Customs Brokerage Act

CHAPTER 1General provisions

(Purpose)

Article 1.The purpose of this Act is to ensure proper and prompt implementation of customs clearance procedures for goods, including procedures for declaration and payment of customs duty, by prescribing necessary matters concerning control of the business conducted by persons engaged in customs brokerage business and assignment of registered customs specialists, among other things, and by promoting proper operation of their business.

(Definitions)

Article 2.In this Act and any order based on this Act, the terms set forth in the following items shall have the meanings as defined respectively in the said items:
(i)“customs brokerage business” means the following services provided at the requests of other persons:
(a)to undertake the following procedures or acts for or on behalf of other persons at their requests:
1.the procedures ranging from filing declaration or application for approval as set forth in the following with the customs pursuant to the provision of the Customs Act (Act No. 61 of 1954) or other laws and regulations relating to customs duty, to obtaining permission of such declaration or approval (including the procedures for determination and payment of customs duty; hereinafter referred to as “customs clearance procedures”):
i.export declaration (including reshipment provided for in Article 75 of the Customs Act) or import declaration;
ii.application for approval referred to in paragraph (1) of Article 7-2 of the Customs Act;
iii.declaration for loading vessel’s or aircraft’s stores onto vessels or aircraft coming and/or going between Japan and a foreign country;
iv.application for approval of storing foreign goods in a customs warehouse (including the place deemed to have been granted permission referred to in paragraph (1) of Article 42 of the Customs Act pursuant to the provision of paragraph (2) of Article 50 of the said Act), a customs manufacturing warehouse (including the place deemed to have been granted permission referred to in paragraph (1) of Article 56 of the Customs Act pursuant to the provision of paragraph (2) of Article 61-5 of the said Act; hereinafter the same applies in this item) or an integrated customs area, application for using foreign goods in a customs manufacturing warehouse for work using customs manufacturing procedures as provided for in paragraph (1) of Article 56 of the Customs Act, or for performing the acts set forth in item (ii) or (iii) of paragraph (1) of Article 62-8 of the said Act in an integrated customs area, or declaration for bringing foreign goods into a customs display area as provided for in paragraph (1) of Article 62-3 of the said Act;
v.application for approval referred to in item (i) of paragraph (1) of Article 67-3 of the Customs Act.
2.appeals to be filed with the Director General of Customs or the Minister of Finance pursuant to the provision of the Administrative Appeal Act (Act No. 68 of 2014) or the Customs Act with respect to dispositions made under the Customs Act or other laws and regulations relating to customs duty;
3.claims or statements to be made to the customs with respect to customs clearance procedures or appeals referred to in item 2, or with respect to the investigation or examination performed, or disposition made, by the customs pursuant to the provision of the Customs Act or other laws and regulations relating to customs duty;
(b)to prepare written declarations, applications, appeals or any other documents equivalent thereto pertaining to customs clearance procedures or appeals referred to in item (a) 2 which are to be filed with the customs or the Minister of Finance pursuant to the provision of the Customs Act, other laws and regulations relating to customs duty or the Administrative Appeal Act (in cases where any electromagnetic records (i.e., the records which are intended for use in data processing by means of electronic computers and are processed by electronic methods, magnetic methods or any other methods that cannot be perceived by the human senses; the same applies in paragraph (1) of Article 38) are prepared in lieu of such documents, such electromagnetic records are also included; hereinafter referred to as “documents for customs clearance”);
(ii)“customs brokerage” means providing customs brokerage services as a regular business;
(iii)“customs broker” means a person who is granted permission referred to in paragraph (1) of the next Article;
(iv)“registered customs specialist” means a person who engages in customs brokerage business of a customs broker after having undergone verification referred to in paragraph (1) of Article 31.

Section 1Permission

(Permission for customs brokerage)

Article 3.A person who intends to conduct customs brokerage business shall be granted permission of the Director General of Customs having jurisdiction over the area where that person intends to conduct customs brokerage business.
(2)The Director General of Customs may attach conditions to the permission referred to in the preceding paragraph.
(3)The conditions referred to in the preceding paragraph shall be minimum conditions necessary for achieving the purpose of this Act.
(4)When the Director General of Customs grants permission referred to in paragraph (1), he shall, without delay, give a public notice of that fact and issue a permit to the person who is granted permission.
(5)Paragraph (1) shall not apply to the duties performed by attorneys pursuant to the provision of paragraph (1) of Article 3 of the Attorney Act (Act No. 205 of 1949) or the services provided by legal professional corporations pursuant to the provision of Article 30-5 of the said Act, or to the services provided by patent attorneys pursuant to the provision of paragraph (2) of Article 4 (limited to the services pertaining to item (i)) of the Patent Attorney Act (Act No. 49 of 2000) or those provided by patent professional corporations pursuant to the provision of Article 40 (limited to the services pertaining to the business set forth in item (i) of paragraph (2) of Article 4 of the said Act) of the said Act.

