facilities or equipment of the factory and other circumstances, the manufacture provided for in paragraph (1) of Article 13 of the Act shall be deemed not to have been carried out for the quantity of the imported raw materials corresponding to the shortfall in quantity of the manufactured products.

(Procedures for applying for approval of a manufacturing factory)

Article 6-3.A person who seeks approval of a manufacturing factory provided for in paragraph (1) of Article 13 (Reduction of, or exemption from, customs duty on raw materials for manufacture) of the Act shall file with the Director General of Customs having jurisdiction over the location of the factory a written application stating the following matters:
(i)the name, location, composition and total floor space of such factory;
(ii)the desired period of time of approval for such factory;
(iii)descriptions of raw materials intended to be used in such factory while reduction of, or exemption from, customs duty, as prescribed in paragraph (1) of Article 13 of the Act being granted;
(iv)means and plan of the manufacture to be performed at such factory, using raw materials set forth in the preceding item and descriptions of products to be so manufactured.
(2)The written application referred to in the preceding paragraph shall be accompanied by a plan or drawing showing the location of the manufacturing factory for which such approval is sought and its vicinity. However, if the Director General of Customs finds that such plan or drawing is unnecessary to be accompanied, he may admit such plan or drawing to be omitted.

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

Article 7.A person who seeks reduction of, or exemption from, customs duty pursuant to the provision of paragraph (1) of Article 13 (Reduction of, or exemption from, customs duty on raw materials for manufacture) of the Act shall, at the time of import declaration of raw materials for which reduction of, or exemption from, customs duty is sought (or, in the case of goods pertaining to special declaration, at the time of special declaration), file with the Director General of Customs having jurisdiction over the place of their importation a document stating descriptions and quantities of the raw materials, descriptions and estimated quantities of products to be manufactured therefrom, the name and location of the manufacturing factory for which approval has been granted, the place where such raw materials are stored and the period of time required for manufacture.
(2)Import declaration of raw materials referred to in the preceding paragraph shall be made in the name of a manufacturer to whom approval provided for in paragraph (1) of Article 13 of the Act has been granted.

(Procedures for use of raw materials for manufacture in combination with other raw materials of the same kind)

Article 8.A person who seeks approval of the Director General of Customs pursuant to the provision of paragraph (4) of Article 13 (Use of raw materials for manufacture in combination with other raw materials of the same kind) of the Act shall, before using raw materials for manufacture (i.e., raw materials for manufacture provided for in paragraph (4) of Article 13 of the Act; hereinafter the same applies) in combination with other raw materials of the same kind, file a written application stating descriptions and quantities of such other raw materials with the Director General of Customs having jurisdiction over the location of the manufacturing factory where such other raw materials are to be used.
(2)In the case where the Director General of Customs considers that a written application prescribed in the preceding paragraph is not necessary to be filed each time raw materials for manufacture are used in combination with other raw materials of the same kind, taking account of the nature of raw materials for manufacture and of other raw materials of the same kind, the manufacturing process and any other circumstances, such written application may be filed in a single consolidated form, covering the whole manufacture performed within a specific period of time. In this case, if the Director General of Customs finds that any of the matters specified in the preceding paragraph are unnecessary to be stated, such matters as found unnecessary may be omitted.

(Notification and examination upon completion of manufacture)

Article 9.Notification prescribed in paragraph (5) of Article 13 (Examination upon completion of manufacture) of the Act shall be made in writing, stating the following matters, to the customs having jurisdiction over the place where the manufacturing factory is located:
(i)descriptions and quantities of products and by-products manufactured from raw materials for manufacture;
(ii)descriptions and quantities of raw materials for manufacture used, the name of the customs office pertaining to import permission, the date of such permission and the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number);
(iii)if the raw materials for manufacture referred to in the preceding item were used in combination with other raw materials of the same kind, descriptions and quantities of the other raw materials and the date on which the approval prescribed in paragraph (4) of Article 13 of the Act was given with respect to the use of such other raw materials;
(iv)the name and location of the manufacturing factory.
(2)In cases where manufacture is performed in a manufacturing factory which has been designated, at the time of approval of the manufacturing factory provided for in paragraph (1) of Article 13 (Reduction of, or exemption from, customs duty on raw materials for manufacture) of the Act, by the Director General of Customs as a factory for which examination is required upon receipt of the notification provided for in the preceding paragraph, taking account of the kinds of raw materials used and those of the products manufactured therefrom, the means and period of manufacture and any other circumstances, a person who performs manufacture in such manufacturing factory, using the raw materials for manufacture shall have the products examined each time the Director General of Customs, upon receipt of such notification, considers necessary, whereas, if such manufacture is performed in any other manufacturing factory, a person who performs such manufacture shall have the products examined at the time when the Director General of Customs considers necessary.
(3)When examination was performed upon notification provided for in the preceding paragraph, the customs shall deliver a written result of products examination to a person who made the notification.

(Procedures for applying for approval of use, etc. of raw materials for manufacture for purposes other than for those intended)

Article 10.A person who seeks approval of the Director General of Customs as referred to in the proviso to paragraph (6) of Article 13 (Use, etc. of raw materials for manufacture for purposes other than for those intended) of the Act shall file a written application stating the following matters with the Director General of Customs having jurisdiction over the location where raw materials for manufacture for which such approval is sought are stored:
(i)descriptions, quantities and values, of such raw materials;
(ii)the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number);
(iii)the purpose of using such raw materials for which customs duty has been reduced or exempted, and the place where they are stored;
(iv)the reason for seeking approval.

(Procedures required in the case where raw materials for manufacture, etc. were lost or are to be destroyed)

Article 11.A person who has been granted reduction of, or exemption from, customs duty pursuant to the provision of paragraph (1) of Article 13 (Reduction of, or exemption from, customs duty on raw materials for manufacture) of the Act (including a person to whom raw materials for manufacture pertaining to a written notification referred to in the next Article have been transferred; hereinafter the same applies in this Chapter) shall, if the raw materials for manufacture or the products manufactured therefrom were lost due to a disaster or for any other unavoidable reason within the period of time specified in the said paragraph, file without delay with the Director General of Customs having jurisdiction over the location where such raw materials or products were stored a written notification stating descriptions and quantities of such raw materials or products lost, the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number) and the date and place of, and the reason for, their loss; provided, however, that this does not apply to the case where such products were lost after having undergone the examination provided for in paragraph (5) of Article 13 of the Act.
(2)A person who seeks approval of destruction provided for in the second sentence of paragraph (7) of Article 13 (Loss, destruction, etc. of raw materials for manufacture, etc.) of the Act, shall file with the Director General of Customs having jurisdiction over the location where such raw materials or products are stored a written application stating descriptions and quantities of such raw materials or products to be destroyed, the place where they are stored, the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number) and the date and time of, the means of, and the reason for, such destruction.
(3)A person who seeks reduction of customs duty pursuant to the provision of paragraph (1) of Article 10 (Reduction of customs duty due to deterioration or damage) of the Act, as applied mutatis mutandis pursuant to the second sentence of paragraph (7) of Article 13 of the Act shall, before using raw materials or products for which such reduction is sought for purposes other than for those specified in the items of paragraph (1) of Article 13 of the Act or transferring such raw materials or products to be used for purposes other than for those specified in the said items, file with the Director General of Customs having jurisdiction over the place where such raw materials or products are stored a written application stating, in addition to the matters set forth in the items of paragraph (1) of Article 3, the place where such raw materials or products are stored, the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number), and shall have such raw materials or products examined by the customs.

(Notification in the case where raw materials for manufacture are transferred)

Article 11-2.A person who has been granted reduction of, or exemption from, customs duty pursuant to the provision of paragraph (1) of Article 13 (Reduction of, or exemption from, customs duty on raw materials for manufacture) of the Act shall, if he transfers, within the period of time specified in the said paragraph, such duty-reduced or duty-exempt raw materials for manufacture to be used for the purpose specified in the items of the said paragraph in any other manufacturing factory approved by the Director General of Customs pursuant to the provision of the said paragraph, file in advance a written notification stating the following matters, signed jointly by a person to whom such raw materials are to be transferred with the Director General of Customs having jurisdiction over the place where such raw materials are stored:
(i)names and addresses of the transferor and transferee;
(ii)descriptions and quantities of such raw materials and the amount of customs duty reduced or exempted;
(iii)the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number);
(iv)the place where such raw materials are stored;
(v)the name and location of the manufacturing factory to which such raw materials are to be transferred;
(vi)the reason for the transfer.

(Obligation to keep records concerning raw materials for manufacture)

Article 12.A person who has been granted reduction of, or exemption from, customs duty pursuant to the provision of paragraph (1) of Article 13 (Reduction of, or exemption from, customs duty on raw materials for manufacture) of the Act shall keep books in each of the manufacturing factories, and shall state therein the following matters:
(i)descriptions and quantities of raw materials for manufacture brought into the manufacturing factory, the date on which they were so brought, the name of customs office pertaining to import permission, the date of such permission and the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number);
(ii)descriptions and quantities of raw materials for manufacture used, or those of any other raw materials of the same kind used in combination therewith, and the date on which they were so used;
(iii)descriptions and quantities of products manufactured from raw materials for manufacture (hereinafter in this paragraph referred to as “products”) and those of by-products, and the date on which they were so manufactured;
(iv)descriptions and quantities of products or by-products which have undergone examination provided for in paragraph (5) of Article 13 of the Act, and the date of such examination;
(v)descriptions and quantities of raw materials for manufacture and products or by-products which were brought out of the manufacturing factory, and the place to which, and the date on which they were so brought out;
(vi)descriptions and quantities of raw materials for manufacture and of products or by-products, lost or destroyed, if any, in the manufacturing factory, and the date and place of, and the reason for, their loss or destruction.
(2)If the Director General of Customs finds that the matters set forth in the items of the preceding paragraph are not necessary to be stated, taking account of the quantity of raw materials for manufacture, the duration of the manufacturing operations and any other circumstances, he may admit such matters as found unnecessary to be omitted.

Chapter 5Unconditional exemption from customs duty

(Application for exemption from customs duty)

Article 13.A person who seeks exemption from customs duty prescribed in Article 14 (Unconditional exemption from customs duty) of the Act shall, if goods are those for which a written import declaration (or, in the case of goods pertaining to special declaration, a written special declaration) is required to be filed, state in that declaration the fact of his seeking such exemption.

(Designation of exposition, etc.)

Article 13-2.Expositions, fairs or other similar events to be prescribed by Cabinet Order, as provided for in item (iii-3) of Article 14 (Unconditional exemption from customs duty on catalogs, etc. for exposition, etc.) of the Act shall be international expositions which are held under international treaties concerning international exhibitions, and expositions, fairs and other similar events, hosted by an international organization, the Japanese or foreign government or local public entity, general incorporated association or general incorporated foundation and such other equivalent expositions, fairs and events as may be designated by the Ordinance of the Ministry of Finance.

(Designation of samples of extremely small value)

Article 13-3.Samples to be prescribed by Cabinet Order as those of extremely small value, as provided for in item (vi) of Article 14 (Unconditional exemption from customs duty on samples for soliciting orders) of the Act shall be any of the articles as set forth below (excluding liquors) whose total amount of customs value is not more than 5,000 yen:
(i)articles marked with indications of samples or any other articles for which necessary measures have been taken to ensure that they are used as samples;
(ii)articles, other than those set forth in the preceding item, which are packaged in a quantity appropriate to be served as samples, or the customs value of which does not exceed, per piece (or, per package, in the case of articles which cannot be counted in terms of number of pieces; hereinafter the same applies in this item), 1,000 yen (limited to one piece for the sample of the same kind and nature).

(Procedures for duty exemption pertaining to importation of samples for soliciting orders)

Article 13-4.A person who seeks exemption from customs duty for goods pertaining to special declaration pursuant to the provision of item (vi) of Article 14 (Unconditional exemption from customs duty) of the Act shall append to a written import declaration of such goods a supplementary note stating that he seeks exemption from customs duty for such goods pursuant to the provision of the said item.

(Designation of labels which are exempted from customs duty)

Article 13-5.Labels which are exempted from customs duty pursuant to the provision of item (vi-2) of Article 14 (Unconditional exemption from customs duty on labels) of the Act shall be those issued, with respect to electric wire, electric appliances and other similar goods exported from Japan, by a competent organization guaranteeing their quality in the country of destination for the purpose of indicating that such goods meet the quality standards required in that country for the prevention of fire or for public safety.

(Accompanied goods not granted unconditional exemption from customs duty)

Article 13-6.Goods to be designated by Cabinet Order, as provided for in item (vii) of Article 14 (Unconditional exemption from customs duty) of the Act shall be those specified respectively in the right columns of the following table for each of the categories of the imported goods as set forth in the left columns thereof:
imported goodsgoods not granted unconditional exemption
(i) goods of heading 10.06 of the Appended Tariff Schedule of the Actgoods other than the imported goods falling under the following case: where the total quantity of (a) the quantity of goods imported by each importer and (b) the quantity of goods imported, during one year preceding the date of such importation, by such importer for his personal use, after having notified pursuant to the provision of Article 35 (Notice of import quantity of rice) of the Act for Stabilization of Supply, Demand and Prices of Staple Food (Act No.113 of 1994), is not more than 100 kilograms (in Articles 16-3 and 16-4 referred to as “goods eligible for duty exemption”)
(ii) goods set forth in headings 22.03 to 22.08 and Chapter 24 of the Appended Tariff Schedule of the Act, and other goods as may be designated by the Ordinance of the Ministry of Financegoods other than the imported goods falling under the following case: where the quantity of goods imported by each importer is not more than the quantity to be specified for each of such imported goods by the Ordinance of the Ministry of Finance
(iii) goods other than those set forth in the preceding two items (excluding personal items intended for personal use of an importer, and goods designated by the Ordinance of Ministry of Finance as equipment necessary for his professional use)goods other than the imported goods falling under the following case: where the total value of imported goods calculated for each importer pursuant to the provision of the Ordinance of the Ministry of Finance is not more than the value to be prescribed by the Ordinance within 200,000 yen

(Household goods to be moved, not granted unconditional exemption from customs duty)

Article 13-7.The preceding Article applies mutatis mutandis to those goods to be designated by Cabinet Order under item (viii) of Article 14 (Unconditional exemption from customs duty) of the Act. In this case, the term “an importer” in the left column of item (iii) of the table of the preceding Article shall be read as “an importer or any member of his family”.

(Procedures for exemption from customs duty for unaccompanied goods or for household goods to be moved)

Article 14.A person who, pursuant to the provision of item (vii) or (viii) of Article 14 (Unconditional exemption from customs duty on personal effects and household goods to be moved) of the Act, seeks exemption from customs duty for goods imported as unaccompanied goods provided for in the said item shall, at the time of his entry into Japan, file with the customs a written declaration stating descriptions and quantities of such goods, the scheduled date and place of importation and the place of shipment, and have such declaration confirmed by the customs, and shall import such goods within six months from his entry into Japan unless the Director General of Customs finds that there are any special and unavoidable circumstances for his failure to meet the time limit.
(2)The customs shall, when a written declaration referred to in the preceding paragraph is filed, state therein the fact that such declaration has been made, and return it to the declarant.
(3)A person who imports goods referred to in paragraph (1) shall, at the time of import declaration, submit to the Director General of Customs having jurisdiction over the place of their importation the written declaration which has been returned pursuant to the provision of the preceding paragraph.

(Designation of duty-exempt containers which are to be re-imported)

Article 15.Containers (including goods of the similar kind; hereinafter the same applies in this Article and Articles 32 and 33) to be designated by Cabinet Order as provided for in item (xi) of Article 14 (Exemption from customs duty on re-imported containers) of the Act shall be the following containers:
(i)cans, bottles, barrels, pots, boxes, bags or bobbins;
(ii)cylinders, containers and other similar goods, used repeatedly for transportation of goods;
(iii)in addition to those set forth in the preceding two items, such other containers as may be designated by the Minister of Finance.

