Latest Revision: Act No.9 of March 31, 2020
Customs Act
Table of Contents
(Purpose)
Article 1.This Act provides for the matters necessary for proper management of the customs procedures and formalities for determination, payment, collection and refund of customs duty and for exportation and importation of goods.
(Definitions)
Article 2.For the purposes of this Act or any order based on this Act, definitions of the terms set forth in the following items shall be as prescribed respectively in these items:
(i)“importation” means withdrawal into Japan of goods which have arrived in Japan from abroad (including marine products taken from the open sea by a foreign vessel) or goods the exportation of which has been permitted (with respect to goods withdrawn through a customs area, withdrawal of such goods into Japan through a customs area);
(ii)“exportation” means shipping domestic goods to a foreign country;
(iii)“foreign goods” means goods the exportation of which has been permitted and goods arrived in Japan from abroad (including marine products taken from the open sea by a foreign vessel) for which import permission has yet to be given;
(iv)“domestic goods” means goods other than foreign goods, placed in Japan and marine products taken from the open sea by a Japanese vessel;
(iv-2)“incidental duty” means any of such customs duties as delinquent duty, additional duty for understatement, additional duty for non-declaration and heavy additional duty;
(v)“vessel engaged in foreign trade” means a vessel coming and/or going between Japan and a foreign country for the purpose of foreign trade;
(vi)“aircraft engaged in foreign trade” means an aircraft coming and/or going between Japan and a foreign country for the purpose of foreign trade;
(vii)“coasting vessel” means a vessel other than a vessel coming and/or going between Japan and a foreign country;
(viii)“domestic aircraft” means an aircraft other than an aircraft coming and/or going between Japan and a foreign country;
(ix)(ix) “vessel’s stores” means fuel, beverages, foods and other consumable goods, sailcloth, rope, utensils and other similar goods, to be used on board a vessel;
(x)“aircraft’s stores” means goods equivalent to vessel’s stores, to be used on board an aircraft;
(xi)“open port” means a port designated by Cabinet Order, taking into account exportation and importation of goods, entry and departure of vessels engaged in foreign trade and other circumstances;
(xii)“customs airport” means an airport designated by Cabinet Order, taking into account exportation and importation of goods, entry and departure of aircraft engaged in foreign trade and other circumstances;
(xiii)“closed port” means a seaport, airport or any other place used in lieu thereof, other than an open port and customs airport.
(2)Marine products taken from the open sea as provided for in items (i), (iii) and (iv) of the preceding paragraph shall include marine products taken from the waters within the exclusive economic zone of Japan and from the waters within the exclusive economic zone of a foreign country.
(3)In cases where any foreign goods are used or consumed in Japan prior to their importation (excluding the case where foreign goods are used or consumed in a customs area in accordance with the provisions of this Act or such other cases as may be prescribed by Cabinet Order), they are deemed to be imported at the time of such use or consumption by a person who uses or consumes these goods.
(Special provisions for calculation of period and for time limit)
Article 2-2.Article 10 (Special provision for calculation of period and for time limit) of the Act on General Rules for National Taxes (Act No. 66 of 1962) applies mutatis mutandis to calculation of period and to time limit, as prescribed by this Act, the Customs Tariff Act (Act No. 54 of 1910) and other Acts relating to customs duty.
(Extension of time limit due to disaster)
Article 2-3.In the event that an area is designated by the Minister of Finance as an area substantially damaged by a designated disaster (i.e., earthquake, wind or flood damage, fire or such other disaster as may be prescribed by Cabinet Order, the designation of which is made by the Minister of Finance; hereinafter the same applies) (hereinafter such area is referred to as “designated area” in this Article and Article 102-2 (Refund of, reduction of, or exemption from fees due to disaster)), the time limit for application, request, notification or submission of documents, payment or collection (hereinafter in this Article referred to as “application, etc.”) to be made under this Act, the Customs Tariff Act or other Acts relating to customs duty, pertaining to victims of the designated disaster who held their domiciles or residences in that designated area at the time of occurrence of the designated disaster shall be extended to the day following the date to be separately specified by the Minister of Finance, taking into account the extent of effects of such designated disaster on such designated area (hereinafter the date so specified is referred to as “specified date” in this paragraph and paragraph (4)), if such time limit comes between the day of occurrence of such designated disaster and the specified date.
(2)Necessary matters concerning application of the preceding paragraph shall be prescribed by Cabinet Order.
(3)If there is any person who is found to be unable to make an application, etc. within the time limit for application, etc. as extended pursuant to the provision of paragraph (1), for any unavoidable reason caused by the designated disaster pertaining to the designated area as provided for in that paragraph, the Director General of Customs may, pursuant to the provision of Cabinet Order, further extend the extended time limit pertaining to that person for a period not exceeding two months from the date on which such unavoidable reason ceases.
(4)If there is any person who is found to be unable to make an application, etc. within the time limit for application, etc. the time limit for which expires on or after the date of occurrence of the designated disaster (excluding an application, etc. pertaining to victims provided for in paragraph (1), the time limit for which expires before the specified date; hereinafter the same applies in this paragraph) for any unavoidable reason caused by the designated disaster in such designated area as provided for in paragraph (1), the Director General of Customs may, pursuant to the provision of Cabinet Order, extend the time limit pertaining to that person for a period not exceeding two months from the date on which such unavoidable reason ceases.
Article 2-4.Articles 12 (Service of documents) and 14 (Service by publication) of the Act on General Rules for National Taxes apply mutatis mutandis to the service of documents issued by the Director General of Customs or customs officials pursuant to the provision of this Act, the Customs Tariff Act or other Acts relating to customs duty. In this case, the term “agent for tax payment” in the proviso to paragraph (1) and in paragraph (3) of Article 12 of the Act on General Rules for National Taxes shall be read as “agent for managing customs matters provided for in paragraph (1) of Article 95 (Agent for managing customs matters) of the Customs Act”.
(Goods for duty assessment)
Article 3.Customs duty shall be levied on imported goods (excluding correspondence) under this Act, the Customs Tariff Act and other Acts relating to customs duty; provided, however, that in cases where any treaty provides special provisions for customs duty, such customs duty shall be governed by these special provisions.
(Time of determination of goods for duty assessment)
Article 4.The nature and quantity of goods to be taken as a basis for assessment of customs duty shall be determined according to the actual conditions of such goods at the time of their import declaration; provided, however, that with respect to those goods set forth in the following items, such determination shall be made according to their actual conditions at the time as specified therein:
(i)foreign goods stored in a customs warehouse or in an integrated customs area (excluding foreign goods prescribed by Cabinet Order as those usually stored in a customs warehouse or in an integrated customs area over a long period and may give rise to any loss while they are so stored, foreign goods on which any of the acts set forth in item (ii) or (iii) of paragraph (1) of Article 62-8 (Permission of integrated customs area) has been performed in an integrated customs area, foreign goods disposed upon notification to the customs pursuant to the provision of Article 34 (Disposal of foreign goods) and foreign goods set forth in items (ii) to (iii-2), (vii) and (viii)): at the time when storage in a customs warehouse or in an integrated customs area is approved pursuant to the provision of paragraph (1) of Article 43-3 (Approval for storage of foreign goods) or Article 62-10 (Approval for storage of foreign goods, etc.);
(ii)foreign goods which are products manufactured in a customs factory or in an integrated customs area under the work using customs manufacturing procedures as provided for in paragraph (1) of Article 56 (Permission of a customs factory) (excluding foreign goods set forth in items (vii) and (viii) and those prescribed by Cabinet Order): at the time when foreign goods which are raw materials for such products are approved to be stored in a customs factory or in an integrated customs area pursuant to the provision of paragraph (1) of Article 43-3, as applied mutatis mutandis pursuant to Article 61-4 or Article 62-10, or at the time when such foreign goods are approved to be used in a customs factory for the work using customs manufacturing procedures or the acts set forth in item (ii) of paragraph (1) of Article 62-8 are approved to be performed on such foreign goods in an integrated customs area;
(iii)foreign goods stored at a place designated pursuant to the provision of paragraph (1) of Article 61 (Work using customs manufacturing procedures performed outside a customs factory) or Article 62-5 (Permission of use outside a customs display area) (including the cases where applied mutatis mutandis pursuant to Article 62-15) after expiry of the period specified under these provisions (excluding foreign goods set forth in items (ii), (iii-2), (vii) and (viii)): at the time when permission prescribed in these provisions is given;
(iii-2)foreign goods brought into a customs display area or into an integrated customs area, intended for sale or consumption in the customs display area or in the integrated customs area, products obtained from processing of, or manufacturing from foreign goods in a customs display area (excluding such products as may be prescribed by Cabinet Order) and such other similar goods as may be prescribed by Cabinet Order (excluding those disposed upon notification to the customs pursuant to the provision of Article 34 and those set forth in items (ii), (vii) and (viii)): at the time when approval prescribed in paragraph (1) of Article 62-3 (Procedures pertaining to foreign goods to be brought into a customs display area) is given or when a notification prescribed in Article 62-11 (Notification of bringing goods for sale, etc.) is made;
(iii-3)foreign goods brought into a customs display area, for which customs duty is to be collected pursuant to the provision of paragraph (1) of Article 62-6 (Collection of customs duty on foreign goods stored in a customs display area after expiry of period of permission) (excluding those set forth in items (ii), (iii-2), (vii) and (viii)): at the time when circumstances warrant collection of the customs duty;
(iv)foreign goods stored in a customs area or foreign goods the permission of which has been given by the Director General of Customs pursuant to the provision of item (ii) of paragraph (1) of Article 30 (Restriction on places for storage of foreign goods) if such foreign goods were lost or destroyed (excluding those set forth in items (i), (ii), (iii-2), (v), (v-2) and (viii)): at the time when they are lost or destroyed;
(v)vessel’s or aircraft’s stores withdrawn from a customs area with the approval of loading pursuant to the provision of paragraph (1) of Article 23 (Loading, etc. of vessel’s or aircraft’s stores), but not loaded on board a vessel or aircraft within a specified period for loading or foreign goods transported with the approval of transportation pursuant to the provision of paragraph (1) of Article 63 (Customs transit) or paragraph (1) of Article 64 (Transportation of wreckage, etc.), but not arrived at the place of destination within a specified period for transportation (excluding those set forth in items (i), (ii), (iii-2), (vii) and (viii)): at the time when loading or transportation is approved (in the case where blanket approval for loading is given pursuant to the provision of the second sentence of paragraph (1) of Article 23, at the time when foreign goods pertaining to such approval are withdrawn from a customs area and in the case where blanket approval for transportation is given pursuant to the provision of the second sentence of paragraph (1) of Article 63, at the time when foreign goods pertaining to such approval are shipped out);
(v-2)foreign goods pertaining to specific customs transit provided for in paragraph (1) of Article 63-2 (Special provisions for customs transit) or postal items transported upon notification pursuant to the provision of paragraph (1) of Article 63-9 (Customs transit of postal items) if they do not arrive at their destination within a period specified in paragraph (2) of Article 65 (Collection of customs duty upon expiry of transportation period) or paragraph (1) of Article 65-2 (Collection of customs duty on postal items not arriving at destination) (excluding those set forth in items (i), (ii), (iii-2), (vii) and (viii)): at the time when such foreign goods or the postal items pertaining to transportation prescribed in paragraph (1) of Article 63-9 are shipped out;
(v-3)goods for which import declaration has been made in accordance with item (iii) of paragraph (3) of Article 67-2 (Procedures for export or import declaration) and import permission has been given (excluding those set forth in items (i), (ii), (iii-2), (v) and (v-2)): at the time of their import permission;
(vi)postal items the presentation of which has been made under paragraph (3) of Article 76 (Simplified procedures for exportation or importation of postal items) (excluding postal items the value of which exceeds two hundred thousand yen (i.e., the value of postal items to be taken as a basis for duty assessment) (other than gifts or such other goods as may be prescribed by Cabinet Order) and those set forth in items (i), (v-2) and (vii)): at the time of their presentation;
(vii)goods taken into custody or detained or articles seized or retained if they are offered for public auction or sold under negotiated contract: at the time when they are so offered or sold;
(viii)goods imported without obtaining import permission or postal items imported without making presentation prescribed in paragraph (3) of Article 76 (excluding those for which import declaration has been made and those set forth in the preceding item): at the time of their importation.
(2)Necessary matters concerning calculation of amount of customs duty in the case where goods set forth in item (ii) of the preceding paragraph are imported shall be prescribed by Cabinet Order.
(Applicable laws and regulations)
Article 5.The laws and regulations to be applied when customs duty is levied (including when provision of security is ordered pursuant to the provision of paragraph (10) of Article 7 (Countervailing duty) or item (ii) of paragraph (9) and paragraph (18) of Article 8 (Anti-dumping duty), of the Customs Tariff Act) shall be the laws and regulations applicable on the date of import declaration; provided, however, that goods set forth in the following items shall be subject to the laws and regulations applicable on the date as specified respectively in these items:
(i)goods set forth in items (iii) and (iii-3) to (viii) of paragraph (1) of the preceding Article (in the case of goods set forth in items (iii) and (iii-3) of that paragraph, goods set forth in items (ii) and (iii-2) thereof shall not be excluded, whereas in the case of goods set forth in items (iv) and (v) of that paragraph, goods set forth in items (i), (ii) and (iii-2) thereof shall not be excluded): the date which includes the time specified in each of these items;
(ii)foreign goods stored in a customs warehouse or in an integrated customs area or foreign goods which are products manufactured in a customs factory or in an integrated customs area under the work using customs manufacturing procedures provided for in paragraph (1) of Article 56 (Permission of a customs factory), with respect to which the applicable laws and regulations are revised during the period between import declaration and import permission of such goods (or, approval instead of import permission in the case of goods withdrawn with the approval of the Director General of Customs pursuant to the provision of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission)) (excluding goods set forth in item (iv) or (vii) of paragraph (1) of the preceding Article): the date on which such permission or approval is given.
(Person liable to pay customs duty)
Article 6.Except as otherwise provided for in this Act, the Customs Tariff Act or other Acts relating to customs duty, customs duty shall be paid by a person who imports goods.
(Systems for determination ofing amount of duty)
Article 6-2.The amount of customs duty shall be determined by applying the system as specified in each of the following items for the category of customs duty as set forth respectively therein:
(i)(i) customs duty other than the customs duty set forth in the next item: the system under which the amount of customs duty payable or the fact that there is no amount of customs duty payable is, in principle, determined by a declaration made by a person liable to pay customs duty, and only in cases where a declaration is not so made or where calculation of the amount of customs duty so declared is not consistent with the provisions of the Acts relating to customs duty or otherwise where the amount of customs duty so declared is different from that found as a result of investigation conducted by the Director General of Customs, the amount of customs duty payable is determined by the disposition made by the Director General of Customs (hereinafter referred to as “self-assessment system”);
(ii)(ii) customs duty set forth in the following: the system under which the amount of customs duty payable is determined exclusively by the disposition made by the Director General of Customs (hereinafter referred to as “official assessment system”):
(a)customs duty levied on goods imported, as accompanied goods, by a person upon his entry into Japan or imported, as unaccompanied goods, by such person pursuant to the provision of Cabinet Order, or on such other similar goods as may be prescribed by Cabinet Order;
(b)customs duty levied on postal items (excluding postal items the value of which exceeds two hundred thousand yen (i.e., the value to be taken as a basis for duty assessment) (other than gifts and such other goods as may be prescribed by Cabinet Order) and those pertaining to such cases as may be prescribed by Cabinet Order, as referred to in paragraph (3) of Article 76 (Simplified procedures for exportation or importation of postal items);
(c)customs duty to be imposed pursuant to the provision of paragraph (3) of Article 7 (Countervailing duty) or paragraph (2) of Article 8 (Anti-dumping duty), of the Customs Tariff Act, or customs duty to be imposed pursuant to the provision of paragraph (1) of Article 8 of that Act, which is altered or maintained pursuant to the provision of paragraph (16) of that Article (limited to customs duty to be imposed on goods imported within the investigation period provided for in paragraph (15) of that Article; the same applies in Articles 12 and 14);
(d)customs duty to be, pursuant to the provision of this Act, the Customs Tariff Act or any other Act relating to customs duty, immediately collected in cases where a certain event occurs;
(e)customs duty the amount of which is to be determined under the official assessment system pursuant to the provision of any Act relating to customs duty other than this Act and the Customs Tariff Act;
(f)additional duty for understatement, additional duty for non-declaration and heavy additional duty.
(2)The amount of delinquent duty provided for in paragraph (1) of Article 12 (Delinquent duty) shall, notwithstanding the provision of the preceding paragraph, be determined pursuant to the provision of that Article without recourse to any special procedures.
(Time for filing a written declarations, etc. pertaining to postal mail, etc.)
Article 6-3.Article 22 (Time for filing tax return, etc. pertaining to postal mail, etc.) of the Act on General Rules for National Taxes applies mutatis mutandis to the case where any document pertaining to declaration, request or application (including any document required to be attached thereto and to be submitted in connection with submission of such document), as prescribed in paragraph (1) of the next Article, paragraph (1) of Article 7-14 (Amended declaration), paragraph (1) of Article 7-15 (Request for reassessment), paragraphs (1) to (3) of Article 9-2 (Extension of time limit for payment) or Article 67 (Permission of exportation or importation) or any other document prescribed by the Ordinance of the Ministry of Finance is submitted by postal mail or correspondence delivery (i.e., correspondence delivery provided for in paragraph (6) of Article 2 (Definitions) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002), conducted by general or specified correspondence delivery business operators provided for respectively in paragraph (6) or (9) of that Article).
(Declaration)
Article 7.A person who imports goods to which the self-assessment system applies shall file with the Director General of Customs a declaration for payment of customs duty pertaining to such goods.
(2)The declaration referred to in the preceding paragraph shall, pursuant to the provision of Cabinet Order, be filed with the Director General of Customs, by stating, in a written import declaration required under Article 67 (Permission of exportation or importation), in addition to the basis for duty assessment pertaining to such goods and other matters required to be stated pursuant to the provision of that Article, the amount of duty payable and other necessary matters.
(3)When any request for information is made to the customs by a person liable to pay customs duty or any other person concerned with respect to the commodity code for the purpose of application of the Appended Table of the Customs Tariff Act (the Tariff Schedule), the applicable rate of duty, the basis for duty assessment pertaining to import goods, etc., which are required for filing a declaration referred to in paragraph (1), the customs shall endeavor to provide them with pertinent information.
(Special provisions for declaration)
Article 7-2.A person who intends to import goods and has in advance obtained approval of any of the Directors General of Customs (hereinafter referred to as “authorized importer”) or a person who has entrusted customs clearance procedures for importing these goods (i.e., customs clearance procedures provided for in item (i)(a)[1]of Article 2 (Definitions) of the Customs Brokerage Act (Act No. 122 of 1967); hereinafter the same applies) to an authorized customs broker (i.e., an authorized customs broker provided for in Article 79-2 (Improvement measures relating to a rule, etc.); the same applies in paragraph (1) of Article 63-2, item (iii)(a) of paragraph (1) of Article 63-7 and item (ii) of paragraph (1) of Article 67-3) (hereinafter the person who has so entrusted is referred to as “special entrusting importer”) may, notwithstanding the provision of paragraph (2) of the preceding Article, make a declaration referred to in paragraph (1) of that Article with respect to goods to which the self-assessment system applies by filing with the Director General of Customs a written declaration, stating the basis for duty assessment, the amount of customs duty payable and other necessary matters, pertaining to such goods (hereinafter referred to as “written special declaration”).
(2)In cases where a special declaration (i.e., a declaration to be made by filing a written special declaration, as referred to in paragraph (1) of the preceding Article; hereinafter the same applies) is made, a written special declaration shall be prepared for those goods pertaining to a special declaration (hereinafter referred to as “goods pertaining to a special declaration”) the importation of which has been permitted and shall be filed with the Director General of Customs who has given such permission on or before the last day of the month following the month which includes the date of such import permission.
(3)A written special declaration to be filed pursuant to the provision of the preceding paragraph is referred to as “written special declaration before time limit”.
(4)Paragraph (1) does not apply to goods set forth in Appended Table 1-6 of the Temporary Tariff Measures Act (Act No. 36 of 1960) or to such other goods as may be prescribed by Cabinet Order.
(5)A person who seeks approval referred to in paragraph (1) shall file with the Director General of Customs a written application stating his domicile or residence, his name and other necessary matters.
(6)Matters to be stated in a written special declaration and other necessary matters concerning application of the preceding paragraphs shall be prescribed by Cabinet Order.
(Cases wherein which a special declarations isare deemed to have been elected)
Article 7-3.An authorized importer or a special entrusting importer who has not made a declaration prescribed in paragraph (2) of Article 7 (Declaration) together with an import declaration is deemed to have elected to make a special declaration with respect to goods pertaining to such import declaration (excluding goods provided for in paragraph (4) of the preceding Article).
(Special declaration after time limit)
Article 7-4.A person who should have filed a written special declaration before time limit (i.e., an authorized importer or a special entrusting importer who fails to file a written special declaration within the time limit for filing, including his heir or, in the case of a juridical person that has ceased to exist as a result of merger, a juridical person that survives the merger or a juridical person that has been established as a result of the merger) may, even after the time limit for filing, file with the Director General of Customs referred to in paragraph (2) of Article 7-2 (Special provisions for declaration) a written special declaration, stating the matters required to be stated in a written special declaration before time limit if it is filed before determination prescribed in paragraph (2) of Article 7-16 (Determination) is made.
(2)A written special declaration to be filed pursuant to the provision of the preceding paragraph is referred to as “written special declaration after time limit”.
(Requirements for approval)
Article 7-5.In the case where a written application prescribed in paragraph (5) of Article 7-2 (Special provisions for declaration) is filed, if the situation falls under any of the following items, the Director General of Customs may not give approval referred to in paragraph (1) of that Article:
(i)when a person who seeks approval falls under any of the following:
(a)where he was sentenced to a penalty in violation of the provision of this Act or other Acts relating to national taxes or was subject to a notified administrative disposition pursuant to the provision of this Act (including the case where applied mutatis mutandis pursuant to any other Acts relating to customs duty) or the Act on General Rules for National Taxes, 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 disposition was fulfilled;
(b)where he was sentenced to imprisonment without work or heavier penalty in violation of the provision of the laws and regulations other than the Acts provided for in item (a), and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(c)where he was sentenced to a fine in violation of the provision of the Act on Prevention of Unjust Acts by Organized Crime Group Members (Act No. 77 of 1991) (excluding paragraph (7) of Article 32-3 (Prefectural center for the elimination of violence) and paragraph (1) of Article 32-11 (Report and on-site investigation) of that Act; hereinafter the same applies) or for committing an offence referred to in Article 204 (Injury), Article 206 (Incitement of injury), Article 208 (Assault), paragraph (1) of Article 208-2 (Unlawful assembly with weapons), Article 222 (Intimidation) or Article 247 (Breach of trust), of the Penal Code (Act No. 45 of 1907) or an offence referred to in the Act on Punishment of Physical Violence and Other Acts (Act No. 60 of 1926), and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(d)where he is a member of an organized crime group provided for in item (vi) of Article 2 (Definitions) of the Act on Prevention of Unjust Acts by Organized Crime Group Members (hereinafter referred to as “member of organized crime group” in this item), or where he was a member of an organized crime group, and a period of five years has not elapsed from the day on which he ceased to be a member of the organized crime group (hereinafter referred to as “member of organized crime group, etc.”);
(e)where the person is a juridical person whose officer falls under any of items (a) to (d) with respect to the business or where the person uses such officer as an agent, employee or other worker;
(f)where his business activities are controlled by a member of organized crime group, etc.;
(g)where, during a period of three years preceding the day on which application for approval is made, he was imposed heavy additional duty with respect to customs duty or heavy additional tax with respect to consumption tax or local consumption tax pertaining to imported goods, as prescribed in paragraph (1) or (2) of Article 12-4 (Heavy additional duty) of this Act or paragraph (1) or (2) of Article 68 (Heavy additional tax) of the Act on General Rules for National Taxes;
(h)where, during a period of three years preceding the day on which application for approval is made, he was delinquent in paying customs duty, or internal consumption tax (i.e., internal consumption tax provided for in item (i) of Article 2 (Definitions) of the Act on Collection, etc. of Internal Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955); hereinafter the same applies) or local consumption tax pertaining to imported goods;
(i)where a period of three years has not elapsed from the day on which approval given to him under paragraph (1) of Article 7-2 was revoked pursuant to the provision of item (i)(c), (i)(d) or (i)(f) or item (ii), of paragraph (1) of Article 7-12 (Revocation of approval);
(ii)where a person who seeks approval does not have the ability to make a special declaration by means of electronic data processing system (i.e., the electronic data processing system provided for in item (i) of Article 2 (Definitions) of the Act on Processing, etc. of Business Related to Import and Export by Means of Electronic Data Processing System (Act No. 54 of 1977); hereinafter the same applies) or otherwise to properly and surely conduct the business relating to importation of goods pertaining to a special declaration;
(iii)where a person who seeks approval fails to establish, with respect to the business relating to importation of goods pertaining to a special declaration, a rule setting out the matters prescribed by the Ordinance of the Ministry of Finance, that is, the matters which are to be observed by that person (in the case of a juridical person, including its officers), his agent, manager or other employee in order to comply with the provisions of this Act and other laws and regulations.
(Improvement measures concerning a rule, etc.)
Article 7-6.The Director General of Customs may, when it is considered necessary for ensuring the implementation of this Act for the reason that an authorized importer fails to make a special declaration in accordance with the provisions of this Act or for other reason, request the authorized importer to take necessary measures to improve the rule provided for in item (iii) of the preceding Article or the business practices pertaining to the matters specified in that rule, or to newly establish a rule provided for in that item.
Article 7-7.Deleted.
(Provision of security)
Article 7-8.The Director General of Customs may, if it is considered necessary for preservation of customs duty, internal consumption tax or local consumption tax (hereinafter referred to as “customs duty, etc.” in this paragraph and paragraph (2) of Article 7-11), order, pursuant to the provision of Cabinet Order, an authorized importer or a special entrusting importer to provide security for customs duty, etc., specifying its amount and period.
(2)The Director General of Customs may, if it is considered necessary, change the amount or period referred to in the preceding paragraph.
(KeepingMaintenance of books, etc.)
Article 7-9.An authorized importer shall, pursuant to the provision of Cabinet Order, keep books stating the descriptions, quantities and prices of goods pertaining to a special declaration and other necessary matter and preserve these books and documents prepared or received in connection with transactions of such goods and such other documents as may be prescribed by Cabinet Order (referred to as “books and documents” in paragraph (2) of Article 7-11 and item (ii) of paragraph (1) of Article 7-12).
(2)Article 4 (Preservation, etc. of books and documents relating to national taxes in electromagnetic records), Article 5 (Preservation, etc. of books and documents relating to national taxes on computer-output microfilms), paragraphs (1) to (5) of Article 6 (Application, etc. for approval of preservation, etc. in electromagnetic records), paragraphs (1) and (2) of Article 7 (Changes pertaining to approval of preservation, etc. in electromagnetic records), Articles 8 to 10 (Revocation of approval of preservation, etc. in electromagnetic records; Application mutatis mutandis to approval of preservation, etc. on computer-output microfilms; Exclusion from application of the Act concerning Utilization of Information and Communication Technology for Preservation, etc. of Documents by Private Business Operators, etc.; Preservation of electromagnetic records pertaining to information on electronic transactions) and Article 11 (excluding items (ii) to (iv) of paragraph (3)) (Application of provisions of other Acts relating to national taxes), of the Act on Special Provisions concerning Preservation Methods, etc. for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998; hereinafter referred to as “the Act concerning Preservation of Electronic Books”) applies mutatis mutandis to an authorized importer. In this case, the terms “all or part of the books relating to national taxes” and “the District Director of the Tax Office having jurisdiction over the place of tax payment, etc. (in the case where the Ordinance of the Ministry of Finance so specifies, the Director General of Customs having jurisdiction over the place of tax payment, etc.; hereinafter referred to as “the competent District Director of Tax Office, etc.”)” in paragraph (1) of Article 4 of that Act shall be read as “the books required to be kept and preserved pursuant to the provision of paragraph (1) of Article 7-9 (Keeping of books, etc.) of the Customs Act (hereinafter referred to as “books relating to customs duty”)” and “the Director General of Customs who has given approval referred to in paragraph (1) of Article 7-2 (Special provisions for declaration) of that Act (hereinafter referred to as “the Director General of Customs who has given approval”)” respectively; the term “all of the documents relating to national taxes” in paragraph (2) of that Article shall be read as “all of the documents required to be preserved pursuant to the provision of paragraph (1) of Article 7-9 of the Customs Act (hereinafter referred to as “documents relating to customs duty”)”; the term “all or part of the books relating to national taxes” in paragraph (1) of Article 5 of that Act shall be read as “books relating to customs duty”; the term “of books and documents relating to national taxes” in paragraph (3) of that Article shall be read as “of books and documents relating to customs duty (i.e., books or documents relating to customs duty; hereinafter the same applies)”; the terms “the day of commencement of keeping of the books relating to national taxes (when the days of commencement of keeping of two or more books relating to national taxes, if any, are different, then the earliest day of commencement of such keeping; the same applies in item (i) of paragraph (5))”, “the kind of books relating to national taxes, such books relating to national taxes” and “all or part of the books relating to national taxes” in paragraph (1) of Article 6 of that Act shall be read as “the day of commencement of keeping of the books relating to customs duty”, “books relating to customs duty” and “books relating to customs duty”, respectively; the terms “the day to replace (where there are two or more books relating to national taxes, if the days on which such books are replaced are different, an earlier day on which such books are replaced; the same applies in item (i) of paragraph (5))”, “the paragraphs of Article 4” in paragraph (6) of that Article” and “paragraph (1) of Article 7” in Article 9 of that Act shall be read as “the day to replace”, “the paragraphs of the preceding Article,” and “paragraph (1) of Article 7” respectively; the term “a person responsible for preservation, pertaining to income tax (excluding withholding income tax) and corporation tax” in Article 10 of that Act shall be read as “an authorized importer”; and the terms “item (i) of Article 145 (Dismissal of application for approval of blue return) of the Income Tax Act (including the case where applied mutatis mutandis pursuant to Article 166 (Report, payment and return) of that Act)”, “books and documents)”, “, the paragraphs of Article 5” and “or Article 10 (Preservation of electromagnetic records pertaining to information on electronic transactions)” in item (i) of paragraph (3) of Article 11 of that Act shall be read as “item (ii) of paragraph (1) of Article 7-12 (Revocation of approval) of the Customs Act,”, “pursuant to the provision of Cabinet Order”, “or the paragraphs of Article 5” and “as may be prescribed by the Ordinance of the Ministry of Finance provided for in”, respectively, and necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Notification of discontinuance of application of special provisions for declaration)
Article 7-10.An authorized importer may, if application of paragraph (1) of Article 7-2 (Special provisions for declaration) becomes unnecessary, notify, pursuant to the provision of Cabinet Order, that fact to the Director General of Customs who has given approval referred to in that paragraph.
(Invalidation of approval)
Article 7-11.If the situation falls under any of the following items, the approval referred to in paragraph (1) of Article 7-2 (Special provisions for declaration) ceases to be effective:
(i)where the notification prescribed in the preceding Article is made;
(ii)where, after the death of an authorized importer, an application prescribed in paragraph (2) of Article 48-2 (Succession of permission), as applied mutatis mutandis pursuant to Article 7-13 (Application mutatis mutandis of provisions for succession of permission) is not made within the period specified in paragraph (2) of Article 48-2 or a disposition not to give the approval referred to in that paragraph is made;
(iii)where an authorized importer is dissolved;
(iv)where an authorized importer receives a ruling for commencement of bankruptcy proceedings;
(v)where the Director General of Customs revokes the approval.
(2)In the case where the approval referred to in paragraph (1) of Article 7-2 has ceased to be effective, a person who has been given such approval or his heir (in the case where a juridical person that has been given the approval has ceased to exist as a result of merger, then the juridical person that survives the merger or the juridical person that has been established as a result of the merger) may not be exempted from the obligation relating to a special declaration for the goods pertaining to a special declaration for which import permission was given before the approval ceased to be effective, the obligation of payment of customs duty, etc. to be levied or to be paid for such goods and the obligation of keeping of, and entry in books and preservation of books and documents relating to the goods pertaining to a special declaration, as prescribed in paragraph (1) of Article 7-9 (Keeping of books, etc.).