(Application for Permission)

Article 4.A person who seeks permission for customs brokerage shall file with the Director General of Customs a written application for permission, stating the following matters:
(i)his name and address, or in the case of a juridical person, the names and addresses of the officers;
(ii)the name and location of the business office where customs brokerage business is to be conducted;
(iii)the name of a manager of each business office referred to in the preceding item, and the number of registered customs specialists to be assigned to each business office pursuant to the provision of Article 13;
(iv)the geographical area where customs brokerage business is to be conducted, and if goods to be handled in connection with such business are limited to certain types of goods, the types of such goods;
(v)if he conducts any business other than customs brokerage business, the kind of such business.
(2)A written application for permission referred to in the preceding paragraph shall be accompanied by a document showing the state of the applicant's assets and such other documents as may be specified by the Ordinance of the Ministry of Finance.

(Requirements for Permission)

Article 5.When the Director General of Customs grants permission for customs brokerage, he shall examine whether the following requirements are met:
(i)that customs brokerage pertaining to the application for permission is securely managed on a sound basis;
(ii)that the applicant who seeks permission has, in light of the personnel structure, the ability to properly carry out customs brokerage business which he intends to conduct and has also sufficient social credibility;
(iii)that new entry of customs brokerage pertaining to the application for permission is necessary and appropriate in light of the business volume of customs brokerage and the number of customs brokers in the area where such business is to be conducted;
(iv)that the business office where customs brokerage pertaining to the application for permission is to be conducted meets the requirements referred to in paragraph (1) of Article 13.

(Disqualification)

Article 6.In cases where an applicant who seeks permission falls under any of the following items, the Director General of Customs shall not grant permission for customs brokerage:
(i)that the applicant is an adult ward or a person under curatorship;
(ii)that the applicant is a bankrupt whose right has not been restored;
(iii)that the applicant was sentenced to imprisonment without work or heavier punishment and a period of three years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(iv)that the applicant was sentenced to a fine in violation of any of the provisions of the Acts set forth in the following or was subjected to a notified administrative disposition (excluding notified administrative disposition pertaining to the amount equivalent to that of non-criminal fine) pursuant to the provision of the Customs Act (including the case where applied mutatis mutandis pursuant to other Acts relating to customs duty) or the National Tax Violations Control Act (Act No. 67 of 1900) (including the case where applied mutatis mutandis pursuant to the Local Tax Act (Act No. 226 of 1950)) in violation of any of such provisions and a period of three years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed or on which the notified administrative disposition was discharged:
(a)the provisions of Articles 108-4 to 112 of the Customs Act (including the case where applied mutatis mutandis pursuant to other Acts relating to customs duty);
(b)the provisions of Acts relating to national or local taxes other than those set forth in item (a), which stipulate offenses of evasion of payment, non-payment or receipt of a refund, of national or local tax by deception or other wrongful acts or those of any attempt to commit such violations;
(v)that the applicant was sentenced to a fine in violation of any of the provisions of this Act and a period of three years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(vi)that the applicant’s permission for customs brokerage was revoked pursuant to the provision of item (i) of paragraph (1) of Article 11 or paragraph (1) of Article 34 or he was prohibited from engaging in customs brokerage business pursuant to the provision of paragraph (1) of Article 35, and a period of two years has not elapsed from the day on which he was subjected to such dispositions;
(vii)that the applicant was a public official who was subjected to disciplinary disposition and a period of two years has not elapsed from the day on which he was subjected to the disposition;
(viii)that the applicant is a juridical person and any of the officers (including any of the persons whose actual scope of authority or control is, irrespective of their titles, equivalent to or greater than that of the officer) falls under any of the preceding items.

(Related business)

Article 7.A customs broker may, in addition to the customs brokerage business, conduct, as his related business, using the name of customs broker, any business which precedes, follows or otherwise relates to the customs brokerage business at the request of any other person; provided, however, that this does not apply to the case where conduct of such business is restricted by any other Act.