(Procedures for importation of goods exempted from customs duty subject to re-importation)

Article 16.A person who seeks exemption from customs duty pursuant to the provision of item (x), (xi) or (xiv) of Article 14 (Unconditional exemption from customs duty) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of goods pertaining to special declaration, at the time of special declaration), produce to the Director General of Customs having jurisdiction over the place of their importation, the export permit of such goods (or, in the case of goods pertaining to special declaration, their export permit and import permit) or a customs certificate issued in lieu thereof; provided, however, that this does not apply to the case where it is evident from other documents that such goods fall under the said items, or where such goods (limited to containers set forth in item (ii) of the preceding Article, for which exemption from customs duty is sought pursuant to the provision of item (xi) of the said Article) are those pertaining to special declaration of an authorized exporter/importer (i.e., a person who has been granted both the approval referred to in paragraph (1) of Article 7-2 (Special provision for declaration) of the Customs Act and the approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provision for export declaration) of the said Act), exported by such exporter/importer.
(2)In the case where, at the time of exportation, a document for duty refund provided for in paragraph (2) of Article 53-2 was issued or returned pursuant to the provision of the said paragraph or a document provided for in paragraph (2) or (4) of Article 54-2 was returned pursuant to the provision of the said paragraph, with respect to goods to be exempted from customs duty pursuant to the provision of item (x), (xi) or (xiv) of Article 14 of the Act, if, by the time of their importation, customs duty has not yet been refunded (including reduction of the amount of customs duty prescribed in paragraph (5) of Article 19 of the Act) under paragraph (1) of Article 19 (Reduction of, exemption from or refund of, customs duty on raw materials for manufacture of export products, etc.) of the Act or exempted under paragraph (1) of Article 19-2 (Exemption from or refund of, customs duty in the case where products manufactured from dutiable raw materials, etc. are exported, etc.) of the Act, a person who seeks exemption from customs duty for such goods as prescribed in item (x), (xi) or (xiv) of Article 14 of the Act shall, at the time of import declaration of such goods, submit those documents issued or returned at the time of exportation, to the Director General of Customs referred to in the said paragraph.
(3)A person who seeks exemption from customs duty for goods pertaining to special declaration pursuant to the provision of item (x), (xi) (excluding the case where they are used repeatedly for transportation of goods) or (xiv) of Article 14 of the Act shall append to a written import declaration of such goods a supplementary note stating that he seeks duty-exemption for such goods pursuant to the provision of the said item.

(Designation of duty-exempt appliances for persons with physical disabilities, etc.)

Article 16-2.Appliances and other equivalent goods which are exempted from customs duty pursuant to the provision of item (xvi) of Article 14 (Exemption from customs duty on appliances, etc., for persons with physical disabilities) of the Act shall be those as set forth in the following:
(i)artificial limbs and artificial muscles (including parts and accessories thereof) for persons with physical disabilities, wheelchairs and urine containers to be attached thereto;
(ii)braille writers (limited to those of desk or pocket type), typewriters, watches and clocks, measures, thermometers and clinical thermometers for visually impaired persons;
(iii)in addition to those set forth in the preceding two items, appliances and other goods designated by the Ordinance of the Ministry of Finance as those manufactured for the exclusive use of persons with physical disabilities.
(2)Import declaration of appliances and other goods provided for in the preceding paragraph shall be made in the name of a person with physical disabilities or in the name of the Government, local public entities or social welfare corporations, managing such services as provided for in item (iv) of paragraph (2) or item (iv-2) or (v) of paragraph (3), of Article 2 (Definitions) of the Social Welfare Act (Act No. 45 of 1951); provided, however, that this does not apply to the case where it is evident from the structure and function of such goods that they are unlikely to be used readily for any other purposes.

(Designation of goods inappropriate for exemption from customs duty)

Article 16-3.Goods to be designated by Cabinet Order, as provided for in item (xviii) of Article 14 (Unconditional exemption from customs duty) of the Act shall be those as set forth in the following. However, goods which are eligible for duty exemption, but are deemed to be intended for personal use of importers of such goods are excluded from item (i), and goods which are donated to persons domiciled in Japan, but are deemed to be intended for their personal uses are also excluded from items (ii) to (xvi):
(i)goods set forth in heading 10.06 of the Appended Tariff Schedule of the Act;
(ii)goods set forth in heading 17.01 of the Appended Tariff Schedule of the Act;
(iii)goods set forth in subheading 1702.30-2-(1), 1702.40-2, 1702.60-2 or 1702.90-1, -2 or -5-(2)-A of the Appended Tariff Schedule of the Act;
(iv)goods set forth in subheading 2106.90-2-(2)-A or -2-(2)-E-(a)-iii-(ii) of the Appended Tariff Schedule of the Act;
(v)goods set forth in subheading 4202.11 or 4202.21 of the Appended Tariff Schedule of the Act;
(vi)goods set forth in subheading 4203.21 or 4203.29 of the Appended Tariff Schedule of the Act;
(vii)goods set forth in headings 61.01 to 61.10 of the Appended Tariff Schedule of the Act;
(viii)panty hose, tights and garments set forth in heading 61.11 of the Appended Tariff Schedule of the Act;
(ix)goods set forth in headings 61.12 to 61.14 of the Appended Tariff Schedule of the Act;
(x)goods set forth in subheading 6115.10-1, 6115.21, 6115.22 or 6115.29 of the Appended Tariff Schedule of the Act;
(xi)goods set forth in subheading 6401.10-1 or 6401.92-1 of the Appended Tariff Schedule of the Act;
(xii)goods set forth in subheading 6402.12-1 of the Appended Tariff Schedule of the Act;
(xiii)goods set forth in heading 64.03 of the Appended Tariff Schedule of the Act;
(xiv)goods set forth in subheading 6404.19-1 or 6404.20-1 or -2 of the Appended Tariff Schedule of the Act;
(xv)goods set forth in subheading 6405.10-1 of the Appended Tariff Schedule of the Act;
(xvi)goods set forth in subheading 6405.90-1-(1) or -1-(2)-A of the Appended Tariff Schedule of the Act;
(xvii)goods which are imported by any person entering Japan as accompanied goods upon his entry into Japan or which are imported by such person as unaccompanied goods;
(xviii)goods which passengers set forth in paragraph (1) of Article 14 (Exemption from customs duty on accompanied goods of passengers leaving Okinawa Prefecture) of the Temporary Tariff Measures Act (Act No.36 of 1960) have purchased from retailers at the passenger terminal facilities, etc. set forth in the said paragraph, or have purchased from such retailers at the designated sales facilities set forth therein and have been delivered at such passenger terminal facilities, etc., provided that they are subsequently imported at such passenger terminal facilities, etc. by the passengers.

(Procedures for duty-exemption for rice)

Article 16-4.A person who seeks exemption from customs duty for goods set forth in heading 10.06 of the Appended Tariff Schedule of the Act pursuant to the provision of item (vii), (viii) or (xviii) of Article 14 (Unconditional exemption from customs duty on personal effects, etc.) of the Act shall, at the time of import declaration of such goods, submit to the Director General of Customs having jurisdiction over the place of their importation a document clarifying that they fall under those eligible for duty exemption.

(Procedures for importation of duty-reduced goods subject to re-importation)

Article 16-5.A person who seeks reduction of customs duty pursuant to the provision of Article 14-2 (Reduction of customs duty subject to re-importation) of the Act shall file with the Director General of Customs having jurisdiction over the place of their importation a written import declaration of goods for which reduction of customs duty is sought (or, in the case of goods pertaining to special declaration, a written special declaration), accompanied by the export or reshipment permit pertaining to such goods or a customs certificate issued in lieu thereof, and a customs certificate showing the amount of customs duty pertaining to goods as set forth in the items of the said Article.
(2)A person who seeks reduction of customs duty for goods pertaining to special declaration pursuant to the provision of Article 14-2 of the Act shall append to a written import declaration of such goods a supplementary note stating that he seeks reduction of customs duty for such goods pursuant to the provision of the said Article.

(Procedure for duty-exemption for marine products, etc. taken abroad)

Article 16-6.A person who seeks exemption from customs duty pursuant to the provision of paragraph (1) of Article 14-3 (Exemption from customs duty on marine products, etc. taken abroad) of the Act shall, at the time of import declaration of goods for which such exemption is sought (or, in the case of goods pertaining to special declaration, at the time of special declaration), file with the Director General of Customs having jurisdiction over the place of importation a document certifying that such goods are marine products taken abroad by a Japanese vessel which left Japan for fishing or products processed or manufactured on board such Japanese vessel.

(Designation, etc. of processed marine products)

Article 16-7.Products to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 14-3 (Reduction of customs duty on processed marine products) of the Act shall be those products which meet requirements (a) that they require to be processed into marine products set forth in the said paragraph or to be manufactured from such marine products, on board a Japanese vessel which left Japan for fishing, and (b) that their original nature and quantity (i. e., the nature and quantity before having undergone such processing or manufacture) can be identified at the time of importation and which are prescribed by the Ordinance of the Ministry of Finance, .
(2)The amount of customs duty to be reduced pursuant to the provision of paragraph (2) of Article 14-3 of the Act shall be the amount of customs duty chargeable on imported products referred to in the said paragraph, minus the amount of customs duty which, had the marine products been imported in the same nature and quantity as those of marine products before undergoing such processing or manufacture, would be levied on such marine products (if any foreign goods other than such marine products were used for the processing or manufacture, such other foreign goods are included; the same applies in the next paragraph).
(3)A person who seeks reduction of customs duty pursuant to the provision of paragraph (2) of Article 14-3 of the Act shall, at the time of import declaration of the products for which duty reduction is sought (or, in the case of goods pertaining to special declaration, at the time of special declaration), submit to the Director General of Customs having jurisdiction over the place of their importation a detailed document stating descriptions and quantities of such products, descriptions, quantities and values of marine products in the state before undergoing processing or manufacture, the amount of customs duty to be reduced and the basis for calculation of such amount, accompanied by a document certifying that such products have been obtained under the processing or manufacturing operations carried out on board a Japanese vessel which left Japan for fishing.

Chapter 6Exemption from customs duty on goods used for specific purposes

(Designation of facilities managed by persons other than the Government and local public entities)

Article 17.The facilities managed by persons other than the Government and local public entities, as provided for in item (i) of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes) of the Act and prescribed by Cabinet Order shall be those as set forth in the following:
(i)schools provided for in Article 1 of the School Education Act (Act No. 26 of 1947) and schools provided for in paragraph (1) of Article 3 of supplementary provisions of the said Act;
(ii)qualified centers for early childhood education and care provided for in paragraph (7) of Article 2 (Definitions) of the Act on Advancement of Comprehensive Service related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006) and facilities qualified under paragraph (1) or (3) of Article 3 (Qualification of centers for early childhood education and care other than those mentioned above, etc.) of the said Act (excluding centers falling under those set forth in the preceding item);
(iii)special schools or miscellaneous schools provided for in Article 124 or paragraph (1) of Article 134 of the School Education Act, as may be designated by the Minister of Finance;
(iv)private museums provided for in paragraph (2) of Article 2 (Definitions) of the Museum Act (Act No. 285 of 1951), museums established by the National Museum of Nature and Science, Independent Administrative Agency pursuant to the provision of item (i) of Article 12 (Scope of services) of the Act on National Museum of Nature and Science, Independent Administrative Agency (Act No. 172 of 1999), museums of art established by the National Museum of Art, Independent Administrative Agency pursuant to the provision of item (i) of Article 11 (Scope of services) of the Act on National Museum of Art, Independent Administrative Agency (Act No. 177 of 1999), museums established by the National Institutes for Cultural Heritage, Independent Administrative Agency pursuant to the provision of item (i) of paragraph (1) of Article 12 (Scope of services) of the Act on National Institutes for Cultural Heritage, Independent Administrative Agency (Act No. 178 of 1999) and museums, museums of art, botanical gardens, zoological gardens and aquaria established by local independent administrative agencies pursuant to the provision of item (v) of Article 21 (Scope of services) of the Local Independent Administrative Act (Act No. 118 of 2003);
(v)Inter-University Research Institute provided for in paragraph (4) of Article 2 (Definitions) of the National University Corporation Act (Act No. 112 of 2003);
(vi)museums, show places, research institutes, laboratories and other similar facilities (excluding those set forth in the preceding two items) which are designated by the Minister of Finance.

(Procedures pertaining to application for designation of facilities)

Article 18.A headmaster of a special school or private miscellaneous school who seeks designation referred to in item (iii) of the preceding Article shall file with the Minister of Finance a written application stating its purpose, name, location, date of establishment, school regulations, admission capacity, facilities, expenses and management, of the school.
(2)An administrator of facilities who seeks designation referred to in item (vi) of the preceding Article shall file with the Minister of Finance a written application stating the purpose, name, location, date of establishment, regulations, facilities, expenses and management, of such facilities.
(3)Written applications set forth in the preceding two paragraphs shall be filed through the Director General of Customs having jurisdiction over the location of the facilities covered by the applications.
(4)A headmaster of the school designated under item (iii) of the preceding Article or an administrator of the facilities designated under item (vi) of the said Article shall, when there is any change in the purpose, name, location or management, of such school or facilities, immediately submit to the Minister of Finance a written notification stating that fact through the Director General of Customs referred to in the preceding paragraph.

(Procedures for duty-exemption for specimens, articles for reference and articles for scientific research)

Article 19.A person who seeks exemption from customs duty pursuant to the provision of item (i) of paragraph (1) of Article 15 (Exemption from customs duty on specimens, articles for reference, etc. used for specific purposes) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of goods pertaining to special declaration, at the time of special declaration) submit to the Director General of Customs having jurisdiction over the place of their importation a document stating, (a) descriptions, quantities and places of origin, of such goods, (b) purpose, means and place, of exhibition or use thereof, (c) the fact whether duty exemption prescribed in the said item was previously granted for goods identical with, or similar to such goods and (d), in the case of goods for academic research, the fact that they have been newly invented or the reason for difficulties in manufacturing them in Japan.
(2)Import declaration of the goods referred to in the preceding paragraph shall be made in the name of administrator of the facilities provided for in item (i) of paragraph (1) of Article 15 of the Act where such goods are to be exhibited or used (or, in the case of a school, in the name of its schoolmaster).

(Procedures for duty-exemption for gifts)

Article 20.A person who seeks exemption from customs duty pursuant to the provision of items (ii) to (v) of paragraph (1) of Article 15 (Exemption from customs duty for gifts used for specific purposes) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of goods pertaining to special declaration, at the time of special declaration), file with the Director General of Customs having jurisdiction over the place of their importation a document stating descriptions and quantities, and the purpose, means and place of use, of such goods.
(2)The document referred to in the preceding paragraph shall be accompanied by a document which certifies the fact that the goods concerned have been donated and, in cases where the person who has been donated manages the facilities provided for in item (iii) of paragraph (1) of Article 15 of the Act, but is not the national Government or local public entity, a certificate concerning the fact that the facilities are used for social welfare service, issued by the governor of the prefecture or the chief of the municipality where such facilities are located.
(3)Import declaration of the goods referred to in paragraph (1) shall be made in the name of a person who has been donated.

(Designation, etc. of duty-exempt goods consumed at expositions, etc.)