(Revocation of approval)
Article 7-12.The Director General of Customs may, if the situation falls under any of the following items, revoke the approval referred to in paragraph (1) of Article 7-2 (Special provisions for declaration):
(i)where an authorized importer falls under any of the following:
(a)where he was imposed a heavy additional duty with respect to customs duty, as prescribed in paragraph (1) or (2) of Article 12-4 (Heavy additional duty) or a heavy additional tax with respect to consumption tax or local consumption tax pertaining to imported goods, as prescribed in paragraph (1) or (2) of Article 68 (Heavy additional tax) of the Act on General Rules for National Taxes;
(b)where he was delinquent in paying customs duty or in paying internal consumption tax or local consumption tax pertaining to imported goods;
(c)where he fails to file, within the time limit for filing, a written special declaration or a written special tax return provided for in paragraph (2) of Article 6 (Special provisions for declaration, tax payment, etc. for taxable goods to be withdrawn) of the Act relating to Collection, etc. of Internal Consumption Tax on Imported Goods;
(d)where he fails to comply with the order prescribed in paragraph (1) of Article 7-8 (Provision of security);
(e)where he falls under any of items (i)(a) to (i)(f) or item (ii) of Article 7-5 (Requirements for approval);
(f)where he fails to take any measure in response to the request of the Director General of Customs as prescribed in Article 7-6 (Improvement measures concerning a rule, etc.);
(ii)where keeping of, or entry in books or preservation of books and documents, as prescribed in paragraph (1) of Article 7-9 (Keeping of books, etc.) is not made in the manner prescribed by Cabinet Order as provided for in that paragraph, or any false statement is entered in books or documents.
(2)Necessary matters concerning procedures for revocation of approval prescribed in the preceding paragraph and any other necessary matters concerning application of that paragraph shall be prescribed by Cabinet Order.
(Application mutatis mutandis of provisions for succession of permission)
Article 7-13.Paragraphs (1) to (5) of Article 48-2 (Succession of permission) apply mutatis mutandis to an authorized importer. In this case, necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Amended dDeclaration for amendment)
Article 7-14.A person who has made a declaration referred to in paragraph (1) of Article 7 (Declaration) or a person who has received a determination prescribed in paragraph (2) of Article 7-16 (Determination), if the situation falls under any of the following items, may, pursuant to the provision of Cabinet Order, make a declaration to amend the basis for duty assessment or the amount of duty payable (hereinafter referred to as “amount of duty, etc.”) pertaining to the declaration, reassessment or determination referred to in these items (hereinafter referred to as “amended declaration”) by the time the reassessment prescribed in paragraph (1) or (3) of Article 7-16 (Reassessment) (hereinafter in this paragraph and in the next Article referred to as “reassessment”) is made with respect to such declaration, reassessment or determination:
(i)when any shortfall is found in the amount of duty to be paid on the basis of the declaration for duty payment previously made (i.e., a declaration referred to in paragraph (1) of Article 7 or an amended declaration; hereinafter the same applies), the reassessment or the determination prescribed in paragraph (2) of Article 7-16;
(ii)when any amount of duty is found to be payable in the situation where it has been concluded, on the basis of the previous declaration for duty payment, reassessment or determination prescribed in paragraph (2) of Article 7-16, that no customs duty was required to be paid.
(2)In the case referred to in the preceding paragraph, an amended declaration may, if it is made prior to import permission of goods pertaining to the declaration for duty payment, be made through adjustment of the amount of duty, etc. stated in a document pertaining to the declaration for duty payment previously made.
(3)Article 20 (Validity of amended declaration) of the Act on General Rules for National Taxes applies mutatis mutandis to an amended declaration.
(Request for reassessment)
Article 7-15.In cases where the amount of duty to be paid on the basis of a declaration for duty payment (or, in cases where reassessment is made with respect to such amount of duty, the amount of duty so reassessed) is overestimated for the reason that calculation of the amount of duty, etc. pertaining to the declaration was not made in accordance with the provision of the Acts relating to customs duty or due to any error in such calculation, a person who has made the declaration for duty payment may, pursuant to the provision of Cabinet Order, make to the Director General of Customs a request for reassessment to be made on the amount of duty, etc. pertaining to the declaration (or, in the case where reassessment was made with respect to the amount of duty, etc., the amount of duty, etc. so reassessed), provided that such request is made before import permission for the goods pertaining to the declaration is given or within five years from the date of import permission (with respect to goods pertaining to a special declaration, within five years from the time limit for filing a written special declaration) (in cases where a person who has been given the approval of the Director General of Customs pursuant to the provision of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission), by the date on which a period of five years elapses from the day following the date of such approval or by the date of import permission, whichever comes later).
(2)The Director General of Customs shall, in cases where any request for reassessment prescribed in the preceding paragraph (hereinafter referred to as “request for reassessment”) is made, review the amount of duty, etc. pertaining to the request, make reassessment or notify a person who has made the request that there are no grounds for making reassessment.
(Reassessment and determination)
Article 7-16.The Director General of Customs shall, in the case where a declaration for duty payment is made, if calculation of the amount of duty, etc. pertaining to the declaration is not made in accordance with the provision of the Acts relating to customs duty or otherwise if the amount of duty, etc. declared is different from that found as a result of his investigation, reassess the amount of duty, etc. pertaining to the declaration on the basis of the result of his investigation.
(2)The Director General of Customs shall, when no declaration for duty payment is made by the time of importation of goods for which such declaration is required (with respect to goods pertaining to a special declaration, within the time limit for filing a written special declaration), determine the amount of duty, etc. pertaining to such goods on the basis of the result of his investigation.
(3)The Director General of Customs shall, if it is found, after the reassessment or determination prescribed in the preceding two paragraphs or this paragraph was made, that the amount of duty, etc. so reassessed or determined is overestimated or underestimated, reassess the amount of duty, etc. so reassessed or determined, on the basis of the result of his investigation.
(4)Reassessment prescribed in paragraph (1) or the preceding paragraph (hereinafter referred to as “reassessment”, except in Section 2 of Chapter 11 (Disposition of Criminal Cases)) or determination prescribed in paragraph (2) shall be effectuated by the Director General of Customs through delivery of a written notice of reassessment or a written notice of determination, stating the basis for duty assessment pertaining to such reassessment or determination, the amount of duty payable as a result of such reassessment or determination and such other matters as may be prescribed by Cabinet Order; provided, however, that the reassessment made prior to import permission of the goods pertaining to the declaration for duty payment (limited to reassessment made before payment of customs duty pertaining to such goods in order to reduce the amount of duty, etc. payable) may be effectuated, in lieu of the procedures specified above, by requesting a person who made such declaration to rectify the amount of duty, etc. stated in the document pertaining to the declaration for duty payment or by notifying that person of the amount of duty, etc. rectified by the Director General of Customs.
(5)Article 29 (Validity of reassessment, etc.) of the Act on General Rules for National Taxes applies mutatis mutandis to the reassessment or the determination prescribed in paragraph (2).
(Notification of amount of duty, etc. pertaining to goods withdrawn prior to import permission)
Article 7-17.The Director General of Customs shall, if it is found that there is no error in a declaration for duty payment with respect to the amount of duty, etc. pertaining to goods withdrawn with his approval pursuant to the provision of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission), notify in writing a person who has obtained such approval of withdrawal of the amount of duty pertaining to the declaration, the requirement to pay such amount of duty (or, if no customs duty is required to be paid, that fact) and such other matters as may be prescribed by Cabinet Order.
Article 8.The Director General of Customs shall, when he intends to assess customs duty for goods to which the official assessment system applies, determine, on the basis of the result of his investigation, the matters as specified in each of the following items for the category of cases as set forth respectively therein:
(i)in the case pertaining to customs duty set forth in item (ii)(a) or (ii)(e) of paragraph (1) of Article 6-2 (Systems for determination of amount of duty):
(a)when the basis for duty assessment pertaining to import declaration referred to in Article 67 (Permission of exportation or importation) is the same as the result of the investigation conducted by the Director General of Customs: the amount of duty payable;
(b)when import declaration referred to in Article 67 is not made by the time of importation or when, in the case where such declaration was made, the basis for duty assessment pertaining to that declaration is different from that found as a result of the investigation conducted by the Director General of Customs: the basis for duty assessment and the amount of duty payable;
(ii)in the case pertaining to customs duty set forth in items (ii)(b) to (ii)(d) of paragraph (1) of Article 6-2: the basis for duty assessment and the amount of duty payable.
(2)The Director General of Customs shall, if he is to impose additional duty for understatement, additional duty for non-declaration or heavy additional duty, as set forth in item (ii)(f) of paragraph (1) of Article 6-2, determine the amount of duty which is to be taken as a basis for calculation of the amount of such additional duty for understatement, additional duty for non-declaration or heavy additional duty and the amount of duty payable on the basis of his investigation.
(3)When the Director General of Customs, after having made the determination prescribed in the preceding two paragraphs or this paragraph, finds that the basis for duty assessment (in the case set forth in item (i)(a) of paragraph (1), the basis for duty assessment pertaining to the declaration referred to in that item, and in the case provided for in the preceding paragraph, the amount of duty which is to be taken as a basis for calculation prescribed in that paragraph; hereinafter the same applies in this Article) or the payable amount of duty so determined is overestimated or underestimated, he shall, on the basis of the result of his investigation, determine to alter the basis for duty assessment or the amount of duty payable pertaining to his former determination.
(4)The determination prescribed in the preceding three paragraphs shall be effectuated by the Director General of Customs through delivery of a written notice of determination for official assessment (in the case set forth in item (i)(a) of paragraph (1), a written notice of duty payment), stating the basis for duty assessment and the amount of duty payable pertaining to that determination and such other matters as may be prescribed by Cabinet Order; provided, however, that in cases where the determination relates to customs duty set forth in item (ii)(a) of paragraph (1) of Article 6-2 or in such other case as may be prescribed by Cabinet Order, the Director General of Customs may, instead of delivery of such written notice, have customs officials notify such determination orally.
(5)Article 29 (Validity of reassessment, etc.) of the Act on General Rules for National Taxes applies mutatis mutandis to the determination prescribed in paragraph (3).
(Payment of customs duty, etc. under self-assessment system)
Article 9.A person who has made a declaration for duty payment shall, except in the case falling under the next paragraph, pay the Government customs duty in an amount equivalent to the amount of duty payable as stated in a document pertaining to the declaration or in a written notice of reassessment on or before the date of importation of goods pertaining to such declaration.
(2)A person liable to pay customs duty in an amount equivalent to the amount of duty set forth in the following items shall pay such customs duty to the Government on or before the date or within the time limit, as set forth in these items:
(i)the amount of duty payable as stated in a written special declaration before time limit: the time limit for filing a written special declaration;
(ii)the amount of duty payable as stated in a written special declaration after time limit: the date of filing a written special declaration after time limit;
(iii)with regard to customs duty pertaining to goods withdrawn with the approval of the Director General of Customs pursuant to the provision of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission), the amount of duty pertaining to the declaration as stated in the document referred to in Article 7-17 (Notification of amount of duty, etc. pertaining to goods withdrawn prior to import permission) or the amount of duty payable as stated in a written notice of reassessment pertaining to the reassessment made before import permission of such goods (including the amount of duty pertaining to the declaration of duty payment previously made, if unpaid): the date on which one month elapses from the day following the date on which the document or written notice is issued;
(iv)the amount of duty payable as stated in a document pertaining to an amended declaration made after import permission: the date on which the amended declaration is made;
(v)the amount of duty payable as stated in a written notice of reassessment pertaining to reassessment made after import permission: the date on which one month elapses from the day following the date on which the written notice of reassessment is issued;
(vi)(vi) the amount of duty payable as stated in a written notice of determination: the date on which one month elapses from the day following the date on which the written notice of determination is issued;
(vii)the amount of duty payable as stated in a written notice of reassessment pertaining to reassessment made after determination prescribed in paragraph (2) of Article 7-16 (Determination) was made: the date on which one month elapses from the day following the date on which the written notice of reassessment is issued.
(3)A person who has received a written notice of determination for official assessment, pertaining to additional duty for understatement or heavy additional duty referred to in paragraph (1) or (3) of Article 12-4 (Heavy additional duty) (with respect to paragraph (3), limited to the provision pertaining to heavy additional duty referred to in paragraph (1) of that Article) (hereinafter referred to as “heavy additional duty for understatement” in this paragraph) shall pay additional duty for understatement or heavy additional duty for understatement in an amount as stated in that written notice, on or before the day on which one month elapses from the day following the date on which such written notice is issued or on or before the date of import permission of goods pertaining to the customs duty which has caused such additional duty for understatement or heavy additional duty for understatement to be paid, whichever comes later.
(4)A person who has received a written notice of determination for official assessment pertaining to additional duty for non-declaration or heavy additional duty referred to in paragraph (2) or (3) of Article 12-4 (with respect to paragraph (3), limited to the provision pertaining to the heavy additional duty referred to in paragraph (2) of that Article) (hereinafter referred to as “heavy additional duty for non-declaration” in this paragraph) shall pay additional duty for non-declaration or heavy additional duty for non-declaration in an amount as stated in that written notice, on or before the day on which one month elapses from the day following the date on which the written notice is issued.
(Extension of time limit for payment)
Article 9-2.In the case where a person who imports goods to which the self-assessment system applies has filed a written import declaration prescribed in paragraph (2) of Article 7 (Declaration), if, with respect to the time limit for payment of customs duty as prescribed in paragraph (1) of the preceding Article (hereinafter in this paragraph and the next paragraph referred to as “time limit for payment”), he has filed a written application for extension of time limit for payment with the Director General of Customs referred to in paragraph (2) of Article 7 and has provided the same Director General of Customs with security in an amount equivalent to the whole or part of the amount of customs duty stated in the written import declaration, the said Director General of Customs may, notwithstanding the provision of paragraph (1) of the preceding Article, extend the time limit for payment for a period not exceeding three months, provided that such amount of customs duty does not exceed the amount of security so provided.
(2)When a person who imports goods to which the self-assessment system applies (excluding goods pertaining to a special declaration) files, with respect to the time limit for payment of customs duty to be levied on goods to be imported during the month concerned (hereinafter in this paragraph referred to as “specific month”), a written application for extension of such time limit with the Director General of Customs with whom a declaration pertaining to such goods is to be filed under paragraph (1) of Article 7 on or before the last day of the month preceding the specific month and provides the same Director General of Customs with security in an amount equivalent to the total amount of customs duty pertaining to such goods, the said Director General of Customs may, notwithstanding the provision of paragraph (1) of the preceding Article, extend the time limit for payment of customs duty pertaining to the goods to be imported by that person during the specific month, within a period not exceeding three months from the day following the last day of the specific month, provided that the total amount of customs duty to be paid for the specific month does not exceed the amount of security so provided.
(3)In the case where an authorized importer or special entrusting importer files a written special declaration before time limit, if he files, within the time limit for filing a written special declaration, a written application for extension of time limit for payment of customs duty the amount of which is equivalent to the amount of duty set forth in item (i) of paragraph (2) of the preceding Article with the Director General of Customs referred to in paragraph (2) of Article 7-2 (Special provisions for declaration) and provides the same Director General of Customs with security in an amount equivalent to the whole or part of the amount of customs duty stated in that special declaration before time limit, the said Director General of Customs may, notwithstanding the provision of paragraph (2) of the preceding Article, extend the time limit for payment within a period not exceeding two months, provided that such amount of customs duty does not exceed the amount of security so provided.
(4)Matters to be stated in a written application referred to in the preceding three paragraphs and other necessary matters concerning application of these provisions shall be prescribed by Cabinet Order.
(Notice of duty payment)
Article 9-3.The Director General of Customs shall, if he intends to collect customs duty to be levied under the official assessment system other than customs duty set forth in the following, issue a notice of duty payment:
(i)customs duty on postal items to be paid pursuant to the provision of paragraph (3) of Article 77 (Payment of customs duty on postal items);
(ii)customs duty to be allocated from proceeds of public auction or sale of goods pursuant to the provision of paragraph (1) of Article 85 (Allocation of proceeds from public auction, etc.) (including the case where applied mutatis mutandis pursuant to Article 88 (Retained goods)) or paragraph (5) of Article 134 (Allocation of proceeds of public auction, etc. of detained articles, etc.);
(iii)additional duty for understatement, additional duty for non-declaration and heavy additional duty.
(2)The notice of duty payment prescribed in the preceding paragraph shall, pursuant to the provision of Cabinet Order, be effectuated by the Director General of Customs through delivery of a written notice of duty payment stating the amount of duty payable and the time limit for, and the place of payment; provided, however, that in the case falling under the proviso to paragraph (4) of Article 8 (Oral notification of determination for official assessment), the Director General of Customs may, instead of delivery of such written notice, have customs officials deliver such notice orally.
(Procedures for duty payment)
Article 9-4.A person who intends to pay customs duty (excluding customs duty pertaining to postal items to which the official assessment system applies; hereinafter the same applies in this Article) shall pay the amount equivalent to that of duty, accompanied by a written statement of payment (or, a written notice of duty payment, if received) to the Bank of Japan (including agents authorized to receive national taxes) or customs officials authorized to receive customs duty; provided, however, that payment in securities as prescribed by the Act on Payment of Revenues in Securities (Act No. 10 of 1916) or, subject to advance notice to the Director General of Customs as prescribed by the Ordinance of the Ministry of Finance, payment using such means as may be prescribed by that Ordinance is not precluded.
(Priority order of duty collection)
Article 9-5.With regard to foreign goods on which customs duty is to be levied, customs duty shall, notwithstanding the provisions of the National Tax Collection Act (Act No. 147 of 1959), the Local Tax Act (Act No. 226 of 1950) and other laws and regulations, be collected prior to collection of any other levies and claims due.
(2)The order of priority for collection of customs duty and expenses incurred for disposition of delinquent customs duty when they are collected using the same rule as that used for collection of national taxes, shall be the same as that for collection of national taxes and expenses incurred for disposition of delinquent taxes as provided for by the National Tax Collection Act. In this case, application of the preceding paragraph shall not be precluded.
(Security)
Article 9-6.Article 50 (Types of security) of the Act on General Rules for National Taxes applies mutatis mutandis to the types of security for customs duty to be provided pursuant to the provision of this Act, the Customs Tariff Act and other Acts relating to customs duty.
(2)Necessary matters concerning provision of security referred to in the preceding paragraph shall be prescribed by Cabinet Order.
(Allocation or collection of customs duty where security has been provided)
Article 10.A person liable to pay customs duty who has provided monetary security for customs duty may, pursuant to the provision of Cabinet Order, allocate the amount of money so provided to the payment of customs duty.
(2)In the case where security for customs duty has been provided, Article 52 (Disposal of security) of the Act on General Rules for National Taxes applies mutatis mutandis to the case where a person liable to pay customs duty fails to pay the whole amount of customs duty within the time limit for payment of customs duty as prescribed in Article 9 (Payment of customs duty, etc. under the self-assessment system) (in the case where the time limit for payment of customs duty has been extended pursuant to the provision of paragraphs (1) to (3) of Article 9-2 (Extension of time limit for payment), within the time limit so extended) or within the time limit for payment referred to in paragraph (2) of Article 9-3 (Notice of duty payment) (with respect to delinquent duty, within the time limit for payment of customs duty which is to be taken as a basis for calculation of such delinquent duty; the time limit herein is referred to as “time limit for payment” in Article 11 (Collection of customs duty) and in the proviso to paragraph (1) of Article 12 (Special provisions for calculation of the amount of delinquent duty)).
(3)The guarantor referred to in item (vi) of Article 50 (Types of security) of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to paragraph (1) of the preceding Article, shall be deemed to be a taxpayer for the purpose of application of the provisions of Chapter 10 (Penal Provisions) of the National Tax Collection Act.
(Transfer of collection of customs duty)
Article 10-2.The Director General of Customs may, if it is considered necessary, transfer collection of customs duty to any other Director General of Customs.
(2)When collection of customs duty has been transferred pursuant to the provision of the preceding paragraph, the Director General of Customs so transferred shall notify such transfer to a person liable to pay customs duty without delay.
(Collection of customs duty)
Article 11.In cases where customs duty is not fully paid within the time limit for payment (excluding the case where security is provided for such customs duty) and where it is considered that customs duty for which the amount of duty payable has been determined is not likely to be fully paid within the time limit for payment for the reason as set forth in the items of paragraph (1) of Article 38 (Request for advance payment) of the Act on General Rules for National Taxes, or where collection of customs duty payable on goods pertaining to a special declaration (excluding customs duty for which the amount of customs duty payable has been determined) is considered not to be ensured after its determination, collection of such customs duty shall be governed by the same rules as collection of national taxes.
(Delinquent duty)
Article 12.In cases where a person liable to pay customs duty fails to fully pay customs duty (excluding incidental duty; hereinafter the same applies in this Article) within the statutory time limit for payment or where the amount of customs duty repaid in excess or over-refunded is collected from that person pursuant to the provision of Article 13-2 (Collection of customs duty in the case of over-refund, etc.), that person shall, besides the amount of customs duty unpaid or to be collected, pay a delinquent duty in an amount equivalent to that calculated by multiplying the amount unpaid or to be collected by an annual rate of 7.3 percent, according to the number of days from the day following the statutory time limit (in the case of customs duty repaid in excess or over-refunded, from the day on which customs duty is so repaid or over-refunded) until the day on which the amount of customs duty is paid; provided, however, that the amount of delinquent duty to be paid after the day on which a period of two months elapses from the day following the time limit for payment (with respect to customs duty so repaid in excess or over-refunded, from the day following the time limit for payment pertaining to the notice of duty payment) shall be calculated by multiplying the amount of customs duty unpaid by an annual rate of 14.6 percent.
(2)In the case referred to in the preceding paragraph, when a person liable to pay customs duty has partly paid the amount of customs duty unpaid or to be collected, the amount of customs duty which is to be taken as a basis for calculation of the amount of delinquent duty pertaining to the period on or after the day following the date on which customs duty has been so paid shall be the amount of customs duty obtained by deducting the amount of customs duty partly paid from that of customs duty unpaid or to be collected as referred to in the preceding paragraph.
(3)In the case where the amount of customs duty which is to be taken as a basis for calculation of the amount of delinquent duty is less than ten thousand yen, paragraph (1) shall not apply and where such amount of customs duty has a fraction of less than ten thousand yen, the fraction shall be omitted in calculation.
(4)In the case where the amount of delinquent duty is less than one thousand yen, such amount shall not be collected and where the amount of delinquent duty has a fraction of less than one hundred yen, the fraction shall be omitted.
(5)In the case referred to in paragraph (1), until the amount of customs duty paid by a person liable to pay customs duty reaches the amount of customs duty unpaid or to be collected as referred to in that paragraph, the amount of customs duty so paid shall be deemed to have been allocated to the amount of customs duty unpaid or to be collected.
(6)In the case referred to in paragraph (1), when the amount of unpaid customs duty referred to in that paragraph is determined after the statutory time limit for payment referred to in that paragraph as a result of any error in the amount of duty, etc. caused for any unavoidable reason and when the circumstances which led to such error are, pursuant to the provision of Cabinet Order, confirmed by the Director General of Customs, the amount of delinquent duty pertaining to such amount of duty, corresponding to the number of days from the day following the statutory time limit until the day on which an amended declaration for such customs duty is made or until the day on which a written notice of reassessment or a written notice of determination for official assessment is issued shall be exempted.
(7)In the case referred to in paragraph (1), when the situation falls under any of the cases set forth in the following items, the amount specified in these items shall be exempted from the delinquent duty pertaining to customs duty; provided, however, that in the case set forth in item (i), when there occurs any event which is to cause revocation prescribed in paragraph (1) of Article 49 (Revocation of tax payment grace period) of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to paragraph (1) of Article 154 (Revocation of discontinuance of disposition for failure to pay taxes) or paragraph (3) or (4) of Article 152 (Installment payment of taxes pertaining to grace period for asset conversion, notice, etc.), of the National Tax Collection Act, to be applied as a rule (hereinafter referred to as “the National Tax Collection Act, applied as a rule” in this paragraph and in the next paragraph) pursuant to the provision of the preceding Article, the Director General of Customs may not exempt the amount equivalent to the amount corresponding to the period following the day on which such event occurs:
(i)in the case where execution of disposition of delinquency has been discontinued, as prescribed in paragraph (1) of Article 153 (Requirements for discontinuance of disposition for failure to pay taxes) of the National Tax Collection Act, applied as a rule or in the case where conversion of asset is postponed, as prescribed in paragraph (1) of Article 151 or paragraph (1) of Article 151-2 (Requirements for granting grace period for asset conversion, etc.) of the National Tax Collection Act, applied as a rule: the amount of delinquent duty pertaining to customs duty so discontinued or postponed, equivalent to the amount corresponding to the period of such discontinuance or equivalent to one-half of the amount corresponding to the period of postponement of such conversion (limited to the period following the day on which two months elapse from the day following the date of the time limit for payment of such customs duty);
(ii)in the case where the time limit for payment of customs duty is extended pursuant to the provision of paragraph (1), (3) or (4) of Article 2-3 (Extension of time limit due to disaster): the amount of delinquent duty pertaining to customs duty, equivalent to the amount corresponding to the period so extended;
(iii)in the case where the Minister of Finance or the Director General of Customs discontinues execution of the disposition relating to collection of customs duty pursuant to the provision of paragraph (2) or (4) of Article 25 (Discontinuance of execution) of the Administrative Appeal Act (Act No. 68 of 2014) (including the case where these provisions apply mutatis mutandis pursuant to Article 61 (Application mutatis mutandis of provision concerning application for review) of that Act): the amount equivalent to one-half of the amount corresponding to, within the period of discontinuance, the period following the day on which two months elapse from the day following the time limit for payment of such customs duty (in the case where the delinquent duty is exempted pursuant to the provision of item (i) or (ii) of this paragraph or item (i) of the next paragraph, the period pertaining to such exemption is excluded).
(8)In the case referred to in paragraph (1), when the situation falls under any of the cases set forth in the following items, the Director General of Customs may exempt the delinquent duty pertaining to customs duty within the limit of the amount as specified respectively in these items:
(i)in the case where conversion of asset has been postponed, as prescribed in paragraph (1) of Article 151 or paragraph (1) of Article 151-2 of the National Tax Collection Act, applied as a rule, when a person liable to pay customs duty falls under the following item (a) or (b): the amount of delinquent duty pertaining to customs duty so postponed (excluding the amount pertaining to the exemption prescribed in item (i) or (ii) of the preceding paragraph; hereinafter the same applies in this item), corresponding to the postponed period (if the Director General of Customs finds that there is an unavoidable reason for failure to pay the customs duty within such period, including the period from the day following the time limit for postponement until the day on which such unavoidable reason ceases), if it is considered difficult for that person to pay such amount:
(a)in the case where the financial situation of a person liable to pay customs duty is extremely severe and it is considered that he would face extreme difficulty in continuing his business or maintaining his living unless any taxes other than customs duty or any debts the due dates of which have expired are to be reduced or exempted, when such taxes or debts are reduced or exempted;
(b)in the case where, in light of the situation of the business or living of a person liable to pay customs duty, it is considered that it would be difficult for that person to pay the delinquent duty for any unavoidable reason;
(ii)in the case where the Director General of Customs has seized property in order to collect the whole amount of customs duty pertaining to delinquency in payment using the same rules as national taxes or has been provided security in an amount equivalent to the amount of duty payable: the amount equivalent to one-half of the amount of delinquent duty the calculation of which is based on customs duty pertaining to such seizure or provision of security, corresponding to, within the period of seizure or provision of security, the period following the day on which two months elapse from the day following the time limit for payment of such customs duty (in cases where delinquent duty is exempted pursuant to the provision of the items of the preceding paragraph or the preceding item, the period pertaining to such exemption is excluded);
(iii)in the case falling under any of the following items: the amount specified in items (a) to (c) with respect to the amount of delinquent duty pertaining to customs duty provided for in items (a) to (c) (excluding the amount of delinquent duty pertaining to the exemption prescribed in paragraph (6), the items of the preceding paragraph or the preceding two items):
(a)in the case where the amount received as a result of the request for share distribution, as prescribed in the National Tax Collection Act, applied as a rule has been allocated to customs duty pertaining to such request: the amount corresponding to the period from the day following the date on which such amount was received under the procedures for compulsory conversion into money conducted by an enforcement agency which received such request (i.e., an agency provided for in item (xiii) of Article 2 (Definitions) of the National Tax Collection Act, applied as a rule) until the day of such allocation;
(b)in the case where any situation in which customs duty cannot be paid occurs due to earthquake, wind or flood damage, fire or other similar disaster: the amount corresponding to the period from the day on which such situation occurs until the day on which a period of seven days elapses from the day following the day on which such situation ceases;
(c)in the case where the fact similar to that falling under item (a) or (b) occurs and where such fact is prescribed by Cabinet Order: the amount corresponding to the period to be prescribed by Cabinet Order.
(9)The “statutory time limit for payment” as used in paragraph (1) and item (i) of paragraph (11) shall be the date of importation of goods on which such customs duty is to be levied (or, with respect to goods for which import permission is given, the date of such permission); provided, however, that with respect to customs duty set forth in the following items, the “statutory time limit for payment” shall be the time limit or the date as specified respectively in these items (in the case where documents referred to in item (iii) or (iv), relating to customs duty set forth in these items are issued two or more times, the date on which the first document is issued):
(i)customs duty payable for goods pertaining to a special declaration (excluding customs duty for which the time limit for payment has been extended pursuant to the provision of paragraph (3) of Article 9-2 (Extension of time limit for payment)): the time limit for filing a written special declaration;
(ii)customs duty for which the time limit for payment has been extended pursuant to the provision of paragraphs (1) to (3) of Article 9-2: the time limit so extended;
(iii)customs duty payable for goods withdrawn with the approval of the Director General of Customs pursuant to the provision of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission): the date on which a document referred to in Article 7-17 (Notification of amount of duty, etc. pertaining to goods withdrawn prior to import permission), a written notice of reassessment or a written notice of duty payment prescribed in Article 9-3 (Notice of duty payment) is issued, for such customs duty;
(iv)customs duty payable for postal items received with the approval of the Director General of Customs referred to in paragraph (6) of Article 77 (Payment of customs duty, etc. of postal items): the date on which a written notice of duty payment prescribed in Article 9-3 is issued for such customs duty;
(v)customs duty imposed pursuant to the provision of paragraph (3) of Article 7 (Countervailing duty) of the Customs Tariff Act or paragraph (2) of Article 8 (Anti-dumping duty) of that Act, or customs duty imposed pursuant to the provision of paragraph (1) of Article 8 of that Act, altered or maintained pursuant to the provision of paragraph (16) of that Article: the time limit for payment as stated in a written notice of duty payment pertaining to such customs duty;
(vi)customs duty to be immediately collected, pursuant to the provision of this Act, the Customs Tariff Act or other Acts relating to customs duty, in the case where a certain event occurs: the day on which such event occurs.
(10)In the case where an amended declaration has been made (excluding an amended declaration made by a person who, by deception or other wrongful acts, has evaded customs duty or has received repayment or refund of customs duty, while anticipating that reassessment is likely to be made for such customs duty for the reason that investigation has been conducted with respect to such customs duty (an amended declaration herein is referred to as “specific amended declaration” in the next paragraph)), or where reassessment has been made (excluding reassessment pertaining to customs duty the reassessment of which has been conducted against a person who, by deception or other wrongful acts, has evaded customs duty or has received repayment or refund of customs duty (reassessment herein is referred to as “specific reassessment” in the next paragraph)), if the situation falls under any of the following items, paragraph (1) shall apply to the delinquent duty pertaining to customs duty to be paid on the basis of such amended declaration or reassessment, after deducting the number of days specified respectively in these items from the number of days provided for in paragraph (1):
(i)in the case where a declaration prescribed in paragraph (1) of Article 7 (Declaration) is made for customs duty pertaining to such amended declaration or reassessment (in the case of a special declaration, where a written special declaration before time limit is filed), when such amended declaration is made or a written notice of reassessment pertaining to such reassessment is issued after the day on which one year elapses from the statutory time limit for payment referred to in paragraph (1): the number of days from the day following the date on which one year elapses from the statutory time limit for payment until the day on which such amended declaration is filed or a written notice of reassessment pertaining to such reassessment is issued;
(ii)in the case where a written special declaration after time limit is filed for customs duty pertaining to such amended declaration or reassessment, when such amended declaration is made or a written notice of reassessment pertaining to such reassessment is issued after the day on which one year elapses from the day following the date on which the written special declaration after time limit is filed: the number of days from the day following the date on which one year elapses from the day following the date on which the written special declaration after time limit is filed until the day on which such amended declaration is made or the day on which the written notice of reassessment pertaining to such reassessment is issued.