(Establishment of a new business office)

Article 8.When a customs broker establishes a new business office to conduct customs brokerage business within the jurisdiction area of the customs pertaining to his permission for customs brokerage, he shall, pursuant to the provision of Cabinet Order, obtain permission of the Director General of Customs having jurisdiction over the location of the business office.
(2)Paragraphs (2) to (4) of Article 3 and items (ii) to (iv) of Article 5 apply mutatis mutandis to permission set forth in the preceding paragraph.

(Restrictions on business area)

Article 9.A customs broker may conduct customs brokerage business only within the jurisdiction area of the customs pertaining to the permission for customs brokerage (or, if any conditions restricting the area where customs brokerage business may be conducted are attached pursuant to the provision of paragraph (2) of Article 3 (including the case where applied mutatis mutandis pursuant to paragraph (2) of the preceding Article), within such restricted area; hereinafter the same applies in this Article). However, with respect to the customs clearance procedures or other customs procedures undertaken at the request of the same person, if they are interrelated, the customs brokerage business pertaining to such procedures may, pursuant to the provision of Cabinet Order, be conducted outside the jurisdiction area of the customs pertaining to the permission for customs brokerage.

(Extinction of permission)

Article 10.In cases where a customs broker falls under any of the following items, permission for the customs brokerage shall cease to be effective:
(i)when the customs broker discontinues customs brokerage business;
(ii)when, after the death of the customs broker, application prescribed in paragraph (2) of Article 11-2 was not made within the period provided for in the said paragraph or a disposition not to grant the approval referred to in the said paragraph was made;
(iii)when the juridical person is dissolved;
(iv)when the customs broker receives a ruling for commencement of bankruptcy proceedings.
(2)When permission for customs brokerage ceases to be effective, the Director General of Customs shall give a public notice of that fact without delay.
(3)In the case where permission for customs brokerage ceases to be effective pursuant to the provision of paragraph (1), if any customs clearance procedures are being carried out, a person who was granted such permission (or, if he has died, his successor, and if a juridical person has ceased to exist as a result of merger, a juridical person that survives the merger or a juridical person that has been newly established as a result of the merger) shall be deemed to be granted such permission for the purpose of such procedures.

(Revocation of Permission)

Article 11.If a customs broker falls under any of the following items, the Director General of Customs may revoke the permission:
(i)when it is found that the customs broker has been granted permission for customs brokerage by deception or other wrongful means;
(ii)when the customs broker falls under item (i), any of items (iii) to (v) or item (viii) of Article 6.
(2)When the Director General of Customs revokes permission for customs brokerage pursuant to the provision of the preceding paragraph, he shall hear the opinions of the examiners referred to in paragraph (1) of Article 39.

(Succession of permission)

Article 11-2.If there is a succession of a customs broker, his heir (in the case where there is more than one heir, if one of them is, with the consent of all of the heirs, selected as heir to take over the position based on the permission of customs brokerage, then the heir so selected) takes over the position based on the permission of the decedent.
(2)A person who has taken over the position based on the permission of customs brokerage pursuant to the provision of the preceding paragraph (referred to as “successor” in the next paragraph) may, pursuant to the provision of Cabinet Order, file an application for approval of succession with the Director General of Customs within 60 days after the death of the decedent.
(3)The Director General of Customs shall not, if a successor does not meet any of the requirements referred to in the items of Article 5 or falls under any of the items of Article 6, grant approval referred to in the preceding paragraph.
(4)In the case where a customs broker has been merged or has been split up (limited to the case where customs brokerage business is to be taken over) or where he has transferred the customs brokerage business, if he has in advance been granted approval of the Director General of Customs pursuant to the provision of Cabinet Order, a juridical person that survives the merger or is established as a result of the merger, a juridical person that has taken over such business as a result of the split-up or a person who has been transferred such business (referred to as “juridical person after merger, etc.” in the next paragraph) may, notwithstanding the provision of item (i) or (iii) of paragraph (1) of Article 10, take over the position based on the permission of customs brokerage of the juridical person that has ceased to exist as a result of such merger or has been split up, or based on the permission of customs brokerage of the person who has transferred such business.
(5)The Director General of Customs shall not, if a juridical person after merger, etc. does not meet any of the requirements referred to in the items of Article 5 or falls under any of the items of Article 6, grant approval referred to in the preceding paragraph.
(6)The Director General of Customs may, at the time of granting approval pursuant to the provision of paragraph (2) or (4), revoke or alter the conditions attached under paragraph (2) of Article 3 (including the case where applied mutatis mutandis pursuant to paragraph (2) of Article 8) with respect to the permission of customs brokerage pertaining to the succession for which he intends to grant the approval (including conditions altered pursuant to the provision of this paragraph or conditions newly attached), or attach new conditions. In this case, paragraph (3) of Article 3 applies mutatis mutandis.
(7)When the Director General of Customs grants approval referred to in paragraph (2) or (4), he shall immediately give a public notice of that fact.