Article 21.Expositions, etc. to be designated by Cabinet Order, as provided for in item (v-2)(c) of paragraph (1) of Article 15 (Exemption from customs duty on goods consumed at expositions, etc. for specific purposes) of the Act shall be those expositions, etc. which fall under the categories of events as provided for in Article 1(a) (Definitions) of the Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events, and goods to be designated by Cabinet Order as those consumed at the expositions, etc. provided for in the said item, shall be those goods specified in paragraph (1)(b) or (c) of Article 6 (Goods consumed at an event) of the said Convention (including fuel oils and other goods designated by the Minister of Finance, which are consumed for the operation of any foreign goods displayed at the site (limited to the site, permitted under paragraph (1) of Article 62-2 (Permission of a customs display area) or paragraph (1) of Article 62-8 (Permission of an integrated customs area) of the Customs Act) of an international exposition which is held under a convention concerning international exhibitions or of an exposition, fair or similar event which is held by an international organization, the Japanese or foreign government or local public entity, general incorporated association or general incorporated foundation).

(Procedures for duty-exemption for goods used at expositions, etc.)

Article 21-2.A person who seeks exemption from customs duty pursuant to the provision of item (v-2) of paragraph (1) of Article 15 (Exemption from customs duty for goods used at expositions, etc. for specific purposes) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of goods pertaining to special declaration, at the time of special declaration), file with the Director General of Customs having jurisdiction over the place of their importation, a document stating descriptions, places of origin, values and quantities of the goods, the basis for calculation of such quantities, the purpose and means of using them, the name, duration and location of the exposition, etc. and the name of an organizer of such exposition, etc.
(2)Import declaration of goods referred to in the preceding paragraph shall be made in the name of an exhibitor of such goods.

(Designation of duty-exempt instruments, etc. for safe landing and take-off, etc. of aircraft)

Article 22.Instruments, appliances and parts thereof to be designated by Cabinet Order, as provided for in item (viii) of paragraph (1) of Article 15 (Exemption from customs duty for instruments, etc. used for such specific purposes as landing and take-off, etc. of aircraft) of the Act shall be those as set forth in the following:
(i)for ground installations:
instrument landing systems;
radar apparatus for air traffic control (including associated display equipment of flight positions);
omni ranges;
distance measuring ground equipment;
simulators (limited to those simulators which incorporate electro-mechanical equipment linked with flight control operations and are designed for turbo-jet aircraft);
weapons detectors and equipment specially produced for preventing any hijacking or any acts of illegally controlling aircraft during its flight;
(ii)for aircraft installations:
receivers for instrument landing system;
communications equipment;
omni range receivers;
marker receivers;
loran receivers;
direction finders;
flight computers;
distance measuring equipment;
weather radar apparatus;
radio altimeters;
duppler radar apparatus;
transponders for air traffic control;
tacans;
integrated flight data recorders;
ground proximity warning systems;
(iii)parts of the instruments, etc. set forth in the preceding two items;
(iv)in addition to those set forth in the preceding three items, articles newly invented or difficult to be produced in Japan, which are used for safe landing, take-off or aviation of aircraft and which are designated by the Ordinance of the Ministry of Finance.

Article 23.(Deleted)

(Procedures for duty-exemption for duty-exempt instruments, etc. used for safe landing or take-off, etc. of aircraft)

Article 24.A person who seeks exemption from customs duty pursuant to the provision of item (viii) of paragraph (1) of Article 15 (Exemption from customs duty for instruments, etc. used for such specific purposes as landing or take-off of aircraft) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of goods pertaining to special declaration, at the time of special declaration), file with the Director General of Customs having jurisdiction over the place of their importation a document stating their descriptions and quantities, and the purpose, means and place of their use.
(2)Import declaration of the goods referred to in the preceding paragraph shall be made in the name of the person who uses them.

(Procedures for duty-exemption for goods to be moved, including automobiles, etc.)

Article 25.A person entering Japan who seeks exemption from customs duty pursuant to the provision of item (ix) of paragraph (1) of Article 15 (Exemption from customs duty for goods to be moved, including automobiles) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought, file with the Director General of Customs having jurisdiction over the place of importation a written application stating descriptions, kinds and quantities, of such goods, the purposes of their use and the place where they are to be mainly used, accompanied by a document certifying that they have already been used by such person or members of his family before his entry into Japan (in the case of a vessel or aircraft, a document certifying that it has been used by such person or members of his family at least for one year before his entry into Japan), and shall also produce to the customs a document certifying that his entry into Japan is for the purpose of moving his residence to Japan.
(2)Import declaration of the goods referred to in the preceding paragraph shall be made in the name of a person entering Japan referred to in the said paragraph.
(3)Article 14 applies mutatis mutandis to a person who seeks exemption from customs duty pursuant to the provision of item (ix) of paragraph (1) of Article 15 of the Act with respect to an automobile, vessel or aircraft imported as unaccompanied goods as provided for in the said item. In this case, application of the preceding two paragraphs shall not be precluded.

(Designation of duty-exempt goods subject to using for specific purposes, under international treaties)

Article 25-2.Goods to be designated by Cabinet Order, as provided for in item (x) of paragraph (1) of Article 15 (Exemption from customs duty for goods used for specific purposes under international treaties) of the Act shall be the following goods:
(i)goods which fall under Note 13 to Section II of Part I of Schedule XXXVIII-Japan annexed to the Marrakesh Protocol to the General Agreement on Tariffs and Trade 1994 in Annex 1A to the Agreement Establishing the World Trade Organization;
(ii)goods which fall under 3(a) of Article 8 of the Convention on Assistance in the Case of a Nuclear Accident or Radiological Emergency (in Article 25-4 referred to as “the Convention on Assistance in the Case of a Nuclear Accident, etc.”);
(iii)goods which fall under 3 of Article 18 of the Agreement Among the Government of Canada, the Governments of Member States of the European Space Agency, the Government of Japan, the Government of the Russian Federation, and the Government of the United States of America concerning Cooperation on the Civil International Space Station;
(iv)goods which fall under 1 of Article 13 of the Agreement between the Government of Japan and the European Atomic Energy Community for the Joint Implementation of the Broader Approach Activities in the Field of Fusion Energy Research.

(Procedures for exemption from customs duty for duty-exempt goods subject to using for specific purposes, under international treaties)

Article 25-3.A person who seeks exemption from customs duty pursuant to the provision of item (x) of paragraph (1) of Article 15 (Exemption from customs duty for goods used for specific purposes under international treaties) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of goods pertaining to special declaration, at the time of special declaration), submit to the Director General of Customs having jurisdiction over the place of importation a document stating the following matters. However, the Director General of Customs may, if he finds that any of these matters are unnecessary to be stated, admit such matters as found unnecessary to be omitted:
(i)descriptions, types, quantities and values, of such goods;
(ii)the name of a manufacturer and the place of manufacture, of such goods;
(iii)the purpose of using such goods and the place where they are to be used.
(2)Import declaration of the goods referred to in the preceding paragraph shall be made in the name of a person who uses them.

(Keeping of Books, etc.)

Article 25-4.A person who uses duty-exempt goods pursuant to the provision of item (x) of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes under international treaties) of the Act for the purpose for which exemption from customs duty has been granted shall keep books stating the following matters at the place of business where such goods were brought (in the case of goods set forth in item (ii) of Article 25-2, the competent authorities referred to in Article 4-1 of the Convention on Assistance in the Case of a Nuclear Accident, etc. shall keep books; hereinafter the same applies in this Article). However, matters set forth in items (i) to (iii) may be omitted, if import permits of such goods (excluding goods pertaining to special declaration) are kept at the place of business:
(i)descriptions, types and quantities, of such goods;
(ii)values or quantities of such goods which constitute the basis for duty assessment, as stated in the import permit or written special declaration, of such goods and the amount of customs duty exempted;
(iii)the name of customs office pertaining to import permission of such goods, the date of such permission and the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number);
(iv)the date on which such goods were brought into the place of business and the date on which they were used for the purpose for which duty exemption has been granted;
(v)the place where such goods were used.

(Notification, etc. of use for purposes other than those specified, of duty-exempt goods subject to using for specific purposes)

Article 26.A person (including a person who has been transferred goods under paragraph (5); hereinafter the same applies in this Article) who has been granted exemption from customs duty pursuant to the provision of the items of paragraph (1) of Article 15 (Exemption from customs duty for goods used for specified purposes) of the Act shall, if he, during the period of time specified in the said paragraph, uses the duty-exempt goods or transfers them to be used, for purposes other than those specified in the said items, file in advance with the Director General of Customs having jurisdiction over the place where they are stored, a written notification stating descriptions and quantities of such goods, the name of customs office pertaining to their import permission, the date of such import permission, the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number), the new purpose for which they are to be used and the scheduled date of such use or the address and name of a person to whom they are to be transferred and the scheduled date of such transfer; provided, however, that this does not apply to the case where they have undergone the examination provided for in the next paragraph.
(2)A person who seeks reduction of customs duty pursuant to the provision of paragraph (1) of Article 10 (Reduction of customs duty due to deterioration or damage) of the Act, as applied mutatis mutandis pursuant to the second sentence of paragraph (2) of Article 15 (Uses of goods for purposes other than those specified due to deterioration or damage, etc.) of the Act shall, before using goods for which duty reduction is sought or transferring such goods to be used, for purposes other than those specified in the items of paragraph (1) of Article 15 of the Act, file with the Director General of Customs having jurisdiction over the place where such goods are stored, a written application stating, in addition to the matters set forth in the items of paragraph (1) of Article 3, the name of customs office pertaining to import permission of such goods, the date of import permission, the number of import permit, the new purpose for which they are to be used, the scheduled date of, and the reason for, such new use, the address and name of a person to whom they are to be transferred, and the date of, and the reason for, such transfer, and shall have such goods examined by the customs.
(3)A person who has been granted exemption from customs duty pursuant to the provision of the items of paragraph (1) of Article 15 of the Act shall, if he changes the place where duty-exempt goods are to be used within the period of time specified in the said paragraph, notify that fact to the Director General of Customs having jurisdiction over the place where they are stored.
(4)The Director General of Customs may, if it is found necessary to verify whether goods exempted from customs duty pursuant to the provision of the items of paragraph (1) of Article 15 of the Act are actually used for the purpose set forth in the said items, request a person who has been granted such duty exemption to submit a report on their actual use.
(5)A person who has been granted exemption from customs duty pursuant to the provision of items (i) to (v-2), (viii) and (x) of paragraph (1) of Article 15 of the Act shall, if he transfers duty-exempt goods to be used for the purpose specified in the said items within the period of time specified in the said paragraph, file in advance with the Director General of Customs having jurisdiction over the place where such goods are stored, a written notification, jointly signed by a person who is to be so transferred, stating the following matters. In this case, notification prescribed in paragraph (3) may be omitted:
(i)names and addresses of the transferor and transferee;
(ii)descriptions and quantities of such goods and the amount of customs duty exempted;
(iii)the name of customs office pertaining to import permission of such goods, the date of such permission and the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number);
(iv)the purpose for which customs duty on such goods was exempted and the place of using such goods;
(v)the reason for the transfer;
(vi)the purpose, means and place of using such goods after the transfer.

Chapter 7Exemption from customs duty on goods for diplomats, etc.

(Designation of officials of an embassy, legation, etc. )

Article 27.The officials to be designated by Cabinet Order, as provided for in item (iv) of paragraph (1) of Article 16 (Exemption from customs duty on goods for diplomats, etc.) of the Act shall be those deemed to be in the positions corresponding to or equivalent to the following positions in Japanese diplomatic establishments abroad:
(i)counselor, first, second or third secretary and attache, of an embassy or legation;
(ii)consul general, consul and vice consul, of a consulate general or consulate;
(iii)attache, assistant attache and chancellor, of an embassy, legation, consulate general or consulate.

(Application for exemption from customs duty)

Article 27-2.A person who seeks exemption from customs duty pursuant to the provision of paragraph (1) of Article 16 (Exemption from customs duty on goods for diplomats, etc.) of the Act shall, if goods are those for which a written import declaration is required to be filed, state therein the fact of his seeking such exemption.

(Designation of goods for diplomats, etc. with respect to which customs duty is collected in cases where they are used for purposes other than those intended)

Article 28.Goods to be designated by Cabinet Order, as provided for in paragraph (2) of Article 16 (Uses of goods for diplomats, etc. for purposes other than those intended) of the Act shall be the following goods:
(i)automobiles;
(ii)compound alcoholic preparations of a kind used for the manufacture of beverages set forth in subheading 2106.90-2-(2)-D-(b) of the Appended Tariff Schedule of the Act, alcoholic beverages, etc. set forth in headings 22.03 to 22.08 of the said Tariff Schedule (excluding those set forth in subheadings 2204.30-1, 2205.90-1, 2206.00-1 and 2208.90-2-(2) of the said Tariff Schedule) and tobacco and manufactured tobacco substitutes set forth in Chapter 24 of the said Tariff Schedule.

(Cases where customs duty is not collected for goods for diplomats, etc. used for purposes other than those intended)

Article 29.In cases where any foreign Ambassador, Minister or other envoy of the equivalent standing sent to Japan, any official in a position corresponding to or equivalent to the position set forth in the items of Article 27, or any members of his family continue to use in Japan the goods referred to in the preceding Article for personal purposes after having left his position within the period of time specified in paragraph (2) of Article 16 (Uses of goods for diplomats, etc. for purposes other than those intended) of the Act, customs duty chargeable on such goods shall not be collected pursuant to the provision of the said paragraph.

(Procedures for reduction of customs duty due to deterioration or damage where goods for diplomats, etc. are used for purposes other than those intended)

Article 30.A person who seeks reduction of customs duty pursuant to the provision of paragraph (1) of Article 10 (Reduction of customs duty due to deterioration or damage) of the Act, as applied mutatis mutandis pursuant to the second sentence of paragraph (2) of Article 16 (Uses of deteriorated or damaged goods for diplomats, etc. for purposes other than those intended) of the Act shall, before goods for which duty exemption is sought are used for purposes other than those set forth in the items of paragraph (1) of Article 16 of the Act, file with the Director General of Customs having jurisdiction over the place where they are stored a written application stating, in addition to the matters set forth in the items of paragraph (1) of Article 3, the type of such goods, the name of customs office pertaining to import permission, the date of such import permission, the number of import permit, the new purpose for which they are intended to be used, and the scheduled date of, and the reason for, using them for such new purpose.

Chapter 8Exemption from customs duty subject to re-exportation

(Designation of duty-exempt goods used for processing)

Article 31.Goods to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 17 (Exemption from customs duty on goods imported for processing, subject to re-exportation) of the Act shall be the following goods:
(i)products imported for carving, cloisonnes (i.e., special enameling), inlaying, enameling, coating, picture painting, designing, sound recording, image recording, coloring or printing, or metal plating;
(ii)ceramics imported for glazing picture or design;
(iii)yarns, threads, twines, etc., fabrics and the products thereof, imported for scouring, bleaching, raising, dyeing or twisting;
(iv)fabrics and the products thereof, imported for drawnwork, linking (or darning), embroidery or hemming;
(v)furskins, hides and skins, imported for tanning, coloring, lining or other processing;
(vi)goods imported for simple fixing with, pasting on, or enclosing in, goods to be exported, or for packing of goods to be exported;
(vii)goods imported for developing sensitized film, grinding and similar simple processing of synthetic precious stone (the processing shall be limited to such an extent that the imported goods are readily identifiable at the time of their re-exportation) or imported for use as materials for such processing;
(viii)in addition to those set forth in the preceding items, goods which are designated by the Minister of Finance as those deemed to be necessary for promoting the processing trade.

(Designation of duty-exempt containers for import goods)

Article 32.Containers to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 17 (Exemption from customs duty on containers for import goods, subject to re-exportation) of the Act shall be those as set forth in the following:
(i)cylinders, containers and other similar goods, used repeatedly for transport of goods;
(ii)bobbins used as containers at the time of importation of goods;
(iii)in addition to those set forth in the preceding two items, goods which are used as containers at the time of importation of goods and which are designated by the Minister of Finance.