(11)In the case where an amended declaration is made or reassessment which results in increase of the amount of duty payable (including similar reassessment prescribed by Cabinet Order; hereinafter referred to as “increase reassessment” in this paragraph) is made, when, with respect to customs duty pertaining to such declaration or increase reassessment, a declaration prescribed in paragraph (1) of Article 7 (in the case of a special declaration, a written special declaration before time limit) or a special declaration after time limit has been filed and when such amended declaration or such increase reassessment is made after, as a result of reassessment, the amount of duty payable has decreased on the basis of such declaration or written special declaration after time limit (hereinafter referred to as “decrease reassessment” in this paragraph), paragraph (1) shall, notwithstanding the provision of the preceding paragraph, apply to customs duty payable on the basis of such amended declaration or increase reassessment (limited to customs duty, as prescribed by Cabinet Order, up to the amount of duty pertaining to such declaration or written special declaration after time limit) after deducting the number of days set forth in the following (in the case of customs duty payable on the basis of a specific amended declaration or specific reassessment or such other customs duty as may be prescribed by Cabinet Order, limited to the number of days set forth in item (i)) from the number of days provided for in item (i):
(i)the number of days from the day following the date on which the amount of duty payable (if the date comes before the statutory time limit for payment of such customs duty, then such statutory time limit for payment) is paid by filing such declaration or written special declaration after time limit until the day on which a notice of reassessment pertaining to such decrease reassessment is issued;
(ii)the number of days from the day following the date on which a notice of reassessment pertaining to such decrease reassessment is issued (in the case where such decrease reassessment is the reassessment based on the request for reassessment, the date on which one year elapses from the day following the date on which such notice of reassessment is issued) until the day on which such amended declaration is made or a notice of reassessment pertaining to such increase reassessment is issued.
(Additional duty for understatement )
Article 12-2.In the case where a declaration prescribed in paragraph (1) of Article 7 (Declaration) (hereinafter referred to as “initial declaration”) has been made (in the case where a written special declaration after time limit is filed, limited to the case where the proviso to paragraph (1) or paragraph (6), of the next Article applies), when an amended declaration or reassessment is made, there shall be imposed on the person liable to pay customs duty an additional duty for understatement in an amount equivalent to the amount obtained by multiplying the amount of duty to be, pursuant to the provision of paragraph (1) or (2) of Article 9 (Payment of customs duty, etc. under the self-assessment system), paid on the basis of such amended declaration or reassessment by a rate of 10/100 (or, when an amended declaration is not made while anticipating that reassessment is likely to be made for customs duty pertaining to such declaration for the reason that an investigation has been conducted with respect to such customs duty, a rate of 5/100).
(2)In the case referred to in the preceding paragraph (excluding the case where paragraph (4) applies), when the amount of duty payable as provided for in the preceding paragraph (when, prior to the amended declaration or reassessment referred to in the preceding paragraph, an amended declaration or reassessment has been made with respect to customs duty pertaining to the amended declaration or reassessment referred to in that paragraph, then the amount obtained by adding cumulative additional amount of duty pertaining to such customs duty) exceeds the amount equivalent to the amount of duty pertaining to the initial declaration or five hundred thousand yen, whichever is larger, the amount of additional duty for understatement referred to in that paragraph shall, notwithstanding the provision of that paragraph, be the amount obtained by adding to the amount calculated pursuant to the provision of that paragraph an amount obtained by multiplying the amount equivalent to such excess amount (if the amount of duty payable provided for in that paragraph is less than the amount of duty equivalent to such excess amount, then such amount of duty payable) by a rate of 5/100.
(3)In the case set forth in the following items, the preceding two paragraphs shall apply after deducting the amount calculated, pursuant to the provision of Cabinet Order, as the amount of duty specified in these items from the amount of duty payable as provided for in the preceding two paragraphs:
(i)in the case where there is, among the facts which have been taken as a basis for calculation of the amount of duty payable as provided for in the preceding two paragraphs, any fact found justifiable for not having been taken as a basis for calculation of the amount of duty prior to the amended declaration or reassessment: the amount of duty calculated on the basis of the fact as found justifiable;
(ii)in the case where, with respect to customs duty pertaining to an amended declaration or reassessment referred to in paragraph (1), reassessment which decreases the amount of duty to be paid on the basis of the initial declaration was made (excluding reassessment based on a request for reassessment) prior to the amended declaration or reassessment referred to in paragraph (1): the amount of duty up to the amount of duty pertaining to such initial declaration.
(4)In the case where an amended declaration has not been made while anticipating that reassessment is likely to be made for the customs duty pertaining to such declaration for the reason that an investigation has been conducted with respect to such customs duty, when such declaration was made before a notification is issued with respect to the matters set forth in items (iv) and (v) of paragraph (1) of Article 74-9 (Prior notice of investigation to taxpayers, etc.) of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to Article 105-2 (Prior notice of investigation to importers, etc.) relating to an investigation on the customs duty pertaining to such declaration and such other matters as may be prescribed by Cabinet Order (such notification is referred to as “notice of investigation” in paragraph (5) of the next Article), then paragraph (1) shall not apply.
(5)Paragraphs (3) and (4) of the preceding Article (Delinquent duty) apply mutatis mutandis to an additional duty for understatement. In this case, the terms “amount of customs duty” and “paragraph (1)” in paragraph (3) of the preceding Article shall be read as “amount of duty” and “paragraphs (1) and (2) of the next Article”, respectively, and the term “one thousand yen” in paragraph (4) of the preceding Article shall be read as “five thousand yen”.
(6)The “cumulative additional amount of duty” provided for in paragraph (2) means the total amount of duty to be, pursuant to the provision of paragraph (1) or (2) of Article 9, paid on the basis of an amended declaration (excluding an amended declaration to which paragraph (4) applies) or reassessment for the customs duty, made prior to the amended declaration or reassessment referred to in paragraph (1) (if, with respect to such customs duty, any reassessment to decrease such amount of duty payable was made or any changes in the original disposition was made on the basis of the determination, ruling or judicial decision given on an appeal or action pertaining to reassessment, then the amount equivalent to the amount of duty so decreased shall be deducted from the total amount of duty and if paragraph (3) was applied, then the amount which should have been deducted pursuant to the provision of that paragraph shall be deducted from the total amount of duty).
(Additional duty for non-declaration)
Article 12-3.If the situation falls under any of the following items, there shall be imposed on a person liable to pay customs duty an additional duty for non-declaration in an amount equivalent to the amount calculated by multiplying the amount of customs duty to be, pursuant to the provision of paragraph (2) of Article 9 (Payment of customs duty under the self-assessment system), paid on the basis of the declaration, determination or reassessment as provided for respectively in the following items by a rate of 15/100 (when filing of a written special declaration after time limit or an amended declaration referred to in item (ii) is not made while anticipating that reassessment or determination prescribed in paragraph (2) of Article 7-16 (Reassessment and determination) (hereinafter referred to as “reassessment or determination” in this Section) is likely to be made with respect to customs duty pertaining to the declaration for the reason that an investigation has been conducted with respect to such customs duty pertaining to the declaration, then by a rate of 10/100); provided, however, that this does not apply to the case where it is found that there is a justifiable reason for not having made the initial declaration by the time of importation of goods for which such declaration is required (in the case of a special declaration, within the time limit for filing a written special declaration):
(i)where a written special declaration after time limit is filed or a determination prescribed in paragraph (2) of Article 7-16 is made;
(ii)where an amended declaration or reassessment is made after a written special declaration after time limit was filed or a determination prescribed in paragraph (2) of Article 7-16 was made.
(2)In the case referred to in the preceding paragraph (excluding the case where the proviso to the preceding paragraph or paragraph (6) applies), when the amount of duty payable, as provided for in the preceding paragraph (in the case where an amended declaration or reassessment as referred to in item (ii) of that paragraph is made, the amount of duty obtained by adding the cumulative amount of duty payable pertaining to the customs duty) exceeds five hundred thousand yen, the amount of the additional duty for non-declaration referred to in the preceding paragraph shall, notwithstanding the provision of that paragraph, be the amount obtained by adding to the amount calculated pursuant to the provision of that paragraph an amount obtained by multiplying the amount of duty equivalent to the excess amount (if the amount of duty payable, as provided for in that paragraph is less than the amount of duty equivalent to the excess amount, then such amount of duty payable) by a rate of 5/100.
(3)In the case where the situation falls under paragraph (1) (excluding the case where the proviso to that paragraph or paragraph (6) applies or the case where filing of a written special declaration after time limit or an amended declaration referred to in item (ii) of paragraph (1) is not made while anticipating that reassessment or determination is likely to be made with respect to customs duty pertaining to the declaration for the reason that an investigation has been conducted with respect to such customs duty), when an additional duty for non-declaration (excluding an additional duty for non-declaration imposed in the case where filing of a written special declaration after time limit or an amended declaration referred to in that item is not made while anticipating that reassessment or determination is likely to be made with respect to customs duty pertaining to the declaration for the reason that an investigation has been conducted with respect to such customs duty) or heavy additional duty (referred to as “additional duty for non-declaration, etc.” in paragraph (3) of the next Article) was imposed with respect to customs duty during five years preceding the date on which the written special declaration after time limit was filed or the amended declaration or reassessment or determination was made, the amount of additional duty for non-declaration referred to in paragraph (1) shall, notwithstanding the provision of the preceding two paragraphs, be the amount obtained by adding to the amount calculated pursuant to the provision of the preceding two paragraphs an amount obtained by multiplying the amount of duty payable, as prescribed in paragraph (1) by a rate of 10/100.
(4)Paragraph (3) of the preceding Article (limited to the provision pertaining to item (i)) applies mutatis mutandis to the case referred to in item (ii) of paragraph (1).
(5)In the case where filing of a written special declaration after time limit or an amended declaration referred to in item (ii) of paragraph (1) is not made while anticipating that reassessment or determination is likely to be made with respect to customs duty pertaining to such declaration for the reason that an investigation has been conducted with respect to such customs duty, if filing of the written special declaration after time limit or the amended declaration is made before a notice of investigation for customs duty pertaining to the declaration is issued, the amount of additional duty for non-declaration referred to in paragraph (1), pertaining to the amount of duty to be, pursuant to the provision of paragraph (2) of Article 9, paid on the basis of such declaration shall, notwithstanding the provision of paragraphs (1) and (2), be the amount obtained by multiplying such amount of duty payable by a rate of 5/100.
(6)In the case where a written special declaration after time limit is not filed while anticipating that determination prescribed in paragraph (2) of Article 7-16 is likely to be made with respect to customs duty pertaining to such declaration for the reason that an investigation has been conducted with respect to such customs duty, when such written special declaration after time limit is filed in conformity with the case prescribed by Cabinet Order as the case in which it is assumed that a written special declaration before time limit was intended to be filed and when the written special declaration after time limit is filed on or before the day on which one month elapses from the time limit for filing, then paragraph (1) shall not apply.
(7)Paragraphs (3) and (4) of Article 12 (Delinquent duty) apply mutatis mutandis to an additional duty for non-declaration. In this case, the terms “amount of customs duty” and “paragraph (1)” in paragraph (3) of that Article shall be read as “amount of duty” and “the main clause of paragraph (1) of Article 12-3”, respectively, and the term “one thousand yen” in paragraph (4) of that Article shall be read as “five thousand yen”.
(8)The “cumulative amount of duty payable” provided for in paragraph (2) means the total amount of duty payable, as set forth in the following with respect to customs duty prior to the amended declaration or reassessment as referred to in item (ii) of paragraph (1) (when, with respect to such customs duty, any reassessment to decrease the amount of duty payable was made or any changes in the original disposition were made on the basis of the determination, ruling or judicial decision given on an appeal or action pertaining to reassessment, then the amount equivalent to the amount of duty so decreased shall be deducted from the total amount of duty payable and when paragraph (3) of the preceding Article, as applied mutatis mutandis pursuant to paragraph (4) applied, then the amount obtained after deducting an amount which should have been deducted pursuant to the provision of that paragraph shall be deducted from the total amount of duty payable):
(i)the amount of duty to be, pursuant to the provision of paragraph (2) of Article 9, paid on the basis of filing of a written special declaration after time limit or determination prescribed in paragraph (2) of Article 7-16;
(ii)the amount of duty to be, pursuant to the provision of paragraph (2) of Article 9, paid on the basis of an amended declaration or reassessment.
(Heavy additional duty)
Article 12-4.In the case where the situation falls under paragraph (1) of Article 12-2 (Additional duty for understatement) (excluding the case where an amended declaration is not made while anticipating that reassessment is likely to be made with respect to customs duty pertaining to such declaration for the reason that an investigation has been conducted with respect to such customs duty), when a person liable to pay customs duty conceals or disguises either wholly or partly the basis for duty assessment, etc. (i.e., matters to be stated in a written import declaration provided for in paragraph (2) of Article 7 (Declarations) or those to be stated in a written special declaration provided for in paragraph (1) of Article 7-2 (Special provisions for declaration); hereinafter the same applies in this Article) or the facts which are to be taken as a basis for calculation of the amount of duty payable and files a declaration for payment on the basis of the facts so concealed or disguised, there shall, pursuant to the provision of Cabinet Order, be imposed on that person a heavy additional duty in an amount equivalent to the amount obtained by multiplying the amount of duty which is to be taken as a basis for calculation of the amount of additional duty for understatement by a rate of 35/100, in lieu of the additional duty for understatement pertaining to the amount of duty which is to be taken as a basis for calculation of the amount of such additional duty (if it is evident that there is any amount of duty which is calculated on the basis of facts not concealed or disguised, then the amount of duty obtained by deducting the amount equivalent to the amount of duty calculated, pursuant to the provision of Cabinet Order, on the basis of the facts not so concealed or disguised).
(2)In the case where the situation falls under paragraph (1) of the preceding Article (excluding the case where the proviso to that paragraph or paragraph (6) of the preceding Article applies, or the case where filing of a written special declaration after time limit or an amended declaration referred to in item (ii) of paragraph (1) of the preceding Article is not made while anticipating that reassessment or determination is likely to be made with respect to customs duty pertaining to such declaration for the reason that an investigation has been conducted with respect to such customs duty), when a person liable to pay customs duty conceals or disguises either wholly or partly the basis for duty assessment, etc. or the facts which are to be taken as a basis for calculation of the amount of duty payable and when the situation falls under any of the items of paragraph (1) of the preceding Article as a result of such concealment or disguise, there shall, pursuant to the provision of Cabinet Order, be imposed on that person a heavy additional duty in an amount equivalent to the amount obtained by multiplying the amount of duty which is to be taken as a basis for calculation of the amount of additional duty for non-declaration by a rate of 40/100, in lieu of the additional duty for non-declaration pertaining to the amount of duty which is to be taken as a basis for calculation of the amount of such additional duty (if it is evident that there is any amount of duty calculated on the basis of the facts not concealed or disguised, then the amount of duty obtained by deducting the amount equivalent to the amount of duty calculated, pursuant to the provision of Cabinet Order, on the basis of the facts not so concealed or disguised).
(3)In the case where the situation falls under the preceding two paragraphs, if an additional duty for non-declaration, etc. was imposed with respect to customs duty during five years preceding the day on which filing of a written special declaration after time limit was made or an amended declaration or reassessment or determination was made, on the basis of concealed or disguised facts which are to be taken as a basis for calculation of the amount of duty provided for in the preceding two paragraphs, the amount of heavy additional duty referred to in the preceding two paragraphs shall, notwithstanding the provision of the preceding two paragraphs, be the amount obtained by adding to the amount calculated pursuant to the provision of the preceding two paragraphs an amount calculated by multiplying the amount of duty which is to be taken as a basis as provided for in the preceding two paragraphs by a rate of 10/100.
(4)Paragraphs (3) and (4) of Article 12 (Delinquent duty) apply mutatis mutandis to a heavy additional duty. In this case, the terms “amount of customs duty” and “paragraph (1)” in paragraph (3) of that Article shall be read as “amount of duty” and “paragraphs (1) and (2) of Article 12-4”, respectively and the term “one thousand yen” in paragraph (4) of that Article shall be read as “five thousand yen”.
(Refund and allocation)
Article 13.The Director General of Customs shall, when there is any amount of customs duty paid in excess or in error (including charges incurred for collection of delinquent customs duty; hereinafter the same applies in this Article), refund such amount in money without delay.
(2)In cases where the amount paid in excess or in error as referred to in the preceding paragraph is refunded or the amount of money to be refunded is allocated pursuant to the provision of paragraph (7), there shall be added to the amount to be so refunded or allocated the amount calculated by multiplying the amount to be so refunded or allocated by the annual rate of 7.3 percent according to the number of days during the period from the day following the date as specified in each of the following items for the category of payment in excess or in error as set forth respectively therein until the day on which the decision for refund is made or until the day on which the allocation is made (hereinafter in this Article and paragraphs (5) and (6) of the supplementary provisions, the amount so calculated is referred to as “interest on refund”):
(i)the amount paid in excess pertaining to customs duty (including its delinquent duty) for which payable amount of duty is definitively determined by reassessment, determination prescribed in paragraph (2) of Article 7-16 (Reassessment and determination) or determination for official assessment (excluding the amount paid in excess as set forth in the next item): the day on which customs duty pertaining to the amount paid in excess is paid (if the day comes before the statutory time limit for payment of such customs duty (in the case of additional duty for understatement or heavy additional duty referred to in paragraph (1) or (3) of the preceding Article (with respect to paragraph (3), limited to the provision pertaining to heavy additional duty referred to in paragraph (1) of the preceding Article), customs duty which has caused such additional duty to be paid) as provided for in paragraph (9) of Article 12 (Delinquent duty), then the statutory time limit for payment);
(ii)the amount paid in excess pertaining to customs duty (including delinquent duty pertaining to such customs duty) for which the payable amount of duty has decreased as a result of the reassessment made in response to the request for reassessment (including the determination, ruling or judicial decision given on an appeal of complaint or action pertaining to the disposition made in response to such request): the day on which a period of three months elapses from the day following the date on which the request for such reassessment is made or the day on which a period of one month elapses from the day following the date on which such reassessment is made, whichever comes earlier;
(iii)the amount paid in excess or in error pertaining to customs duty, other than the amount paid in excess as set forth in the preceding two items: the day on which a period of one month elapses from the day following the date to be prescribed by Cabinet Order as the date of such payment in excess or in error.
(3)In the case referred to in the preceding paragraph, when the situation falls under any of the following items, the period specified therein shall be deducted from the period provided for in that paragraph:
(i)when any order of seizure or disposition of seizure, as prescribed in the provision of the Civil Execution Act (Act No. 4 of 1979) is issued with respect to the right of restitution of the amount paid in excess or in error: the period until the day on which seven days elapse from the day following the date on which such order or disposition is received;
(ii)when provisional seizure is made with respect to the right of restitution of the amount paid in excess or in error: the period during which such provisional seizure is enforced.
(4)In cases where the amount paid in excess or in error, which is to be taken as a basis for calculation of interest on refund is less than ten thousand yen, paragraph (2) shall not apply, and in cases where the amount paid in excess or in error has the fraction of less than ten thousand yen, such fraction shall be omitted.
(5)In cases where the amount of interest on refund calculated pursuant to the provision of the preceding three paragraphs is less than one thousand yen, the interest on refund shall not be added, and in cases where the amount of interest on refund has a fraction of less than one hundred yen, such fraction shall be omitted.
(6)For the purpose of application of paragraph (2) in the case where payment in excess or in error occurs with respect to the customs duty paid in two or more installments, the amount of customs duty equivalent to the amount paid in excess or in error shall be deemed to have been paid on the day of the most recent payment and if the amount paid in excess or in error exceeds the amount paid on that day, the amount of customs duty equivalent to the excess amount shall be deemed to have been paid on the day of earlier payment on which the amount of customs duty paid in such installments reaches the amount paid in excess or in error.
(7)In the case where the amount paid in excess or in error as referred to in paragraph (1) is to be refunded, if there is any customs duty to be paid by a person entitled to receive such refund, the Director General of Customs shall, pursuant to the provision of Cabinet Order, allocate the amount to be so refunded to such customs duty.
(Collection of customs duty pertaining to excess refund in excess, etc.)
Article 13-2.In cases where repayment or refund of customs duty as prescribed in paragraph (2) of Article 10 (Refund of customs duty in the case of deterioration, damage, etc.) of the Customs Tariff Act or such other Acts relating to customs duty as may be prescribed by Cabinet Order has, on the basis of an application from a person who is to receive such repayment or refund, been made in excess of the amount to be repaid or refunded, the Director General of Customs shall collect the amount of customs duty equivalent to the excess amount from a person who has so received, using the same rule as collection of national taxes.
(Supplementary liability to pay customs duty in the case of underpayment)
Article 13-3.In the case where, with regard to goods withdrawn with import permission or with the approval of the Director General of Customs as prescribed in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission), any shortfall in the amount of customs duty paid is found, if the domicile or residence of a person who is deemed to be an importer of such goods at the time of such permission or approval is unknown or if that person claims that he is not the importer of such goods and a customs broker (i.e., a customs broker provided for in item (iii) of Article 2 (Definitions) of the Customs Brokerage Act; hereinafter the same applies) who provided customs clearance services at the time of importation of such goods cannot identify a person who entrusted him with such services, then the customs broker and the importer of such goods shall jointly and severally be liable to pay such customs duty.
(Calculation of fractions)
Article 13-4.Paragraphs (1) and (2) of Article 118 (Calculation of fractions of the basis for assessment of national taxes) of the Act on General Rules for National Taxes apply mutatis mutandis to calculation of fractions when the basis for duty assessment is to be determined, paragraphs (1) and (3) of Article 119 (Calculation of fractions of the determined amount of national tax) of that Act apply mutatis mutandis to calculation of fractions of the amount of customs duty, and paragraphs (1) and (2) of Article 120 (Calculation of fractions of refund money, etc.) of that Act apply mutatis mutandis to calculation of fractions of the amount of repayment or refund pertaining to customs duty.
(Restrictions on period for reassessment, determination, etc.)
Article 14.Reassessment, determination or determination for official assessment for customs duty shall not be made on or after the date on which a period of five years has elapsed from the statutory time limit for payment, etc. of the customs duty concerned (or, with respect to the determination for official assessment pertaining to customs duty provided for in item (ii)(a) or (ii)(e) of paragraph (1) of Article 6-2 (Systems for determining amount of duty), for which declaration for the basis for duty assessment is made, a period of three years).
(2)Reassessment pertaining to the request for reassessment made within six months preceding the day on which the reassessment ceases to be made pursuant to the provision of the preceding paragraph or the determination for official assessment to be made with respect to the additional duty for understatement, additional duty for non-declaration or heavy additional duty as a result of such reassessment may, notwithstanding the provision of the preceding paragraph, be made on or before the date on which a period of six months elapses from the day on which such request for reassessment is made.
(3) The written special declaration after time limit filed within three months preceding the day on which the determination for official assessment is no longer to be made pursuant to the provision of paragraph (1), or the determination for official assessment for additional duty for non-declaration (limited to the additional duty for non-declaration to which paragraph (5) of Article 12-3 applies) to be made in association with the amended declaration referred to in item (ii) of paragraph (1) of Article 12-3 (Additional duty for non-declaration) may, notwithstanding the provision of paragraph (1), be made on or before the day on which a period of three months elapses from the date of filing of the written special declaration after time limit or filing of the amended declaration referred to in that item.
(4) In the case where goods are imported in evasion of customs duty by deception or other wrongful acts or without paying customs duty payable, the reassessment, determination or determination for official assessment pertaining to such goods may, notwithstanding the provision of the preceding three paragraphs, be made on or before the date on which a period of seven years elapses from the statutory time limit for payment, etc.
(5) In the case where the situation set forth in item (i) occurs, the reassessment, determination or determination for official assessment may, notwithstanding the provision of the preceding paragraph, be made on or before the day on which a period of three years elapses from the date on which a document pertaining to the request referred to in item (ii) are issued to the competent authorities, etc. of the beneficiaries of preferences, etc. referred to in that item:
(i)in the case where a customs official requests an importer of goods to produce or submit documents provided for in Article 68 (including the electromagnetic records if such records are prepared or preserved in lieu of such documents), if the importer fails to produce or submit such documents on or before the day to be specified, within the period not exceeding sixty days from the day on which the customs official requests such production or submission, by the customs official, taking into account the number of days usually required for preparing such documents (excluding the case where such failure is not attributable to the importer);
(ii)in the case where a customs official requests the competent authorities of the beneficiaries of preferences, etc. (i.e., the beneficiaries of preferences, etc. provided for in paragraph (1) of Article 8-2 (Preferential tariff, etc.) of the Temporary Tariff Measures Act; hereinafter the same applies in this item) or the competent authorities of the parties to the Economic Partnership Agreements, etc. (i.e., the authorities competent to issue documents which certify that goods exported from the beneficiaries of preferences, etc. or the parties to the Economic Partnership Agreements, etc. are originating goods of the beneficiaries of preferences, etc. (i.e., originating goods of the beneficiaries of preferences, etc. provided for in paragraph (1) of Article 8-4 of that Act) or of the parties to the Economic Partnership Agreements (i.e., originating goods of the parties provided for in paragraph (1) of Article 12-4 (Verification of originating goods of a party to the Economic Partnership Agreement) of that Act) or competent to authorize a person who is qualified to prepare such documents), based on Article 8-4 (Verification of originating goods of beneficiaries of preferences, etc.) of the Temporary Tariff Measures Act, the Economic Partnership Agreements (i.e., the Economic Partnership Agreements provided for in the proviso to paragraph (1) of Article 7-3 (Special emergency customs duty where import quantity exceeds threshold import quantity) of that Act) or other international engagements (hereinafter in this item referred to as “Economic Partnership Agreement, etc.), the customs authorities of the parties of the Economic Partnership Agreements, etc. (i.e., the authorities which enforce laws and regulations of the parties, equivalent to this Act, the Customs Tariff Act or other Acts relating to customs duties (these Acts are referred to as “laws and regulations relating to customs duty” in Article 108-2 and 108-3) or the exporters or producers, of goods for which import declaration has been made (hereinafter referred to as “competent authorities, etc. of beneficiaries of preferences, etc.” in this item), to provide information relating to such goods (excluding the case where the request for provision of information is made after the day on which six months have elapsed from the day on which the reassessment, determination or determination for official assessment with respect to customs duty ceases to be made pursuant to the provision of the preceding paragraph, and limited to the case where the notification of such request to the importer referred to in the preceding item is issued within three months from the day on which such request is made), if any violation is found in the determination of the amount of customs duty levied on such goods in light of the information provided by the competent authorities, etc. of the beneficiaries of preferences, etc.
(6) In the case where paragraph (2) of Article 10 (Special provisions for calculation of period and for time limit) of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to Article 2-2 or Article 2-3 (Extension of time limit due to disasters) applies with respect to the time limit for the request for reassessment, the reassessment pertaining to the request for reassessment which has been made within a period during which such request may be made pursuant to these provisions or the determination for official assessment to be made for the additional duty for understatement, additional duty for non-declaration or heavy additional duty incidental to such reassessment may, notwithstanding the provisions of paragraph (1) or (2) or the preceding two paragraphs, be made on or before the date on which a period of six months elapses from the day on which the request for such reassessment is made.
(7) The “statutory time limit for payment, etc.” as used in this Article and paragraph (1) of the next Article means the day of importation of goods (or, with respect to goods for which import permission is given, the day of such permission) on which the customs duty concerned is to be levied (in the case of additional duty for understatement, additional duty for non-declaration or heavy additional duty, customs duty which causes such additional duty to be paid); provided, however, that the statutory time limit for payment, etc. for customs duty as set forth in the following items shall be the day or time limit as specified respectively in these items:
(i)(i) customs duty payable on goods pertaining to a special declaration: the time limit for filing a written special declaration;
(ii)customs duty payable on goods withdrawn with the approval of the Director General of Customs pursuant to the provision of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission): the day of such approval;
(iii)customs duty payable on postal items, received with the approval of the Director General of Customs pursuant to the provision of paragraph (6) of Article 77 (Payment, etc. of customs duty on postal items): the day of such approval;
(iv)customs duty to be imposed pursuant to the provision of paragraph (3) of Article 7 (Countervailing duty) or paragraph (2) of Article 8 (Anti-dumping duty), of the Customs Tariff Act, or customs duty to be levied pursuant to the provision of paragraph (1) of that Article, which is altered or maintained pursuant to the provision of paragraph (16) of that Article: the day on which imposition or levying of such customs duty becomes due;
(v)customs duty to be immediately collected pursuant to the provisions of this Act, the Customs Tariff Act, or other Acts relating to customs duty if a certain event occurs: the day on which such event occurs.
(Extinctive prescription of right to collect duty)
Article 14-2.The right of the Government to collect customs duty (hereinafter in this Article referred to as “right to collect customs duty”) shall be extinguished by prescription when such right is not exercised for a period of five years from the statutory time limit for payment of the customs duty, etc. (with respect to customs duty to be paid as a result of reassessment or determination for official assessment, prescribed in paragraph (2) of the preceding Article, determination for official assessment prescribed in paragraph (3) of that Article, reassessment, determination or determination for official assessment, prescribed in paragraph (5) of that Article or reassessment or determination for official assessment prescribed in paragraph (6) of the preceding Article, the day on which reassessment prescribed in paragraph (2) of that Article, determination for official assessment prescribed in paragraph (3) of that Article, reassessment, determination or determination for official assessment, prescribed in paragraph (5) of that Article or reassessment prescribed in paragraph (6) of that Article is made, instead of the statutory time limit for payment of the customs duty, etc.).
(2)Paragraph (2) of Article 72 (Extinctive prescription of right to collect national tax) and Article 73 (excluding item (iv) of paragraph (3)) (Postponement of completion and renewal of prescription), of the Act on General Rules for National Taxes apply mutatis mutandis to the prescription of right to collect customs duty. In this case, the term “each part of the national tax” in paragraph (1) of Article 73 of that Act shall be read as “each part of the customs duty”; in item (i) of the same paragraph, the term “the time limit for payment of the national tax prescribed in item (ii) of paragraph (2) of Article 35 (Payment of national tax, etc. by self-assessment system)” shall be read as “the time limit for payment of customs duty prescribed in paragraph (2) of Article 9 (Payment of customs duty, etc. by self-assessment system) of the Customs Act”; in item (ii) of the same paragraph, the term “heavy additional tax (limited to the tax prescribed in paragraph (1), (2) or (4) of Article 68 (Heavy additional tax) (the applicable provision of paragraph (4) is limited to the provision pertaining to the heavy additional tax referred to in paragraph (1) or (2) of that Article))” shall be read as “heavy additional duty”, the term “these national taxes” shall be read as “these customs duties” and the term “paragraph (3) of Article 35” shall be read as “paragraph (3) or (4) of Article 9 of the Customs Act”; in the main clause of paragraph (3) of the same Article, the term “national tax” shall be read as “customs duty”, the term “or refunded the whole or part of the tax amount” shall be read as “or pertaining to such goods in the case where imported without payment of customs duty payable”, the term “pertaining to income tax in the case where the special provisions for moving out to overseas, etc. apply” shall be read as “pertaining to” and the term “statutory time limit for payment” shall be read as “statutory time limit for payment, etc., as provided for in paragraph (7) of Article 14 (Time limit for reassessment, determination, etc.) of the Customs Act (with regard to the statutory time limit for payment pertaining to payment pursuant to reassessment or determination for official assessment prescribed in paragraph (2) of that Article, determination for official assessment prescribed in paragraph (3) of that Article, reassessment, determination or determination for official assessment, prescribed in paragraph (5) of that Article or reassessment or determination for official assessment, prescribed in paragraph (6) of that Article, the day on which reassessment provided for in paragraph (2) of that Article, determination for official assessment provided for in paragraph (3) of that Article, reassessment, determination or determination for official assessment, provided for in paragraph (5) of that Article or reassessment provided for in paragraph (6) of that Article is made; hereinafter referred to as “statutory time limit for payment” in this paragraph)”; in the proviso to the same paragraph, the term “national tax” shall be read as “customs duty”; in item (i) of the same paragraph, the term “declaration form for tax payment” shall be read as “a written form pertaining to the declaration for duty payment (i.e., the declaration for duty payment as provided for in item (i) of paragraph (1) of Article 7-14 (Declaration for amendment) of the Customs Act” and the term “that declaration form” shall be read as “the written form pertaining to the declaration for duty payment”; in item (ii) of the same paragraph, the term “reassessment, determination, etc. (excluding determination for official assessment pertaining to additional tax)” shall be read as “reassessment or determination prescribed in paragraph (2) of Article 7-16 (Reassessment and determination) of the Customs Act, or determination for official assessment (excluding determination for official assessment pertaining to additional duty for understatement, additional duty for non-declaration and heavy additional duty; hereinafter in this item referred to as “reassessment, determination, etc.)”; in item (iii) of the same paragraph, the term “national tax” shall be read as “customs duty”; in paragraph (4) of the same Article, the term “deferment or postponement of tax payment” shall be read as “deferment of duty payment,” the term “each part of national tax” shall be read as “each part of customs duty” and the term “delinquent tax and interest tax” shall be read as “delinquent duty”; and in paragraph (5) of the same Article, the term “national taxes (incidental tax, delinquent tax, and national tax” shall be read as “customs duties (incidental duty and customs duty” and the term “national tax concerning the delinquent tax or interest tax pertaining to national tax” shall be read as “customs duty concerning the delinquent duty pertaining to customs duty”.