(Notification of changes, etc.)

Article 12.When a customs broker falls under any of the following items, he (or, in the case of item (iii), such person as may be prescribed by Cabinet Order) shall notify that fact to the Director General of Customs without delay:
(i)when there is any change in the matters set forth in any of items (i) to (iii) or (v) of paragraph (1) of Article 4;
(ii)when the customs broker falls under item (i), any of items (iii) to (v) or item (viii) of Article 6;
(iii)when permission for customs brokerage ceases to be effective pursuant to the provision of paragraph (1) of Article 10.

Section 2Conduct of business

(Assignment of registered customs specialists)

Article 13.A customs broker shall, pursuant to the provision of Cabinet Order, have a registered customs specialist at each business office where the customs brokerage business is conducted; provided, however, that this does not apply to the case where such business office falls under any of the following items:
(i)where customs brokerage business to be handled at the business office is, except in the case provided for in the second sentence of Article 9, to be conducted solely in an area other than such areas as may be prescribed by Cabinet Order;
(ii)where goods pertaining to the customs brokerage business to be handled at the business office are limited to certain types of goods pursuant to the provision of paragraph (2) of Article 3 (including the case where applied mutatis mutandis pursuant to paragraph (2) of Article 8).
(2)In addition to what is provided for in the preceding paragraph, a customs broker may have registered customs specialists at the business office where customs brokerage business is conducted.

(Examination, etc. by registered customs specialists)

Article 14.A customs broker shall have a registered customs specialist examine, affix his name and seal to, the customs clearance documents prescribed by Cabinet Order, which are to be filed with the customs at the request of any other person (limited to documents pertaining to customs brokerage business conducted at the business office where a registered customs specialist is engaged in such business).

(Hearing of opinions on reassessment)

Article 15.In cases where a declaration for duty payment filed with the customs by a customs broker at the request of any other person is to be reassessed under the provision of paragraph (1) or (3) of Article 7-16 of the Customs Act, if the reassessment results in increase in the amount of customs duty payable, arising from the difference in the classification of the goods concerned for the purpose of application of the Customs Tariff Schedule or in the customs value of such goods, or any difference in the interpretation of any other applicable provisions of the laws and regulations relating to customs duty, then the Director General of Customs shall provide the customs broker with the opportunity to state his opinion on such difference; provided, however, that this does not apply to the case where increase in the amount of customs duty payable is caused by any objectively evident error in calculation or in posting, or any other error of a similar nature.

(Notification of examination)

Article 16.When, with respect to the customs clearance procedures performed by a customs broker, the Director General of Customs has customs officials perform the examination referred to in Article 67 of the Customs Act or such other equivalent examination as may be prescribed by Cabinet Order, which is to be performed pursuant to the provisions of any Act relating to customs duty, he shall notify the customs broker of that fact in order to secure the attendance of the customs broker or employees of the customs broker.

(Prohibition on use of name)

Article 17.No customs broker may allow any other person to use his name for customs brokerage.

(Posting of a notice of service rates, etc.)

Article 18.A customs broker shall post a notice displaying service rates for the customs brokerage (including related services provided for in Article 7) at his business office in a manner readily visible to clients.
(2)The Minister of Finance may stipulate any necessary matters with respect to the service rates referred to in the preceding paragraph, and when so stipulated, no customs broker may collect service fees in violation thereof.

(Confidentiality obligation)

Article 19.Customs brokers (or, their officers, if they are juridical persons), registered customs specialists and other persons engaged in customs brokerage business shall not, without justifiable grounds, divulge or misappropriate any confidential information which they have learned in connection with the customs brokerage business. The same applies after they cease to engage in customs brokerage business.