(Designation of duty-exempt containers used for export goods)

Article 33.Goods to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (1) of Article 17 (Exemption from customs duty on goods used as containers for export goods, subject to re-exportation) of the Act shall be the following goods:
(i)cans, bottles, barrels, pots, boxes, bags or bobbins, used as containers at the time of exportation of goods;
(ii)cylinders, containers and other similar goods, used repeatedly for transport of goods;
(iii)in addition to those set forth in the preceding two items, goods used as containers at the time of exportation of goods and designated by the Minister of Finance.

(Designation, etc. of duty-exempt personal effects brought by persons temporarily entering Japan)

Article 33-2.Goods to be prescribed by Cabinet Order, as provided for in item (x) of paragraph (1) of Article 17 (Exemption from customs duty on personal effects brought by persons temporarily entering Japan, subject to re-exportation) of the Act shall be jewels, cameras, typewriters, and other goods recognized by the customs as appropriate for duty-exemption, taking account of the period of stay in Japan of a person entering Japan, the nature and quantity of such imported goods and other circumstances.
(2)A person who, pursuant to the provision of paragraph (1) of Article 17 of the Act, seeks exemption from customs duty on goods set forth in the preceding paragraph shall, if the customs indicates that it is necessary for the purpose of identifying such goods at the time of their re-exportation, take, at the time of their importation, measures necessary for the customs to identify their re-exportation, including registration of their numbers, sealing or marking.

(Designation of goods exempted from customs duty subject to re-exportation, under the provisions of treaties)

Article 33-3.Goods to be prescribed by Cabinet Order, as provided for in item (xi) of paragraph (1) of Article 17 (Goods exempted from customs duty subject to re-exportation, under the provisions of treaties) of the Act shall be those goods as set forth in the following items, and the period of time to be prescribed with respect to such goods as provided for in the said paragraph shall be the period of time specified respectively in each of the said items for the category of goods as set forth therein. However, duty exemption shall be granted on a reciprocal basis for goods pertaining to a country which has entered a reservation with respect to the treaty set forth in the said items:
(i)samples imported under Article 3 (Temporary importation of duty-exempt samples) and advertising films imported under Article 5 (Temporary importation of duty-exempt advertising films), of the International Convention to Facilitate the Importation of Commercial Samples and Advertising Material: one year;
(ii)tourist publicity documents and material imported under Article 3 (Temporary importation of duty-exempt tourist publicity documents and material) of the Additional Protocol to the Convention concerning Customs Facilities for Touring, relating to the Importation of Tourist Publicity Documents and Material: one year;
(iii)welfare material for crew members imported under Article 5 (Temporary importation of duty-exempt welfare material used at welfare facilities) of the Customs Convention concerning Welfare Material for Seafarers: six months;
(iv)goods imported under Article 2 (Temporary admission of goods intended for display, etc.) of the Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events: one year;
(v)professional equipment imported under Article 2 (Temporary admission of professional equipment) of the Customs Convention on the Temporary Importation of Professional Equipment: one year.

(Procedures for exemption from customs duty on goods subject to re-exportation)

Article 34.A person who seeks exemption from customs duty pursuant to the provision of paragraph (1) of Article 17 (Exemption from customs duty subject to re-exportation) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of goods pertaining to special declaration, at the time of special declaration), file with the Director General of Customs having jurisdiction over the place of importation a document stating descriptions and quantities of such goods, the purpose of importation and the scheduled date and place of exportation, and the place where they are to be used.
(2)A person who seeks exemption from customs duty for goods pertaining to special declaration pursuant to the provision of paragraph (1) of Article 17 of the Act shall append to a written import declaration of such goods a supplementary note stating that he seeks duty exemption for such goods pursuant to the provision of the said paragraph.
(3)The preceding two paragraphs do not apply in the case where goods for which exemption from customs duty is sought pursuant to the provision of item (ii) or (iii) of paragraph (1) of Article 17 of the Act (limited to containers set forth in item (i) of Article 32 or item (ii) of Article 33) are those pertaining to special declaration of an authorized exporter/importer.

(Application mutatis mutandis of provisions in the case where goods exempted from customs duty subject to re-exportation are imported as unaccompanied goods)

Article 35.Article 14 applies mutatis mutandis to a person who seeks duty exemption from customs duty pursuant to the provision of item (x) of paragraph (1) of Article 17 (Exemption from customs duty on personal effects brought by persons temporarily entering Japan, subject to re-exportation) of the Act with respect to automobiles, vessels, aircraft and goods specified in paragraph (1) of Article 33-2, which are imported as unaccompanied goods. In this case, application of paragraph (1) of the preceding Article shall not be precluded.

(Procedures for importation of goods exempted from customs duty subject to re-exportation)

Article 36.A person who seeks exemption from customs duty pursuant to the provision of item (i) of paragraph (1) of Article 17 (Exemption from customs duty subject to re-exportation) of the Act shall append to a written import declaration of goods for which exemption from customs duty is sought (or, in the case of goods pertaining to special declaration, a written special declaration) a supplementary note stating the type of processing and the name and address of the person who performs the processing.

(Notification of uses, etc. of goods exempted from customs duty subject to re-exportation, for purposes other than those intended)

Article 37.A person who has been granted exemption from customs duty pursuant to the provision of the items of paragraph (1) of Article 17 (Exemption from customs duty subject to re-exportation) of the Act shall, if he uses duty-exempt goods for purposes other than those set forth in the said items within the period of time specified in the said paragraph, file in advance with the Director General of Customs having jurisdiction over the place where such goods are stored a written notification stating descriptions and quantities of such goods, the name of customs office pertaining to import permission, the date of such import permission, the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number), and the new purpose for which such goods are used and the scheduled date of such use.
(2)Paragraph (4) of Article 26 applies mutatis mutandis to the goods set forth in the preceding paragraph.

(Procedures for applying for approval of extension of period of time for re-exportation)

Article 37-2.A person who seeks approval of the Director General of Customs referred to in paragraph (1) of Article 17 (Exemption from customs duty subject to re-exportation) of the Act shall, within one year from the date of import permission of goods for which such approval is sought (or, in the case of goods set forth in item (iii) of Article 33-3, within the period of time specified in the said item), file with the Director General of Customs having jurisdiction over the place of importation a written application stating descriptions and quantities of such goods, the scheduled date and place of exportation, the reason for seeking such approval and any other relevant matters.

(Application mutatis mutandis of provisions in the case where goods exempted from customs duty subject to re-exportation were lost or destroyed)

Article 38.The main clause of paragraph (1) of Article 11 applies mutatis mutandis to the case where goods exempted from customs duty pursuant to the provision of paragraph (1) of Article 17 (Exemption from customs duty subject to re-exportation) of the Act were, within the period of time specified in the said paragraph, lost due to a disaster or for other unavoidable reason; paragraph (2) of Article 11 applies mutatis mutandis to the case where such goods are destroyed within such specified period of time; and paragraph (3) of Article 11 applies mutatis mutandis to the case where duty reduction is sought pursuant to the provision of the second sentence of paragraph (7) of Article 13 (Cases where raw materials for manufacture were lost, destroyed, etc.) of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 17 (Reduction of customs duty for deterioration or damage, etc. in the case where goods are used for purposes other than those intended) of the Act.

(Procedures for exportation of goods exempted from customs duty subject to re-exportation)

Article 39.A person who exports, within the period of time specified in paragraph (1) of Article 17 (Exemption from customs duty subject to re-exportation) of the Act, goods which were exempted from customs duty pursuant to the provision of the said paragraph shall, at the time of export declaration, submit to the Director General of Customs import permit of such goods or customs certificate issued in lieu thereof. In this case, if such goods have undergone any processing after imported, such import permit or customs certificate shall be accompanied by a certificate of processing prepared by a person who performed such processing.
(2)When goods referred to in the preceding paragraph have been exported, the Director General of Customs shall state in the import permit or customs certificate issued in lieu thereof, as referred to in the preceding paragraph, that they were exported (or, if the exported goods are part of the goods specified in such import permit or customs certificate or part of the goods undergone such processing, it shall be stated that part of the goods were exported and the details of the goods so exported) and deliver it to a person who made the export declaration.
(3)The preceding two paragraphs do not apply to the case where goods for which exemption from customs duty is granted pursuant to the provision of item (ii) or (iii) of paragraph (1) of Article 17 of the Act (limited to containers set forth in item (i) of Article 32 or item (ii) of Article 33; the same applies in the next paragraph) are those pertaining to special declaration of an authorized exporter/importer.
(4)A person who makes notification prescribed in paragraph (3) of Article 17 of the Act shall, within one month from the date on which import permit or customs certificate provided for in paragraph (2) is delivered (in cases where paragraph (2) does not apply pursuant to the provision of the preceding paragraph, the date on which export permission of the exported goods referred to in the said paragraph (hereinafter referred to as “re-exported goods” in this paragraph) is granted), file with the Director General of Customs having jurisdiction over the place of importation of the re-exported goods, a written notification stating the following matters, and shall, except in the case where paragraph (2) does not apply pursuant to the provision of the preceding paragraph, produce, at the time of such notification, to the Director General of Customs the import permit or customs certificate issued in lieu thereof which is delivered pursuant to the provision of paragraph (2). However, in cases where the re-exported goods (limited to those exempted from customs duty pursuant to the provision of item (ii) or (iii) of paragraph (1) of Article 17 of the Act) are those pertaining to special declaration of an authorized exporter/importer, if the Director General of Customs finds that any of the matters set forth in the following is unnecessary to be stated in the written notification, he may admit such matters as found unnecessary to be omitted:
(i)description and quantity of the re-exported goods;
(ii)the date of import permission and number of import permit, of the re-exported goods
(iii)the name of customs office pertaining to export permission of the re-exported goods, the date of such exportation, the number of the export permit and the date of the delivery prescribed in paragraph (2).

Chapter 9Reduction of customs duty subject to re-exportation

Article 40.(Deleted)

(Application mutatis mutandis of the provisions concerning goods exempted from customs duty subject to re-exportation)

Article 41.Paragraphs (1) and (2) of Article 34, Article 38 and the first sentence of paragraph (1), paragraphs (2) and the main clause of paragraph (4) of Article 39 apply mutatis mutandis to goods for which customs duty is reduced pursuant to the provision of paragraph (1) of Article 18 (Reduction of customs duty subject to re-exportation) of the Act.

Articles 42(Deleted)

Articles 43(Deleted)

Articles 44(Deleted)

Articles 45(Deleted)

Articles 46(Deleted)

Chapter 10Reduction of, exemption from, or refund of, customs duty on raw materials for manufacture of export goods, etc.

(Extent of reduction of, or of exemption from, customs duty on raw materials for manufacture of export goods)

Article 47.Goods which are exempted from customs duty pursuant to the provision of paragraph (1) of Article 19 (Reduction of, or exemption from, customs duty on raw materials for manufacture of export goods) of the Act shall be the imported raw materials set forth in the right columns of the following table, used for the manufacture of export goods set forth in the left columns thereof:
export goodsimported raw materials
(i) products of alloy containing lead and antimony (limited to products prescribed by the Ordinance of the Ministry of Finance)unwought lead (excluding alloy)
(ii) fish and seafood in cans, bottles or potscotton seed oil
(iii) sodium glutamatesoya bean oil cake, manioc starch, sago starch or molasses
(iv) refined sugar, rock sugar or cube sugarsugar
(v) starch caramel or sugar caramelmanioc starch, sago starch or sugar
(vi) lysinemolasses
(vii) refined sugarmanioc starch, sago starch or potato starch
(viii) in addition of the goods set forth in the preceding items, export goods, for which the kind and quantity of raw materials used are evident in light of the production yield, etc. of the raw materials, and which are approved by the Director General of Customs as those unsuitable for manufacture at a customs manufacturing warehouse for the reason that exportation does not take place repeatedly, etc. imported raw materials approved by the Director General of Customs as those used for manufacture of such export goods
(2)Goods for which customs duty is reduced pursuant to the provision of paragraph (1) of Article 19 of the Act shall be the imported raw materials set forth in the middle columns of the following table, used for the manufacture of export goods set forth in the left columns thereof, and the rate of customs duty to be levied on such imported raw materials shall be reduced to the rate set forth respectively in the right columns thereof:
export goodsimported raw materialsrate of customs duty
(i) sodium glutamatewheat flour12.5%
(ii) vitamin C and derivatives thereof (including preparations which contain 95% or more by weight thereof; referred to as “vitamin C, etc.” in Article 48)manioc starch, sago starch or potato starch2.5%
(iii) crystallized glucosemanioc starch, sago starch or potato starch2.5%
(iv) erythorbic acid and derivatives thereof (referred to as “erythorbic acid, etc.” in Article 48) or sorbitol manioc starch, sago starch or potato starch2.5%

(Procedures for approval of exemption from customs duty on raw materials for manufacture of export goods)

Article 47-2.A person who seeks approval referred to in item (viii) of the table of paragraph (1) of the preceding Article shall file with the Director General of Customs having jurisdiction over the place of importation a written application stating the following matters, accompanied by a written application referred to in paragraph (1) of Article 6-3, as applied mutatis mutandis pursuant to Article 49:
(i)descriptions and quantities of export goods for which approval is sought and of imported raw materials of such export goods, and the value of such raw materials;
(ii)the rate of production yield in the case where export goods are manufactured from such imported raw materials, and the basis for its calculation;
(iii)the scheduled date and place of importation of such raw materials;
(iv)the scheduled date and place of exportation of such export goods;
(v)the name and location of a manufacturing factory where such manufacture is to be carried out;
(vi)the reason for seeking approval.

(Quantity deemed to be that of raw materials for manufacture of export goods in cases where raw materials of the same kind are used in combination therewith)

Article 48.In cases where products are manufactured pursuant to the provision of paragraph (3) of Article 19 (Mixed use of raw materials of the same kind) of the Act, using raw materials for manufacture of export goods (i.e., raw materials for manufacture of export goods provided for in paragraph (3) of Article 19 of the Act; hereinafter the same applies) in combination with other raw materials of the same kind, if such products are exported, the quantity of the raw materials for manufacture of export goods which is deemed to have been used for the manufacture of export goods shall be as set forth in the following:
(i)with respect to the raw materials set forth in item (i) of the table of paragraph (1) of Article 47, a quantity of the raw materials containing lead in a quantity equivalent to that contained in the export goods set forth in the said item;
(ii)with respect to cotton seed oil, a quantity of cotton seed oil equivalent to that of cotton seed oil contained in cans, bottles or pots of fish and seafood;
(iii)with respect to soya bean oil cake or wheat flour, a quantity of soya bean oil cake or wheat flour containing crude protein in quantity equivalent to that of crude protein necessary for the manufacture of sodium glutamate;
(iv)with respect to manioc starch or sago starch, a quantity of manioc starch or sago starch containing dried starch in quantity equivalent to that of dried starch necessary for the manufacture of sodium glutamate, starch caramel, refined glucose, vitamin C, etc., crystallized glucose, erythorbic acid, etc. or sorbitol;
(v)with respect to molasses, a quantity of molasses containing sugar the total quantity of which (i.e., the weight of sugar content calculated as sucrose; hereinafter the same applies in this item) is equivalent to that of the total quantity of sugar necessary for the manufacture of sodium glutamate or lysine;
(vi)with respect to sugar, a quantity of sugar containing sucrose in quantity equivalent to that of sucrose contained in refined sugar, rock candy or cube sugar (i.e., the quantity of sucrose calculated by treating the ratio of the figure representing the degree of polarization of refined sugar, rock candy or cube sugar to hundred as the percentage of sucrose contained in the refined sugar, rock candy or cube sugar; hereinafter the same applies in this Article);
(vii)with respect to potato starch, a quantity of potato starch containing dried starch in quantity equivalent to that of dried starch necessary for the manufacture of refined glucose, vitamin C, etc., crystallized glucose, erythorbic acid, etc. or sorbitol;
(viii)with respect to raw materials used for manufacture of export goods with the approval of the Director General of Customs referred to in item (viii) of the table of paragraph (1) of Article 47, a quantity of such raw materials which are deemed to have been used for manufacture of such export goods, taking account of the rate of production yield, etc. of such raw materials approved by the Director General of Customs.
(2)For the purpose of calculation of the quantity of sucrose contained in refined sugar, rock sugar or cube sugar provided for in item (vi) of the preceding paragraph, if the degree of polarization is 99.5゜or more, its total quantity shall be deemed to be that of sucrose, and if the degree of polarization is less than 99.5゜, the quantity of sucrose contained, plus the quantity equivalent to 95% of the invert sugar contained shall be deemed to be that of sucrose.