(3)Except as otherwise provided for in this Article, the provisions of the Civil Code (Act No. 89 of 1896) apply mutatis mutandis to the prescription of right to collect customs duty.
(Prescription for right toof claim for refund)
Article 14-3.The claim against the Government for repayment or refund of customs duty due to payment in excess or in error or under the provisions of Acts relating to customs duty shall extinguish by prescription if such claim is not exercised for a period of five years from the date on which such claim may initially be made.
(2)Paragraph (2) of Article 72 (Extinctive prescription of right to collect national tax) of the Act on General Rules for National Taxes and paragraph (3) of the preceding Article apply mutatis mutandis to the case referred to in the preceding paragraph.
(Special provisions for allocation or collection from proceeds of realization)
Article 14-5.With regard to goods provided for in paragraph (1) of Article 85 (Allocation of proceeds from public auction, etc.) (including the case where applied mutatis mutandis pursuant to Article 88 (Retained goods); hereinafter the same applies in this Article) or paragraph (5) or (6) of Article 134 (Allocation or collection from proceeds of realization of detained goods, etc.), the amount of customs duty to be allocated or collected pursuant to these provisions and, in the case where any shortfall in the amount of customs duty so allocated or collected is found, the amount of customs duty to be allocated or collected pursuant to the provision of paragraph (1) of Article 85 or Article 11 (Collection using the same rule as collection of national taxes) shall be limited to the amount of proceeds from public auction or sale of such goods (in cases where there are expenses incurred for public auction or sales and any other expenses to be collected prior to customs duty, the amount of such proceeds minus these expenses).
(Procedures Formalities for entry into a port)
Article 15.Except in the event of communication equipment trouble or in such other cases as may be prescribed by Cabinet Order, a master of a vessel engaged in foreign trade which enters an open port shall, pursuant to the provision of Cabinet Order, report in advance to the customs having jurisdiction over the location of the open port where the vessel enters, in addition to the name and country of registry of the vessel, such matters as may be prescribed by Cabinet Order with respect to cargoes, passengers (limited to the case where passengers are on board the vessel) and crew members, of the vessel.
(2)When a vessel engaged in foreign trade enters an open port without making a report referred to in the preceding paragraph, a master of the vessel shall, immediately after its entry into the port, submit to the customs a document stating matters required to be reported pursuant to the provision of that paragraph.
(3)When a vessel engaged in foreign trade enters an open port, a master of the vessel shall, within twenty-four hours after its entry into the port (if the hours are wholly or partly included in the holidays of administrative organs (i.e., the days set forth in the items of paragraph (1) of Article 1 (Holidays of Administrative Organs) of the Act on Holidays of Administrative Organs (Act No. 91 of 1988); hereinafter the same applies), the hours so included shall be excluded from the time count; the same applies in paragraph (1) of Article 18 (Simplified procedures for entry into, or departure from a port)), submit to the customs an entrance notice and a vessel’s stores manifest stating matters to be prescribed by Cabinet Order, and shall also produce to customs officials a certificate of the country of registry of the vessel or other document issued in lieu thereof.
(4)The Director General of Customs may, if it is considered necessary for ensuring the implementation of this Act, request a master of a vessel to report the matters to be stated in a vessel’s stores manifest referred to in the preceding paragraph before its entry into the port. In this case, the master shall, except in the case of communication equipment trouble or in such other cases as may be prescribed by Cabinet Order, make such report before its entry into the port.
(5)In the case where the request referred to in the preceding paragraph is made, if a master of a vessel fails to make a report referred to in that paragraph before its entry into the port, he shall, immediately after its entry into the port, submit to the customs a vessel's stores manifest referred to in paragraph (3).
(6)Notwithstanding the provision of paragraph (3), a master of a vessel who has made a report referred to in paragraph (4) is not required to submit a vessel’s stores manifest referred to in that paragraph.
(7)Except in the case of a disaster or in any other cases where such special circumstances as may be prescribed by Cabinet Order are found to exist, an operator, etc. of a vessel engaged in foreign trade which enters an open port (i.e., an owner, lessee or charterer of the vessel, that is, the party to the transportation contract of cargoes provided for in this paragraph) shall, pursuant to the provision of Cabinet Order, report to the customs having jurisdiction over the location of the open port where the vessel enters, in addition to the name and country of registry of the vessel, matters to be prescribed by Cabinet Order with respect to cargoes, before the vessel leaves the port of shipment of the cargoes loaded on board the vessel at the time of its entry into the open port (the cargoes herein are limited to those packed in containers).
(8)Except in the case of a disaster or in any other cases where such special circumstances as may be prescribed by Cabinet Order are found to exist, a consignor prescribed by Cabinet Order, of cargoes provided for in the preceding paragraph (hereinafter simply referred to as “consignor” in this paragraph) shall, pursuant to the provision of Cabinet Order, report to the customs having jurisdiction over the location of the open port where a vessel engaged in foreign trade enters, in addition to the name and country of registry of the vessel, matters to be prescribed by Cabinet Order with respect to its cargoes, before the vessel leaves the port of shipment of the cargoes pertaining to the consignor.
(9)Except in the case of communication equipment trouble or in such other cases as may be prescribed by Cabinet Order, a captain of aircraft engaged in foreign trade which enters a customs airport shall, pursuant to the provision of Cabinet Order, report in advance to the customs having jurisdiction over the location of a customs airport where the aircraft enters, in addition to the registered mark and nationality of the aircraft, matters to be prescribed by Cabinet Order with respect to cargoes, passengers (limited to the case where passengers are on board the aircraft) and crew members, of the aircraft.
(10)When an aircraft engaged in foreign trade enters a customs airport without making a report referred to in the preceding paragraph, a captain of the aircraft shall, immediately after its entry into the airport, submit to the customs a document stating matters required to be reported pursuant to the provision of that paragraph.
(11)When an aircraft engaged in foreign trade enters a customs airport, a captain of the aircraft shall immediately submit to the customs an entrance notice stating matters to be prescribed by Cabinet Order.
(12)The Director General of Customs may, if it is considered necessary for ensuring the implementation of Article 69-11 (Goods the importation of which is prohibited) or other provisions of this Act, request an operator or such other person as may be prescribed by the Ordinance of the Ministry of Finance, of aircraft engaged in foreign trade which enters a customs airport with passengers on board (limited to an aircraft operated by a person who has been given permission under paragraph (1) of Article 100 (Permission), paragraph (1) of Article 129 (International air transport services by foreign nationals) or Article 130-2 (Transport of passenger, etc. departing from, or arriving in Japan) of the Civil Aeronautics Act (Act No. 231 of 1952) (hereinafter referred to as “air carrier”)) to report, before its entry into the airport, matters to be prescribed by Cabinet Order with respect to persons who have booked its flight (i.e., persons who book airline tickets; hereinafter the same applies), details of their bookings, their personal effects and the formalities for boarding the aircraft.
(13)A person who is requested to make a report under the preceding paragraph shall make such report pursuant to the provision of Cabinet Order.
(14)Report prescribed in paragraph (1) (excluding the report of matters concerning cargoes), submission of a document prescribed in paragraph (2) (excluding submission of a document pertaining to matters concerning cargoes), report prescribed in paragraphs (7) to (9) and the preceding paragraph or submission of a document prescribed in paragraph (10) shall be made by means of electronic data processing system; provided, however, that this does not apply to the case where, as may be prescribed by the Ordinance of the Ministry of Finance, such report cannot be made or such document cannot be submitted, by means of electronic data processing system due to failure in telecommunication lines or for other reason.
(Report on matters relating to cargoes)
Article 15-2.The Director General of Customs, in the case where report on matters relating to cargoes has been made pursuant to the provision of paragraph (1), (7), (8) or (9) of the preceding Article, if clarification of the details of the report is considered necessary for ensuring the implementation of this Act, may, pursuant to the provision of Cabinet Order, request a consignee of such cargoes or such other person as may be prescribed by Cabinet Order to make a report before a vessel or aircraft enters a port or airport.
(2)A person who is requested to make a report pursuant to the provision of the preceding paragraph shall make such report without delay.
(Procedures Formalities for entry into a port of special vessels, etc.)
Article 15-3.Except in the event of communication equipment trouble or in such other cases as may be prescribed by Cabinet Order, a master or captain of a special vessel, etc. which enters an open port or customs airport (i.e., a vessel or aircraft coming and/or going between Japan and a foreign country, other than a vessel or aircraft engaged in foreign trade (excluding a public vessel or aircraft, or such other vessels or aircraft as may be prescribed by Cabinet Order); hereinafter the same applies) shall, pursuant to the provision of Cabinet Order, report in advance to the customs having jurisdiction over the location of the open port or customs airport where the vessel or aircraft enters, in addition to the name or registered mark and the name of country of registry or the nationality, of such special vessel, etc., matters to be prescribed by Cabinet Order with respect to its passengers (limited to the case where passengers are on board such special vessel, etc.) and crew members.
(2)When a special vessel, etc. enters an open port or customs airport without making a report referred to in the preceding paragraph, its master or captain shall, immediately after its entry into the port or airport, submit to the customs a document stating matters required to be reported pursuant to the provision of the preceding paragraph.
(3)When a special vessel, etc. enters an open port or customs airport, its master or captain shall immediately submit to the customs an entrance notice stating matters to be prescribed by Cabinet Order.
(4)The Director General of Customs may, if it is considered necessary for ensuring the implementation of Article 69-11 (Goods the importation of which is prohibited) or other provisions of this Act, request an operator or such other person as may be prescribed by the Ordinance of the Ministry of Finance, of a special aircraft (i.e., aircraft falling under the category of special vessels, etc.; hereinafter the same applies) which enters a customs airport with passengers on board (limited to aircraft operated by an air carrier) to report, before its entry into the airport, matters to be prescribed by Cabinet Order with respect to persons who have booked its flight, details of their bookings, their personal effects and the formalities for boarding the aircraft.
(5)A person who is requested to make a report under the preceding paragraph shall make such report pursuant to the provision of Cabinet Order.
(6)Report prescribed in paragraph (1) or the preceding paragraph or submission of a document prescribed in paragraph (2) shall be made by means of electronic data processing system; provided, however, that this does not apply to the case where, as may be prescribed by the Ordinance of the Ministry of Finance, such report cannot be made or such document cannot be submitted, by means of electronic data processing system due to failure in telecommunication lines or for other reason.
(Loading or unloading of goods)
Article 16.Loading of goods onto, or unloading of goods from a vessel or aircraft engaged in foreign trade (hereinafter referred to as “vessel engaged in foreign trade, etc.”) shall not be carried out unless report on matters relating to cargoes as prescribed in paragraph (1) of Article 15 (Procedures for entry into a port) is made (excluding the case where a document stating matters relating to cargoes as prescribed in paragraph (2) of that Article is submitted) or report on matters relating to cargoes as prescribed in paragraph (9) of that Article is made (excluding the case where a document stating matters relating to cargoes as prescribed in paragraph (10) of that Article or paragraph (4) of Article 18 (Simplified procedures for entry into, or departure from a port) is submitted); provided, however, that this does not apply to personal effects of passengers and crew members, postal items (including correspondence not falling under postal items; the same applies in Articles 18, 19, paragraph (2) of Article 24 and paragraph (1) of Article 63) and vessel’s and aircraft’s stores.
(2)A person who loads foreign goods onto, or unload foreign goods from a vessel or aircraft shall, pursuant to the provision of Cabinet Order, produce to customs officials a document concerning loading or unloading of such goods. The same applies to a person who loads domestic goods onto, or unloads domestic goods from a vessel engaged in foreign trade, etc.
(3)In addition to the case referred to in paragraph (1), unloading from a vessel of cargoes provided for in paragraph (7) of Article 15 shall not be carried out unless report on such cargoes as prescribed in paragraphs (7) and (8) of that Article is made; provided, however, that this does not apply to the case where a report which, as may be prescribed by Cabinet Order, may be used as a substitute for such report has been made and permission of the Director General of Customs has been given pursuant to the provision of Cabinet Order.
(Procedures Formalities for departure from a port)
Article 17.When a vessel engaged in foreign trade, etc. departs from an open port or customs airport, its master or captain shall submit to the customs a clearance notice stating matters specified by Cabinet Order and shall obtain permission of the Director General of Customs. In this case, the Director General of Customs may, if it is considered necessary for ensuring the implementation of this Act, request the master or the captain to submit a document stating matters specified by Cabinet Order with respect to cargoes, passengers (limited to the case where passengers are on board the vessel engaged in foreign trade, etc.) and crew members.
(2)In the case referred to in the preceding paragraph, if tonnage dues and special tonnage dues are to be paid for a vessel engaged in foreign trade pursuant to the provisions of the Tonnage Dues Act (Act No. 37 of 1957) and the Special Tonnage Dues Act (Act No. 38 of 1957), permission referred to in the preceding paragraph shall not be given unless such dues have been paid; provided, however, that this does not apply to the case where security prescribed in paragraph (1) of Article 9 (Security) of the Tonnage Dues Act and paragraph (1) of Article 7 (Security) of the Special Tonnage Dues Act has been provided.
(3)The Director General of Customs may, if it is considered necessary for ensuring the implementation of Article 69-2 (Goods the exportation of which is prohibited) or other provisions of this Act, request an operator or such other person as may be prescribed by the Ordinance of the Ministry of Finance, of an aircraft engaged in foreign trade, which enters a customs airport with passengers on board (limited to an aircraft operated by an air carrier) to report, before its departure from the airport, matters specified by Cabinet Order with respect to persons who have booked its flight, details of their bookings, their personal effects and the formalities for boarding the aircraft.
(4)A person who is requested to make a report under the preceding paragraph shall make such report pursuant to the provision of Cabinet Order.
(5)Submission of a document prescribed in the second sentence of paragraph (1) (excluding submission of a document pertaining to matters concerning cargoes) or report prescribed in the preceding paragraph shall be made by means of electronic data processing system; provided, however, that this does not apply to the case where, as may be prescribed by the Ordinance of the Ministry of Finance, such document cannot be submitted or such report cannot be made, by means of electronic data processing system due to failure in telecommunication lines or for other reason.
(Procedures Formalities for departure from a port of special vessels, etc.)
Article 17-2.When a special vessel, etc. departs from an open port or customs airport, its master or captain shall submit to the customs a clearance notice stating matters specified by Cabinet Order. In this case, the Director General of Customs may, if it is considered necessary for ensuring the implementation of this Act, request the master or captain to submit a document stating matters specified by Cabinet Order with respect to passengers (limited to the case where passengers are on board the special vessel, etc.) and crew members.
(2)The Director General of Customs may, if it is considered necessary for ensuring the implementation of Article 69-2 (Goods the exportation of which is prohibited) or other provisions of this Act, request an operator or such other person as may be prescribed by the Ordinance of the Ministry of Finance, of a special aircraft which departs from a customs airport with passengers on board (limited to an aircraft operated by an air carrier) to report, before its departure from the airport, matters specified by Cabinet Order with respect to persons who have booked its flight, details of their bookings, their personal effects and the procedures for boarding the aircraft.
(3)A person who is requested to make a report under the preceding paragraph shall make such report pursuant to the provision of Cabinet Order.
(4)Submission of a document prescribed in the second sentence of paragraph (1) or report prescribed in the preceding paragraph shall be made by means of electronic data processing system; provided, however, that this does not apply to the case where, as may be prescribed by the Ordinance of the Ministry of Finance, such document cannot be submitted or such report cannot be made, by means of electronic data processing system due to failure in telecommunication lines or for other reason.
(Simplified procedures formalities for entry into, or departure from a port)
Article 18.In the case where a vessel engaged in foreign trade enters an open port, when it departs from the port within twenty-four hours after its entry without loading or unloading goods other than personal effects of crew members, postal items and vessel’s stores or in such other cases as may be prescribed by Cabinet Order, paragraphs (3) to (5) of Article 15 (Procedures for entry into a port) shall not apply.
(2)In the case referred to in the preceding paragraph, a master of a vessel engaged in foreign trade referred to in that paragraph shall, by the time of its departure, submit to the customs an entrance notice stating matters specified by Cabinet Order.
(3)In the case where an aircraft engaged in foreign trade enters a customs airport, when it departs therefrom without loading or unloading goods other than personal effects of crew members, postal items and aircraft’s stores or in such other cases as may be prescribed by Cabinet Order (referred to as “case of short stay, etc.” in the next paragraph), paragraphs (9) to (11) of Article 15 and paragraph (1) of Article 17 (Procedures for departure from a port) shall not apply; provided, however, that with regard to matters relating to crew members, a captain of the aircraft shall, except in such cases as may be prescribed by Cabinet Order, make a report prescribed in paragraph (9) of Article 15 or submit a document prescribed in paragraph (10) of that Article.
(4)In the case referred to in the preceding paragraph, a captain of an aircraft engaged in foreign trade referred to in that paragraph shall, by the time of its departure, notify the customs that its stay falls under the case of short stay, etc., and when, after its entry into an airport, its stay ceases to fall under the case of short stay, etc., he shall, pursuant to the provision of Cabinet Order, submit in advance to the customs a document stating matters required to be reported pursuant to the provision of paragraph (9) of Article 15 (excluding matters reported or submitted in writing pursuant to the provision of the proviso to the preceding paragraph).
(5)Submission of a document prescribed in the preceding paragraph shall be made by means of electronic data processing system; provided, however, that this does not apply to the case where, as may be prescribed by the Ordinance of the Ministry of Finance, such document cannot be submitted by means of electronic data processing system due to failure in telecommunication lines or for other reason.
(Simplified procedures formalities for entry into, or departure from a port of special vessels, etc.)
Article 18-2.In the case where a vessel falling under the category of a special vessel, etc. (referred to as “special vessel” in the next paragraph) enters an open port, when it departs therefrom within twenty-four hours from the time of its entry without loading or unloading any personal effects of passengers or in such other cases as may be prescribed by Cabinet Order (referred to as “case of short stay, etc.” in the next paragraph), Article 15-3 (Procedures for entry into a port of special vessels, etc.) and paragraph (1) of Article 17-2 (Procedures for departure from a port of special vessels, etc.) shall not apply; provided, however, that with regard to matters relating to crew members, the master of the vessel shall, except in such cases as may be prescribed by Cabinet Order, submit a report prescribed in paragraph (1) of Article 15-3 or a document prescribed in paragraph (2) of that Article.
(2)In the case referred to in the preceding paragraph, a master of a special vessel referred to in that paragraph shall, by the time of its departure, submit to the customs an entrance notice stating matters specified by Cabinet Order, and when, after its entry, its stay ceases to fall under the case of short stay, etc., he shall, pursuant to the provision of Cabinet Order, submit in advance to the customs a document stating matters required to be reported pursuant to the provision of paragraph (1) of Article 15-3 (excluding matters reported or submitted in writing pursuant to the provision of the proviso to the preceding paragraph).
(3)In the case where a special aircraft enters a customs airport, when it departs therefrom without loading or unloading any personal effects of passengers or in such other cases as may be prescribed by Cabinet Order (referred to as “case of short stay, etc.”in the next paragraph), paragraphs (1) to (3) of Article 15-3 and paragraph (1) of Article 17-2 shall not apply; provided, however, that with regard to matters relating to crew members, its captain shall, except in such cases as may be prescribed by Cabinet Order, submit a report prescribed in paragraph (1) of Article 15-3 or a document prescribed in paragraph (2) of that Article.
(4)In the case referred to in the preceding paragraph, a captain of a special aircraft referred to in that paragraph shall, by the time of its departure, notify the customs that its stay falls under the case of short stay, etc., and when, after its entry, its stay ceases to fall under the case of short stay, etc., he shall, pursuant to the provision of Cabinet Order, submit in advance to the customs a document stating matters required to be reported pursuant to the provision of paragraph (1) of Article 15-3 (excluding matters reported or submitted in writing pursuant to the provision of the proviso to the preceding paragraph).
(5)Submission of a document prescribed in paragraph (2) or the preceding paragraph shall be made by means of electronic data processing system; provided, however, that this does not apply to the case where, as may be prescribed by the Ordinance of the Ministry of Finance, such document cannot be submitted by means of electronic data processing system due to failure in telecommunication lines or for other reason.
(Loading or unloading of cargoes outside official office hours)
Article 19.In cases where it is intended to load cargoes onto, or unload cargoes from a vessel engaged in foreign trade, etc. or other vessels or aircraft loaded with foreign goods or to load foreign goods onto a vessel or aircraft, if such loading or unloading operation is intended to be conducted outside official office hours of customs offices (i.e., the hours determined by the Director General of Customs, taking into account the kinds of services provided at the customs offices or any other circumstances, and publicly notified; the same applies in paragraph (1) of Article 98), the Director General of Customs shall be notified of such intention in advance; provided, however, that this does not apply to personal effects of passengers and crew members, postal items and vessel’s or aircraft’s stores.
(Entry into, or departure from a closed port)
Article 20.A master or captain of a vessel engaged in foreign trade, etc. shall not bring such vessel, etc. into or out of a closed port unless permission of the Director General of Customs is given; provided, however, that this does not apply to the case where such vessel, etc. enters or leaves a quarantine area exclusively for the purpose of quarantine inspection or where shipwreck or any other unavoidable accident occurs.
(2)When a vessel engaged in foreign trade, etc. enters a closed port due to an accident referred to in the proviso to the preceding paragraph, its master or captain shall immediately notify such accident, together with the reason therefor, to a customs official (or, to a police official if no customs official is available).
(3)The Director General of Customs may, if it is considered necessary for ensuring the implementation of Article 69-2 (Goods the exportation of which is prohibited), Article 69-11 (Goods the importation of which is prohibited) or other provisions of this Act, request an operator or such other person as may be prescribed by the Ordinance of the Ministry of Finance, of an aircraft engaged in foreign trade which enters, or departs from a closed airport with passengers on board (limited to aircraft operated by an air carrier) to report, before its entry into, or departure from the airport, matters specified by Cabinet Order with respect to persons who have booked its flight, the details of their bookings, their personal effects and the procedures for boarding the aircraft.
(4)A person who is requested to make a report under the preceding paragraph shall make the report pursuant to the provision of Cabinet Order.
(5)The report prescribed in the preceding paragraph shall be made by means of electronic data processing system; provided, however, that this does not apply to the case where, as may be prescribed by the Ordinance of the Ministry of Finance, such report cannot be made by means of electronic data processing system due to failure in telecommunication lines or for other reason.
(Entry into, or departure from a closed port of special vessels, etc.)
Article 20-2.Except in the case of communication equipment trouble or in such other cases as may be prescribed by Cabinet Order, a master or captain of a special vessel, etc. which enters a closed port shall, pursuant to the provision of Cabinet Order, report in advance to the customs having jurisdiction over the location of the closed port where such vessel, etc. enters, in addition to its name or registered mark and the country of registry or nationality, matters specified by Cabinet Order with respect to its passengers (limited to the case where passengers are on board such vessel, etc.) and crew members.
(2)When a special vessel, etc. has entered a closed port without making a report referred to in the preceding paragraph, its master or captain shall, immediately after its entry, submit to the customs a document stating matters required to be reported pursuant to the provision of the preceding paragraph.
(3)When a special vessel, etc. has entered a closed port, its master or captain shall immediately submit to the customs an entrance notice stating matters specified by Cabinet Order.
(4)When a special vessel, etc. departs from a closed port, its master or captain shall submit to the customs a clearance notice stating matters specified by Cabinet Order. In this case, the Director General of Customs may, if it is considered necessary for ensuring the implementation of this Act, request the master or the captain to submit a document stating matters specified by Cabinet Order with respect to passengers (limited to the case where passengers are on board the special vessel, etc.) and crew members.
(5)The Director General of Customs may, if it is considered necessary for ensuring the implementation of Article 69-2 (Goods the exportation of which is prohibited), Article 69-11 (Goods the importation of which is prohibited) or other provisions of this Act, request an operator or such other person as may be prescribed by the Ordinance of the Ministry of Finance, of a special aircraft which enters, or departs from a closed airport with passengers on board (limited to an aircraft operated by an air carrier) to report, before its entry or departure, matters specified by Cabinet Order with respect to passengers who have booked its flight, the details of their bookings, their personal effects and the procedures for boarding such aircraft.
(6)A person who is requested to make a report under the preceding paragraph shall make such report pursuant to the provision of Cabinet Order.
(7)Report prescribed in paragraph (1) or the preceding paragraph or submission of a document prescribed in paragraph (2) or the second sentence of paragraph (4) shall be made by means of electronic data processing system; provided, however, that this does not apply to the case where, as may be prescribed by the Ordinance of the Ministry of Finance, such report cannot be made or such document cannot be submitted, by means of electronic data processing system due to failure in telecommunication lines or for other reason.
(Temporary landing of foreign goods)
Article 21.When foreign goods are temporarily landed (including unloading; hereinafter the same applies), a master of a vessel or a captain of an aircraft shall make in advance a notification stating that fact to the customs (or, to a customs official in an area where no customs office is established, or to a police official if no customs official is available); provided, however, that in the case where such notification cannot be made in advance due to shipwreck or other unavoidable accident, the master or the captain shall make a notification stating such accident immediately after having landed foreign goods.
(Notification, etc. of call at foreign port of coasting vessels, etc.)
Article 22.When a coasting vessel or domestic aircraft (hereinafter referred to as “coasting vessel, etc.”) returns to Japan after having called at a foreign port due to shipwreck or other unavoidable accident, its master or captain shall immediately notify the customs of such accident and shall, if vessel’s or aircraft’s stores were loaded in a foreign country, submit a manifest of such vessel’s or aircraft’s stores to the customs.
(Loading, etc. of vessel’s or aircraft’s stores)
Article 23.Vessel’s or aircraft’s stores which are foreign goods arrived in Japan from abroad, may be loaded on board a vessel or aircraft without changing the status as foreign goods, provided that they are, pursuant to the provision of Cabinet Order, declared to the Director General of Customs and loaded, with his approval, from a customs area onto a vessel or aircraft coming and/or going between Japan and a foreign country (including similar deep-sea fishing vessels or such other vessels as may be prescribed by Cabinet Order). In this case, if such vessel’s or aircraft’s stores are prescribed by Cabinet Order as those that will not cause any trouble in customs control, the Director General of Customs may give blanket approval for loading such stores for a period specified by the Director General of Customs within a period to be prescribed by Cabinet Order.
(2)A person who loads vessel’s or aircraft’s stores which are domestic goods, onto a vessel or aircraft coming and/or going between Japan and a foreign country shall, pursuant to the provision of Cabinet Order, make a declaration to the Director General of Customs and obtain his approval; provided, however, that in the case where a vessel or aircraft enters a closed port due to shipwreck or other unavoidable accident and it is urgently necessary to load such stores, that person shall notify that fact to a police official in advance if no customs official is available.
(3)Approvals referred to in the preceding two paragraphs shall be given if the types and quantities of vessel’s or aircraft’s stores pertaining to such approvals are considered appropriate, taking into account, among other things, the type, the tonnage or empty weight, the number of days of voyage or flight and the number of passengers and crew members aboard, of the vessel or aircraft.
(4)The Director General of Customs shall, if he gives approval referred to in paragraph (1), specify such period for loading as considered reasonable. In this case, if he finds it necessary due to a disaster occurred after such period has been specified or for other unavoidable reason, he may extend the period so specified.
(5)A person who has obtained approval referred to in paragraph (1) shall, upon completion of loading of vessel’s or aircraft’s stores pertaining to the approval, submit immediately to the customs a document certifying that fact, pursuant to the provision of Cabinet Order; provided, however, that in the case where blanket approval has been given pursuant to the provision of the second sentence of that paragraph, he may en bloc submit documents which certify the fact pertaining to the vessel’s or aircraft’s stores loaded within each of the shorter periods designated by the Director General of Customs who has given such approval, by subdividing the whole period pertaining to such approval pursuant to the provision of Cabinet Order.
(6)When vessel’s or aircraft’s stores for which approval has been given under paragraph (1) are not loaded on board a vessel or aircraft pertaining to such approval within the period specified pursuant to the provision of paragraph (4), customs duty chargeable shall immediately be collected from a person who has obtained such approval; provided, however, that this does not apply to the case where such stores are brought into a customs area, the case where they are lost due to a disaster or for other unavoidable reason or the case where they are destroyed with advance approval of the Director General of Customs.
(Traffic, etc. between vessels or aircraft and land)
Article 24.Traffic between a vessel or aircraft coming and/or going between Japan and a foreign country (excluding the traffic falling under the next paragraph) and land, or loading or unloading of cargoes shall, except in the case where permission is given by the Director General of Customs, be carried out through a place designated by him.
(2)The traffic to a vessel or aircraft coming and/or going between Japan and a foreign country shall, if its purpose is to deliver and/or receive cargoes (excluding cargoes for which delivery and receipt are approved or permitted pursuant to the provision of this Act and postal items), be carried out, pursuant to the provision of Cabinet Order, with permission of the Director General of Customs and through a place designated by him.
(3)The Director General of Customs may not give permission referred to in the preceding paragraph if a person who seeks such permission falls under any of the following items:
(i)where he was sentenced to a penalty or was subject to a notified administrative disposition in violation of the provision 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 or from the day on which such disposition was fulfilled;
(ii)where he was sentenced to imprisonment without work or a heavier punishment in violation of the provisions of the laws and regulations other than this Act, and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(iii)where he is an agent, employee or worker of a juridical person whose officer falls under any of the preceding two items.
(4)The traffic between a vessel or aircraft coming and/or going between Japan and a foreign country and a coasting vessel, etc. shall not be permitted except in the case where permission is given by the Director General of Customs.
(Change in status of vessels or aircraft)
Article 25.When a vessel or aircraft other than a vessel engaged in foreign trade, etc., is intended to be used as a vessel engaged in foreign trade, etc., its master or captain shall notify his intention to the customs in advance. The same applies to the case where a vessel engaged in foreign trade, etc., is used as a vessel or aircraft other than a vessel engaged in foreign trade, etc.
(2)A master of a vessel or a captain of an aircraft shall, if he intends to use a coasting vessel, etc. as a special vessel, etc., notify such intention to the customs in advance. The same applies to the case where a special vessel, etc. is used as a coasting vessel, etc.
(Acts of masters of vessels or captains of aircraft by procuration)
Article 26.Any act to be carried out by a master of a vessel or a captain of an aircraft pursuant to the provision of any of paragraphs (1) to (5) and (9) to (11) of Article 15 (Procedures for entry into a port), paragraphs (1) to (3) of Article 15-3 (Procedures for entry into a port of special vessels, etc.), paragraph (1) of Article 17 (Procedures for departure from a port), paragraph (1) of Article 17-2 (Procedures for departure from a port of special vessels, etc.), paragraphs (2) to (4) of Article 18 (Simplified procedures for entry into, or departure from a port), paragraphs (1) to (4) of Article 18-2 (Simplified procedures for entry into, or departure from a port of special vessels, etc.), paragraph (1) or (2) of Article 20 (Entry into, or departure from a closed port), paragraphs (1) to (4) of Article 20-2 (Entry into, or departure from a closed port of special vessels, etc.), Article 21 (Temporary landing of foreign goods) or the preceding Article may also be carried out by an owner, etc. of such vessel or aircraft as provided for in these provisions (i.e., an owner or administrator, or an agent of the owner, administrator, master of a vessel or captain of aircraft).