(Prohibition of dishonorable acts)

Article 20.Customs brokers (or, their officers, if they are juridical persons) and registered customs specialists shall not engage in any act which may harm the reputation or dignity of customs brokers or registered customs specialists.

(Effect of seal, etc.)

Article 21.The fact whether or not the name and seal of a registered customs specialist prescribed in Article 14 are affixed or whether or not any action of the Director General of Customs prescribed in Article 15 or 16 is taken shall not be construed to affect the validity of the documents for customs clearance or the dispositions pertaining to the reassessment or examination, as provided for in these Articles.

(Records keeping, notification, reporting, etc.)

Article 22.A customs broker shall, pursuant to the provision of Cabinet Order, keep books relating to customs brokerage business (including related business provided for in Article 7; hereinafter the same applies in this paragraph and paragraph (3)), state therein matters relating to his income, and maintain for a certain period of time documents relating to customs brokerage business handled by him.
(2)A customs broker shall, pursuant to the provision of Cabinet Order, notify the Director General of Customs of the names of, and changes in, the registered customs specialists and other persons engaged in the customs brokerage business (or, if the customs broker is a juridical person, the names of, and changes in, the officers responsible for the customs brokerage business, registered customs specialists and other persons engaged in the customs brokerage business).
(3)A customs broker shall, pursuant to the provision of Cabinet Order, submit once a year to the Director General of Customs a report stating the number of cases of customs brokerage business handled, the amount of fees received through such business and other matters pertaining to the customs brokerage business.

Section 1Examination for registered customs specialist

(Examination for registered customs specialist)

Article 23.Any person who intends to be registered as a customs specialist shall pass the examination for registered customs specialist.
(2)The examination for registered customs specialist shall be conducted on the following subjects in order to judge whether the examinee has the knowledge and ability necessary to be registered as a customs specialist:
(i)the Customs Act, the Customs Tariff Act, other Acts relating to customs duty and the Foreign Exchange and Foreign Trade Act (limited to Chapter 6 thereof);
(ii)matters necessary for preparing documents for customs clearance and other practices of conducting customs clearance procedures;
(iii)the Customs Brokerage Act.

(Partial exemption from examination subjects)

Article 24.Where a person falls under any of the following items, the subjects set forth in the said items shall, if he so requests, be exempted from the examination for registered customs brokerage:
(i)a person who has engaged, for a total period of 15 years or longer, in customs brokerage business of a customs broker or in such services relating to customs duty or other customs clearance services at a government agency as may be specified by Cabinet Order: the subjects set forth in items (i) and (ii) of paragraph (2) of the preceding Article;
(ii)a person who has engaged, for a total period of five years or longer, in customs brokerage business of a customs broker or such customs clearance services at a government agency as may be specified by Cabinet Order: the subjects set forth in item (ii) of paragraph (2) of the preceding Article.

(Qualification for a registered customs specialist)

Article 25.A person who has passed the examination for registered customs specialist is qualified to be registered as a customs specialist in the jurisdiction areas of any customs.

(Examination fee)

Article 26.A person who takes the examination for registered customs specialist shall pay such amount of examination fee as may be fixed by Cabinet Order, taking account of the actual cost.
(2)The examination fee paid pursuant to the provision of the preceding paragraph shall not be refunded (including the case where a person fails to take the examination for registered customs specialist).

(Conduct of examination, etc.)

Article 27.The examination for registered customs specialist shall be held at least once a year by each of the Directors General of Customs, using examination questions determined by the Minister of Finance. However, the examination papers shall be graded by the examiners referred to in paragraph (1) of the next Article.

(Examiners)

Article 28.The Minister of Finance shall appoint a maximum of 15 examiners to prepare questions and grade examination papers for each of the examinations for registered customs specialist.
(2)The examiners shall be appointed from among those having academic background and experience in customs clearance services.

(Rescission of passing the examination, etc.)

Article 29.If a person, by dishonest means, takes or attempts to take the examination for registered customs specialist or is exempted or attempts to be exempted from examination subjects, the Director General of Customs may rescind any decision of his success in the examination or prohibit him from taking the examination.
(2)The Director General of Customs may, in consideration of the circumstances, disqualify any person subjected to the disposition prescribed in the preceding paragraph from taking the examination for registered customs specialist for such period of time as may be specified by the Director General of Customs within two years.

(Delegation to Ordinance of the Ministry of Finance)

Article 30.In addition to what is provided for in this Section, the procedures for taking the examination for registered customs specialist and any other necessary matters concerning such examination shall be prescribed by the Ordinance of the Ministry of Finance.