(Application mutatis mutandis of the provisions concerning raw materials for manufacture)

Article 49.Articles 6-3 to 12 (excluding item (iii) of paragraph (1) of Article 9) apply mutatis mutandis to raw materials for which customs duty is reduced or exempted pursuant to the provision of paragraph (1) of Article 19 (Reduction of, or exemption from, customs duty on raw materials for manufacture of export goods) of the Act and to export goods manufactured from such raw materials (including raw materials which are deemed to be raw materials for manufacture of export goods pursuant to the provision of paragraph (3) of Article 19 of the Act). In this case, the term “, composition and total floor space” in item (i) of paragraph (1) of Article 6-3 shall be read as “and composition”; the term “raw materials for manufacture used, or those of any other raw materials of the same kind used in combination therewith” in item (ii) of paragraph (1) of Article 12 shall be read as “raw materials for manufacture used”; and the term “the Director General of Customs having jurisdiction over the location of the manufacturing factory” in paragraph (1) of Article 6-3 and in paragraph (1) of Article 8 shall be read as “the Director General of Customs having jurisdiction over the place of importation” with respect to the procedures pertaining to item (viii) of the table of paragraph (1) of Article 47.

(Special provisions for notification and examination in the case where manufacture from raw materials for manufacture of export goods has been completed)

Article 50.A person who makes notification prescribed in paragraph (1) of Article 9, as applied mutatis mutandis pursuant to the preceding Article may, at the time of export declaration of the goods concerned, make notification referred to in the said paragraph to customs office at which export declaration is made if approval has been granted by the Director General of Customs in advance. In this case, examination provided for in paragraph (2) of Article 9, as applied mutatis mutandis pursuant to the preceding Article shall be conducted at the time of examination pertaining to such export goods as provided for in Article 67 (Permission of exportation or importation) of the Customs Act, and a written result of products examination referred to in paragraph (3) of Article 9 is not required to be delivered.

(Simplified procedures for a designated manufacturing factory)

Article 50-2.With respect to a manufacturing factory of export goods set forth in items (i) to (vii) of the table of paragraph (1) of Article 47 and of export goods set forth in the items of the table of paragraph (2) of the said Article, if such goods are continuously exported from that factory and if the Director General of Customs having jurisdiction over the manufacturing factory finds that there will be no difficulty in carrying out customs control and hence designation is given to the factory, the notification referred to in paragraph (1) of Article 9, as applied mutatis mutandis pursuant to Article 49 may be replaced by a written report to be submitted on a monthly basis by the 10th day of the month following the month pertaining to such report to the Director General of Customs, in which matters equivalent to those set forth in the items of paragraph (1) of Article 49-2 (Procedures for report on designated customs manufacturing warehouses) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954) shall be stated. In this case, the provisions of Article 49 pertaining to the application mutatis mutandis of Article 9 and the preceding and next Articles shall not apply.
(2)In cases where the Director General of Customs designates a manufacturing factory under the preceding paragraph, he may lay down rules necessary for customs control with respect to the procedures for importation of raw materials pertaining to such export goods and for exportation of such export goods and also with respect to preservation of the documents concerned, and the manufacturing factory so designated shall abide by the rules so laid down.

(Procedures for exportation of products manufactured from raw materials for manufacture of export goods)

Article 51.A person who exports goods manufactured from raw materials for manufacture of export goods within the period of time provided for in the second sentence of paragraph (1) of Article 19 (Reduction of, or exemption from, customs duty on raw materials for manufacture of export goods) of the Act shall, at the time of export declaration, submit to the Director General of Customs the import permit of such raw materials or the customs certificate issued in lieu thereof (or, in the case of goods pertaining to special declaration, a document proving that a written special declaration has been submitted; the same applies in the next paragraph) and the written result of products examination delivered pursuant to the provision of paragraph (3) of Article 9, as applied mutatis mutandis pursuant to Article 49 (or, in the case of a person to whom the preceding Article applies, a document concerning the notification referred to in the said Article).
(2)If goods set forth in the preceding paragraph have been exported, the Director General of Customs shall state in the import permit referred to in the said paragraph or in the customs certificate issued in lieu thereof the fact that they have been exported (or, if goods exported represent part of goods manufactured by using raw materials for manufacture of export goods stated in the import permit or in the customs certificate, the fact that part of goods have been exported and the details of the part so exported), and shall return the import permit or the customs certificate so stated, to a person who made export declaration.

(Amount of refund of customs duty pertaining to raw materials for manufacture of export goods, etc.)

Article 52.Imported raw materials pertaining to goods for which customs duty may be refunded pursuant to the provision of paragraph (1) of Article 19 (Refund of customs duty on raw materials for manufacture of export goods) of the Act shall, in cases where such goods are exported (including reshipment; hereinafter the same applies in this Article through Article 54-9 (including the case where this Article and the next Article apply mutatis mutandis pursuant to paragraph (2) of Article 53-4, where this Article applies mutatis mutandis pursuant to paragraph (3) of Article 54 and where Articles 54-7 to 54-9 apply mutatis mutandis pursuant to Articles 54-10 and 54-11)), be the imported raw materials set forth in the following items which are used for the manufacture of fruits, jams, marmalades, fruit juices, non-alcoholic beverages, lactic acid beverages, tomato ketchup or vegetables, packed in cans, bottles, barrels or other containers, liqueurs, powdered milk with added sugar, condensed milk with added sugar or such other goods as may be prescribed by the Ordinance of the Ministry of Finance (hereinafter in this Article and Article 54 referred to as “fruits in cans, etc.”), and the amount of customs duty to be refunded pursuant to the provision of paragraph (1) of Article 19 of the Act shall be the amount specified respectively in each of the following items for the category of imported raw materials as set forth therein:
(i)sugar the sucrose content of which, by weight in the dry state, corresponds to a polarimeter reading of 98.5゜or higher: the whole amount of customs duty (excluding the amount of incidental duty) paid for the imported raw materials, set forth in this item, of the quantity equivalent to that of sucrose contained in fruits in cans, etc.;
(ii)sugar the sucrose content of which, by weight in the dry state, corresponds to a polarimeter reading of less than 98.5゜: the whole amount of customs duty (excluding the amount of incidental duty) paid for the imported raw materials, set forth in this item, of a quantity up to 100/95 of that of sucrose contained in fruits in cans, etc.
(2)Imported raw materials for which customs duty may be refunded pursuant to the provision of the preceding paragraph shall be those imported raw materials set forth in the items of the preceding paragraph, pertaining to the fruits in cans, etc. in the case where such fruits in cans, etc. manufactured at a manufacturing factory approved by the Director General of Customs have been brought out of the factory on or after the day on which such approval was granted.

(Procedures for applying for approval of a manufacturing factory, etc.)

Article 53.A person who seeks approval of a manufacturing factory provided for in paragraph (1) of Article 19 (Refund of customs duty on raw materials for manufacture of export goods) of the Act shall file with the Director General of Customs having jurisdiction over the location of the manufacturing factory a written application stating the following matters:
(i)the name and location of such factory;
(ii)the desired period of time of approval of such factory;
(iii)descriptions of raw materials to be used at such factory, for which refund of customs duty prescribed in paragraph (1) of Article 19 of the Act (including the brand name of raw materials if designated by the Director General of Customs as necessary), estimated quantity of raw materials to be used and the source of raw materials;
(iv)descriptions of products which are intended to be manufactured from the raw materials referred to in the preceding item, the method of manufacture and estimated quantity to be exported.
(2)If a manufacturing factory referred to in the preceding paragraph is a customs manufacturing warehouse, a supplementary note shall be appended to a written application referred to in the said paragraph, stating that fact, descriptions of raw materials (being foreign goods) used for the work using customs manufacturing procedures and descriptions of products manufactured from such raw materials.
(3)A person who has been granted approval referred to in paragraph (1) shall keep a copy of report on manufacture of goods or a copy of certificate of manufacture of goods, as set forth in paragraph (1) of the next Article, for two years from the date on which it is prepared.
(4)Paragraph (2) of Article 6-3 and Article 12 (excluding items (ii), (iv) and (vi) of paragraph (1)) apply mutatis mutandis to application for approval referred to in paragraph (1) or to a person who has been granted such approval.

(Procedures for exportation of goods manufactured from raw materials for which customs duty is to be refunded)

Article 53-2.A person who exports goods manufactured from raw materials for which customs duty is to be refunded pursuant to the provision of paragraph (1) of Article 19 (Refund of customs duty on raw materials for manufacture of export goods) of the Act shall, at the time of exportation of such goods, file with the Director General of Customs a written export declaration, accompanied by a report on manufacture of goods (where a person who exports the goods is different from the person who manufactures such goods with the approval referred to in paragraph (1) of the preceding Article, a certificate of manufacture of goods prepared by a person who manufactures them with such approval shall be accompanied).
(2)If the Director General of Customs grants export permission of goods referred to in the preceding paragraph, he shall indicate that fact in a report on manufacture of goods or in a certificate of manufacture of goods, pertaining to such goods, as referred to in the said paragraph (hereinafter in this Article and in the next Article, such report or certificate is referred to as “document for duty refund”) and deliver the document for duty refund to a person who made export declaration, and if the goods were exported, a document for duty refund is required to be produced to the Director General of Customs who, after having indicated in the document for refund the fact that the goods were exported (if the goods exported represent part of the goods for which export permission was granted, the fact that part of the goods were exported and the details of the goods so exported) shall return the document so indicated to the person who made such export declaration.
(3)If all of the goods are not to be exported due to nullification of contract, loss of the goods, etc., a person who has been delivered the document for duty refund in which the fact that export permission has been granted pursuant to the provision of the preceding paragraph is indicated, shall submit that document to the customs without delay.

(Procedures for refund of customs duty pertaining to raw materials for manufacture of export goods)

Article 53-3.A person who seeks refund of customs duty pursuant to the provision of paragraph (1) of Article 19 (Refund of customs duty on raw materials for manufacture of export goods) of the Act shall receive refund of customs duty every quarter of a fiscal year (or, every month, in the case as may be prescribed by the Ordinance of the Ministry of Finance, taking account of the kind of export goods and other circumstances; hereinafter the same applies in this Article) for the raw materials used for manufacture of goods exported during that quarter, and shall submit, within a period of two months from the date following the last day of each quarter, to the Director General of Customs who granted export permission of such goods or to the Director General of Customs having jurisdiction over the location of the main office of the person who exported such goods (hereinafter in this Article referred to as “exporter”) (in cases where a person who seeks refund of customs duty is the person who manufactured such goods with the approval referred to in paragraph (1) of Article 53 (hereinafter in this Article referred to as “manufacturer”), to the Director General of Customs having jurisdiction over the location of the manufacturing factory pertaining to the approval or the location of the main office of that person) a written application stating the following matters for each of the different items of the goods manufactured from the raw materials for which customs duty is to be refunded:
(i)the amount of customs duty to be refunded and the basis for calculation thereof;
(ii)descriptions and quantities of the goods exported during the quarter concerned and of the raw materials used for manufacture of such goods.
(2)A written application referred to in the preceding paragraph shall be accompanied by a report on manufacture of goods or a certificate of manufacture of goods referred to in paragraph (1) of the preceding Article, which has been returned by the Director General of Customs pursuant to the provision of paragraph (2) of the preceding Article, or such other document as may be prescribed by the Ordinance of the Ministry of Finance.
(3)Matters to be stated in a report on manufacture of goods and a certificate of manufacture of goods referred to in paragraph (1) of the preceding Article and any other necessary matters concerning the document for duty refund shall be prescribed by the Ordinance of the Ministry of Finance.
(4)The written application referred to in paragraph (1) shall be submitted in the name of the manufacturer or exporter of such goods.
(5)Notwithstanding the provisions of paragraph (1) and the preceding paragraph, an export association or an organization in which manufacturers of the goods approved under paragraph (1) of Article 53 participate and which has been confirmed by the Director General of Customs having jurisdiction over the location of its main office as an organization providing services pertaining to exportation of such goods (hereinafter in this Article referred to as “association, etc.”) may file, in the name of the association, etc., a written application referred to in paragraph (1) which pertains to the members of the association, etc. with the Director General of Customs having jurisdiction over the location of the office of the association, etc.
(6)In cases where an exporter, other than a manufacturer, delivers a copy of a written export declaration to the association, etc. in order to enable the association, etc. to make an application prescribed in the preceding paragraph in the name of that association, etc. for each quarter of a fiscal year, the exporter may not make an application prescribed in paragraph (1) in his own name with respect to the items of the goods identical with those of the goods covered by the application which is made in the name of the association, etc., if they are manufactured by the same manufacturer and are exported during the same quarter; provided, however, that this does not apply to the case where the certificate of manufacture of goods concerning the export goods pertaining to such application is prepared for each transaction conducted between the manufacturer of such goods and the exporter and where the written application referred to in the said paragraph is submitted together with such certificate.

(Procedures, etc. for reduction of amount of customs duty pertaining to raw materials for manufacture of export goods)

Article 53-4.A person who seeks reduction of amount of customs duty pursuant to the provision of paragraph (5) of Article 19 (Reduction of amount of customs duty pertaining to raw materials for manufacture of export goods) of the Act shall, at the time of export declaration of goods manufactured from the raw materials for which reduction of amount of customs duty is sought, file, within the extended period of time, with the Director General of Customs to whom export declaration is made, a written application stating the amount of customs duty to be reduced, basis for calculation of such amount and descriptions and quantities of the goods to be exported and of the raw materials used for such manufacture, accompanied by a report on manufacture of goods stating such matters as may be prescribed by the Ordinance of the Ministry of Finance (or, if reduction of amount of customs duty is sought by a person other than the person who manufactured the goods with the approval referred to in paragraph (1) of Article 53, as applied mutatis mutandis pursuant to the next paragraph, a certificate of manufacture of goods prepared by the person who manufactured such goods with the approval) and such other documents as may be prescribed by the Ordinance of the Ministry of Finance (if the Director General of Customs to whom export declaration is made differs from the Director General of Customs having jurisdiction over the place of importation of the raw materials for which reduction of amount of customs duty is sought, a written application shall be submitted to the latter through the former).
(2)Articles 52 and 53 apply mutatis mutandis to the case where paragraph (5) of Article 19 of the Act applies. In this case, the term “pursuant to the provision of paragraph (1) of Article 19 of the Act” in paragraph (1) of Article 52 shall be read as “pursuant to the provision of paragraph (1) of Article 19 of the Act where paragraph (5) of the said Article applies”; the term “the whole amount of customs duty (excluding the amount of incidental duty) paid” in the items of paragraph (1) of Article 52 shall be read as “the whole amount of customs duty for which the time limit for payment has been extended”; the term “paragraph (1) of Article 19 of the Act” in item (iii) of paragraph (1) of Article 53 shall be read as “paragraph (1) of Article 19 of the Act where paragraph (5) of the said Article applies”; and the term “referred to in paragraph (1) of the next Article” in paragraph (3) of Article 53 shall be read as “provided for in paragraph (1) of Article 53-4”.