(Acting master of a vessel or acting captain of an aircraft)
Article 27.Any of the provisions of this Chapter applicable to a master of a vessel or a captain of an aircraft shall, if the master or captain cannot perform his duties, apply to a person who acts for the master or captain.
(Facilities to be afforded to customs officials)
Article 28.In the case where customs officials board a vessel or aircraft for the purpose of performing their duties, its master or captain shall provide customs officials with a space and other facilities necessary for performing their duties.
(Types of customs areas)
Article 29.Customs areas include five types, i.e., designated customs areas, customs warehouses, customs factories, customs display areas and integrated customs areas.
(Restrictions on places for storage of foreign goods)
Article 30.No foreign goods may be stored at places other than customs areas; provided, however, that this does not apply to those foreign goods set forth in the following:
(i)wreckage;
(ii)goods which are considered by the Director General of Customs to be difficult or significantly inappropriate to be stored in customs areas and hence are permitted to be stored at such place and for such period as may be designated by the Director General of Customs;
(iii)specific postal items (i.e., postal items (limited to those imported) pertaining to a notification prescribed in paragraph (5) of Article 76 (Simplified procedures for exportation or importation of postal items) and postal items containing correspondence only; the same applies in paragraph (1) of Article 63-9), goods seized pursuant to the provision of the Code of Criminal Procedure (Act No. 131 of 1948) and such other goods as may be prescribed by Cabinet Order;
(iv)postal correspondence (i.e., postal correspondence provided for in paragraph (3) of Article 2 (Definitions) of the Act on Service of Correspondence by Private Business Operator; the same applies in Article 74, Article 78-3 and paragraphs (1) and (2) of Article 122), if the Director General of Customs considers that no trouble will occur in customs control;
(v)goods for which an export declaration under specific entrustment as provided for in the second sentence of paragraph (1) of Article 67-3 (Special provisions for export declaration), an export declaration of specific manufactured goods as provided for in paragraph (2) of that Article or a specific export declaration as provided for in paragraph (3) of that Article is filed and the exportation of which is permitted by the Director General of Customs (hereinafter referred to as “special export goods”).
(2)Notwithstanding the provision of the preceding paragraph, goods set forth in any of items (i) to (iv), (v-2), (vi) and (viii) to (x) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) (limited to those arrived in Japan for purposes other than for importation; in the case of goods set forth in item (ix) of that paragraph, those that infringe a circuit layout design right only are excluded) may not be stored in customs areas.
Article 31.Deleted.
(Temporary tTaking out oftemporarily samples out of customs areas)
Article 32.A person who temporarily takes out any foreign goods stored in a customs area from that area as samples shall obtain permission of the Director General of Customs.
Article 33.Deleted.
(Disposal of foreign goods)
Article 34.A person who intends to dispose of foreign goods stored in a customs area shall notify the customs of his intention in advance; provided, however, that this does not apply to the case where approval for destruction has been given pursuant to the provision of the proviso to paragraph (1) of Article 45 (Liability for payment of customs duty of a person who has obtained permission, etc.) (including the cases where applied mutatis mutandis pursuant to Articles 36, 41-3, 61-4, 62-7 and 62-15).
(Obligation of record keeping)
Article 34-2.A person who administers goods in a customs area (excluding a customs factory and customs display area) shall keep books for foreign goods which he administers (excluding correspondence; the same applies in paragraph (1) of Article 43-2, paragraph (1) of Article 43-3, Article 61-3 (including the cases where applied mutatis mutandis pursuant to Article 62-7), paragraph (1) of Article 62-3, Article 62-9, Article 62-10 and paragraph (1) of Article 80) or for goods destined for export (excluding correspondence), and shall enter in that book such matters as may be prescribed by Cabinet Order.
(Stationing of customs officials)
Article 35.The Director General of Customs may dispatch customs officials to a customs area and have them provide part of the customs services therein.
(Application mutatis mutandis of provisions concerning customs areas, etc.)
Article 36.Article 32 (Temporary taking out of samples), Article 34 (Disposal of foreign goods) and Article 45 (Liability for payment of customs duty of a person who has obtained permission of a customs warehouse) apply mutatis mutandis to goods for which permission is given by the Director General of Customs pursuant to the provision of item (ii) of paragraph (1) of Article 30 (Foreign goods stored with permission at a place other than customs areas). In this case, the term “a customs area” in Articles 32 and 34 and the term “customs warehouse” in Article 45 shall respectively be read as “the place designated by the Director General of Customs pursuant to the provision of item (ii) of paragraph (1) of Article 30”.
(2)If a person intends to inspect, repack, sort or otherwise carry out normal handling operations with respect to goods for which permission has been given by the Director General of Customs pursuant to the provision of item (ii) of paragraph (1) of Article 30 (Foreign goods stored with permission at a place other than customs areas), he shall notify the customs of such intention in advance.
(Designation or revocation of a designated customs area)
Article 37.A designated customs area means the land, buildings or other facilities owned or administered by the Government, by local public entities or by such juridical persons (i.e., judicial persons that construct or administer port or airport facilities) as may be prescribed by Cabinet Order and designated by the Minister of Finance as a place where foreign goods may be loaded, unloaded, transported or temporarily stored for the purpose of promoting simplified and prompt handling of customs procedures in open ports or customs airports.
(2)The Minister of Finance may, if it is considered that the whole or part of a designated customs area is no more necessary to be maintained as such on the grounds of decrease in foreign trade conducted through such customs area or for other reason, revoke the designation of such area as referred to in the preceding paragraph.
(3)The Minister of Finance shall, when he intends to designate a place as a designated customs area, consult in advance with the owner or administrator of the land, buildings or other facilities to be so designated, hold public hearings and provide exporters, importers and other parties interested in such designation with an opportunity to state their opinions. The same applies to the case where the Minister of Finance intends to revoke the designation of a designated customs area.
(4)The Minister of Finance shall, when he designates a place as a designated customs area or revokes such designation, give immediately a public notice of that fact.
(5)The Minister of Finance may, pursuant to the provision of Cabinet Order, delegate part of his authority pertaining to the designation or revocation prescribed in paragraph (1) or (2) to the Director General of Customs.
(Disposition, etc. of a designated customs area)
Article 38.When the owner or administrator of land, buildings or other facilities designated as a designated customs area intends to perform the acts set forth in the following items, he shall consult with the Director General of Customs in advance; provided, however, that if the owner or administrator is not the Government or local public entity, he shall obtain approval of the Director General of Customs:
(i)transfer, exchange, lease or other disposal of such land, buildings or other facilities, or change in use;
(ii)works in such land or construction of new buildings or other facilities on such land;
(iii)reconstruction, relocation, removal or other works of such buildings or facilities.
(2)In the case referred to in the preceding paragraph, if the Director General of Customs considers that the acts pertaining to the consultation or application for approval, as referred to in the preceding paragraph will not obstruct proper use of the designated customs area and will not cause any trouble in ensuring the implementation of this Act, he shall give consent to, or approve such acts.
(3)The Director General of Customs may, if it is considered necessary for efficient execution of customs services in a designated customs area, install, with the consent of an owner or administrator of such area, partitions or other similar structures in that area in order to separate the designated customs area from other area.
(4)The owner or administrator of the land, buildings or other facilities designated as a designated customs area (including a person who has taken a lease of port facilities from the person prescribed by Cabinet Order as referred to in paragraph (1) of the preceding Article (Designation of designated customs area)) may not reject, without justifiable reason, loading, unloading, transport or storage of foreign goods or goods destined for export.
(Goods the storage of which is permitted)
Article 39.The Director General of Customs may, if it is considered necessary for achieving the intended use of a designated customs area, specify the kinds of goods that may be brought into such area.
(Handling of goods)
Article 40.In a designated customs area, foreign goods or goods destined for export may undergo, in addition to such acts as provided for in paragraph (1) of Article 37 (Designation of a designated customs area), inspection, repacking, sorting or other normal handling operations of such goods.
(2)In a designated customs area, foreign goods or goods destined for export may undergo, in addition to the acts provided for in the preceding paragraph, such acts as permitted by the Director General of Customs, including display of samples, simple processing or other similar acts.
(3)The Director General of Customs shall, if the acts referred to in the preceding paragraph are considered not to obstruct proper use of a designated customs area and not to cause any trouble in ensuring the implementation of this Act, give permission referred to in the preceding paragraph.
(Foreign goods stored in a designated customs area after revocation of designation)
Article 41.In the case where designation of a designated customs area was revoked, when there remain foreign goods (excluding special export goods; the same applies in paragraph (3) of Article 47 (including the cases where applied mutatis mutandis pursuant to Articles 61-4, 62-7 and 62-15) and paragraph (1) of Article 62-6) in that area at the time of the revocation, the place the designation of which was revoked is deemed to be a designated customs area for such goods for a period to be specified by the Director General of Customs.
(Suspension, etc. of bringing foreign goods into designated customs area)
Article 41-2.The Director General of Customs may, when a person who administers goods in a designated customs area (in the case of a juridical person, its officers are included; hereinafter referred to as “administrator of goods” in this Article) or his agent, manager or other employee violates the provision of this Act in connection with the business in the designated customs area, suspend for a specified period the act of bringing into the designated customs area any foreign goods or any goods destined for export, pertaining to the administrator of goods.
(2)The Director General of Customs shall, when he intends to suspend the act of bringing goods into a designated customs area pursuant to the provision of the preceding paragraph, give advance notice of such intention to the administrator of goods and the owner or administrator of the land, buildings or other facilities of such customs area and request attendance of these persons or their agents for hearing their opinions or otherwise provide them with an opportunity to produce evidence for clarification.
(Application mutatis mutandis of provisions relating to customs warehouses)
Article 41-3.Article 45 (Liability for payment of customs duty of a person who obtains permission of a customs warehouse) applies mutatis mutandis to foreign goods stored in a designated customs area. In this case, the term “the person who has obtained permission of the customs warehouse” in paragraphs (1) and (3) of that Article shall be read as “the person who administers such foreign goods”.
(Permission of a customs warehouse)
Article 42.A customs warehouse is a place permitted, pursuant to the provision of Cabinet Order, by the Director General of Customs as a place where foreign goods may be loaded, unloaded, transported or stored.
(2)The period of permission referred to in the preceding paragraph shall not exceed ten years; provided, however, that permission may, pursuant to the provision of Cabinet Order, be renewed for a period to be specified within ten years.
(3)The Director General of Customs shall, when permission referred to in paragraph (1) is given or permission referred to in the proviso to the preceding paragraph is renewed, immediately give a public notice of that fact.
(Requirements for permission)
Article 43.The Director General of Customs may, in the case where the situation falls under any of the following items, elect not to give permission referred to in paragraph (1) of the preceding Article:
(i)where permission of a customs area of a person who seeks permission referred to in paragraph (1) of the preceding Article (hereinafter referred to as “applicant” in this Article) was revoked and a period of three years has not elapsed from the day on which such permission was revoked;
(ii)where an applicant was sentenced to a penalty or was subject to a notified administrative disposition in violation of the provision 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 or on which the disposition was fulfilled;
(iii)where an applicant was sentenced to imprisonment without work or heavier punishment in violation of the provision of the laws and regulations other than this Act and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(iv)where an applicant was sentenced to a fine in violation of the provision of the Act on Prevention of Unjust Acts by Organized Crime Group Members or for committing the offence of Article 204 (Injury), Article 206 (Incitement of injury), Article 208 (Assault), paragraph (1) of Article 208-2 (Unlawful assembly with weapons), Article 222 (Intimidation) or Article 247 (Breach of trust) of the Penal Code or the offence of the Act on Punishment of Physical Violence and Other Acts, and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(v)where an applicant is a member of organized crime group, etc.;
(vi)where an applicant is a juridical person whose officer falls under any of the preceding items or where an applicant employs any person who falls under any of the preceding items as an agent, manager or other principal employee;
(vii)where business activities of an applicant are controlled by a member of organized crime group, etc.;
(viii)where an applicant’s financial resources are deemed insufficient to bear the burden imposed under this Act or otherwise where an applicant does not have sufficient ability to conduct customs warehousing business;
(ix)where the location of, or the facilities installed in the place for which permission referred to in paragraph (1) of the preceding Article is sought are found unsuitable for a customs warehouse;
(x)where the place for which permission referred to in paragraph (1) of the preceding Article is sought is anticipated of a little use or value as a customs warehouse.
(Period for which foreign goods may be stored)
Article 43-2.The period for which foreign goods may be stored in a customs warehouse shall be two years from the day on which approval for storage of such goods in the customs warehouse is initially given.
(2)The Director General of Customs may, if it is considered that there are special circumstances, extend, upon receipt of application, the period referred to in the preceding paragraph, specifying such additional period as may be considered necessary.
(Approval for storage of foreign goods)
Article 43-3.In cases where a person who brings foreign goods into a customs warehouse intends to store such goods in that warehouse for a period exceeding three months from the day on which they are brought into the warehouse (or, where it is considered necessary for any unavoidable circumstances, for such period as may be, upon application, designated by the Director General of Customs), he shall, pursuant to the provision of Cabinet Order, obtain approval of the Director General of Customs by filing an application with the Director General of Customs prior to the day on which such period expires.
(2)Approval referred to in the preceding paragraph shall be given except in the case where foreign goods may not be stored in a customs warehouse for a period exceeding the period referred to in the preceding paragraph pursuant to the provision of other laws and regulations or where proper use of a customs warehouse is hindered.
(3)Article 67-2 (Procedure for export or import declaration), the first sentence of paragraph (1) of Article 67-3 (Special provisions for export declaration) and Article 67-19 (Special provisions for import declaration) apply mutatis mutandis to the case where application for approval referred to in paragraph (1) is filed.
(InspectionExamination at the time of approval, etc. for storage of foreign goods)
Article 43-4.The Director General of Customs shall, in cases where he gives approval or specifies the period, as referred to in paragraph (1) of the preceding Article, have customs officials conduct necessary inspection of foreign goods referred to in that paragraph.
(2)Article 68-2 (Delegation of authority pertaining to inspection of goods) applies mutatis mutandis to the inspection referred to in the preceding paragraph.
(Increase, decrease, etc. in storage capacity of goods)
Article 44.When a person who has obtained permission of a customs warehouse intends to increase or decrease its storage capacity or to perform its rebuilding, relocation or other works, he shall notify the customs of such intention in advance.
(2)In the case where notification referred to in the preceding paragraph is made, if it is considered that the increase or decrease in storage capacity or the works, intended to be performed will cause difficulty in ensuring the implementation of this Act for the reason that, after completion of such increase or decrease or works, no clear demarcation will be made between the customs warehouse and other places or the storage facilities of foreign goods will be insufficient, the Director General of Customs may request a person who has made such notification to take necessary measures at the time of implementing the matters pertaining to the notification.
(Liability for payment of customs duty of a person who has obtained permission, etc.)
Article 45.When foreign goods stored in a customs warehouse (excluding goods the exportation of which has been permitted; hereinafter the same applies in this paragraph and the next paragraph) were lost or destroyed, customs duty chargeable thereon shall immediately be collected from a person who has obtained permission of the customs warehouse; provided, however, that this does not apply to the case where foreign goods were lost due to a disaster or other unavoidable circumstances or were destroyed with advance approval of the Director General of Customs.
(2)The Director General of Customs shall, when it is considered that destruction of foreign goods stored in a customs warehouse is unavoidable on the grounds that they are likely to be spoiled, deteriorate or cause damage to other foreign goods, give approval referred to in the proviso to the preceding paragraph.
(3)In cases where foreign goods stored in a customs warehouse were lost, a person who has obtained permission of the customs warehouse shall immediately notify such loss to the Director General of Customs.
(Notification of suspension or discontinuance of customs warehousing business)
Article 46.When a person who has obtained permission of a customs warehouse intends to suspend or discontinue customs warehousing business before expiry of the period of permission, he shall notify such intention to the Director General of Customs in advance.
(Invalidation of permission)
Article 47.Permission of a customs warehouse ceases to be effective when the situation falls under any of the following items:
(i)when a person who has obtained permission discontinues customs warehousing business;
(ii)when a person who has obtained permission has died and application prescribed in paragraph (2) of Article 48-2 (Succession of permission) is not made within the period provided for in that paragraph or a disposition not to give approval referred to in that paragraph is made;
(iii)when a person who has obtained permission has been dissolved;
(iv)when a person who has obtained permission has received a ruling for commencement of bankruptcy proceedings;
(v)when the period of permission has expired;
(vi)when the Director General of Customs has revoked permission.
(2)When permission of a customs warehouse ceases to be effective, the Director General of Customs shall immediately give a public notice of that fact.
(3)In the case where permission of a customs warehouse ceases to be effective, if any foreign goods are stored in that warehouse at the time of its invalidation, the place for which permission has ceased to be effective shall be deemed to be a customs warehouse for such goods for a period to be specified by the Director General of Customs. In this case, a person who has obtained such permission or his heir (if a person who has obtained permission is a juridical person that has ceased to exist as a result of merger, then the juridical person that survives the merger or the juridical person that is established as a result of the merger; if a person who has obtained permission is a juridical person that has been split up (limited to the case where the customs warehousing business is taken over), then the juridical person that has taken over such business; if a person who has obtained permission has transferred such business, then a person who has been transferred such business) may not be exempted from the obligation relating to the customs warehouse until all of the foreign goods are removed therefrom.
(Revocation of permission, etc.)
Article 48.The Director General of Customs may, if the situation falls under any of the following items, suspend bringing foreign goods or goods destined for export into a customs warehouse for a specified period or revoke permission of a customs warehouse:
(i)where a person who has obtained permission (in the case of a juridical person, including its officer) or his agent, manager, or other employee violates the provision of this Act in connection with customs warehousing business;
(ii)where a person who has obtained permission falls under any of items (ii) to (x) of Article 43 (Requirements for permission).
(2)The Director General of Customs shall, when he intends to make disposition referred to in the preceding paragraph, give advance notice of such disposition to a person who has obtained permission of a customs warehouse pertaining to such disposition and shall request attendance of that person or his agent for hearing his opinions or otherwise provide him with an opportunity to produce evidence for clarification.
(Succession of permission)
Article 48-2.When there is a succession for a person who has obtained permission of a customs warehouse, his heir (in the case where there are two or more heirs, if one of them is, with the consent of all of the heirs, selected as an heir to take over the position based on that permission, 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 a customs warehouse 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 sixty days after the death of the decedent.
(3)The Director General of Customs may, in cases where a successor falls under any of the items of Article 43 (Requirements for permission), elect not to give approval referred to in the preceding paragraph.
(4)In the case where a person who has obtained permission of a customs warehouse has been merged or has been split up (limited to the case where customs warehousing business is to be taken over) or where a person who has obtained permission of a customs warehouse has transferred customs warehousing business, if he has in advance been given 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 47 (Invalidation of permission), take over the position based on the permission 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 the person who has transferred such business.
(5)The Director General of Customs may, in cases where a juridical person after merger, etc. falls under any of the items of Article 43, elect not to give approval referred to in the preceding paragraph.
(6)The Director General of Customs shall, when he gives approval referred to in paragraph (2) or (4), immediately give a public notice of such approval.
(Application mutatis mutandis of provisions concerning designated customs areas)
Article 49.Article 40 (Handling of goods in a designated customs area) applies mutatis mutandis to a customs warehouse.
(Special provisions for permission of a customs warehouse)
Article 50.In cases where a person who has obtained permission referred to in paragraph (1) of Article 42 (Permission of a customs warehouse) and has obtained in advance approval of the Director General of Customs (hereinafter referred to as “holder of approval” in this Section) intends to perform the acts provided for in that paragraph (hereinafter referred to as “storage, etc. of foreign goods”) at a place which meets, with respect to its location or facilities, the criteria prescribed by the Ordinance of the Ministry of Finance, he may notify the Director General of Customs having jurisdiction over that place of such intention.
(2)For the purpose of application of the provisions of this Act, the place pertaining to the notification referred to in the preceding paragraph is deemed to be the place which has been given permission referred to in paragraph (1) of Article 42 at the time when such notification was accepted. In this case, the period of permission pertaining to the place deemed to have been given permission shall, notwithstanding the provision of paragraph (2) of that Article, be the same period as the period during which the approval referred to in the preceding paragraph is effective.
(3)A person who seeks approval referred to in paragraph (1) shall file a written application, stating his domicile or residence, name and other necessary matters with the Director General of Customs having jurisdiction over the location of his domicile or residence.
(4)The approval referred to in paragraph (1) shall cease to be effective after expiry of its period unless renewal is approved every eight years.
(5)Necessary matters concerning procedures for notification referred to in paragraph (1) and other necessary matters concerning application of the preceding paragraphs shall be prescribed by Cabinet Order.
(Requirements for approval)
Article 51.The Director General of Customs shall, when he intends to give approval referred to in paragraph (1) of the preceding Article, examine whether the following criteria are met:
(i)that a person who seeks approval does not fall under any of the following items:
(a)that a period of three years has not elapsed from the day on which approval referred to in paragraph (1) of the preceding Article was revoked pursuant to the provision of paragraph (1) of Article 54 (Revocation of approval, etc.);
(b)that, with regard to permission already given under paragraph (1) of Article 42 (Permission of a customs warehouse), a period of three years has not elapsed from the day of such permission (in cases where permission has been given two or more times, the day on which the first permission was given);
(c)that he falls under the cases set forth in items (ii) to (vii) of Article 43 (Requirements for permission);
(ii)that a person who seeks approval has the ability to conduct business relating to storage of foreign goods, etc., by means of electronic data processing system or otherwise to properly and surely conduct such business;
(iii)that a person who seeks approval has established, with respect to business relating to storage of foreign goods, etc., a rule containing such matters as may be prescribed by the Ordinance of the Ministry of Finance, that is, matters which he (in the case of a juridical person, including its officers) or his agent, manager or other employee is to observe in order to comply with the provisions of this Act or other laws and regulations.
(Improvement measures relating to a rule, etc.)
Article 52.The Director General of Customs may, if it is considered necessary for ensuring the implementation of this Act for the reason that a holder of approval fails to conduct business relating to storage of foreign goods, etc. in accordance with the provision of this Act or for other reason, request the holder of approval to take necessary measures for improving the rule provided for in item (iii) of the preceding Article or for improving the services pertaining to matters specified by that rule or to newly establish a rule provided for in that item.
(Notification of discontinuance of application of special provisions for permission of a customs warehouse)
Article 52-2.A holder of approval, when application of paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) has become unnecessary, may notify, pursuant to the provision of Cabinet Order, that fact to the Director General of Customs who has given the approval referred to in that paragraph.
(Invalidation of approval)
Article 53.Approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) ceases to be effective if the situation falls under any of the following items:
(i)when notification prescribed in the preceding Article is made;
(ii)when permission referred to in paragraph (1) of Article 42 (Permission of a customs warehouse) ceases to be effective for a customs warehouse pertaining to a holder of approval as a whole;
(iii)when, after a holder of approval has died, application prescribed in paragraph (2) of Article 48-2 (Succession of permission), as applied mutatis mutandis pursuant to Article 55 is not made within the period specified in that paragraph or when disposition not to give approval referred to in that paragraph is made;
(iv)when the period of approval expires;
(v)when the Director General of Customs revokes approval.
(Revocation of approval, etc.)
Article 54.The Director General of Customs may, when a holder of approval falls under any of the following items, revoke approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse):
(i)when he falls under item (i)(c) of Article 51 (Requirements for approval) or when the criteria referred to in item (ii) of that Article is not met;
(ii)when he fails to take any measure in response to the request made by the Director General of Customs under Article 52 (Improvement measures pertaining to a rule, etc.).
(2)The Director General of Customs shall, when he intends to revoke approval pursuant to the provision of the preceding paragraph, give advance notice of such revocation to a holder of approval pertaining to such disposition and shall request attendance of the holder or his agent for hearing his opinions or otherwise provide him with an opportunity to produce evidence for clarification.
(3)Necessary matters concerning the procedures for revocation of approval as prescribed in paragraph (1) or other necessary matters concerning application of the preceding two paragraphs shall be prescribed by Cabinet Order.
(Application mutatis mutandis of provisions concerning succession of permission)
Article 55.Paragraphs (1) to (5) of Article 48-2 (Succession of permission) apply mutatis mutandis to a holder of approval. In this case, necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Permission of a customs factorymanufacturing warehouse)
Article 56.A customs factory is a factory permitted, pursuant to the provision of Cabinet Order, by the Director General of Customs as a place where processing of foreign goods, manufacturing using foreign goods as raw materials (including blending) or repacking, sorting or other normal handling operations pertaining to foreign goods may be conducted (hereinafter referred to as “work using customs manufacturing procedures”).
(2)A person who has obtained permission of a customs factory is, with regard to imported goods used in that factory, deemed to have also been given permission referred to in paragraph (1) of Article 42 (Permission of a customs warehouse) for such factory for a period up to three months from the day on which such imported goods are brought into the factory.
(3)A person who has obtained permission of a customs factory may also be given permission referred to in paragraph (1) of Article 42 for part of the site of the customs factory.
(Period for which foreign goods may be stored)
Article 57.The period for which foreign goods to be used for the work using customs manufacturing procedures (including products obtained under such work using these foreign goods) may be stored in a customs factory shall be up to two years from the day on which approval for storage of these goods in that factory for such work or approval for use of these goods for such work in that factory is given.
(Notification of work using customs manufacturing procedures)
Article 58.A person who intends to conduct work using customs manufacturing procedures in a customs factory shall notify commencement and completion of such work to the customs at the time of such commencement and completion; provided, however, that this does not apply to the commencement of such work if the Director General of Customs considers that there will be no difficulty in customs control and hence notifies to that effect.
(Special provisions for declaration for duty payment, etc. pertaining to products manufactured under work using customs manufacturing procedures)
Article 58-2.A person who has obtained permission of a customs factory where there may be conducted the work for oil refinery or such other work as may be prescribed by Cabinet Order, using customs manufacturing procedures in which two or more kinds of products are manufactured in a single manufacturing process shall, when such work is completed, notwithstanding the provisions of paragraph (1) of Article 7 (Declaration) and Article 67 (Permission of exportation or importation), file a declaration for duty payment with the Director General of Customs without delay after completion of such work and obtain import permission prescribed in that Article with respect to the foreign goods manufactured under such work (hereinafter referred to as “manufactured foreign goods” in this Article), other than those foreign goods prescribed by Cabinet Order as those to be reshipped to any foreign country and those to be manufactured under such work. In this case, if the person is an authorized importer or a special entrusting importer, he is not precluded from filing a special declaration with respect to the manufactured foreign goods (excluding goods provided for in paragraph (4) of Article 7-2 (Special provisions for declaration)).
(Use of domestic goods, etc.)
Article 59.When foreign goods and domestic goods are used for work using customs manufacturing procedures (except repacking, sorting or other normal handling operations) in a customs factory, products manufactured therefrom are deemed to be foreign goods which have arrived in Japan from abroad.
(2)When foreign goods are, pursuant to the provision of Cabinet Order, used in combination with domestic goods with the approval of the Director General of Customs, products manufactured therefrom, corresponding to the quantity of the foreign goods used are, notwithstanding the provision of the preceding paragraph, deemed to be foreign goods which have arrived in Japan from abroad.
(Work using customs manufacturing procedures performed outside a customs factorymanufacturing warehouse)
Article 61.The Director General of Customs, if it is considered that it will contribute to the promotion of trade and that it will not cause any difficulty in ensuring the implementation of this Act, may, pursuant to the provision of Cabinet Order, by designating the period and place, give permission to remove foreign goods stored in a customs factory from that factory to the place so designated for performing the work using customs manufacturing procedures for such goods.
(2)When the Director General of Customs gives permission referred to in the preceding paragraph, he may, if it is found necessary, require security to be provided in an amount equivalent to that of customs duty chargeable on foreign goods pertaining to the permission.
(3)The Director General of Customs shall, when foreign goods are removed from a customs factory with permission referred to in paragraph (1), have customs officials conduct necessary inspection of such goods at the time of their removal.
(4)Foreign goods which, with permission referred to in paragraph (1), have been removed to a place designated pursuant to the provision of that paragraph are deemed to be stored in the customs factory from which they were removed until the period designated under that paragraph expires.
(5)In the case where the period designated pursuant to the provision of paragraph (1) has expired, if foreign goods for which permission has been given under that paragraph or products manufactured therefrom are stored in the designated place, customs duty chargeable thereon shall immediately be collected from a person who has obtained permission of the customs factory from which such goods were removed.
(Simplified procedures for a designated customs factorymanufacturing warehouse)
Article 61-2.With regard to a customs factory which is recognized by the Director General of Customs as a factory where there will be no difficulty in customs control in light of the stable state in the production yield of raw materials used, the nature of the work using customs manufacturing procedures or other circumstances and hence is designated by the Director General of Customs by specifying products to be manufactured under such work and foreign goods to be used as raw materials, the notification at the time of commencement and completion of the work for manufacturing such products, notwithstanding the provision of Article 58 (Notification of work using customs manufacturing procedures), is not required.
(2)A person who has obtained the designation referred to in the preceding paragraph shall, pursuant to the provision of Cabinet Order, submit to the customs a written report, stating the quantities of raw materials which are foreign goods, used each month, the quantities of products manufactured therefrom each month, as specified by the Director General of Customs under the preceding paragraph (or, if the Director General of Customs specifies a period longer than one month for such cases as seasonal work using customs manufacturing procedures, etc., then within a longer period so specified) and such other matters as may be prescribed by Cabinet Order, on or before the tenth day of the month following the month of such use or manufacture (if a special period is specified by the Director General of Customs, the day on which ten days elapse from the day on which the special period expires) (in the case where the work pertaining to such products is suspended, then the report shall be submitted without delay after such suspension).
(Obligation of record keeping)
Article 61-3.A person who has obtained permission of a customs factory shall keep books for the foreign goods stored in that factory and enter in the books such matters as may be prescribed by Cabinet Order.
(Application mutatis mutandis of provisions concerning customs warehouses)
Article 61-4.Paragraphs (2) and (3) of Article 42 (Permission of a customs warehouse), Article 43 (Requirements for permission), paragraph (2) of Article 43-2 (Period for which foreign goods may be stored) and Articles 43-3 to 48-2 (Approval for storage of foreign goods; Inspection at the time of giving approval, etc. for storage of foreign goods; Increase, decrease, etc. in storage capacity of goods; Liability for payment of customs duty of a person who has obtained permission, etc.; Notification of suspension or discontinuance of business; Invalidation of permission; Revocation of permission, etc.; Succession of permission) apply mutatis mutandis to customs factories. In this case, the terms “exceeding three months from the day on which they are brought into the warehouse (or, where it is considered necessary for any unavoidable circumstances, for such period as may be, upon application, specified by the Director General of Customs)” and “three months expires” in paragraph (1) of Article 43-3 shall be read as “exceeding three months for the work using customs manufacturing procedures or intends to use such goods for such work within three months from the day on which they are brought into the customs factory” and “three months expires or prior to the day on which they are used for such work” respectively, and the term “into a customs warehouse” in paragraph (1) of Article 48 shall be read as “into a customs factory or performing work using customs manufacturing procedures at a customs factory”.
(Special provisions for permission of a customs factorymanufacturing warehouse)
Article 61-5.A person who has obtained permission referred to in paragraph (1) of Article 56 (Permission of a customs factory) and has in advance been given approval of the Director General of Customs, if he intends to conduct the work using customs manufacturing procedures at a place which meets, with respect to the location and facilities, the criteria prescribed by the Ordinance of the Ministry of Finance, may notify such intention to the Director General of Customs having jurisdiction over the place.
(2)For the purpose of application of provisions of this Act and the Customs Tariff Act, the place pertaining to the notification referred to in the preceding paragraph is deemed to be given permission referred to in paragraph (1) of Article 56 at the time when such notification is accepted. In this case, the period of such permission pertaining to the place deemed to be given such permission shall, notwithstanding the provision of paragraph (2) of Article 42 (Permission of a customs warehouse), as applied mutatis mutandis pursuant to the preceding Article, be the same period as the period for which approval referred to in the preceding paragraph is in effect.
(3)A person who seeks approval referred to in paragraph (1) shall file a written application, stating his domicile or residence, name and other necessary matters, with the Director General of Customs having jurisdiction over the location of his domicile or residence.
(4)Approval referred to in paragraph (1) ceases to be effective after expiry of its effective period unless approval is renewed every eight years.