Section 2Qualifications for registered customs specialist

(Confirmation)

Article 31.When a customs broker intends to have a person who has passed the examination for registered customs specialist engage in the customs brokerage business using the title of a registered customs specialist, he shall notify the Director General of Customs of the name of the registered customs specialist, the name of the business office where the person is to engage in the customs brokerage business and such other matters as may be prescribed by Cabinet Order, and shall have it verified that the registered customs specialist does not fall under the next paragraph.
(2)No person who falls under any of the following items may be registered as a customs specialist:
(i)a person who falls under any of items (i) to (vii) of Article 6;
(ii)a person who committed the act violating the provision of the Act set forth in item (iv)(a) of Article 6, and a period of two years has not elapsed from the day on which he committed such act;
(iii)a person who falls under the following, and the period of suspension provided for therein has not elapsed:
(a)a person who was subjected to a disposition of suspension of the customs brokerage business pursuant to the provision of paragraph (1) of Article 34 (including a person who committed the offence which has caused such disposition);
(b)a person who is suspended from engaging in the customs brokerage business pursuant to the provision of paragraph (1) of Article 35.

(Loss of qualification of a registered customs specialist)

Article 32.If a registered customs specialist falls under any of the following items, he shall cease to be registered as a customs specialist:
(i)when he ceases to engage in the customs clearance services of the customs broker who has obtained the verification referred to in paragraph (1) of the preceding Article;
(ii)when he falls under any of items (i) to (vii) of Article 6;
(iii)when the decision on his success in examination for registered customs specialists is rescinded pursuant to the provision of paragraph (1) of Article 29;
(iv)when it is found that the verification referred to in paragraph (1) of the preceding Article was obtained by deception or other wrongful means.

(Prohibition of use of name)

Article 33.No registered customs specialist (including a person who falls under item (i) of the preceding Article and whose change prescribed in paragraph (2) of Article 22 has not been notified) may allow any other person to use his name for conducting customs brokerage business.

CHAPTER 4Responsibilities of customs brokers, etc.

(Supervisory dispositions against customs brokers)

Article 34.If a customs broker falls under any of the following items, the Director General of Customs may reprimand him, order him to suspend all or part of the customs brokerage business for such a period of time as may be specified by the Director General of Customs within one year, or revoke the permission:
(i)when the customs broker violates this Act, any order based on this Act or any conditions attached to the permission pursuant to the provision of paragraph (2) of Article 3 (including the case where applied mutatis mutandis pursuant to paragraph (2) of Article 8) (conditions herein include those altered pursuant to the provision of paragraph (6) of Article 11-2 or newly attached), or violates the provision of the Customs Act or other laws and regulations relating to customs duty;
(ii)when any officer of a customs broker or any other person engaged in the customs brokerage business commits an act violating the provision of this Act, any order based on this Act or other laws and regulations relating to customs duty, or commits an act damaging the reputation of customs brokers if such damage is attributable to the customs broker.
(2)When the Director General of Customs has made the disposition prescribed in the preceding paragraph, he shall give a public notice of that fact without delay.

(Disciplinary dispositions against registered customs specialists)

Article 35.If a registered customs specialist violates this Act, the Customs Act or any other laws and regulations relating to customs duty, the Director General of Customs may reprimand him, suspend him from engaging in the customs brokerage business for such a period of time as may be specified by the Director General of Customs within one year, or prohibit him from engaging in the customs brokerage business for two years.
(2)Paragraph (2) of the preceding Article applies mutatis mutandis to the case where a disposition prescribed in the preceding paragraph is made.

(Request for inquiry)

Article 36.Any person may, when he finds the fact that a customs broker or registered customs specialist falls under paragraph (1) of Article 34 or paragraph (1) of the preceding Article, state such fact to the Director General of Customs and request that any appropriate action be taken.

(Procedures for making dispositions)

Article 37.When the Director General of Customs makes a disposition prescribed in paragraph (1) of Article 34, he shall hear the opinions of the examiners referred to in paragraph (1) of Article 39, and when he makes a disposition prescribed in paragraph (1) of Article 35, he shall hear the opinions of the customs broker for whom the registered customs specialist concerned engages in the customs brokerage business.
(2)When the Director General of Customs makes a disposition prescribed in paragraph (1) of Article 34 or paragraph (1) of Article 35, he shall notify in writing the person who is to be subjected to the disposition of that fact and the reason therefor.