(Procedures, etc. for deduction of customs duty pertaining to raw materials for manufacture of export goods)

Article 54.Raw materials to be prescribed by Cabinet Order, as provided for in paragraph (6) of Article 19 (Deduction of customs duty pertaining to raw materials for manufacture of export goods) of the Act shall be imported raw materials set forth in the items of paragraph (1) of Article 52, which are used for manufacture of fruits in cans, etc.
(2)A person who seeks deduction of customs duty pursuant to the provision of paragraph (6) of Article 19 of the Act shall, at the time of export declaration of goods manufactured from the raw materials for which deduction of customs duty is sought, file with the Director General of Customs to whom export declaration is made a written application stating the amount of customs duty to be deducted, the basis for calculation of such amount and descriptions and quantities of goods to be exported and of raw materials used for manufacture of the goods, accompanied by a report on manufacture of goods stating such matters as may be prescribed by the Ordinance of the Ministry of Finance (if deduction of customs duty is sought by a person other than the person who manufactured such goods with the approval referred to in paragraph (1) of Article 53, a certificate of manufacture of goods prepared by the person who manufactured such goods with such approval) and such other documents as may be prescribed by the Ordinance of the Ministry of Finance (if the Director General of Customs to whom export declaration is made differs from the Director General of Customs having jurisdiction over the place of importation of the raw materials for which deduction of customs duty is sought, a written application shall be submitted to the latter through the former).
(3)Article 52 applies mutatis mutandis to the amount to be deducted with respect to the raw materials referred to in paragraph (1) pursuant to the provision of paragraph (6) of Article 19 of the Act. In this case, the term “the whole amount of customs duty (excluding the amount of incidental duty) paid” in the items of paragraph (1) of Article 52 shall be read as “the whole amount of customs duty to be levied”.

(Procedures for confirmation, etc. in the case where products manufactured from domestic raw materials are exported)

Article 54-2.A person who seeks confirmation of the Director General of Customs referred to in paragraph (1) of Article 19-2 (Exemption from customs duty in the case where products manufactured from domestic raw materials are exported) of the Act for the purpose of seeking application of the said paragraph shall, at the time of export declaration of the products pertaining to the confirmation, submit to the Director General of Customs to whom export declaration is made a document stating the following matters and have such matters confirmed by the Director General of Customs, if that person has been granted permission of a customs manufacturing warehouse designated by the Director General of Customs pursuant to the provision of paragraph (1) of Article 61-2 (Simplified procedures for designated customs manufacturing warehouses) of the Customs Act (excluding a customs manufacturing warehouse which has been notified by the Director General of Customs as a manufacturing warehouse to which paragraph (3) is to be applied, taking account of the kind of work using customs manufacturing procedures and other circumstances) and if the products and raw materials pertaining to such confirmation are of the same kind as those specified by the Director General of Customs, as provided for in paragraph (1) of the said Article:
(i)descriptions and quantities of the products destined for export;
(ii)descriptions and quantities of the raw materials (not being foreign goods) provided for in paragraph (1) of Article 19-2 of the Act (including other major raw materials), which were used for manufacture of the products referred to in the preceding item, and the basis for calculation of such quantities;
(iii)in cases where any other goods are simultaneously produced in the process of manufacture of the products referred to in item (i), descriptions and quantities of such other goods, and descriptions and quantities of the raw materials corresponding to such other goods or products, and basis for calculation of such quantities;
(iv)the reason for seeking application of paragraph (1) of Article 19-2 of the Act;
(v)any other relevant matters.
(2)In the case where the Director General of Customs, upon receipt of the document referred to in the preceding paragraph, has made confirmation under the said paragraph, if products referred to in the said paragraph have been exported, he shall state in that document the fact that the products have been exported and other necessary matters, and shall return the document to the person who sought such confirmation.
(3)In cases where a person who seeks confirmation of the Director General of Customs referred to in paragraph (1) of Article 19-2 of the Act for the purpose of seeking application of the said paragraph differs from the person referred to in paragraph (1), he shall, prior to making export declaration of the products pertaining to the confirmation, submit to the Director General of Customs having jurisdiction over the location of the customs manufacturing warehouse a document stating the matters set forth in paragraph (1) and have such matters confirmed by the Director General of Customs, and shall, at the time of export declaration of such products, submit a document pertaining to such confirmation to the Director General of Customs to whom such export declaration is made.
(4)In cases where products referred to in the preceding paragraph have been exported, the Director General of Customs to whom export declaration referred to in the said paragraph is made shall indicate in a document pertaining to the confirmation referred to in the said paragraph the fact that the products were exported, and shall return it to a person who made such declaration.
(5)If all or part of products which were exported under paragraph (2) or the preceding paragraph are to be imported due to nullification of contract, etc. before the whole amount of customs duty which may be exempted pursuant to the provision of paragraph (1) of Article 19-2 of the Act is actually exempted on the basis of the document provided for in paragraph (2) or the preceding paragraph, a person who has received the document pursuant to the provision of paragraph (2) or the preceding paragraph shall, at the time of import declaration of the products (or, in the case of goods pertaining to special declaration, at the time of special declaration; hereinafter the same applies in this paragraph), submit that document to the Director General of Customs to whom import declaration is made. In this case, if any part of such products is to be imported, the Director General of Customs shall make necessary modifications to the matters pertaining to the confirmation which have been stated in that document, and return it to the person who made import declaration.

(Procedures for exemption from customs duty pertaining to exportation of products manufactured from domestic raw materials)

Article 54-3.A person who seeks exemption from customs duty pursuant to the provision of paragraph (1) of Article 19-2 (Exemption from customs duty in the case where products manufactured from domestic raw materials are exported) of the Act shall, at the time of import declaration (or, in the case of goods pertaining to special declaration, at the time of special declaration) of foreign goods for which exemption from customs duty is sought, submit to the Director General of Customs having jurisdiction over the place of their importation a document stating descriptions and quantities of such goods, the amount of customs duty to be exempted and any other relevant matters, accompanied by the document which has been returned by the Director General of Customs pursuant to the provision of paragraph (2) or (4) of the preceding Article.
(2)Import declaration of foreign goods referred to in the preceding paragraph shall be made in the name of a manufacturer who has obtained confirmation referred to in paragraph (1) or (3) of the preceding Article.

(Exemption from customs duty on the basis of products manufactured at other manufacturing factory)

Article 54-4.Products to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 19-2 (Exemption from, or refund of, customs duty, etc. where products manufactured from dutiable raw materials, etc. are exported) of the Act shall be petroleum spirits set forth in subheadings 2710.12-1-(1) and 2710.20-1-(1), kerosenes set forth in subheadings 2710.12-1-(2), 2710.19-1-(1) and 2710.20-1-(2), gas oils set forth in subheadings 2710.12-1-(3), 2710.19-1-(2) and 2710.20-1-(3) and heavy fuel oils set forth in subheadings 2710.19-1-(3) and 2710.20-1-(4), of the Appended Tariff Schedule of the Act.

(Quantity of raw materials corresponding to products in the case where any other goods are simultaneously manufactured in the process of manufacturing such products from domestic raw materials)

Article 54-5.In cases where any other goods are simultaneously manufactured in the process of manufacturing products from raw materials (not being foreign goods), as provided for in paragraph (1) of Article 19-2 (Exemption from customs duty in the case where products manufactured from domestic raw materials are exported) of the Act, the quantity of raw materials deemed to correspond to such products shall be the quantity calculated by multiplying the total quantity of the raw materials used for manufacture of such products and other goods by the ratio pertaining to the products exported under paragraph (1) of Article 19-2 of the Act, that is one of the ratios which are used when calculating proportionally the quantity of raw materials corresponding to such products or such other goods by applying Article 2-2 (Method of calculation of the basis for duty assessment for the purposes of levying customs duty on raw materials) of the Order for Enforcement of the Customs Act, had such products or such other goods been imported.

(Obligation to keep a copy of documents being confirmed)

Article 54-6.A person who has obtained confirmation referred to in paragraph (1) or (3) of Article 54-2 shall keep a copy of the document so confirmed for two years from the date of such confirmation.

(Amount of refund of customs duty pertaining to duty-paid raw materials brought into a customs manufacturing warehouse, etc. with approval)

Article 54-7.The amount of customs duty to be refunded pursuant to the provision of paragraph (2) of Article 19-2 (Refund of customs duty in the case where products manufactured from duty-paid raw materials are exported) of the Act shall be the amount of customs duty (excluding incidental duty) paid for imported goods (hereinafter referred to as “duty-paid raw materials”) which were brought into a customs manufacturing warehouse or integrated customs area with the approval provided for in the said paragraph and were used as raw materials for manufacture of export goods (where part of the goods manufactured from the duty-paid raw materials is not exported, amount of customs duty to be refunded shall be the amount corresponding to the part of the raw materials contained in the exported goods).

(Procedures for approval, etc. of bringing duty-paid raw materials into a customs manufacturing warehouse, etc. to receive refund of customs duty)

Article 54-8.A person who seeks application of paragraph (2) of Article 19-2 (Refund of customs duty in the case where products manufactured from duty-paid raw materials are exported) of the Act for duty-paid raw materials shall, if such raw materials are brought into a customs manufacturing warehouse or an integrated customs area, file in advance a written application stating the following matters with the Director General of Customs who granted permission of the customs manufacturing warehouse or the integrated customs area, and shall be granted his approval:
(i)descriptions and quantities of duty-paid raw materials to be brought into a customs manufacturing warehouse or integrated customs area;
(ii)if there are any goods which are to be used, together with the duty-paid raw materials, for the work at the customs manufacturing warehouse or integrated customs area, descriptions and quantities of such goods and whether they are domestic goods or foreign goods;
(iii)descriptions of export goods and any other products, to be manufactured from duty-paid raw materials;
(iv)the name of customs office at which import permission of duty-paid raw materials was granted and the date of import permission (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration or the date of issuance of a written notice of determination);
(v)the name and location of a customs manufacturing warehouse or integrated customs area;
(vi)the reason for using duty-paid raw materials for manufacture of export goods.
(2)In cases where manufacture of export goods from the duty-paid raw materials approved under the preceding paragraph has been completed, a written report on manufacture stating the following matters shall be submitted to the Director General of Customs referred to in the said paragraph, and shall have it verified by him:
(i)descriptions, quantities and values of export goods and other products, manufactured from such duty-paid raw materials;
(ii)descriptions and quantities of duty-paid raw materials for which refund of customs duty is sought;
(iii)the name of customs office at which import permission of duty-paid raw materials was granted and the date of import permission (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration or the date of issuance of a written notice of determination);
(iv)the date on which duty-paid raw materials were brought into a customs manufacturing warehouse or integrated customs area;
(v)the scheduled date and place of exportation of export goods provided for in item (i).
(3)In cases where the Director General of Customs has verified under the preceding paragraph, he shall state that fact in a written report on manufacture so confirmed and return it to a person who submitted it.

(Procedures for refund of customs duty pertaining to duty-paid raw materials brought into a customs manufacturing warehouse, etc. with approval)

Article 54-9.A person who seeks refund of customs duty pursuant to the provision of paragraph (2) of Article 19-2 (Refund of customs duty in the case where products manufactured from duty-paid raw materials are exported) of the Act shall, at the time of export declaration of the export goods pertaining to refund of customs duty, file with the Director General of Customs to whom export declaration is made a written application stating the descriptions and quantities of the duty-paid raw materials for which such duty refund is sought and the name and location of the customs manufacturing warehouse or integrated customs area where the export goods were manufactured, accompanied by the import permit of the duty-paid raw materials or a customs certificate issued in lieu thereof (or, in the case of goods pertaining to special declaration, a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof) and the written report on manufacture which has been returned pursuant to the provision of paragraph (3) of the preceding Article, and the export goods shall, at the time of examination pertaining to such export goods as provided for in Article 67 (Permission of exportation or importation) of the Customs Act, undergo examination necessary for determining amount of refund prescribed in Article 54-7.

(Application mutatis mutandis of provisions concerning procedures, etc. for refund of customs duty pertaining to duty-paid raw materials brought into a customs manufacturing warehouse, etc. with approval)

Article 54-10.Articles 54-7 to 54-9 apply mutatis mutandis to the case where paragraph (3) of Article 19-2 (Refund of customs duty in the case where products manufactured from duty-unpaid raw materials are exported) of the Act applies. In this case, the terms “(excluding incidental duty) paid for imported goods (hereinafter referred to as “duty-paid raw materials”)”, “in the said paragraph” and “from the duty-paid raw materials” in Article 54-7 shall be read as “whose time limit for payment is extended for the goods for which time limit of payment of customs duty has been extended (hereinafter in the next Article and Article 54-9, as applied mutatis mutandis pursuant to this Article and Article 54-10 referred to as “duty-unpaid raw materials”)”, “in paragraph (2) of Article 19-2 of the Act in the case where paragraph (3) of the said Article applies” and “from the duty-unpaid raw materials” respectively; the term “duty-paid raw materials” in paragraphs (1) and (2) of Article 54-8 shall be read respectively as “duty-unpaid raw materials”; the term “the date of filing a written special declaration or the date of issuance of a written notice of determination” in item (iv) of paragraph (1) and item (iii) of paragraph (2) of Article 54-8 shall be read as “the date of filing a written special declaration”; and the terms “with the Director General of Customs to whom export declaration is made”, “the duty-paid raw materials”, “pursuant to the provision of paragraph (3) of the preceding Article”, “a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof” and “prescribed in Article 54-7” in Article 54-9 shall be read as “, within the extended period of time, with the Director General of Customs to whom export declaration is made (where the Director General of Customs to whom export declaration is made differs from the Director General of Customs having jurisdiction over the place of importation of such duty-unpaid raw materials, then to the latter through the former”, “the duty-unpaid raw materials”, “pursuant to the provision of paragraph (3) of the preceding Article, as applied mutatis mutandis pursuant to the next Article”, “a document proving that a written special declaration has been filed” and “prescribed in Article 54-7, as applied mutatis mutandis pursuant to the next Article”, respectively.

Article 54-11.Articles 54-7 to 54-9 apply mutatis mutandis to the case where paragraph (4) of Article 19-2 (Deduction of customs duty in the case where products manufactured from imported raw materials are exported) of the Act applies. In this case, the terms “customs duty (excluding incidental duty) paid for imported goods (hereinafter referred to as “duty-paid raw materials”)”, “with the approval provided for in the said paragraph”, “for manufacture of export goods” and “the duty-paid raw materials” in Article 54-7 shall be read as “customs duty to be levied for the imported raw materials”, “with the approval provided for in paragraph (4) of Article 19-2 of the Act”, “for manufacture of export goods (hereinafter in the next Article and Article 54-9, as applied mutatis mutandis pursuant to this Article and Article 54-11 referred to as “imported raw materials”)” and “such imported raw materials” respectively; the term “duty-paid raw materials” in paragraph (1) (excluding item (iv)) and paragraph (2) (excluding item (iii)) of Article 54-8 shall be read respectively as “imported raw materials”; the term “duty-paid raw materials” in item (iv) of paragraph (1) and item (iii) of paragraph (2), of Article 54-8 and Article 54-9 shall be read respectively as “imported raw materials”; the term “date of import permission (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration or the date of issuance of a written notice of determination)” in item (iv) of paragraph (1) and item (iii) of paragraph (2), of Article 54-8 shall be read respectively as “date of import permission”; and, in Article 54-9, the terms “with the Director General of Customs to whom export declaration is made”, “application and the name and”, “issued in lieu thereof (or, in the case of goods pertaining to special declaration, a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof)”, “pursuant to the provision of paragraph (3) of the preceding Article” and “pursuant to the provision of Article 54-7” shall be read as “within the period of time for filing a written special declaration pertaining to imported raw materials, with the Director General of Customs to whom export declaration is made (where the Director General of Customs to whom export declaration is made differs from the Director General of Customs having jurisdiction over the place of importation of such imported raw materials, then to the latter through the former)”, “application, the amount of customs duty to be deducted and the basis of calculation of such amount, and the name and”, “issued in lieu thereof”, “pursuant to the provision of paragraph (3) of the preceding Article, as applied mutatis mutandis pursuant to Article 54-11” and “pursuant to the provision of Article 54-7, as applied mutatis mutandis pursuant to Article 54-11”, respectively.