(5)Necessary matters concerning procedures for notification referred to in paragraph (1) and other necessary matters concerning application of the preceding paragraphs shall be prescribed by Cabinet Order.
(Application mutatis mutandis of provisions concerning special provisions for permission of a customs warehouse)
Article 62.Articles 51 to 55 (Requirements for approval; Improvement measures relating to a rule, etc.; Notification of discontinuance of application of special provisions for a customs warehouse; Invalidation of approval; Revocation of approval, etc.; Application mutatis mutandis of provisions concerning succession of permission) apply mutatis mutandis to the approval prescribed in paragraph (1) of the preceding Article. In this case, the term “paragraph (1) of Article 42 (Permission of a customs warehouse)” in item (i)(b) of Article 51 shall be read as “paragraph (1) of Article 56 (Permission of a customs factory)”, the term “storage of foreign goods, etc.” in items (ii) and (iii) of Article 51 and in Article 52 shall be read as “work using customs manufacturing procedures” and the term “a customs warehouse” in item (ii) of Article 53 shall be read as “a customs factory”, and necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Permission of a customs display area)
Article 62-2.A customs display area is an area which is permitted, pursuant to the provision of Cabinet Order, by the Director General of Customs for use as a place for displaying foreign goods at such exhibition, fair or other similar events as may be prescribed by Cabinet Order (hereinafter referred to as “exhibition, etc.”).
(2)The period of permission referred to in the preceding paragraph shall be such period as is considered necessary by the Director General of Customs, taking into account the duration of exhibition, etc.
(3)For the purpose of construction, maintenance or removal of facilities for exhibition, etc. or for the purpose of administering exhibition, etc., the acts set forth in the following items and prescribed by Cabinet Order may be performed in a customs display area for those foreign goods to be prescribed by Cabinet Order:
(i)loading, unloading, transport or storage;
(ii)inspection, repacking, sorting or other normal handling operations;
(iii)display or use;
(iv)acts similar to those set forth in the preceding three items.
(Procedures for bringing foreign goods into a customs display area)
Article 62-3.A person who brings foreign goods into a customs display area shall, pursuant to the provision of Cabinet Order, file a declaration with the Director General of Customs and obtain his approval for performing the acts referred to in paragraph (3) of the preceding Article.
(2)The Director General of Customs shall, in cases where approval referred to in the preceding paragraph is given, have customs officials conduct necessary inspection of foreign goods referred to in that paragraph.
(3)In the case where a declaration referred to in paragraph (1) is filed, if foreign goods so declared do not fall under those set forth in paragraph (3) of the preceding Article, the Director General of Customs shall not give approval referred to in paragraph (1). In this case, he shall notify a person who has filed such declaration of his disapproval, and shall also request that person to remove such foreign goods from the customs display area or to take other measures within a period to be specified by the Director General of Customs.
(4)In a customs display area, the acts set forth in item (i) or (ii) of paragraph (3) of the preceding Article (limited to those prescribed by Cabinet Order, as provided for in that paragraph) may be performed with respect to foreign goods brought into that area during the period until approval referred to in paragraph (1) is given (or, with respect to goods pertaining to the notification referred to in the preceding paragraph, during the period until the period specified in that paragraph elapses).
(Restriction, etc. on places for storage of goods for sale, etc.)
Article 62-4.The Director General of Customs, if it is considered necessary for ensuring the implementation of this Act with respect to foreign goods which have been brought into a customs display area and are or are likely to be sold, used or consumed, may, pursuant to the provision of Cabinet Order, restrict the place where such goods may be stored within the customs display area or request to make a report on the details of use of foreign goods which have been brought into the customs display area and are to undergo any changes in their nature or shape.
(2)In cases where foreign goods brought into a customs display area are sold within that area (excluding such cases as may be prescribed by Cabinet Order), such sale is deemed to be importation for the purpose of application of this Act. In this case, the Director General of Customs may, if it is considered necessary, require security to be provided in advance within the amount equivalent to that of customs duty chargeable on the goods which are likely to be sold.
(Permission of use outside a customs display area)
Article 62-5.With respect to foreign goods brought into a customs display area, if it is necessary to use them outside the customs display area (excluding goods falling under Article 32 (Temporary taking out of samples)), the Director General of Customs may, pursuant to the provision of Cabinet Order, permit use of such foreign goods outside the customs display area, specifying the period and place for such use, provided that it is considered that no difficulty will occur in ensuring the implementation of this Act.
(Collection of customs duty on foreign goods remained in a customs display area after expiry of period of permission)
Article 62-6.With regard to foreign goods brought into a customs display area and remained in that area at the time when the period of permission of such area expires or at the time when such permission ceases to be effective, the Director General of Customs may require a person who has obtained permission of such area to remove such foreign goods or to take other measures within a period to be specified by the Director General of Customs, and if the person fails to take such measures within the period so specified, the Director General of Customs shall immediately collect customs duty chargeable from that person.
(2)In cases where the Director General of Customs finds that importation of the foreign goods referred to in the preceding paragraph is not permitted under other laws and regulations or otherwise there are unavoidable circumstances, provisions pertaining to collection of customs duty referred to in the preceding paragraph shall not apply while these circumstances last.
(Application mutatis mutandis of provisions concerning a customs warehouse and customs factorymanufacturing warehouse)
Article 62-7.Paragraph (3) of Article 42 (Permission of a customs warehouse), Article 43 (Requirements for permission), paragraph (3) of Article 43-3 (Approval of storage of foreign goods), paragraph (2) of Article 43-4 (Inspection at the time of approval, etc. of storage of foreign goods), Articles 44 to 48-2 (Increase, decrease, etc. in storage capacity of goods; Liability for payment of customs duty of a person who obtains permission; Notification of suspension or discontinuance of business; Invalidation of permission; Revocation of permission, etc.; Succession of permission), paragraph (1) of Article 59 (Use of domestic goods, etc.), paragraphs (3) to (5) of Article 61 (Work using customs manufacturing procedures outside a customs factory) and Article 61-3 (Obligation of keeping records) apply mutatis mutandis to a customs display area. In this case, the terms “Article 67-2” and “, paragraph (1)” in paragraph (3) of Article 43-3 shall be read as “paragraph (1) of Article 67-2” and “, paragraph (1) of Article 62-3 (Procedures for bringing foreign goods into a customs display area)”, respectively, and the term “the preceding paragraph” in paragraph (2) of Article 43-4 shall be read as “paragraph (2) of Article 62-3 (Procedures for bringing foreign goods into a customs display area)”.
(Permission of an integrated customs area)
Article 62-8.An integrated customs area is an area of land, buildings and other facilities located on that land (referred to as “collective area of land, etc.” in the next paragraph), where acts set forth in the following are, pursuant to the provision of Cabinet Order, permitted by the Director General of Customs to be performed:
(i)loading, unloading, transportation, storage, inspection, repacking, sorting or other normal handling operations of foreign goods;
(ii)processing of foreign goods or manufacture (including mixing) using foreign goods as raw materials;
(iii)display of foreign goods or use related thereto (limited to such acts as may be prescribed by Cabinet Order).
(2)The Director General of Customs shall, when he intends to give permission referred to in the preceding paragraph, examine whether the following requirements are met:
(i)that the collective area of land, etc. is owned or administered by a juridical person that meets such requirements as may be prescribed by Cabinet Order, taking into account the details of its business or other matters;
(ii)that the trade-related facilities established in the collective area of land, etc. are highly integrated;
(iii)that the acts set forth in the items of the preceding paragraph are anticipated to be performed in the collective area of land, etc. in an integrated manner, whereby substantial contribution to facilitation of importation or promotion of trade is expected;
(iv)that it is considered, in light of the location, facilities and other circumstances of the collective area of land, etc., that there will be no difficulty in ensuring the implementation of this Act;
(v)that a juridical person that owns or administers the collective area of land, etc. (including a person, other than the juridical person, who administers goods in the collective area of land, etc. if any; the same applies in the next item) does not fall under any of the cases set forth in items (i) to (vii) of Article 43 (Requirements for permission);
(vi)that a juridical person that owns or administers the collective area of land, etc. is considered to have sufficient ability to conduct the business of an integrated customs area in light of the financial resources and other circumstances of that juridical person.
(Period for which foreign goods may be stored)
Article 62-9.Foreign goods may be stored in an integrated customs area for two years from the day on which approval is given for storing such goods in that area or for performing in that area the acts set forth in item (ii) or (iii) of paragraph (1) of Article 62-8 (Permission of an integrated customs area) on such goods.
(Approval for storage of foreign goods, etc.)
Article 62-10.If a person who brings foreign goods into an integrated customs area intends to store these goods in that area for a period exceeding three months from the day on which they are brought into that area or intends to perform the acts set forth in item (ii) or (iii) of paragraph (1) of Article 62-8 (Permission of an integrated customs area) on such goods in that area within three months from the day on which they are brought into that area, he shall, pursuant to the provision of Cabinet Order, obtain approval of the Director General of Customs by filing an application with the Director General of Customs before the day on which such period expires or on which such acts are performed.
(Notification of bringing goods for sale, etc.)
Article 62-11.A person who intends to bring into an integrated customs area foreign goods to be sold or consumed in that area or such other similar goods as may be prescribed by Cabinet Order shall notify the customs of such intention in advance.
(Joint and several liability for payment of customs duty of administrator of goods)
Article 62-13.In cases where a juridical person that has obtained permission of an integrated customs area becomes liable to pay customs duty on foreign goods pursuant to the provision of the main clause of paragraph (1) of Article 45 (Liability for payment of customs duty of a person who has obtained permission of a customs warehouse) or paragraph (5) of Article 61 (Liability for payment of customs duty of a person who has obtained permission of a customs factory), as applied mutatis mutandis pursuant to Article 62-15 (An integrated customs area), if a person who administers those goods in the integrated customs area at the time when they were lost or destroyed or at the time when they were brought out of the integrated customs area is a person other than the juridical person, the person who administers those goods and the juridical person shall jointly and severally be liable to pay the customs duty chargeable.
(Revocation of permission, etc.)
Article 62-14.The Director General of Customs may, if the situation falls under any of the following items, suspend, specifying a person who is to administer goods and the period, the act of bringing foreign goods or goods destined for export into an integrated customs area or the acts set forth in item (ii) or (iii) of paragraph (1) of Article 62-8 (Permission of an integrated customs area) to be performed in that area, or revoke permission of the integrated customs area:
(i)where the juridical person that has obtained permission of an integrated customs area (including a person other than the juridical person, who administers goods in the integrated customs area, if any) or any officer, agent, manager or other employee, of the juridical person violates the provisions of this Act in connection with the business of the integrated customs area;
(ii)where any of the requirements set forth in the items of paragraph (2) of Article 62-8 (Requirements for permission of an integrated customs area) with respect to an integrated customs area ceases to be met.
(2)The Director General of Customs shall, when he intends to execute the disposition referred to in the preceding paragraph, give advance notice of such disposition to a person who administers goods pertaining to the disposition or a juridical person that has obtained permission of the integrated customs area, and shall request attendance of that person or his agent for hearing his opinions or otherwise provide him with an opportunity to produce evidence for clarification.
(Application mutatis mutandis of provisions concerning a customs warehouse, customs factorymanufacturing warehouse and customs display area)
Article 62-15.The following provisions apply mutatis mutandis to an integrated customs area: paragraphs (2) and (3) of Article 42 (Permission of a customs warehouse), paragraph (2) of Article 43-2 (Period for which foreign goods may be stored in a customs warehouse), paragraphs (2) and (3) of Article 43-3 (Approval of storage of foreign goods in a customs warehouse), Articles 43-4 to 47 (Inspection at the time of approval, etc. of storage of foreign goods; Increase, decrease, etc. in storage capacity of goods; Liability for payment of customs duty of a person who has obtained permission; Notification of suspension or discontinuance of business; Invalidation of permission), paragraphs (4) to (6) of Article 48-2 (Succession of permission), Article 58-2 (Special provisions for declaration for duty payment, etc. pertaining to products manufactured under work using customs manufacturing procedures), Article 59 (Use of domestic goods, etc.), Article 61 (Work using customs manufacturing procedures outside a customs factory), paragraph (2) of Article 61-2 (Simplified procedures for a designated customs factory), Article 62-4 (Restriction on places for storage of goods for sale, etc.) and Article 62-5 (Permission of use outside a customs display area). In this case, in paragraph (2) of Article 42, the term “the preceding paragraph” shall be read as “paragraph (1) of Article 62-8 (Permission of an integrated customs area)”; in paragraph (3) of the same Article, the terms “paragraph (1)” and “the proviso to the preceding paragraph” shall be read as “paragraph (1) of Article 62-8” and “the proviso to the preceding paragraph, as applied mutatis mutandis pursuant to Article 62-15”, respectively; in paragraph (2) of Article 43-2, the term “the preceding paragraph” shall be read as “Article 62-9 (Period for which foreign goods may be stored”; in paragraph (2) of Article 43-3, the terms “the preceding paragraph” and “that paragraph” shall be read as “Article 62-10 (Approval of storage of foreign goods, etc.)” and “that Article”, respectively; in paragraph (3) of the same Article, the term “paragraph (1)” shall be read as “Article 62-10)”; in paragraph (1) of Article 43-4, the terms “paragraph (1) of the preceding Article” and “that paragraph” shall be read as “Article 62-10 (Approval of storage of foreign goods” and “that Article”, respectively; in paragraph (1) of Article 47, the term “the following items” shall be read as “item (i) or items (iii) to (vi)”; in paragraph (3) of the same Article, the term “person who has obtained such permission” shall be read as “person who has obtained such permission (including a person, other than the person obtained such permission, who administers goods in the integrated customs area, if any; hereinafter the same applies in this paragraph)”; in paragraph (4) of Article 48-2, the term “item (i) or (iii) of paragraph (1) of Article 47” shall be read as “item (i) or (iii) of paragraph (1) of Article 47, as applied mutatis mutandis pursuant to Article 62-15 (Application mutatis mutandis of provisions of a customs warehouse, a customs factory and a customs display area)”; in paragraph (5) of the same Article, the term “falls under any of the items of Article 43” shall be read as “does not meet the requirements set forth in the items of paragraph (2) of Article 62-8 (Permission of an integrated customs area)”; in paragraph (6) of the same Article, the term “paragraph (2) or (4)” shall be read as “paragraph (4)”; in Article 58-2, the term “A person who has obtained permission of a customs factory where there may be conducted the work for oil refinery or such other work as may be prescribed by Cabinet Order, using customs manufacturing procedures in which two or more kinds of products are manufactured in a single manufacturing process” shall be read as “A person who conducts in an integrated customs area the work for oil refinery or such other work as may be prescribed by Cabinet Order, using customs manufacturing procedures in which two or more kinds of products are manufactured in a single manufacturing process”; in paragraph (3) of Article 61, the term “paragraph (1)” shall be read as “paragraph (1) or Article 62-5 (Permission of use outside a customs display area), as applied mutatis mutandis pursuant to Article 62-15 (Application mutatis mutandis of provisions of a customs warehouse, a customs factory and a customs display area)”; in paragraphs (4) and (5) of the same Article, the terms “paragraph (1)” and “that paragraph” shall be read as “paragraph (1) or Article 62-5, as applied mutatis mutandis pursuant to Article 62-15” and “these provisions”, respectively; in paragraph (2) of Article 61-2, the terms “person who has obtained designation referred to in the preceding paragraph” and “month, which have been specified by the Director General of Customs under that paragraph” shall be read as “person who conducts the work using customs manufacturing procedures in an integrated customs area (excluding repacking, sorting and other normal handling operations; hereinafter the same applies in this paragraph)” and “month” respectively; in paragraph (1) of Article 62-4, the term “may be stored or request to make a report on the details of use of the foreign goods which have been brought into the customs display area and are to undergo any changes in their nature or shape” shall be read as “may be stored”.
(Customs transit)
Article 63.Foreign goods (excluding postal items, special export goods and such other goods as may be prescribed by Cabinet Order; hereinafter the same applies in this Chapter (excluding paragraph (1) of Article 63-9 and Article 65-3)) may be transported as such, subject to declaration to, and approval of the Director General of Customs, provided that they are transported between open ports, customs airports, customs areas, customs offices and those places designated by the Director General of Customs pursuant to the provision of item (ii) of paragraph (1) of Article 30 (Restriction on places for storage of foreign goods) (referred to as “specific section” in paragraph (1) of the next Article and paragraph (1) of Article 63-9). In this case, the Director General of Customs may, when it is considered that no difficulty will occur in customs control, taking into account transportation conditions or other circumstances, give blanket approval for transportation of foreign goods to be shipped within such period as may be specified by the Director General of Customs within the limit of period prescribed by Cabinet Order.
(2)The Director General of Customs may, if it is considered necessary at the time of giving approval referred to in the preceding paragraph, have customs officials inspect goods referred to in the preceding paragraph or require security to be provided in an amount equivalent to that of customs duty chargeable.
(3)In carrying out transportation referred to in paragraph (1), a transportation manifest shall, pursuant to the provision of Cabinet Order, be produced to the customs and be verified by the customs; provided, however, that in the case where blanket approval has been given pursuant to the provision of the second sentence of that paragraph, blanket verification may be sought for the transportation manifest pertaining to foreign goods shipped within each of such shorter periods as may be specified by the Director General of Customs who has given such approval by subdividing the period of approval pursuant to the provision of Cabinet Order.
(4)The Director General of Customs shall, when he gives approval referred to in paragraph (1), specify transportation period deemed to be appropriate. In this case, the Director General of Customs may, if it is considered necessary to extend the period due to a disaster or other unavoidable circumstances which occur after the transportation period was specified, extend the period so specified.
(5)When foreign goods which have been approved pursuant to the provision of paragraph (1) arrive at their destination, a person who has obtained the approval shall immediately produce the transportation manifest which has been verified pursuant to the provision of paragraph (3) to the customs located at the destination and have it verified by the customs; provided, however, that in the case where blanket approval has been given pursuant to the provision of the second sentence of paragraph (1), blanket verification may be sought for the transportation manifest pertaining to foreign goods which have arrived within each of such shorter periods as may be specified, on the basis of the periods specified under paragraph (3) and the preceding paragraph, by the Director General of Customs who has given such approval.
(6)A person who has obtained approval under paragraph (1) shall, pursuant to the provision of Cabinet Order, submit a transportation manifest which has been verified under the preceding paragraph to the Director General of Customs who has given such approval.
(Special provisions for customs transit)
Article 63-2.Approval prescribed in paragraph (1) of the preceding Article is not required for transportation of foreign goods the transportation of which is, subject to advance approval of the Director General of Customs, carried out, within such specific section as may be prescribed by Cabinet Order (hereinafter referred to as “specific customs transit”), by an authorized customs broker or an international freight forwarder (hereinafter referred to as “carrier engaged in specific customs transit”) (an international freight forwarder as used herein is a person who has obtained approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) or paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) or other person who meets the requirements prescribed by Cabinet Order as a person who engages in the business relating to transportation or administration of international freight; the same applies in item (i)(b) of Article 63-4 and item (iii)(b) of paragraph (1) of Article 63-7).
(2)In carrying out specific customs transit, a transportation manifest shall be produced to, and be verified by, the customs.
(3)When foreign goods pertaining to specific customs transit arrive at their destination, a carrier engaged in specific customs transit shall produce without delay the transportation manifest which has been verified under the preceding paragraph to the customs located at the destination and have it confirmed by the customs.
(4)A carrier engaged in specific customs transit shall submit the transportation manifest which has been confirmed under the preceding paragraph to the Director General of Customs having jurisdiction over the customs office where the verification was conducted under paragraph (2).
(5)Necessary matters for producing the transportation manifest referred to in paragraph (2) or other necessary matters concerning application of the preceding paragraphs shall be prescribed by Cabinet Order.
(Procedures for approval, etc.)
Article 63-3.A person who seeks approval referred to in paragraph (1) of the preceding Article shall file with the Director General of Customs a written application stating his domicile or residence, name and other necessary matters.
(2)The Director General of Customs shall, in the case where a written application prescribed in the preceding paragraph is filed, when he gives approval referred to in paragraph (1) of the preceding Article, immediately give a public notice of such approval.
(3)Necessary matters for filing a written application referred to in paragraph (1) and other necessary matters concerning application of the preceding two paragraphs shall be prescribed by Cabinet Order.
(Requirements for approval)
Article 63-4.The Director General of Customs shall, when he intends to give approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit), examine whether the following requirements are met:
(i)that a person who seeks approval does not fall under any of the following items:
(a)that he was sentenced to punishment or was subject to a notified administrative disposition in violation of the provisions of this Act, the Customs Tariff Act, other Acts relating to customs duty or orders based on these Acts, 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 from the day on which the disposition was fulfilled;
(b)that he was sentenced to punishment in violation of the provision of any Act or order based on such Act, as provided for by Cabinet Order for the types of international freight forwarders to be prescribed by Cabinet Order, 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;
(c)that he was sentenced to imprisonment without work or heavier punishment in violation of the laws and regulations other than those provided for in items (a) and (b), and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(d)that he was sentenced to a fine in violation of provisions of the Act on Prevention of Unjust Acts by Organized Crime Group Members or for committing the offence of Article 204 (Injury), Article 206 (Incitement of injury), Article 208 (Assault), paragraph (1) of Article 208-2 (Unlawful assembly with weapons), Article 222 (Intimidation) or Article 247 (Breach of trust) of the Penal Code or the offence of the Act on Punishment of Physical Violence and Other Acts, and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(e)that he is a member of an organized crime group, etc.;
(f)that he is a juridical person whose officer falls under any of items (a) to (e) with respect to his business or he uses such person as an agent, an employee or other worker;
(g)that his business activities are controlled by a member of organized crime group, etc.;
(h)that a period of three years has not elapsed from the day on which approval referred to in paragraph (1) of Article 63-2 was revoked pursuant to the provision of item (i)(b) or (ii) of paragraph (1) of Article 63-8;
(ii)that a person who seeks approval has the ability to perform business relating to specific customs transit by means of electronic data processing system or otherwise to perform such business properly and surely;
(iii)that a person who seeks approval has established, with respect to the business relating to specific customs transit, a rule containing such matters as may be prescribed by the Ordinance of the Ministry of Finance, that is, matters which he (in the case of a juridical person, including its officers) or his agent, manager or other employee is to observe in order to comply with the provisions of this Act or other laws and regulations.
(Improvement measures relating to a rule, etc.)
Article 63-5.The Director General of Customs may, if it is considered necessary for ensuring the implementation of this Act for the reason that a carrier engaged in specific customs transit fails to conduct such transit in accordance with the provision of this Act or for other reason, require the carrier to take necessary measures for improving the rule provided for in item (iii) of the preceding Article or for improving the services pertaining to the matters specified by that rule or to newly establish a rule provided for in that item.
(Notification of discontinuance of application of special provisions for customs transit)
Article 63-6.A carrier engaged in specific customs transit, when application of paragraph (1) of Article 63-2 (Special provisions for customs transit) becomes unnecessary, may, pursuant to the provision of Cabinet Order, notify that fact to the Director General of Customs who has given the approval referred to in that paragraph.
(Invalidation of approval)
Article 63-7.Approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit) ceases to be effective if the situation falls under any of the following items:
(i)where notification prescribed in the preceding Article is made;
(ii)where a carrier engaged in specific customs transit has died and application prescribed in paragraph (2) of Article 48-2 (Succession of permission), as applied mutatis mutandis pursuant to Article 63-8-2 (Application mutatis mutandis of the provision of succession of permission) is not made within the period provided for in that paragraph, or disposition not to give approval referred to in that paragraph is executed;
(iii)where a person set forth in the following falls under any of the cases as specified for the category of the person as set forth respectively therein:
(a)an authorized customs broker (excluding a person set forth in item (b)): where authorization referred to in paragraph (1) of Article 79 (Authorization of customs broker) ceases to be effective;
(b)an international freight forwarder: where requirements provided for in paragraph (1) of Article 63-2 are not met;
(iv)where the Director General of Customs revokes approval.
(2)When approval referred to in paragraph (1) of Article 63-2 ceases to be effective, the Director General of Customs shall immediately make a public notice of that fact.
(3)In the case where approval referred to in paragraph (1) of Article 63-2 has ceased to be effective, a person who has obtained such approval or his heir (or, in the case where a juridical person that has been given approval has ceased to exist as a result of merger, the juridical person that survives the merger or the juridical person that has been established as a result of the merger) may not be exempted from the obligation imposed under the provisions of this Act or other Acts relating to customs duty with respect to foreign goods shipped before the approval ceased to be effective.
(Revocation of approval)
Article 63-8.The Director General of Customs may, when the situation falls under any of the following items, revoke approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit):
(i)where a carrier engaged in specific customs transit falls under any of the following:
(a)when he falls under any of items (i)(a) to (i)(g) of Article 63-4 (Requirements for approval) or does not meet the requirement referred to in item (ii) of that Article;
(b)when he fails to take necessary measures in response to the request of the Director General of Customs prescribed in Article 63-5 (Improvement measures relating to a rule, etc.);
(ii)where, at the time of carrying out specific customs transit, he fails to produce a transportation manifest prescribed in paragraph (2) or (3) of Article 63-2 or to have it verified or confirmed under these paragraphs or he fails to submit a transportation manifest prescribed in paragraph (4) of that Article.
(2)Necessary matters concerning procedures for revocation of approval prescribed in the preceding paragraph and any other necessary matters concerning application of the preceding paragraph shall be prescribed by Cabinet Order.
(Application mutatis mutandis of provision forof succession of permission)
Article 63-8-2.Article 48-2 (Succession of permission) applies mutatis mutandis to a carrier engaged in specific customs transit. In this case, necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Customs transit of postal items)
Article 63-9.Postal items (excluding specific postal items) may, subject to notification to the Director General of Customs, be transported without changing the status as foreign goods, provided that they are transported within the specific section.
(2)In carrying out transportation referred to in the preceding paragraph, a transportation manifest shall be produced to, and be verified by, the customs.
(3)When a postal item pertaining to the notification prescribed in paragraph (1) arrives at its destination, a person who has made such notification shall produce without delay the transportation manifest which has been verified under the preceding paragraph to the customs located at its destination and shall have it confirmed by the customs.
(4)A person who has made the notification prescribed in paragraph (1) shall submit the transportation manifest which has been confirmed under the preceding paragraph to the Director General of Customs to whom the notification was made.
(5)Necessary matters concerning procedures for notification referred to in paragraph (1) and any other necessary matters concerning application of the preceding paragraphs shall be prescribed by Cabinet Order.
(Transportation of wreckage, etc.)
Article 64.Notwithstanding the provision of the first sentence of paragraph (1) of Article 63 (Customs transit), foreign goods set forth in the following may be transported as such from the place where they are stored to an open port, customs airport, customs area or customs office. In this case, a person who transports such goods shall obtain approval of the Director General of Customs (or, approval of a customs official at a place where no customs office is established); provided, however, that in cases where there is urgent need to transport goods from the place where any customs office is not established, if no customs official is available, notification of that fact shall be made to a police official in advance:
(i)wreckage;
(ii)goods loaded on board a disabled vessel or aircraft;
(iii)goods temporarily landed.
(2)Paragraph (4) of Article 63 applies mutatis mutandis to approval referred to in the preceding paragraph.
(3)When foreign goods which have been approved or notified under paragraph (1) arrive at their destination, a person who has obtained the approval or has made the notification shall immediately submit a document which certifies such approval or notification to the customs located at their destination.
(Collection of customs duty upon expiry of transportation period)
Article 65.When foreign goods (excluding goods the exportation of which has been permitted; the same applies in the next paragraph) transported with approval of transportation pursuant to the provision of paragraph (1) of Article 63 (Customs transit) or paragraph (1) of the preceding Article do not arrive at their destination within the specified period for transportation, customs duty chargeable thereon shall immediately be collected from a person who has obtained the approval of transportation; provided, however, that this does not apply to the case where they were lost due to a disaster or other unavoidable circumstances or were destroyed with advance approval of the Director General of Customs.
(2)When foreign goods pertaining to specific customs transit do not arrive at their destination within seven days from the day following the date on which they were shipped, customs duty chargeable thereon shall immediately be collected from a carrier engaged in specific customs transit. In this case, the proviso to the preceding paragraph applies mutatis mutandis.
(3)Paragraph (2) of Article 45 (Liability for payment of customs duty of a person who has obtained permission, etc.) applies mutatis mutandis to approval referred to in the proviso to paragraph (1) (including the cases where applied mutatis mutandis pursuant to the preceding paragraph).
(4)In cases where foreign goods transported with approval of transportation pursuant to the provision of paragraph (1) of Article 63 or paragraph (1) of the preceding Article or foreign goods pertaining to specific customs transit were lost before arriving at their destination, a person who has obtained such approval or a carrier engaged in specific customs transit shall immediately notify such loss to the Director General of Customs who has given such approval or the approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit).
(Collection of customs duty pertaining to postal items which do not arrivearrived at destination)
Article 65-2.When postal items (excluding those destined for export) transported upon notification pursuant to the provision of paragraph (1) of Article 63-9 (Customs transit of postal items) do not arrive at their destination within seven days from the day following the date on which they were shipped, customs duty chargeable thereon shall immediately be collected from a person who has made the notification prescribed in that paragraph; provided, however, that this does not apply to the case where they were lost due to a disaster or other unavoidable circumstances or were destroyed with advance approval of the Director General of Customs.
(2)Paragraph (2) of Article 45 (Liability for payment of customs duty of a person who has obtained permission, etc.) applies mutatis mutandis to approval referred to in the proviso to the preceding paragraph.
(3)In cases where postal items transported upon notification pursuant to the provision of paragraph (1) of Article 63-9 were lost before arriving at their destination, a person who has made the notification prescribed in that paragraph shall immediately notify such loss to the Director General of Customs who has been so notified.
(Goods the transportation of which is not permitted under customs transit)
Article 65-3.Notwithstanding the provisions of paragraph (1) of Article 24 (Traffic, etc. between a vessel or aircraft and land), paragraph (1) of Article 63 (Customs transit), paragraph (1) of Article 63-2 (Special provisions for customs transit), paragraph (1) of Article 63-9 (Customs transit of postal items) or paragraph (1) of Article 64 (Transportation of wreckage, etc.), goods set forth in items (i) to (iv), (v-2), (vi) and (viii) to (x) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) (limited to those arrived in Japan for the purpose other than for importation; in the case of goods set forth in item (ix) of that paragraph, goods which infringe solely a circuit layout design right are excluded) may not be transported (including loading and unloading; the same applies in paragraphs (1) and (2) of Article 109-2) as foreign goods.
(Transportation of domestic goods)
Article 66.A person who transports domestic goods on board a vessel engaged in foreign trade, etc. from one place to another in Japan shall obtain approval of the Director General of Customs by making a declaration for such transportation.
(2)When goods which have been approved under the preceding paragraph have arrived at their destination, a person who has obtained such approval shall immediately submit a document certifying such approval to the customs located at their destination.
(Permission of exportation or importation)
Article 67.A person who exports or imports goods shall, pursuant to the provision of Cabinet Order, declare to the Director General of Customs the description, quantity and price of such goods (in the case of import goods (excluding goods subject to a special declaration), their quantity and value which are to be taken as a basis for duty assessment) and other necessary matters and obtain permission from the Director General of Customs after they have undergone necessary inspection.
(Procedures for export or import declaration)
Article 67-2.An export or import declaration shall be made to the Director General of Customs having jurisdiction over the location of a customs area, etc. (i.e., a customs area, or a place designated by the Director General of Customs pursuant to the provision of item (ii) of paragraph (1) of Article 30 (Restriction on places for storage of foreign goods); hereinafter the same applies) where goods pertaining to such declaration are brought for obtaining export or import permission.
(2)A person who intends to export or import goods required to be declared for exportation or importation while they are loaded on board a vessel engaged in foreign trade (including a vessel designated by Cabinet Order as a vessel equivalent to a vessel engaged in foreign trade; hereinafter the same applies in this paragraph) may, notwithstanding the provision of the preceding paragraph, file, with the approval of the Director General of Customs as prescribed by Cabinet Order, an export or import declaration with the Director General of Customs having jurisdiction over the place where the vessel is moored.
(3)Import declaration shall be made after goods pertaining to the declaration have been brought into a customs area, etc.; provided, however, that this does not apply to the case where the situation falls under any of the following items:
(i)where approval prescribed in the preceding paragraph has been obtained;
(ii)where approval of the Director General of Customs, pursuant to the provision of Cabinet Order, is given for making a declaration without bringing such goods into a customs area, etc.;
(iii)where an authorized importer or special entrusting importer makes an import declaration for such goods pursuant to the provision of Cabinet Order.