(Hearing of report, etc.)

Article 38.When the Director General of Customs finds it necessary for the purpose of ensuring proper implementation of this Act, he may request a customs broker to submit a report, or may require a customs official to inquire of a customs broker or to examine the books and documents concerning his business (including the electromagnetic records, if such records are prepared and preserved in lieu of such books and documents).
(2)When a customs official makes inquiry or examination pursuant to the provision of the preceding paragraph, he shall carry his identification card with him, and, if requested by any person concerned, produce such identification card to that person.
(3)The authority to make inquiry or examination prescribed in paragraph (1) shall not be construed as being vested for criminal investigations.

CHAPTER 5Miscellaneous provisions

(Examiners)

Article 39.The Director General of Customs shall, if he finds it necessary, appoint a maximum of three examiners for the purpose of hearing their opinions on the dispositions prescribed in paragraph (1) of Article 11 or paragraph (1) of Article 34.
(2)The examiners shall be appointed from among those having academic background and experience in the field of customs brokerage business.

(Restriction on use of title)

Article 40.Any person who is not a customs broker shall not use the title of customs broker.
(2)Any person who is not a registered customs specialist shall not use the title of registered customs specialist.

(Appeal)

Article 40-2.Article 91 of the Customs Act applies mutatis mutandis to the case where any request for administrative review is made with respect to the dispositions of the Director General of Customs, as prescribed in this Act.

CHAPTER 6Penal provisions

Article 41.A person who falls under any of the following items shall be punished by imprisonment with work of not more than one year or by a fine not exceeding 100,000 yen:
(i)a person who has been granted permission referred to in paragraph (1) of Article 3 or paragraph (1) of Article 8 by deception or other wrongful means;
(ii)a person who conducts the customs brokerage business in violation of the provision of paragraph (1) of Article 3, or a person who, in violation of the conditions attached pursuant to the provision of paragraph (2) of the said Article (including the case where applied mutatis mutandis pursuant to paragraph (2) of Article 8) (conditions herein include those altered pursuant to the provision of paragraph (6) of Article 11-2 or newly attached; hereinafter the same applies in this item) or in violation of the provision of Article 9, conducts customs brokerage business with respect to goods other than those limited under such conditions or in an area outside the area where he is permitted to conduct customs brokerage business pursuant to the provision of the said Article;
(iii)a person who, in violation of the provision of Article 19, divulges or misappropriate any confidential information which he has learned in connection with customs brokerage business;
(iv)a person who conducts the customs brokerage business in violation of the disposition of suspension of all or part of his customs brokerage business prescribed in paragraph (1) of Article 34.
(2)The offence set forth in item (iii) of the preceding paragraph shall be prosecuted only upon complaint.

Article 42.A person who falls under any of the following items shall be punished by imprisonment with work of not more than six months or by a fine not exceeding 50,000 yen:
(i)a person who has undergone verification referred to in paragraph (1) of Article 31 by deception or other wrongful means;
(ii)a person who engages in the customs brokerage business in violation of the disposition of suspension or prohibition from engaging in the customs brokerage business prescribed in paragraph (1) of Article 35.

Article 43.A person who falls under any of the following items shall be punished by a fine not exceeding 50,000 yen:
(i)a person who receives a fee in violation of the matters stipulated by the Minister of Finance pursuant to the provision of paragraph (2) of Article 18;
(ii)a person who fails to make a report prescribed in paragraph (1) of Article 38, makes a false report, fails to respond or makes a false response to inquiries made by a customs official prescribed in the said paragraph, or refuses, interferes with, or avoids the examination prescribed in the said paragraph.

Article 44.A person who falls under any of the following items shall be punished by a fine not exceeding 30,000 yen:
(i)a person who allows other persons to use his name in violation of Article 17;
(ii)a person who allows other persons to use his name in violation of Article 33;
(iii)a person who uses the title of customs broker or registered customs specialist in violation of Article 40.

Article 45.If a representative of a juridical person or an agent, employee or other worker of a juridical person or an individual commits, in connection with the business of the juridical person or individual, any of the acts violating the provisions of paragraph (1) (excluding item (iii)) of Article 41, item (i) of Article 42, Article 43 or item (i) or (iii) of the preceding Article, not only is the offender punished but also such juridical person or individual is punished by the fine prescribed in the respective Articles.