(Application mutatis mutandis of provisions concerning goods brought into an integrated customs area, etc.)

Article 54-12.Paragraph (2) of Article 29-2 (Obligation of records keeping for an integrated customs area) of the Order for Enforcement of the Customs Act applies mutatis mutandis to goods which were brought into an integrated customs area with the approval provided for in paragraph (2) (Refund of customs duty in the case where products manufactured from duty-paid raw materials are exported) (including the case where paragraph (3) of Article 19-2 of the Act applies) or paragraph (4), of Article 19-2 of the Act, and paragraph (1) of Article 45 (Notification of commencement of work using customs manufacturing procedures) and Article 50 (Obligation of records keeping for a customs manufacturing warehouse), of the said Order apply mutatis mutandis to goods brought into a customs manufacturing warehouse with such approval. In this case, the term “foreign goods” in paragraph (2) of Article 29-2 of the said Order shall be read as “goods brought into an integrated customs area with the approval provided for in paragraph (2) of Article 19-2 of the Tariff Act (including the case where paragraph (3) of the said Article applies) or paragraph (4) of the said Article” and the term “foreign goods” in paragraph (1) of Article 45 and paragraph (1) of Article 50 of the said Order shall be read respectively as “goods brought into a customs manufacturing warehouse with the approval provided for in paragraph (2) of Article 19-2 of the Tariff Act (including the case where paragraph (3) of the said Article applies) or paragraph (4) of the said Article”.

Chapter 10-2Refund of customs duty, etc. in the case where goods are re-exported in the state in which they were imported

(Notification, etc. at the time of importation of goods which are re-exported in the state in which they were imported)

Article 54-13.Notification prescribed in paragraph (1) of Article 19-3 (Refund of customs duty, etc. in the case where goods are re-exported in the state in which they were imported) of the Act shall, at the time of import declaration of goods for which customs duty is to be refunded pursuant to the provision of the said paragraph, be made by submitting to the Director General of Customs a document stating the fact that application for refund of customs duty referred to in the said paragraph is sought, the scheduled date and place of re-exportation of such goods, the nature and shape of such goods and any other matters necessary for identification of re-exportation of such goods.
(2)A person who imports goods referred to in the preceding paragraph shall, if the Director General of Customs indicates it necessary for the purpose of identifying their re-exportation, take, at the time of their importation, necessary measures for identifying their re-exportation, including affixing marks to such goods.
(3)If the document referred to in paragraph (1) is submitted, the Director General of Customs shall identify the nature and shape of the goods referred to in the said paragraph and, after having stated therein the fact that they have been identified, return it to a person who has submitted it.

(Procedures for applying for approval of extension of the period of time for re-exportation)

Article 54-14.A person who seeks approval of the Director General of Customs as referred to in paragraph (1) of Article 19-3 (Refund of customs duty, etc. in the case where goods are re-exported in the state in which they were imported) of the Act shall, within one year from the date of import permission of the goods for which such approval is sought, file with the Director General of Customs having jurisdiction over the place of their importation a written application stating the descriptions and quantities of such goods, the scheduled date and place of their exportation, the reason for seeking approval and any other relevant matters.

(Amount of customs duty to be refunded in the case where imported goods are re-exported in the state in which they were imported)

Article 54-15.The amount of customs duty to be refunded as prescribed in paragraph (1) of Article 19-3 (Refund of customs duty, etc. in the case where goods are re-exported in the state in which they were imported) of the Act shall be the whole amount of customs duty (excluding the amount of delinquent duty, additional duty for understatement and heavy additional duty (limited to heavy additional duty imposed pursuant to the provision of paragraph (1) of Article 12-4 (Heavy additional duty) of the Customs Act)) paid for the goods which have been exported pursuant to the provision of the said paragraph.

(Procedures for refund of customs duty in the case where goods are re-exported in the state in which they were imported)

Article 54-16.A person who seeks refund of customs duty pursuant to the provision of paragraph (1) of Article 19-3 (Refund of customs duty, etc. in the case where goods are re-exported in the state in which they were imported) of the Act shall, at the time of export declaration of the goods concerned, file with the Director General of Customs to whom export declaration is made, a written application stating the descriptions and quantities of such goods and the reason for exportation, accompanied by the document returned pursuant to the provision of paragraph (3) of Article 54-13 and the import permit of such goods or a customs certificate issued in lieu thereof (in the case of goods pertaining to special declaration, a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof shall be accompanied).

(Application mutatis mutandis of provisions concerning procedures, etc. for refund of customs duty in the case where goods are re-exported in the state in which they were imported)

Article 54-17.Article 54-13 and the preceding two Articles apply mutatis mutandis to the case where paragraph (2) of Article 19-3 (Refund of customs duty, etc. in the case where goods are re-exported in the state in which they were imported) of the Act applies. In this case, the terms “the whole amount of customs duty (excluding the amount of delinquent duty, additional duty for understatement and heavy additional duty (limited to heavy additional duty imposed pursuant to the provision of paragraph (1) of Article 12-4 (Heavy additional duty) of the Customs Act)) paid for” and “the said paragraph” in Article 54-15 shall be read as “the whole amount of customs duty for which the time limit for payment has been extended for” and “paragraph (1) of Article 19-3 of the Act in the case where paragraph (2) of the said Article applies” respectively; and the terms “paragraph (3) of Article 54-13” and “file with the Director General of Customs to whom export declaration is made” in the preceding Article shall be read as “paragraph (3) of Article 54-13, as applied mutatis mutandis pursuant to the next Article” and “file, within the extended period of time, with the Director General of Customs to whom export declaration is made (where the Director General of Customs to whom export declaration is made differs from the Director General of Customs having jurisdiction over the place of importation of the goods, then to the latter through the former)”, respectively.

Article 54-18.Articles 54-13, 54-15 and 54-16 apply mutatis mutandis to the case where paragraph (3) of Article 19-3 (Refund of customs duty, etc. in the case where goods are re-exported in the state in which they were imported) of the Act applies. In this case, the terms “the said paragraph” and “the whole amount of customs duty (excluding the amount of delinquent duty, additional duty for understatement and heavy additional duty (limited to the heavy additional duty imposed pursuant to the provision of paragraph (1) of Article 12-4 (Heavy additional duty) of the Customs Act)) paid for” in Article 54-15 shall be read as “paragraph (3) of Article 19-3 of the Act” and “the whole amount of customs duty to be levied on”, respectively; the terms “paragraph (3) of Article 54-13”, “a customs certificate issued in lieu thereof (in the case of goods subject to special declaration, a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof shall be accompanied)”, and “made” shall be read as “paragraph (3) of Article 54-13, as applied mutatis mutandis pursuant to Article 54-18”, “a customs certificate issued in lieu thereof” and “made (where the Director General of Customs to whom export declaration is made differs from the Director General of Customs having jurisdiction over the place of importation of the goods, then to the latter through the former)”, respectively.

Chapter 11Refund of customs duty, etc. in the case where claimed goods, etc. are re-exported or destroyed

(Amount of customs duty to be refunded in the case where claimed goods, etc. are re-exported or destroyed)

Article 55.The amount of customs duty to be refunded as prescribed in paragraph (1) of Article 20 (Refund of customs duty in the case where claimed goods, etc. are re-exported) of the Act shall be the whole amount of customs duty (excluding incidental duty; the same applies in the next paragraph) paid for the goods exported pursuant to the provision of the said paragraph.
(2)The amount of customs duty to be refunded as prescribed in paragraph (2) of Article 20 (Refund of customs duty in the case where claimed goods, etc. are destroyed, instead of being re-exported) of the Act shall be the whole amount of customs duty paid for imported goods which were destroyed with the approval provided for in the said paragraph (in the case where such imported goods were destroyed, if any amount of customs duty would, had the remains resulting from such destruction been imported, be chargeable on such remains, the amount of customs duty to be refunded shall be the whole amount of customs duty minus the amount of customs duty chargeable on such remains.

(Means of sales pertaining to goods for personal use)

Article 55-2.Means of sales to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 20 (Refund of customs duty in the case where goods for personal use are re-exported) of the Act shall be mail order services (i.e., sale of articles carried out, upon receipt of offers for sales contract through postal mail, telephone call or other means, in accordance with the terms and conditions including the details of articles and their selling prices, which are made available to the general public).

(Procedures for refund of customs duty, etc. in the case where claimed goods, etc. are re-exported or destroyed)

Article 56.A person who seeks refund of customs duty pursuant to the provision of paragraph (1) of Article 20 (Refund of customs duty in the case where claimed goods, etc. are re-exported) of the Act shall, if the goods concerned have been brought into a customs area (including the place designated by the Director General of Customs as provided for in item (ii) of paragraph (1) of Article 30 (Restriction on places where foreign goods are stored) of the Customs Act; hereinafter the same applies in this Article and in the next Article) pursuant to the provision of the said paragraph, notify that fact to the Director General of Customs having jurisdiction over the location of the customs area, and shall, at the time of export declaration of such goods, file with the Director General of Customs to whom export declaration is made a written application stating the descriptions and quantities of such goods and the reason for exportation, accompanied by a document certifying that such goods fall under item (i), (ii) or (iii) of paragraph (1) of Article 20 of the Act and their import permit or a customs certificate issued in lieu thereof (in the case of goods pertaining to special declaration, a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof shall be accompanied).
(2)A person who seeks application of paragraph (2) of Article 20 (Refund of customs duty in the case where claimed goods, etc. are destroyed, instead of being re-exported) of the Act shall, if the goods concerned have been brought into a customs area pursuant to the provision of the said paragraph, notify that fact to the Director General of Customs having jurisdiction over the location of the customs area, and shall file with the said Director General of Customs a written application stating the descriptions and quantities of such goods, the name and location of the customs area where they are stored, and the date and time of, the means of, and the reason for, their destruction, accompanied by a document proving that such destruction is unavoidable and the import permit of such goods or a customs certificate issued in lieu thereof (in the case of goods pertaining to special declaration, a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof shall be accompanied), and shall obtain the approval provided for in the said paragraph.
(3)A person who seeks refund of customs duty pursuant to the provision of paragraph (2) of Article 20 of the Act with respect to goods destroyed with the approval provided for in the preceding paragraph shall file with the Director General of Customs who granted such approval a written application stating the descriptions and quantities of the goods destroyed and of the remains resulting from such destruction, the name and location of the customs area pertaining to the notification prescribed in the preceding paragraph and the date and time of the destruction.

(Procedures for applying for extension of the period of time for bringing goods into a customs area)

Article 56-2.A person who seeks approval of the Director General of Customs as referred to in paragraph (1) of Article 20 (Refund of customs duty in the case where claimed goods, etc. are re-exported) of the Act shall file with the Director General of Customs having jurisdiction over the place of importation of the goods concerned a written application stating the descriptions and quantities of the goods for which approval is sought, the name and location of the customs area where they are to be brought, the scheduled date of bringing them into the customs area, the reason for seeking approval and any other relevant matters. However, if the Director General of Customs having jurisdiction over the location of the customs area differs from the Director General of Customs having jurisdiction over the place of importation of such goods, a written application may be submitted to the Director General of Customs having jurisdiction over the location of the customs area, accompanied by the import permit of such goods or a customs certificate issued in lieu thereof.

(Application mutatis mutandis of the provisions, etc. pertaining to procedures for refund of customs duty in the case where claimed goods, etc. are re-exported or destroyed)

Article 56-3.Paragraph (29) of Article 55 and Article 56 apply mutatis mutandis to the case where paragraph (3) of Article 20 (Refund of customs duty in the case where claimed goods, etc. are re-exported or destroyed) of the Act applies. In this case, the term “paid for the imported goods destroyed with the approval provided for in the said paragraph” in paragraph (2) of Article 55 shall be read as “for which the time limit for payment has been extended with respect to the exported goods falling under paragraph (1) of Article 20 of the Act in the case where paragraph (3) of the said Article applies, or with respect to the imported goods destroyed with the approval provided for in paragraph (2) of the said Article”; the terms “in this Article and in the next Article”, “the said paragraph”, “file with the Director General of Customs to whom export declaration is made” and “a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof” in paragraph (1) of Article 56 shall be read as “in this Article”, “paragraph (1) of Article 20 of the Act in the case where paragraph (3) of the said Article applies”, “, but within the extended period of time, file with the Director General of Customs to whom export declaration is made (if the Director General of Customs to whom export declaration is made differs from the Director General of Customs having jurisdiction over the place of importation of such goods, then to the latter through the former)” and “a document proving that a written special declaration has been filed” respectively; the terms “the said paragraph”, “shall file with” and “filed, a written notice of determination or a customs certificate issued in lieu thereof” in paragraph (2) of Article 56 shall be read as “paragraph (2) of Article 20 of the Act in the case where paragraph (3) of the said Article applies”, “shall, within the extended period of time, file with” and “filed” respectively; and the terms “such approval” and “the goods destroyed” in paragraph (3) of Article 56 shall be read as “such approval (if the Director General of Customs who granted such approval differs from the Director General of Customs having jurisdiction over the place of importation of the destroyed goods, then to the latter through the former)” and “the goods destroyed within the extended period of time” respectively.

Article 56-4.Paragraph (1) of Article 55 and paragraph (1) of Article 56 apply mutatis mutandis to the case where paragraph (4) of Article 20 (Deduction of customs duty in the case where claimed goods, etc. are re-exported) of the Act applies, and paragraph (2) of Article 55 and paragraphs (2) and (3) of Article 56 apply mutatis mutandis to the case where paragraph (5) of Article 20 (Deduction of customs duty in the case where claimed goods, etc. are destroyed, instead of being re-exported) of the Act applies. In this case, the term “the said paragraph” in paragraph (1) of Article 55 and paragraph (1) of Article 56 shall be read respectively as “paragraph (4) of Article 20 of the Act”; the term “the whole amount of customs duty (excluding incidental duty; the same applies in the next paragraph) paid” in paragraph (1) of Article 55 shall be read as “the whole amount of customs duty to be levied”; the term “the said paragraph” in paragraph (2) of Article 55 and paragraph (2) of Article 56 shall be read respectively as “paragraph (5) of Article 20 of the Act”; the term “the whole amount of customs duty paid” in paragraph (2) of Article 55 shall be read as “the whole amount of customs duty to be levied”; the term “in this Article and in the next Article” in paragraph (1) of Article 56 shall be read as “in this Article”; the term “the descriptions and quantities of such goods” in paragraph (1) of Article 56 and the term “from the destruction” in paragraph (3) of the said Article shall be read as “the descriptions and quantities of such goods, the amount to be deducted, the basis for calculation of such amount” and “from such destruction, the amount to be deducted, the basis for calculation of such amount” respectively; the terms “file with the Director General of Customs” and “customs certificate issued in lieu thereof (in the case of goods pertaining to special declaration, a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof)” in paragraphs (1) and (2) of Article 56 shall be read as “file, within the period of time for filing a written special declaration pertaining to such goods, with the Director General of Customs” and “customs certificate issued in lieu thereof” respectively; the term “with the Director General of Customs to whom export declaration is made” in paragraph (1) of Article 56 shall be read as “with the Director General of Customs to whom export declaration is made (if the Director General of Customs to whom export declaration is made differs from the Director General of Customs having jurisdiction over the place of importation of such goods, then to the latter through the former)”, and the term “shall file with the Director General of Customs who granted such approval” in paragraph (3) of Article 56 shall be read as “shall, within the period of time for filing a written special declaration pertaining to the destroyed goods, file with the Director General of Customs who granted such approval (if the Director General of Customs who granted such approval differs from the Director General of Customs having jurisdiction over the place of importation of the destroyed goods, then to the latter through the former)”.