(4)In the case falling under any of the items of the preceding paragraph, an import declaration shall be made after matters concerning cargoes loaded as prescribed in paragraph (1) or (9) of Article 15 (Procedures for entry into a port) are reported to the customs for such goods or after a document stating matters concerning cargoes loaded as prescribed in paragraph (2) or (10) of that Article or paragraph (4) of Article 18 (Simplified procedures for entry into, or departure from a port) is submitted to the customs.
(Special provisions for export declaration)
Article 67-3.Notwithstanding the provision of paragraph (1) or (2) of the preceding Article, a person set forth in the following may, pursuant to the provision of Cabinet Order, file an export declaration (excluding an export declaration pertaining to such goods as may be prescribed by Cabinet Order) with any of the Directors General of Customs. In this case, if a person set forth in item (ii) files an export declaration under specific entrustment (i.e., an export declaration made by that person with respect to goods for which export permission is sought without bringing such goods into a customs area, etc.; the same applies in paragraph (4) and paragraph (3) of Article 79-4 (Invalidation of authorization)), he shall entrust a carrier engaged in specific customs transit with transportation of goods pertaining to such declaration from the place where they are stored to an open port, customs airport or closed port where they are to be loaded onto a vessel engaged in foreign trade, etc.:
(i)a person who intends to export goods and has, in advance, been given approval of any of the Directors General of Customs (hereinafter referred to as “authorized exporter”);
(ii)a person who intends to export goods and has entrusted an authorized customs broker (referred to as “specific entrusting exporter” in paragraph (1) of the next Article and Article 67-5) with customs clearance procedures pertaining to exportation of such goods;
(iii)an exporter of specific manufactured goods (i.e., an exporter of such goods, as provided for in paragraph (2) of Article 67-13 (Authorization of a manufacturer); the same applies in the next paragraph, paragraph (1) of the next Article and Article 67-5) who obtains from an authorized manufacturer (i.e., an authorized manufacturer provided for in Article 67-14 (Improvement measures relating to a rule, etc.); hereinafter the same applies in this item and the next paragraph) goods manufactured by such manufacturer and exports such goods.
(2)An exporter of specific manufactured goods shall, at the time of export declaration for specific manufactured goods (i.e., the export declaration made by that exporter pursuant to the provision of the preceding paragraph with respect to goods for which an export permission is sought without bringing such goods into a customs area, etc.; hereinafter the same applies in this Section), submit to the Director General of Customs a document prepared by an authorized manufacturer, stating the description, quantity and such other matters as may be prescribed by Cabinet Order, of the goods pertaining to such export declaration (referred to as “written confirmation of goods” in item (ii)(a) of paragraph (3) of Article 67-13 and item (iii) of paragraph (1) of Article 67-17).
(3)A person who seeks approval referred to in item (i) of paragraph (1) shall file with the Director General of Customs a written application stating the description and other necessary matters of the goods for which a specific export declaration (i.e., an export declaration made by an authorized exporter pursuant to the provision of that paragraph with respect to goods for which export permission is sought without bringing such goods into a customs area, etc.; hereinafter the same applies in this Section) is intended to be made.
(4)Matters to be stated in an export declaration under specific entrustment, an export declaration for specific manufactured goods and the specific export declaration, and other necessary matters concerning application of the preceding three paragraphs shall be prescribed by Cabinet Order.
(Revocation of export permission)
Article 67-4.An authorized exporter, a specific entrusting exporter or an exporter of specific manufactured goods may, when export permission of special export goods becomes unnecessary for the reason that they are not to be exported or for other reason, file an application for revocation of such permission with the Director General of Customs who has given such permission.
(2)The Director General of Customs may, when an application prescribed in the preceding paragraph is filed or otherwise when it is considered necessary for ensuring the implementation of this Act, revoke export permission pertaining to such special export goods before they are loaded onto a vessel engaged in foreign trade, etc.
(3)The Director General of Customs may, in the case where export permission is to be revoked pursuant to the provision of the preceding paragraph, have customs officials inspect such special export goods if it is considered necessary.
(Notification of loss, etc. of special export goods)
Article 67-5.The main clause of Article 34 (Disposal of foreign goods) applies mutatis mutandis to the case where special export goods stored in a place outside a customs area are disposed, and paragraph (3) of Article 45 (Liability for payment of customs duty of a person who has obtained permission, etc.) applies mutatis mutandis to the case where special export goods stored in a place outside a customs area are lost. In this case, the term “the customs” in the main clause of Article 34 shall be read as “the Director General of Customs who has given export permission” and the terms “a person who has obtained permission of the customs warehouse” and “the Director General of Customs” in paragraph (3) of Article 45 shall be read as “an authorized exporter, a specific entrusting exporter or an exporter of specific manufactured goods pertaining to such special export goods” and “the Director General of Customs who has given export permission”, respectively.
(Requirements for approval)
Article 67-6.The Director General of Customs shall, when he intends to give approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration), examine whether the following requirements are met:
(i)that a person who seeks approval does not fall under any of the following items:
(a)that he was sentenced to a penalty or was subject to a notified administrative disposition in violation of the provision of this Act, the Customs Tariff Act or other Acts relating to customs duty or the orders based on these Acts, 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 from the day on which the disposition was fulfilled;
(b)that he was sentenced to a penalty in violation of the provisions relating to exportation of other laws and regulations as provided for in paragraph (1) or (2) of Article 70 (Certification or verification), and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed (excluding the person provided for in item (a));
(c)that he was sentenced to imprisonment without work or heavier punishment in violation of the laws and regulations other than those provided for in item (a) or (b), and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(d)that he was sentenced to a fine in violation of the provision of the Act on Prevention of Unjust Acts by Organized Crime Group Members or for committing the offence of Article 204 (Injury), Article 206 (Incitement of injury), Article 208 (Assault), paragraph (1) of Article 208-2 (Unlawful assembly with weapons), Article 222 (Intimidation) or Article 247 (Breach of trust) of the Penal Code or the offence of the Act on Punishment of Physical Violence and Other Acts, and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(e)that he is a member of an organized crime group, etc.;
(f)that he is a juridical person whose officer falls under any of items (a) to (e) with respect to his business or he uses such person as an agent, employee or other worker;
(g)that his business activities are controlled by a member of organized crime group, etc.;
(h)that a period of three years has not elapsed from the day on which approval referred to in item (i) of paragraph (1) of Article 67-3 was revoked pursuant to the provision of item (i) or (ii)(b) of Article 67-11 (Revocation of approval);
(ii)that a person who seeks approval has the ability to make specific export declaration by means of electronic data processing system or otherwise to properly and surely perform the business relating to exportation of goods pertaining to specific export declaration (including the business relating to administration of such goods to be performed until they are loaded for exportation onto a vessel engaged in foreign trade, etc.; the same applies in the next item and paragraphs (1) and (2) of Article 67-13);
(iii)that a person who seeks approval has established, with respect to the business relating to exportation of goods pertaining to specific export declaration, a rule containing such matters as may be prescribed by the Ordinance of the Ministry of Finance, that is, matters which he (in the case where he is a juridical person, including its officers) or his agent, manager or other employee is to observe in order to comply with the provisions of this Act and other laws and regulations.
(Improvement measures relating to a rule, etc.)
Article 67-7.The Director General of Customs may, if it is considered necessary for ensuring the implementation of this Act for the reason that an authorized exporter fails to make a specific export declaration in accordance with the provision of this Act or for other reason, request that exporter to take necessary measures for improving the rule provided for in item (iii) of the preceding Article or for improving his business activities pertaining to the matters specified by the rule, or to newly establish a rule provided for in that item.
(Keeping of books, etc.)
Article 67-8.An authorized exporter shall, pursuant to the provision of Cabinet Order, keep books, stating the descriptions, quantities, prices and other necessary matters, of specific export goods (i.e., goods for which a specific export declaration is made and export permission is given by the Director General of Customs; the same applies in paragraph (2) of Article 67-10 and paragraph (2) of Article 94) and preserve such books and documents prepared or received in connection with transaction pertaining to such goods and such other documents as may be prescribed by Cabinet Order (referred to as “books and documents” in paragraph (2) of Article 67-10 and item (i) of Article 67-11).
(2)Article 4 (Preservation, etc. of books and documents relating to national taxes by electromagnetic record) of the Act concerning Preservation of Electronic Books, Article 5 (Preservation, etc. of books and documents relating to national taxes on computer-output microfilm) of that Act, paragraphs (1) to (5) of Article 6 (Application, etc. for approval of preservation by electromagnetic record, etc.) of that Act, paragraphs (1) and (2) of Article 7 (Modification pertaining to approval of preservation, etc. by electromagnetic record) of that Act, Articles 8 to 10 (Revocation of approval of preservation, etc. by electromagnetic record; Application mutatis mutandis to approval of preservation, etc. by computer-output microfilm; Exclusion from application of the Act on the Use of Information and Communication Technology in Preservation, etc. of Documents by Private Business Operators, etc.; Preservation of electromagnetic record pertaining to trade information in electronic transaction) of that Act and Article 11 (excluding items (ii) to (iv) of paragraph (3)) (Application of provisions of other Acts relating to national taxes) of that Act apply mutatis mutandis to an authorized exporter. In this case, the terms shown in the middle columns of the following table, which corresponds to the provisions set forth in the left columns shall be replaced respectively by the terms shown in the right columns, and necessary technical replacement of terms shall be prescribed by Cabinet Order.
Provisions of the Act concerning Preservation of Electronic BooksTerms to be replacedTerms to replace
Paragraph (1) of Article 4all or part of books relating to national taxesbooks provided for in paragraph (1) of Article 67-8 (Keeping of books, etc.) of the Customs Act, which are to be kept and preserved pursuant to the provision of that paragraph (hereinafter referred to as “books relating to customs duty”)
the competent District Director of Tax Office located in the place of tax payment, etc. (in the case prescribed by the Ordinance of the Ministry of Finance, the competent Director General of Customs in the place of tax payment, etc.; hereinafter referred to as “District Director of Tax Office, etc.”)the Director General of Customs who has given approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration) of that Act (hereinafter referred to as “the Director General of Customs who has given approval”)
Paragraph (2) of Article 4all of the documents relating to national taxesall of the documents provided for in paragraph (1) of Article 67-8 of the Customs Act, which are to be preserved pursuant to the provision of that paragraph (hereinafter referred to as “documents relating to customs duty”)
Paragraph (1) of Article 5all or part of books relating to national taxesbooks relating to customs duty
Paragraph (3) of Article 5of books or documents relating to national taxesof books or documents relating to customs duty (i.e., books relating customs duty or documents relating to customs duty; hereinafter the same applies)
Paragraph (1) of Article 6the day on which keeping of books relating to national taxes commences (in the case where there are two or more such books, if the days on which keeping of such books commences are different, the earlier day on which keeping of such books commences; the same applies in item (i) of paragraph (5))the day on which keeping of books relating to customs duty commences
the kinds of books relating to national taxes, such books relating to national taxesbooks relating to customs duty
all or part of books relating to national taxesbooks relating to customs duty
Article 9the day to change (where there are two or more books relating to national taxes, if the days on which such books are changed are different, the earlier day on which any of such books was changed; the same applies in item (i) of paragraph (5))the day to change
the term “the paragraphs of Article 4” in paragraph (6) of that Article shall be read as “the paragraphs of the preceding Articles”; paragraph (1) of Article 7paragraph (1) of Article 7
Article 10the person responsible for preservation pertaining to income tax (excluding income tax pertaining to withholding income tax) and corporation taxthe authorized exporter
Item (i) of paragraph (3) of Article 11item (i) of Article 145 (Dismissal of application for approval of a blue return) of the Income Tax Act (including the case where applied mutatis mutandis pursuant to Article 166 (Application, payment and return) of that Act)item (i) of Article 67-11 of the Customs Act (Revocation of approval)
books or documents)as prescribed by Cabinet Order
, the paragraphs of Article 5or the paragraphs of Article 5
or Article 10 (Preservation of electromagnetic records pertaining to transaction information on electronic transaction)as prescribed by the Ordinance of the Ministry of Finance
(Notification of discontinuance of application of special provisions for export declaration)
Article 67-9.An authorized exporter, when application of paragraph (1) of Article 67-3 (Special provisions for export declaration) becomes unnecessary, may, pursuant to the provision of Cabinet Order, notify that fact to the Director General of Customs who has given approval referred to in item (i) of that paragraph.
(Invalidation of approval)
Article 67-10.Approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration) ceases to be effective if the situation falls under any of the following items:
(i)where notification prescribed in the preceding Article is made;
(ii)where an authorized exporter has died and application prescribed in paragraph (2) of Article 48-2 (Succession of permission), as applied mutatis mutandis pursuant to Article 67-12 is not made within the period specified in that paragraph, or where disposition not to give approval referred to in that paragraph is executed;
(iii)where an authorized exporter is dissolved;
(iv)where an authorized exporter receives a ruling for commencement of bankruptcy proceedings;
(v)where the Director General of Customs revokes approval.
(2)In the case where approval referred to in item (i) of paragraph (1) of Article 67-3 ceases to be effective, a person who has obtained the approval or his heir (or, in cases where a juridical person that has been given the approval ceases to exist as a result of merger, the juridical person that survives the merger or is established as a result of the merger) may not be exempted, with respect to specific export goods for which export permission has been given before the approval ceases to be effective, from the obligation of keeping of, and entry in books and preservation of books and documents as prescribed in paragraph (1) of Article 67-8 (Keeping of books, etc.) and such other obligations as may be imposed pursuant to the provisions of this Act and other Acts relating to customs duty.
(Revocation of approval)
Article 67-11.The Director General of Customs may, when the situation falls under any of the following items, revoke approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration):
(i)where keeping of, or entry in books or preservation of books and documents as prescribed in paragraph (1) of Article 67-8 (keeping of books, etc.) is inconsistent with what is specified by Cabinet Order as provided for in that paragraph or where any false statement is entered in books or documents;
(ii)where an authorized exporter falls under any of the following:
(a)where he does not meet the requirements provided for in item (i) or (ii) of Article 67-6 (Requirements for approval);
(b)where he fails to take necessary measures in response to the request of the Director General of Customs as prescribed in Article 67-7 (Improvement measures relating to a rule, etc.).
(Application mutatis mutandis of provisions concerning succession of permission)
Article 67-12.Paragraphs (1) to (5) of Article 48-2 (Succession of permission) apply mutatis mutandis to an authorized exporter. In this case, necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Authorization of manufacturers)
Article 67-13.A person who manufactures products may, upon application, be authorized by the Director General of Customs as a person capable of properly managing the business relating to exportation of products manufactured by that person in a manner that the business is properly and surely carried out by that person, the exporter or other person.
(2)A person who seeks authorization referred to in the preceding paragraph (hereinafter in this Article referred to as “applicant”) shall file a written application stating the domiciles or residences and names, of the applicant and an exporter of specific manufactured products (i.e., a person who exports products manufactured by the applicant and performs the business relating to exportation of such products under the control of the applicant; hereinafter the same applies in this Section) and other necessary matters, with the Director General of Customs having jurisdiction over the location of the domicile or residence of the applicant.
(3)The Director General of Customs shall, if he acknowledges that the application for authorization prescribed in paragraph (1) meets the following requirements, give such authorization:
(i)that the applicant does not fall under any of the following:
(a)that he was sentenced to punishment or was subject to a notified administrative disposition in violation of the provision of this Act, the Customs Tariff Act or other Acts relating to customs duty or the provision of the orders based on these Acts, 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 from the day on which the disposition was fulfilled;
(b)that he was sentenced to punishment in violation of the provision relating to exportation under other laws and regulations as provided for in paragraph (1) or (2) of Article 70 (Certification or verification), and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed (excluding the person provided for in item (a));
(c)that he was sentenced to imprisonment without work or heavier punishment in violation of the provision of the laws and regulations other than those provided for in items (a) and (b), and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(d)that he was sentenced to a fine in violation of the provision of the Act on Prevention of Unjust Acts by Organized Crime Group Members or for committing the offence of Article 204 (Injury), Article 206 (Incitement of injury), Article 208 (Assault), paragraph (1) of Article 208-2 (Unlawful assembly with weapons), Article 222 (Intimidation) or Article 247 (Breach of trust) of the Penal Code or the offence of the Act on Punishment of Physical Violence and Other Acts, and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(e)that he is a member of an organized crime group, etc.;
(f)that he is a juridical person whose officer falls under any of items (a) to (e) with respect to his business or he uses such person as an agent, employee or other worker;
(g)that his business activities are controlled by a member of organized crime group, etc.;
(h)that a period of three years has not elapsed from the day on which authorization given under paragraph (1) was revoked pursuant to the provision of paragraph (1) of Article 67-17 (Revocation of authorization);
(ii)that the applicant falls under all of the following:
(a)that, with respect to specific manufactured goods which an exporter of such goods obtains from the applicant for exportation (i.e., products manufactured by the applicant; hereinafter the same applies in this item), the applicant has the ability to carry out the business necessary for ensuring that export declaration is made properly, including preparation of proper written confirmation of goods and delivery of such document to the exporter of such goods;
(b)that the applicant keeps under control the whole process pertaining to the management of the specific manufactured goods until they are loaded onto a vessel engaged in foreign trade, etc. for exportation and has the ability to carry out the business necessary for ensuring that such management is properly performed in accordance with the details of export declaration pertaining to such specific manufactured goods;
(c)that the applicant establishes a rule containing such matters as may be prescribed by the Ordinance of the Ministry of Finance, that is, matters required to be performed in order to properly and surely carry out the business as provided for in items (a) and (b);
(iii)that the exporter of specific manufactured goods falls under both of the following:
(a)that he does not fall under any of items (i)(a) to (i)(h) of Article 67-6 (Requirements for approval);
(b)that he has the ability to make an export declaration by means of electronic data processing system.
(4)Necessary matters for filing a written application referred to in paragraph (2) and other necessary matters concerning application of the preceding three paragraphs shall be prescribed by Cabinet Order.
(Improvement measures relatingpertaining to a rule, etc.)
Article 67-14.The Director General of Customs may, if it is considered necessary for ensuring the implementation of this Act for the reason that an export declaration of specific manufactured goods pertaining to products manufactured by a person authorized under paragraph (1) of the preceding Article (hereinafter referred to as “authorized manufacturer” in this Section) has not been made in accordance with the provision of this Act or for other reason, request the authorized manufacturer to take necessary measures for improving the rule provided for in item (ii)(c) of paragraph (3) of that Article or for improving his business activities pertaining to the matters specified in that rule or to newly establish a rule provided for in that item.
(Notification of discontinuance of authorization of an authorized manufacturer)
Article 67-15.An authorized manufacturer, when authorization referred to in paragraph (1) of Article 67-13 (Authorization of a manufacturer) becomes unnecessary, may, pursuant to the provision of Cabinet Order, notify that fact to the Director General of Customs who has given authorization referred to in that paragraph.
(Invalidation of authorization)
Article 67-16.Authorization referred to in paragraph (1) of Article 67-13 (Authorization of a manufacturer) ceases to be effective if the situation falls under any of the following items:
(i)where notification prescribed in the preceding Article is made;
(ii)where an authorized manufacturer has died and application prescribed in paragraph (2) of Article 48-2 (Succession of permission), as applied mutatis mutandis pursuant to Article 67-18 is not made within the period specified in that paragraph or where a disposition not to give approval referred to in that paragraph is executed;
(iii)where an authorized manufacturer is dissolved;
(iv)where an authorized manufacturer receives a ruling for commencement of bankruptcy proceedings;
(v)where the Director General of Customs revokes the authorization.
(2)In cases where authorization referred to in paragraph (1) of Article 67-13 ceases to be effective, if there remain goods pertaining to an export declaration of specific manufactured goods (limited to goods the exportation of which has not been permitted), a person who has been given the authorization or his heir (or, in the case where an authorized juridical person has ceased to exist as a result of merger, the juridical person that survives the merger or the juridical person that has been established as a result of the merger) is deemed to be authorized until customs clearance procedures pertaining to such goods are completed.
(Revocation of authorization)
Article 67-17.The Director General of Customs may, if he considers that an authorized manufacturer falls under any of the situations provided for in the following items, revoke authorization referred to in paragraph (1) of Article 67-13 (Authorization of a manufacturer):
(i)that an authorized manufacturer falls under any of items (i)(a) to (i)(g) of paragraph (3) of Article 67-13 or ceases to fall under item (ii)(a) or (ii)(b) of that paragraph;
(ii)that an authorized manufacturer fails to take necessary measures in response to the request of the Director General of Customs prescribed in Article 67-14 (Improvement measures relating to a rule, etc.);
(iii)that an authorized manufacturer delivers a false written confirmation of goods to an exporter of specific manufactured goods;
(iv)that an exporter of specific manufactured goods ceases to fall under item (iii)(a) or (iii)(b) of paragraph (3) of Article 67-13.
(2)Necessary matters concerning procedures for revoking authorization prescribed in the preceding paragraph and other necessary matters concerning application of that paragraph shall be prescribed by Cabinet Order.
(Application mutatis mutandis of provisions concerning succession of permission)
Article 67-18.Paragraphs (1) to (5) of Article 48-2 (Succession of permission) apply mutatis mutandis to an authorized manufacturer. In this case, necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Special provisions for import declaration)
Article 67-19.An authorized importer or specific entrusting importer may, notwithstanding the provision of paragraph (1) or (2) of Article 67-2 (Procedures for export declaration or import declaration), file, pursuant to the provision of Cabinet Order, an import declaration (excluding an import declaration pertaining to such goods as may be prescribed by Cabinet Order) with any of the Directors General of Customs.
(Documents to be submitted at the time of export or import declaration)
Article 68.The Director General of Customs may, in the case where a declaration prescribed in Article 67 (Permission of exportation or importation) is made, if it is considered necessary for determining whether export or import permission is to be given or for determining whether the benefits accruing from the special provisions of any treaty concerning customs duty (including the equivalent benefits prescribed by Cabinet Order) is to be extended, require submission of a written contract, invoice or other documents necessary for verifying the details of the declaration or such other documents as may be prescribed by Cabinet Order as those necessary for extending such benefits.
(Delegation of authority pertaining to inspectionexamination of goods)
Article 68-2.The Director General of Customs may, in the case where goods pertaining to a declaration prescribed in Article 67 (Permission of exportation or importation) are located in the area of the customs under the jurisdiction of any other Director General of Customs, if it is considered necessary to conduct the inspection prescribed in that Article for these goods, delegate his authority pertaining to the inspection to the said other Director General of Customs.
(Place for inspectionexamination of goods)
Article 69.Inspection referred to in Article 67 (Permission of exportation or importation) shall be conducted at a place designated by the Director General of Customs.
(2)A person who requests the inspection referred to in Article 67 to be conducted at a place other than the place designated pursuant to the provision of the preceding paragraph shall obtain permission of the Director General of Customs having jurisdiction over the place where goods which are to undergo such inspection are stored.
(3)The Director General of Customs shall, when it is considered that, due to the nature or quantity of the goods concerned, it is inappropriate to inspect them at the place designated by him and that no trouble will occur in conducting the inspection efficiently at a place other than the designated place, give permission referred to in the preceding paragraph.
(Goods the exportation of which is prohibited)
Article 69-2.Goods set forth in the following shall not be exported:
(i)narcotic drugs, psychotropic substances, hemp, opium, poppy straw, and stimulants (including raw materials thereof as referred to in the Stimulant Drugs Control Act (Act No. 252 of 1951)); provided, however, that those exported by the Government or by a person authorized, under other laws and regulations, to export pursuant to the provisions thereof are excluded;
(ii)child pornography (i.e., child pornography referred to in paragraph (3) of Article 2 (Definitions) of the Act on Regulation and Punishment of Activities Relating to Child Prostitution and Child Pornography, and the Protection of Children (Act No. 52 of 1999));
(iii)goods that infringe patent rights, utility model rights, design rights, trademark rights, copyrights, copyright neighboring rights or plant breeder’s rights;
(iv)goods that compose the acts set forth in any of items (i) to (iii), (x), (xvii) or (xviii) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act (Act No. 47 of 1993) (excluding those acts as specified in any of items (i) to (v), (vii) or (ix) of paragraph (1) of Article 19 (Exclusion from application, etc.) of that Act for the types of unfair competition as set forth respectively in these items).
(2)The Director General of Customs may confiscate and dispose of goods destined for export, set forth in item (i), (iii) or (iv) of the preceding paragraph.
(3)The Director General of Customs shall, when he has reasonable grounds to believe that goods destined for export under the provision of this Chapter contain those that may fall under goods set forth in item (ii) of paragraph (1), notify his findings to a person who intends to export such goods.
(Verification procedures pertaining to goods the exportation of which is prohibited)
Article 69-3.If the Director General of Customs considers that goods destined for export under the provision of this Chapter contain those that may fall under the goods set forth in item (iii) or (iv) of paragraph (1) of the preceding Article, he shall, pursuant to the provision of Cabinet Order, initiate procedures for verifying whether such goods fall under those set forth in these items (hereinafter the procedures identified in this paragraph are referred to as “verification procedures” in this Subsection). In this case, the Director General of Customs shall, pursuant to the provision of Cabinet Order, notify a patentholder or other right holder and a person who exports such goods of the fact that verification procedures are to be initiated for such goods and that the patentholder or other right holder and the exporter may produce evidence and state their opinions as to whether they do or do not fall under those set forth in item (iii) or (iv) of paragraph (1) of the preceding Article and such other matters as may be prescribed by Cabinet Order (“patentholder or other right holder” as used in this Article and in the next Article means a holder of patent right, utility model right, design right, trademark right, copyright, copyright neighboring right or plant breeder’s right, or a person who has the right to seek an injunction against unfair competition (i.e., a person who may seek, pursuant to the provision of paragraph (1) of Article 3 (Right to seek an injunction) of the Unfair Competition Prevention Act, the suspension or prevention of infringement of his business interests the infringement of which has been caused by the acts specified in item (iv) of paragraph (1) of the preceding Article with respect to goods set forth in that item; hereinafter the same applies in this Subsection)).
(2)The Director General of Customs shall, in cases where he issues a notification prescribed in the preceding paragraph, also notify the patentholder or other right holder pertaining to the goods concerned of the names and addresses of the person who exports such goods and their consignee and also notify the person who exports such goods of the name and address of the patentholder or other right holder concerned.
(3)In cases where the Director General of Customs finds that the name or address of a manufacturer of goods subject to verification procedures is evident from a written export declaration or other documents filed with respect to such goods pursuant to the provision of Article 67 (Permission of exportation or importation), from other documents submitted to the Director General of Customs in the verification procedures or from signs affixed to such goods, he shall notify the patentholder or other right holder concerned of the name or address of the manufacturer. Such notification may occur simultaneously with the notification referred to in paragraph (1), or it may occur thereafter, provided that it occurs within the period during which the verification procedures are carried out.
(4)No measures referred to in paragraph (2) of the preceding Article shall be taken by the Director General of Customs with respect to goods destined for export under the provision of this Chapter unless such goods have undergone verification procedures.
(5)The Director General of Customs shall, when he has verified as to whether the goods subject to verification procedures (in the next paragraph referred to as “suspect goods”) do or do not fall under those set forth in item (iii) or (iv) of paragraph (1) of the preceding Article, notify the patentholder or other right holder concerned and the person who exports such goods of his findings and the reasons therefor; provided, however, that this does not apply to the case where the notification prescribed in the next paragraph is issued.
(6)The Director General of Customs shall, in cases where the suspect goods have ceased to be exported before the notification of verification pertaining to such suspect goods, as prescribed in the main clause of the preceding paragraph, is issued, notify the patentholder or other right holder concerned of that fact and shall discontinue the verification procedures. In this case, a person who ceases to export the suspect goods shall notify the Director General of Customs of that fact in advance.
(7)Any person who has received the notification prescribed in paragraph (2) or (3) shall not divulge any matters to have been notified to any other person without reason, nor shall use them for any unjust purposes.
(Procedures for application pertaining to goods the exportation of which is prohibited)
Article 69-4.A patentholder or other right holder may, pursuant to the provision of Cabinet Order, produce to any of the Directors General of Customs evidence necessary to demonstrate prima facie infringement with respect to goods which, he believes, infringe his patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, plant breeder’s right or business interests, and may file with the Director General of Customs an application for verification procedures to be initiated by the said or other Director General of Customs if such goods are to be exported in accordance with the provision of this Chapter (hereinafter in this Article and in the next Article, the Director General of Customs with whom such application is filed is referred to as “the Director General of Customs with whom application is filed”). In this case, a person who has the right to seek an injunction against unfair competition shall, pursuant to the provision of the Ordinance of the Ministry of Economy, Trade and Industry, seek from the Minister of that Ministry, in the case where such goods are those set forth in item (iv) of paragraph (1) of Article 69-2 (Goods the exportation of which is prohibited) (excluding those pertaining to item (x) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act), the opinion with respect to the matters specified by that Ordinance, which may stipulate, among other things, that the indication of goods, etc. provided for in item (i) of paragraph (1) of Article 2 of that Act and related to that person be well known among consumers, or in the case where such goods are those set forth in item (iv) of paragraph (1) of Article 69-2 (limited to those pertaining to item (x) of paragraph (1) of Article 2 of that Act), the certification with respect to the fact that the goods concerned are those obtained by the acts of improper use as provided for in item (x) of paragraph (1) of Article 2 of that Act and that a person who is likely to export such goods was, at the time when they were transferred to him, aware that they were obtained by such acts and that he was grossly negligent in failing to know that they were so obtained, and shall submit the details of such opinion or certification in writing to the Director General of Customs with whom application is filed.
(2)The Director General of Customs with whom application is filed may not accept the application referred to in the preceding paragraph if the evidence is found insufficient to demonstrate prima facie infringement pertaining to such application.
(3)The Director General of Customs with whom application is filed shall, in the case where the application prescribed in paragraph (1) is filed, if he accepts the application, notify the person who has filed the application of such acceptance and the effective period of the application (i.e., the period during which the Director General of Customs is to carry out, based on that application, verification procedures each time he finds that goods to be exported during such period pursuant to the provision of this Chapter may contain those pertaining to that application), whereas if he does not accept the application pursuant to the provision of the preceding paragraph, he shall notify that person of such non-acceptance and the reason therefor.
(4)The Director General of Customs, in the case where he has accepted the application prescribed in paragraph (1) or such application has been accepted by any other Director General of Customs, if he has initiated verification procedures for the goods pertaining to that application, shall, pursuant to the provision of Cabinet Order, provide upon request the person who has filed such application or the person who exports such goods with an opportunity to inspect such goods; provided, however, that this does not apply to the case where verification procedures have been discontinued pursuant to the provision of paragraph (6) of the preceding Article.
(Seeking opinions of technical advisers where with respect to application for export suspension is filed)
Article 69-5.In the case where an application prescribed in paragraph (1) of the preceding Article is filed, the Director General of Customs with whom application is filed may, if it is considered necessary, designate persons with academic background and experience in intellectual property rights (i.e., intellectual property rights as defined in paragraph (2) of Article 2 (Definitions) of the Intellectual Property Basic Act (Act No. 122 of 2002); hereinafter the same applies), having no special interests with the parties involved in the cases pertaining to the application, to serve as technical advisers and may, pursuant to the provision of Cabinet Order, seek opinions of the technical advisers as to whether the evidence produced pursuant to the provision of paragraph (1) of the preceding Article is sufficient to demonstrate prima facie infringement pertaining to such application; provided, however, that this does not apply to the matters with respect to which the opinion or certification of the Minister of Economy, Trade and Industry is to be sought pursuant to the provision of the second sentence of paragraph (1) of the preceding Article.
(Deposit, etc. pertaining to application for export suspension)
Article 69-6.The Director General of Customs may, in the case where he has accepted the application prescribed in paragraph (1) of Article 69-4 (Procedures for application pertaining to goods the exportation of which is prohibited) or such application has been accepted by any other Director General of Customs, if it is found necessary for ensuring compensation for damages that a person who exports goods pertaining to such application is likely to incur from being unable to export until completion of the verification procedures for such goods, order a person who has filed such application (hereinafter in this Article referred to as “applicant”) to make a monetary deposit, within a specified period, in an amount deemed sufficient to cover such damages with the deposit office to be designated by the Director General of Customs.