Chapter 12Restriction, etc. on uses of duty-reduced goods for purposes other than those intended

(Designation of goods to which reduced rates of customs duty are applicable subject to completion of procedures)

Article 57.Goods to be designated by Cabinet Order, as provided for in paragraph (1) of Article 20-2 (Restriction, etc. on uses of duty-reduced goods for purposes other than those intended) of the Act shall be the following goods:
(i)cereal grains otherwise worked, set forth in subheading 1104.23-1 of the Appended Tariff Schedule of the Act;
(ii)hi-test molasses set forth in subheading 1702.90-4-(1) of the Appended Tariff Schedule of the Act;
(iii)molasses set forth in subheadings 1703.10-1 and 1703.90-1 of the Appended Tariff Schedule of the Act;
(iv)ethyl alcohol set forth in subheading 2207.10-1-(1) of the Appended Tariff Schedule of the Act;
(v)ethyl alcohol set forth in subheadings 2207.10-1-(2)-A and -2-(1) of the Appended Tariff Schedule of the Act;
(vi)ethyl alcohol and liquor, set forth in subheadings 2208.90-1-(2)-A-(a) and -1-(2)-B-(a) of the Appended Tariff Schedule of the Act;
(vii)preparations of a kind used for animal feeding, set forth in subheading 2309.90-2-(1)-A of the Appended Tariff Schedule of the Act;
(viii)heavy fuel oil and crude oil, set forth in subheadings 2710.19-1-(3)-A-(a) and -1-(3)-B-(a) and 2710.20-1-(4)-A-(a) and -1-(4)-B-(a) of the Appended Tariff Schedule of the Act;
(ix)nickel powders and flakes, set forth in subheading 7504.00-1 of the Appended Tariff Schedule of the Act;
(x)plates, sheets, strip and foil of nickel, not alloyed, set forth in subheading 7506.10-1 of the Appended Tariff Schedule of the Act;
(xi)aluminium plates, sheets and strip (limited to those for use as roofing (of a width of not less than 2.3m) in large type containers for which the standard is stipulated in Article 74), set forth in subheadings 7606.12-1 and 7606.92-1 of the Appended Tariff Schedule of the Act;
(xii)unwrought lead the customs value of which is not more than 165.37 yen per kg, set forth in subheadings 7801.91-1 and 7801.99-2-(1) of the Appended Tariff Schedule of the Act.

(Procedures for application of reduced rates of customs duty)

Article 58.A person who seeks application of the reduced rates of customs duty set forth in paragraph (1) of Article 20-2 of the Act for goods set forth in the items of the preceding Article shall, at the time of import declaration of such goods (or, in the case of goods pertaining to special declaration, at the time of special declaration), submit to the Director General of Customs a document stating the following matters:
(i)descriptions, standards, quantities, values and places of origin, of such goods;
(ii)the purpose of using such goods and the place where they are to be used;
(iii)descriptions and anticipated quantities, of products manufactured from such goods (excluding those set forth in items (vii) to (x) of the preceding Article) and the anticipated period of time required for the manufacture.
(2)In the case where the document referred to in in the preceding paragraph is submitted, if the goods concerned are preparations of a kind used for animal feeding as set forth in item (vii) of the preceding Article, a certificate stating such fact, issued by the Minister of Agriculture, Forestry and Fisheries, shall be attached to that document.
(3)Import declaration of goods referred to in paragraph (1) shall be made in the name of a person who uses such goods.

(Keeping of books)

Article 59.A person who has been granted reduced rates of customs duty referred to in paragraph (1) of Article 20-2 of the Act for goods set forth in the items of Article 57 shall keep, at the place of business, books stating the matters concerning such goods as set forth in the following. However, with respect to goods (excluding goods pertaining to special declaration) set forth in items (i) to (iii), (vii), (viii), (xi) and (xii) of Article 57, the matters set forth in items (i) and (ii) may be omitted if import permits of such goods are kept at the place of business:
(i)descriptions, standards, quantities and import values of such goods and the amount of customs duty reduced;
(ii)the name of customs office pertaining to import permission and the date of such permission and the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number);
(iii)the date on which such goods were brought into the place of business;
(iv)the date on which such goods were used for the purpose for which the reduced rate of customs duty was applied and the place where they were so used;
(v)descriptions and quantities of the products manufactured from such goods (excluding those set forth in items (vii) to (x) of Article 57) (in the case of goods set forth in item (xi) of the said Article, descriptions, dimensions, functions and quantities, of the products manufactured therefrom).

(Report on use of goods)

Article 60.The Director General of Customs may, if he finds it necessary, request a user of goods to which the reduced rate of customs duty referred to in paragraph (1) of Article 20-2 of the Act was applied, to submit a written report concerning the use of such goods.

(Application mutatis mutandis of the provisions concerning raw materials for manufacture)

Article 61.Articles 10 to 11-2 apply mutatis mutandis to goods to which reduced rate of customs duty provided for in paragraph (1) of Article 20-2 (Restriction, etc. on uses of duty-reduced goods for purposes other than those intended) of the Act was applied.

Chapter 12-2Uses of goods to which duty reduction, duty exemption, etc. are applied, for purposes other than those intended

(Designation, etc. of cases where goods to which duty reduction or duty exemption is applied may be used for purposes other than those intended)

Article 61-2.The cases to be designated by Cabinet Order, as provided for in paragraph (1) of Article 20-3 (Uses of duty-reduced or duty-exempt goods for purposes other than those intended) of the Act shall be those cases where, at the time of using or transferring goods provided for in the said paragraph for purposes other than those specified in the said paragraph, had such goods been imported for purposes other than those specified, the provisions governing reduction of, or exemption from, customs duty (i.e., the reduction or exemption provision as provided for in the said paragraph; hereinafter the same applies) would be applicable to the importation of such goods and such provision would also provide for exemption from customs duty or provide for reduction of customs duty at the same rate as that of the original reduction, depending on whether the goods concerned are duty-exempt goods or duty-reduced goods.
(2)A person who intends to obtain confirmation from the Director General of Customs as provided for in paragraph (1) of Article 20-3 of the Act shall file with the Director General of Customs having jurisdiction over the location where goods for which such confirmation is sought are placed a written application stating the following matters, accompanied by a document which is required when that person seeks application of the reduction or exemption provision for the use to be confirmed:
(i)descriptions, quantities and values, of such goods;
(ii)the name of customs office pertaining to import permission of such goods, the date of import permission and the number of import permit (including, in the case of goods pertaining to special declaration, the date of filing a written special declaration and its number);
(iii)the purpose of using such goods for which reduction of, or exemption from, customs duty has been granted, the reduction or exemption provision which has been applied and the place where such goods are stored;
(iv)new purpose for which such goods are to be used and the reduction or exemption provision which is to be applied;
(v)any other relevant matters.

Chapter 13Miscellaneous provisions

(Designation of territories deemed to be a foreign country)

Article 62.Territories deemed to be a foreign country pursuant to the provision of Article 21 (Territories deemed to be a foreign country) of the Act shall be the Habomai Islands, Shikotan Island, Kunashiri Island and Etorofu Island.

(Certification means of pure-bred breeding bovine animals and swine)

Article 63.Certification referred to in Additional Note 1 to Chapter 1 of the Appended Tariff Schedule of the Act shall be made, at the time of import declaration of goods pertaining to such certification (or, in the case of goods pertaining to special declaration, at the time of special declaration), by submitting to the Director General of Customs a certificate issued by the Minister of Agriculture, Forestry and Fisheries.
(2)Procedures for seeking delivery of a certificate referred to in the preceding paragraph and any other matters necessary for its issuance shall be prescribed by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries.

(Certification means of duty-free horses)

Article 64.Certification referred to in subheadings 0101.21-1 and -2-(1), and 0101.29-1 and -2-(1) of the Appended Tariff Schedule of the Act shall be made, at the time of import declaration of goods pertaining to such certification (or, in the case of goods pertaining to special declaration, at the time of special declaration), by submitting to the Director General of Customs a certificate issued by the Minister of Agriculture, Forestry and Fisheries.
(2)Procedures for seeking delivery of a certificate referred to in the preceding paragraph and any other matters necessary for its issuance shall be prescribed by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries.

(Designation of children’s welfare institutions)

Article 65.Children’s welfare institutions to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of the Appended Tariff Schedule of the Act shall be child welfare facilities provided for in paragraph (1) of Article 7 of the Child Welfare Act (Act No. 164 of 1947) (excluding baby delivery facilities and children and family supporting centers; in the case of daily life support facilities, only those having nursery facilities are included, and in the case of children’s recreational facilities, only children’s halls having nursery facilities are included), temporary care facilities established by a prefecture in a child guidance center pursuant to the provision of Article 12-4 of the said Act, the facilities provided for in paragraph (1) of Article 59 of the said Act, the purpose of which is to provide services specified in paragraph (1) of Article 39 of the said Act and which have been granted authorization prescribed in paragraph (1) or (3) of Article 3 of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children and facilities established by municipalities to provide special childcare services prescribed in item (iv) of paragraph (1) of Article 30 of the Child and Childcare Support Act (Act No. 65 of 2012) .

(Designation of mixed feeds)

Article 66.Mixed feeds to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of the Appended Tariff Schedule of the Act shall be those unsuitable for use other than for animal feeding and meet the standard prescribed by the Ordinance of the Ministry of Finance.

(Certification means of leguminous vegetables seeds used for cultivating vegetables)

Article 67.Certification referred to in subheadings 0713.10-2-(1), 0713.33-2-(1), 0713.34-2-(1), 0713.35-2-(1), 0713.39-2-(1), 0713.50-2-(1), 0713.60-2-(1) and 0713.90-2-(1) of the Appended Tariff Schedule of the Act shall be made, at the time of import declaration of goods pertaining to such certification (or, in the case of goods pertaining to special declaration, at the time of special declaration), by submitting to the Director General of Customs a certificate issued by the Minister of Agriculture, Forestry and Fisheries.
(2)Procedures for seeking delivery of a certificate referred to in the preceding paragraph and any other matters necessary for its issuance shall be prescribed by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries.

(Designation of goods pertaining to hi-test molasses and molasses)

Article 68.Products to be prescribed by Cabinet Order, as provided for in subheadings 1702.90-4-(1), 1703.10-1 and 1703.90-1 of the Appended Tariff Schedule of the Act shall be calcium citrate, tyrosine, basic chromium sulfate, refractory bricks, sand molds for casting, granules containing dimethyl-2,2,2-trichloro-1-hydroxyethylphosphonate, arginine and its salts, histidine hydrochloride, tryptophan, isoleucine and orotic acid.

(Procedures for certification of repacking in containers for retail sale)

Article 69.A person who certifies repacking of goods in containers for retail sale without any change in their ingredients (hereinafter in this Article referred to as “repacking”), as provided for in subheading 2106.90-2-(2)-E-(a)-iii-(ii)-II of the Appended Tariff Schedule of the Act shall submit a document stating the following matters to the Director General of Customs at the time of import declaration of goods pertaining to such certification (or, in the case of goods pertaining to special declaration, at the time of special declaration):
(i)the shape of such goods after having been repacked and unit gross weight thereof (including the weight of their container);
(ii)the means and place of repacking of such goods;
(iii)any other relevant matters.

(Designation of goods, etc. pertaining to protein preservatives)

Article 69-2.Materials to be prescribed by Cabinet Order, as provided for in subheading 2106.90-2-(2)-E-(b)-iii-(ii)-II-(I) of the Appended Tariff Schedule of the Act shall be sorbitol and esters of fatty acids with glycerol, and the processes to be prescribed by Cabinet Order, as provided for in subheading 2106.90-2-(2)-E-(b)-iii-(ii)-II-(I) of the said Tariff Schedule shall be either of the following processes:
(i)the process of adding esters of fatty acids with glycerol to sorbitol, thereby emulsifying the mixture and then powdering it;
(ii)the process of adding esters of fatty acids with glycerol to sorbitol and polyphosphates, thereby emulsifying the mixture and then powdering it.

(Designation of separating means)

Article 70.Separating means to be prescribed by Cabinet Order, as provided for in subheadings 2309.10-2-(2)-B-(a) and 2309.90-2-(2)-B-(b)-ii-(i) of the Appended Tariff Schedule of the Act shall be the separation, using a winnowing machine or the like, or using a sieve or an apparatus equipped with a sieve.

(Designation of testing method)

Article 71.The testing method to be prescribed by Cabinet Order, as provided for in subheading 3301.25-1-(1) of the Appended Tariff Schedule of the Act shall be the assay (i.e., quantitative analysis) of peppermint oil prescribed in the Japanese Pharmacopoeia provided for in paragraph (1) of Article 41 of the Act for Ensuring the Quality, Efficacy, and Safety, etc. of Drugs and Medical Devices, etc. (Act No. 145 of 1960).

(Designation of testing method for distillation, etc. of petroleum oils)

Article 72.The testing method for distillation to be prescribed by Cabinet Order, as provided for in Additional Note 1 (a), (b) and (c) to Chapter 27 of the Appended Tariff Schedule of the Act, testing method to be prescribed by Cabinet Order, as provided for in Additional Note 1 (c) to Chapter 27 of the said Tariff Schedule and testing method for distillation to be prescribed by Cabinet Order, as provided for in subheadings 2710.12-1-(1)-B and 2710.20-1-(1)-B of the said Tariff Schedule shall be the testing method for distillation of petroleum oils, the testing method for residual carbon content of petroleum products and the testing method for distillation of chemical products, respectively, as prescribed by the Japan Industrial Standard (hereinafter referred to as “JIS”) provided for in Article 17 of the Industrial Standardization Act (Act No. 185 of 1949).

(Designation of chenille fabrics or pile fabrics with non-flammability properties)

Article 73.Fabrics with non-flammability properties to be prescribed by Cabinet Order, as provided for in subheadings 5801.26-1, 5801.36-1 and 6001.92-1 of the Appended Tariff Schedule of the Act shall be those fabrics with flame-retardant or self-extinguishable properties certified by the flammability testing method for organic materials for vehicular interiors as prescribed in the JIS.

(Designation of narrow woven fabrics with tenacity and non-flammability properties)

Article 73-2.Fabrics with tenacity and non-flammability properties to be prescribed by Cabinet Order, as provided for in subheading 5806.32-1 of the Appended Tariff Schedule of the Act shall be those fabrics having a tenacity (i.e., the tenacity measured by the testing method under the standard conditions for seat belt webbing as prescribed in the JIS) of 22.3kN or more under the standard conditions for sheet belt webbing and having flame-retardant or self-extinguishable properties certified by the flammability testing method for organic materials for vehicular interiors as prescribed in the JIS.

(Designation of standard for large type containers)

Article 74.Large type containers of the standard to be prescribed by Cabinet Order, as provided for in subheadings 7606.12-1 and 7606.92-1 of the Appended Tariff Schedule of the Act shall be those of a width and height of 2.4m or more and of a length of 2.9m or more, respectively, having, as a minimum, the stacking strength of large type international containers as prescribed in the JIS.