(2)The Director General of Customs may, if the amount of monetary deposit provided pursuant to the provision of the preceding paragraph is found insufficient to compensate for the damages provided for in that paragraph, order the applicant to provide, within a specified period, a monetary deposit in an amount deemed equivalent to the shortfall.
(3)The monetary deposit to be provided pursuant to the provision of the preceding two paragraphs may be replaced by National Government Bonds, Local Government Bonds or other securities which the Director General of Customs considers to be secure (other securities include book-entry transfer bonds as provided for in paragraph (1) of Article 278 (Deposit of transferred bonds) of the Act on Book-Entry Transfer of Corporate Bonds, Shares, etc. (Act No. 75 of 2001); the same applies in this Article and Article 69-10 (Request for discontinuance of verification procedures pertaining to goods the exportation of which is prohibited, etc.)).
(4)Necessary matters concerning formalities required by the Director General of Customs with respect to the deposit provided pursuant to his order prescribed in paragraph (1) or (2) shall be prescribed by Cabinet Order.
(5)When, pursuant to the provision of Cabinet Order, an applicant enters into a contract providing that the amount of money necessary to compensate for the damages provided for in paragraph (1) shall be paid for him and notifies the Director General of Customs of that fact within the period specified in paragraph (1) or (2), then he may not deposit the whole or part of the amount of money referred to in paragraph (1) or (2) while the contract remains in effect.
(6)An exporter of goods referred to in paragraph (1) shall have the right, with respect to his claim for damages against an applicant as provided for in that paragraph, to be paid, in advance of any other creditors, from the monetary deposit provided pursuant to the provision of paragraphs (1) and (2) (the monetary deposit includes securities prescribed in paragraph (3); the same applies in paragraphs (8) to (10)).
(7)Necessary matters concerning the exercise of right referred to in the preceding paragraph shall be prescribed by Cabinet Order.
(8)An applicant who has provided the monetary deposit pursuant to the provision of paragraph (1) or (2) may recover such deposit if the situation falls under any of the cases set forth in the following items:
(i)where he has received a notification prescribed in the main clause of paragraph (5) of Article 69-3 (Verification procedures pertaining to goods the exportation of which is prohibited), stating the fact that goods which have caused the deposit to be provided fall under those set forth in item (iii) or (iv) of paragraph (1) of Article 69-2 (Goods the exportation of which is prohibited);
(ii)where he has received a notification prescribed in paragraph (6) of Article 69-3 with respect to goods which have caused the deposit to be provided;
(iii)where it has been proved to, and confirmed by the Director General of Customs that the exporter of goods referred to in paragraph (1) has consented to the recovery of the monetary deposit, that the right to claim for compensation for damages as provided for in that paragraph has been extinguished by prescription or otherwise that the deposit for compensation for damages as provided for in that paragraph is no longer necessary;
(iv)where he has entered into a contract referred to in paragraph (5) and the contract has, pursuant to the provision of Cabinet Order, been approved by the Director General of Customs;
(v)where, pursuant to the provision of Cabinet Order, it has been approved by the Director General of Customs to provide another deposit, in lieu of the deposit actually provided, for the reason of redemption of the deposited securities or for other reason.
(9)Necessary matters concerning the recovery of the monetary deposit prescribed in the preceding paragraph shall be prescribed by the Ordinance of the Ministry of Justice and the Ministry of Finance.
(10)The Director General of Customs may, if a person who has been ordered to deposit pursuant to the provision of paragraph (1) or (2) fails to deposit the whole amount within the period specified pursuant to the provision of these paragraphs and also fails to notify of his entering into a contract prescribed in paragraph (5), discontinue verification procedures with respect to goods which have caused the deposit to be provided.
(11)The Director General of Customs shall, when he discontinues verification procedures pursuant to the provision of the preceding paragraph, notify such discontinuance to a person who has made an application pertaining to such procedures and a person who exports goods pertaining to such procedures.
(Seeking opinions pertaining to goods the exportation of which is prohibited, etc.)
Article 69-7.When verification procedures have been initiated to determine whether goods do or do not fall under those that infringe a patent right, utility model right, design right or those that compose the acts set forth in item (x) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act (excluding the acts provided for in item (vii) of paragraph (1) of Article 19 (Exclusion from application, etc.) of that Act; hereinafter the same applies in this paragraph and paragraph (9)), a patentholder or other right holder pertaining to such goods (i.e., a holder of patent right, utility model right or design right, or a person who has the right to seek an injunction against unfair competition (limited to a person pertaining to those goods that compose the acts set forth in item (x) of paragraph (1) of Article 2 of that Act; hereinafter the same applies in this paragraph, paragraph (9) and paragraph (1) of Article 69-10 (Request for discontinuance of verification procedures pertaining to goods the exportation of which is prohibited, etc.); hereinafter the same applies in this Article) or an exporter pertaining to such goods (i.e., a person who exports goods pertaining to the verification procedures; hereinafter the same applies in this Article) may, pursuant to the provision of Cabinet Order, request the Director General of Customs to seek, in the case where the verification procedures has been initiated to determine whether the goods pertaining to the procedures do or do not fall under those that infringe the patent right, utility model right or design right of the patentholder or other right holder (excluding a person who has the right to seek an injunction against unfair competition), the opinion of the Commissioner of the Patent Office with respect to the technical scope, etc., or in the case where the verification procedures have been initiated to determine whether the goods pertaining to the procedures do or do not fall under those that compose the acts set forth in item (x) of paragraph (1) of Article 2 of the Unfair Competition Prevention Act and related to the patentholder or other right holder (limited to a person who has the right to seek an injunction against unfair competition), the opinion of the Minister of Economy, Trade and Industry, provided that such request is made within the period during which the verification procedures are carried out, but before the day on which ten days (public holidays of the administrative organs shall not be included) elapse from the day on which the patentholder or other right holder receives the notification prescribed in paragraph (1) of Article 69-3 (Verification procedures pertaining to goods the exportation of which is prohibited) (hereinafter in this paragraph and paragraph (2) of Article 69-10 referred to as “the date of notification”) (in paragraphs (1) and (2) of Article 69-10, the day on which ten days elapse is referred to as “the day on which ten days elapse”) (when the Director General of Customs, before expiry of the period of ten days, considers it necessary to extend such period, taking into account the progress made with respect to verification procedures and other circumstances and notifies the patentholder or other right holder and the exporter of his findings, the period may be extended until the day on which twenty days (public holidays of the administrative organs shall not be included) elapse from the date of notification (in paragraph (1) of Article 69-10, the day on which twenty days elapse from the date of notification is referred to as “the day on which twenty days elapse”)) (“technical scope, etc.” as used in this paragraph means the technical scope provided for in paragraph (1) of Article 70 (Technical scope of patented invention) of the Patent Act (Act No. 121 of 1959) (including the case where applied mutatis mutandis pursuant to Article 26 (Application mutatis mutandis of the Patent Act) of the Utility Model Act (Act No. 123 of 1959)), or the scope provided for in paragraph (1) of Article 25 (The scope of registered design, etc.) of the Design Act (Act No. 125 of 1959) (the same applies in paragraph (9) and Article 69-9 (Seeking opinions of technical advisers in verification procedures pertaining to goods the exportation of which is prohibited))).
(2)The Director General of Customs shall, when a request prescribed in the preceding paragraph has been made, seek, pursuant to the provision of Cabinet Order, the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office; provided, however, that this does not apply to the case where the Director General of Customs considers it evident that goods pertaining to the request as prescribed in that paragraph do or do not fall under those set forth in item (iii) or (iv) of paragraph (1) of Article 69-2 (Goods the exportation of which is prohibited) or otherwise where he considers it unnecessary to seek the opinion of the Minister or the Commissioner.
(3)In the case where a request prescribed in paragraph (1) has been made, if the Director General of Customs has not sought the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of the proviso to the preceding paragraph, he shall notify the patentholder or other right holder or exporter who has made the request prescribed in paragraph (1) of that fact and the reason therefor.
(4)When the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office is sought his opinion by the Director General of Customs pursuant to the provision of the main clause of paragraph (2), the Minister or the Commissioner shall provide his opinion in writing within thirty days from the day on which his opinion is sought.
(5)The Director General of Customs shall, when he seeks, pursuant to the provision of the main clause of paragraph (2), the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office, notify the patentholder or other right holder and the exporter concerned of that fact.
(6)The Director General of Customs shall, when the opinion prescribed in paragraph (4) is provided, notify the patentholder or other right holder and the exporter concerned of that fact and the details of the opinion.
(7)The Director General of Customs, when he seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of the main clause of paragraph (2), shall not determine, before the opinion prescribed in paragraph (4) is provided, that, where a person who requests the Director General of Customs to seek the opinion referred to in paragraph (1) is a patentholder or other right holder, the goods concerned do not fall under those set forth in item (iii) or (iv) of paragraph (1) of Article 69-2, or where a person who requests the Director General of Customs to seek the opinion referred to in paragraph (1) is an exporter, the goods concerned fall under those set forth in item (iii) or (iv) of paragraph (1) of that Article.
(8)In the case where the Director General of Customs seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of the main clause of paragraph (2), if, before the opinion prescribed in paragraph (4) is provided, he has determined that, where a person who requests under paragraph (1) is a patentholder or other right holder, the goods concerned fall under those set forth in item (iii) or (iv) of paragraph (1) of Article 69-2 or where a person who requests under paragraph (1) is an exporter, the goods concerned do not fall under those set forth in item (iii) or (iv) of paragraph (1) of that Article, or if he has discontinued verification procedures with respect to the goods concerned pursuant to the provision of paragraph (6) of Article 69-3 or paragraph (10) of the preceding Article, he shall notify the Minister or the Commissioner of that fact. In this case, the Minister or the Commissioner is not required to provide his opinion prescribed in paragraph (4).
(9)In verification procedures for determining whether goods fall under those that infringe a patent right, utility model right or design right or under those that compose the acts set forth in item (x) of paragraph (1) of Article 2 of the Unfair Competition Prevention Act, the Director General of Customs may, if it is considered necessary for the purpose of verification prescribed in paragraph (1) of Article 69-3, seek, pursuant to the provision of Cabinet Order, in the case where verification procedures have been initiated to determine whether goods fall under those that infringe a patent right, utility model right or design right, the opinion of the Commissioner of the Patent Office with respect to the technical scope, etc. as to whether the goods pertaining to the verification procedures do or do not fall under those that infringe the patent right, utility model right or design right of the patentholder or other right holder concerned (excluding a person who has the right to seek an injunction against unfair competition), or in the case where the verification procedures have been initiated to determine whether goods fall under those that compose the acts set forth in that item, the opinion of the Minister of Economy, Trade and Industry as to whether the goods concerned fall under those that compose the acts set forth in that item, pertaining to the patentholder or other right holder concerned (limited to a person who has the right to seek an injunction against unfair competition).
(10)Paragraphs (4) to (6) of this Article and paragraph (5) of the next Article apply mutatis mutandis to the case where opinion is sought pursuant to the provision of the preceding paragraph. In this case, necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Seeking opinions of the Minister of Agriculture, Forestry and Fisheries, etc. in verification procedures pertaining to goods the exportation of which is prohibited)
Article 69-8.In verification procedures for determining whether goods fall under those that infringe a plant breeder’s right or those set forth in item (iv) of paragraph (1) of Article 69-2 (Goods the exportation of which is prohibited) (excluding goods pertaining to item (x) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act: hereinafter the same applies in this paragraph and paragraph (5)), if it is considered necessary for the purpose of verification prescribed in paragraph (1) of Article 69-3 (Verification procedures pertaining to goods the exportation of which is prohibited), the Director General of Customs may, pursuant to the provision of Cabinet Order, seek, for reference purposes, the opinion of the Minister of Agriculture, Forestry and Fisheries in the case of verification procedures pertaining to goods that may infringe a plant breeder’s right or the opinion of the Minister of Economy, Trade and Industry in the case of verification procedures pertaining to goods that may fall under those set forth in item (iv) of paragraph (1) of Article 69-2.
(2)When the Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry is sought his opinion by the Director General of Customs pursuant to the provision of the preceding paragraph, the Minister concerned shall provide his opinion in writing within thirty days from the date on which his opinion is sought.
(3)When the Director General of Customs seeks the opinion pursuant to the provision of paragraph (1), he shall notify such fact to a holder of plant breeder’s right or a person who has the right to seek an injunction against unfair competition, involved in the verification procedures, and also to a person who exports goods pertaining to the verification procedures.
(4)The Director General of Customs shall, when the opinion prescribed in paragraph (2) is provided, notify that fact and the details of the opinion to a holder of plant breeder’s right or a person who has the right to seek an injunction against unfair competition, as the case may be, and to a person who exports goods pertaining to the verification procedures, as referred to in the preceding paragraph.
(5)In the case where the Director General of Customs has sought the opinion of the Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry pursuant to the provision of paragraph (1), if he has, before the opinion prescribed in paragraph (2) is provided, determined that the goods concerned do or do not fall under those that infringe a plant breeder’s right or those set forth in item (iv) of paragraph (1) of Article 69-2, or if he has discontinued verification procedures with respect to such goods pursuant to the provision of paragraph (6) of Article 69-3 or paragraph (10) of Article 69-6 (Deposit, etc. pertaining to application for export suspension), he shall notify the Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry, as the case may be, of that fact. In this case, the Minister concerned is not required to provide his opinion prescribed in paragraph (2).
(Seeking opinions of technical advisers in verification procedures pertaining to goods the exportation of which is prohibited)
Article 69-9.In verification procedures for determining whether goods fall under those set forth in item (iii) of paragraph (1) of Article 69-2 (Goods the exportation of which is prohibited) (excluding goods that infringe a plant breeder’s right), the Director General of Customs may, if it is considered necessary for the purpose of verification prescribed in paragraph (1) of Article 69-3 (Verification procedures pertaining to goods the exportation of which is prohibited), designate persons with academic background and experience in intellectual property rights, having no special interests with the parties involved in the cases pertaining to the verification procedures, to serve as technical advisers, and may, pursuant to the provision of Cabinet Order, seek opinions of the technical advisers for reference purposes; provided, however, that this does not apply to the technical scope, etc.
(Request for discontinuance of verification procedures pertaining to goods the exportation of which is prohibited)
Article 69-10.In the case where an application of a holder of a patent right, utility model right or design right or of a person who has the right to seek an injunction against unfair competition, as prescribed in paragraph (1) of Article 69-4 (Procedures for application pertaining to goods the exportation of which is prohibited, etc.) has been accepted by the Director General of Customs (hereinafter in this Article, a right holder whose application has been accepted is referred to as “applicant”), if verification procedures have been initiated with respect to goods pertaining to such application, a person who exports such goods may, pursuant to the provision of Cabinet Order, request the Director General of Customs to discontinue the verification procedures after the day as specified in each of the following items for the category of cases as set forth respectively therein, provided that such request is made while the verification procedures are carried out:
(i)in the case where it is notified that the period until the day on which ten days elapse is extended pursuant to the provision of paragraph (1) of Article 69-7 (Seeking the opinion pertaining to goods the exportation of which is prohibited, etc.): the day on which twenty days elapse (in cases where a notification stating that the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office has been sought pursuant to the provision of paragraph (5) of Article 69-7 (including the case where applied mutatis mutandis pursuant to paragraph (10) of Article 69-7; the same applies in the next item) has been received, the day on which twenty days elapse, or the day on which ten days elapse from the date of receipt of the notification prescribed in paragraph (6) of Article 69-7 pertaining to seeking such opinion (including the case where applied mutatis mutandis pursuant to paragraph (10) of Article 69-7; the same applies in the next item), whichever comes later);
(ii)in the case other than the case set forth in the preceding item: the day on which ten days elapse (in cases where a notification stating that the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office has been sought pursuant to the provision of paragraph (5) of Article 69-7 has been received, the day on which ten days elapse or the day on which ten days elapse from the date of receipt of the notification prescribed in paragraph (6) of Article 69-7 pertaining to seeking such opinion, whichever comes later).
(2)The Director General of Customs shall, when he has initiated verification procedures with respect to goods pertaining to the application of the applicant, notify, before the day on which ten days elapse, the date of notification to a person who exports such goods.
(3)The Director General of Customs shall, when he is requested to discontinue verification procedures pursuant to the provision of paragraph (1), notify the applicant who has filed an application pertaining to the verification procedures of such request and order the person who so requests (hereinafter in this Article referred to as “requester”) to provide, within a specified period, a monetary deposit with the designated deposit office in an amount deemed sufficient to cover the damages that may be incurred by the applicant from exportation of the goods pertaining to the verification procedures.
(4)The monetary deposit to be provided pursuant to the provision of the preceding paragraph may be replaced by National Government Bonds, Local Government Bonds or other securities which the Director General of Customs considers to be secure.
(5)Necessary matters concerning formalities required by the Director General of Customs with respect to the deposit provided pursuant to his order prescribed in paragraph (3) shall be prescribed by Cabinet Order.
(6)When, pursuant to the provision of Cabinet Order, the requester enters into a contract providing that the amount of money necessary to compensate for damages as provided for in paragraph (3) shall be paid for him and notifies the Director General of Customs of that fact within the time limit specified under that paragraph, then the requester may not deposit the whole or part of the amount referred to in that paragraph while the contract remains in effect.
(7)The applicant referred to in paragraph (3) shall have the right, with respect to his right to claim for damages provided for in that paragraph against the requester, to be paid in advance of any other creditors from the monetary deposit provided pursuant to the provision of that paragraph (such monetary deposit includes securities prescribed in paragraph (4); the same applies in paragraphs (9) to (11)).
(8)Necessary matters concerning the exercise of right referred to in the preceding paragraph shall be prescribed by Cabinet Order.
(9)A requester who has provided the monetary deposit pursuant to the provision of paragraph (3) may recover such deposit if the situation falls under any of the cases set forth in the following items:
(i)where it has been proved to, and confirmed by the Director General of Customs that the applicant referred to in paragraph (12) has consented to the recovery of the deposit, that the right to claim for compensation for damages as provided for in paragraph (3) has been extinguished by prescription or otherwise that the deposit for compensation for damages as provided for in paragraph (3) is no longer necessary;
(ii)where the contract referred to in paragraph (6) has been entered into and approved by the Director General of Customs pursuant to the provision of Cabinet Order;
(iii)where, pursuant to the provision of Cabinet Order, it has been approved by the Director General of Customs to provide another deposit, in lieu of the deposit actually provided, for the reason of redemption of the deposited securities or for other reason;
(iv)in addition to the situations set forth in the preceding three items, where the applicant referred to in paragraph (12) fails to institute, within thirty days from the date on which he receives the notification prescribed in that paragraph, any judicial action for claiming for damages as provided for in paragraph (3).
(10)Necessary matters concerning the recovery of the monetary deposit prescribed in the preceding paragraph shall be prescribed by the Ordinance of the Ministry of Justice and the Ministry of Finance.
(11)The Director General of Customs shall, when a person who has been ordered to deposit pursuant to the provision of paragraph (3) deposits, within the period specified under that paragraph, the whole amount of money so ordered or notifies the Director General of Customs of his entering into a contract prescribed in paragraph (6), discontinue verification procedures with respect to goods which have caused such deposit to be ordered.
(12)The Director General of Customs shall, when he discontinues verification procedures pursuant to the provision of the preceding paragraph, notify such discontinuance to a person who exports goods pertaining to such verification procedures and the applicant who has filed an application pertaining to such verification procedures.
(Goods the importation of which is prohibited)
Article 69-11.Goods set forth in the following shall not be imported:
(i)narcotic drugs, psychotropic substances, hemp, opium, poppy straw, stimulants (including raw materials thereof as referred to in the Stimulant Drugs Control Act) and utensils for opium smoking; provided, however, that those imported by the Government or by a person authorized, under other laws and regulations, to import pursuant to the provisions thereof, are excluded;
(i-2)the designated drugs provided for in paragraph (15) of Article 2 (Definitions) of the Act for Ensuring the Quality, Efficacy and Safety of Drugs and Medical Devices (Act No. 145 of 1960) (excluding those imported for the purpose of using for medical care, etc. as provided for in Article 76-4 (Prohibition of manufacture, etc.) of that Act);
(ii)hand-guns, rifles, machine guns, cannons, and bullets thereof and parts of hand-guns; provided, however, that those imported by a person authorized, under other laws and regulations, to import pursuant to the provisions thereof, are excluded;
(iii)explosives (i.e., explosives provided for in Article 1 of the Criminal Regulations to Control Explosives (Ordinance No. 32 of the Administrative Council of 1884); excluding those set forth in items (ii) and (iv)); provided, however, that those imported by a person authorized, under other laws and regulations, to import pursuant to the provisions thereof, are excluded;
(iv)explosive powder (i.e., explosive powder provided for in paragraph (1) of Article 2 (Definitions) of the Explosives Control Act (Act No. 149 of 1950); excluding goods that fall under item (ii)); provided, however, that explosive powder imported by a person authorized, under other laws and regulations, to import pursuant to the provisions thereof, are excluded;
(v)specified substances provided for in paragraph (3) of Article 2 (Definitions, etc.) of the Act on the Prohibition of Chemical Weapons and the Control of Specific Chemicals (Act No. 65 of 1995); provided, however, that those imported by a person authorized, under international treaties or other laws and regulations, to import pursuant to the provisions thereof, are excluded;
(v-2)pathogens, etc. of Class One and Class Two as referred to respectively in paragraph (20) and paragraph (21) of Article 6 (Definitions, etc.) of the Act on the Prevention of Infections and Medical Care for Patients with Infections (Act No. 114 of 1998); provided, however, that those imported by a person authorized, under other laws and regulations, to import pursuant to the provisions thereof, are excluded;
(vi)forged, altered or counterfeit coins, bills, bank notes, revenue stamps or postal stamps, securities and cards (including vouchers with marks representing postage, other than postal stamps (the same applies in this item)) (excluding counterfeit revenue stamps imported with the authorization of the Minister of Finance under paragraph (2) of Article 1 of the Act on the Control of Counterfeiting of Stamps, etc. (Act No. 189 of 1947) and counterfeit postal stamps imported with the authorization of the Minister of Internal Affairs and Communications under paragraph (2) of Article 1 of the Act on the Control of the Counterfeiting of Postal Stamps etc. (Act No. 50 of 1972)) and the cards (including materials used in the production of such cards) that are created illegally for the payment of charges or fees or for the withdrawal of depositions and that contain electromagnetic records (i.e., records that are processed by electronic methods, magnetic methods or other methods that cannot be perceived by the human senses and are intended for use in data processing by electronic computers; hereinafter the same applies);
(vii)books, drawings, carvings or other articles that are detrimental to public security or that corrupt public morals, other than those falling under the next item;
(viii)child pornography (i.e., child pornography referred to in paragraph (3) of Article 2 (Definitions) of the Act on the Regulation and Punishment of Activities Relating to Child Prostitution and Child Pornography, and the Protection of Children;
(ix)goods that infringe patent rights, utility model rights, design rights, trademark rights, copyrights, copyright neighboring rights, circuit layout design rights or plant breeder’s rights;
(x)goods that compose the acts set forth in any of items (i) to (iii) and (x), (xvii) and (xviii) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act (excluding such acts as specified in any of items (i) to (v), (vii) and (ix) of paragraph (1) of Article 19 (Exclusion from application, etc.) of that Act for the type of unfair competitions as set forth respectively in any of items (i) to (iii) and (x), (xvii) and (xviii) of paragraph (1) of Article 2 of that Act).
(2)The Director General of Customs may confiscate and dispose of goods set forth in any of items (i) to (vi), (ix) and (x) of the preceding paragraph and intended to be imported, or may order a person who imports such goods to reship them.
(3)The Director General of Customs shall, when he has reasonable grounds to believe that goods to be imported pursuant to the provision of this Chapter contain goods that may fall under those set forth in item (vii) or (viii) of paragraph (1), notify that fact to a person who imports such goods.
(Verification procedures pertaining to goods the importation of which is prohibited)
Article 69-12.The Director General of Customs shall, if it is considered that goods to be imported pursuant to the provision of this Chapter contain those that may fall under goods set forth in item (ix) or (x) of paragraph (1) of the preceding Article, initiate, pursuant to the provision of Cabinet Order, procedures for verifying whether such goods fall under those set forth in these items (hereinafter the procedures identified in this paragraph are referred to as “verification procedures” in this Subsection). In this case, the Director General of Customs shall, pursuant to the provision of Cabinet Order, notify a patentholder or other right holder pertaining to such goods and a person who imports such goods of the fact that verification procedures are to be initiated for such goods and that the patentholder or other right holder and the importer may produce evidence and state their opinions as to whether they fall under those set forth in item (ix) or (x) of paragraph (1) of the preceding Article and such other matters as may be prescribed by Cabinet Order (“patentholder or other right holder” as used in this Article means a holder of a patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, circuit layout design right or plant breeder’s right, or a person who has the right to seek an injunction against unfair competition (i.e., a person who may, pursuant to the provision of paragraph (1) of Article 3 (Right to seek an injunction) of the Unfair Competition Prevention Act, seek the suspension or prevention of infringement of his business interests the infringement of which has been caused by the acts specified in item (x) of paragraph (1) of the preceding Article with respect to goods set forth in that item; hereinafter the same applies in this Subsection).
(2)In cases where the Director General of Customs issues a notification prescribed in the preceding paragraph, he shall also notify a patentholder or other right holder pertaining to the goods concerned of the names and addresses of a person who imports such goods and their consignor and also notify a person who imports such goods of the name and address of the patentholder or other right holder concerned.
(3)The Director General of Customs shall, in cases where it is considers that the name or address of a manufacturer of the goods subject to verification procedures is evident from a written import declaration and other documents filed with respect to such goods pursuant to the provision of Article 67 (Permission of exportation or importation), from other documents submitted to the Director General of Customs in the verification procedures or from signs affixed to such goods, notify the patentholder or other right holder pertaining to such goods of the name or address of the manufacturer. Such notification may occur simultaneously with the notification referred to in paragraph (1), or it may occur thereafter, provided that it occurs within the period during which the verification procedures are carried out.
(4)The Director General of Customs shall not take any of the measures referred to in paragraph (2) of the preceding Article with respect to goods to be imported pursuant to the provision of this Chapter unless such goods have undergone verification procedures.
(5)The Director General of Customs shall, when he has verified as to whether goods subject to verification procedures (hereinafter in this Article and Article 69-16 (Inspection of samples of suspect goods by applicants) referred to as “suspect goods”) do or do not fall under those set forth in item (ix) or (x) of paragraph (1) of the preceding Article, notify the patentholder or other right holder pertaining to such verified goods and the person who imports such goods of his findings and the reason therefor; provided, however, that this does not apply to the case where a notification prescribed in the next paragraph is issued.
(6)The Director General of Customs shall, if the situation falls under any of the following items before the notification of verification is issued with respect to suspect goods under the main clause of the preceding paragraph, notify the patentholder or other right holder pertaining to such suspect goods of that fact and discontinue verification procedures:
(i)where the suspect goods have been disposed pursuant to the provision of Article 34 (Disposal of foreign goods);
(ii)where the suspect goods have been destroyed pursuant to the provision of the proviso to paragraph (1) of Article 45 (Liability, etc. for payment of customs duty of a person who has obtained permission) (including the case where applied mutatis mutandis pursuant to Articles 36, 41-3, 61-4, 62-7 and 62-15);
(iii)where the suspect goods have been reshipped pursuant to the provision of Article 75 (Reshipment of foreign goods);
(iv)in addition to the situations set forth in the preceding three items, where the suspect goods have ceased to be imported.
(7)A person who has received the notification prescribed in paragraph (2) or (3) or any applicant provided for in paragraph (2) of Article 69-16 whose application has been approved pursuant to the provision of that paragraph shall not divulge any matters to have been notified or any other matters to have learned during the inspection (including inspection by disassembling; the same applies in Article 69-16) or handling of a sample pertaining to the application to any other person without reason, nor shall use such matters for any unjust purpose.
(Procedures for application pertaining to goods the importation of which is prohibited)
Article 69-13.A holder of a patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, plant breeder’s right or a person who has the right to seek an injunction against unfair competition may, pursuant to the provision of Cabinet Order, produce to any of the Directors General of Customs evidence necessary to demonstrate prima facie infringement with respect to goods which, he believes, infringe his patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, plant breeder’s right or business interests, and may file with the Director General of Customs an application for verification procedures to be initiated by the said or other Director General of Customs, if they are to be imported in accordance with the provision of this Chapter (hereinafter in this Article and in the next Article, the Director General of Customs with whom such application is filed is referred to as “the Director General of Customs with whom application is filed”). In this case, a person who has the right to seek an injunction against unfair competition shall, pursuant to the provision of the Ordinance of the Ministry of Economy, Trade and Industry, seek from the Minister of that Ministry, in the case where such goods are those set forth in item (x) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) (excluding those pertaining to item (x) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act), the opinion with respect to the matters specified by that Ordinance, which may stipulate, among other things, that the indication of goods, etc. provided for in item (i) of paragraph (1) of Article 2 of that Act and related to that person be well known among consumers, or in the case where such goods are those set forth in item (x) of paragraph (1) of Article 69-11 (limited to those pertaining to item (x) of paragraph (1) of Article 2 of that Act), the certification with respect to the fact that the goods concerned are those obtained by the acts of improper use as provided for in item (x) of paragraph (1) of Article 2 of that Act and that a person who is likely to import such goods was, at the time when they were transferred to him, aware that they were obtained by such acts and that he was grossly negligent in failing to know that they were so obtained, and shall submit the details of such opinion or certification in writing to the Director General of Customs with whom application is filed.
(2)The Director General of Customs with whom application is filed may not accept the application prescribed in the preceding paragraph if the evidence is found to be insufficient to demonstrate prima facie infringement pertaining to such application.
(3)The Director General of Customs with whom application is filed shall, in the case where the application prescribed in paragraph (1) is filed, if he accepts the application, notify the person who has filed the application of such acceptance and the effective period of the application (i.e., the period during which the Director General of Customs is to carry out, based on that application, verification procedures each time he finds that goods to be imported during such period pursuant to the provision of this Chapter may contain those pertaining to that application), whereas if he does not accept that application pursuant to the provision of the preceding paragraph, he shall notify that person of such non-acceptance and the reason therefor.
(4)The Director General of Customs, in the case where he has accepted the application prescribed in paragraph (1) or such application has been accepted by any other Director General of Customs, if he has initiated verification procedures for goods pertaining to the application, shall, pursuant to the provision of Cabinet Order, provide, upon request, a person who has filed such application or a person who imports such goods with an opportunity to inspect such goods; provided, however, that this does not apply to the case where verification procedures has been discontinued pursuant to the provision of paragraph (6) of the preceding Article.
(Seeking opinions of technical advisers wherewith respect to application for import suspension is filed)
Article 69-14.The Director General of Customs with whom application is filed may, in cases where an application prescribed in paragraph (1) of the preceding Article has been filed, if it is considered necessary, designate persons with academic background and experience in intellectual property rights, having no special interests with the parties involved in the cases pertaining to the application, to serve as technical advisers and seek, pursuant to the provision of Cabinet Order, the opinions of the technical advisers as to whether the evidence produced pursuant to the provision of that paragraph is sufficient to demonstrate prima facie infringement pertaining to such application; provided, however, that this does not apply to the matters with respect to which the opinion or certification of the Minister of Economy, Trade and Industry is to be sought pursuant to the provision of the second sentence of that paragraph.
(Deposit, etc. pertaining to application for import suspension)
Article 69-15.The Director General of Customs may, in the case where he has accepted an application prescribed in paragraph (1) of Article 69-13 (Procedures for application pertaining to goods the importation of which is prohibited) or such application has been accepted by any other Director General of Customs, if it is considered necessary for ensuring compensation for damages that a person who imports goods pertaining the application is likely to incur from being unable to import until completion of the verification procedures for such goods, order a person who has filed such application (hereinafter in this Article referred to as “applicant”) to provide, within a specified period, a monetary deposit in an amount deemed sufficient to cover such damages with the designated deposit office.
(2)The Director General of Customs may, if the amount of the monetary deposit provided pursuant to the provision of the preceding paragraph is found insufficient to compensate for the damages provided for in that paragraph, order the applicant to provide, within a specified period, a monetary deposit in an amount deemed equivalent to the shortfall.
(3)The monetary deposit to be provided pursuant to the provision of the preceding two paragraphs may be replaced by National Government Bonds, Local Government Bonds or other securities which the Director General of Customs considers to be secure (other securities include book-entry transfer bonds as provided for in paragraph (1) of Article 278 (Deposit of transferred bonds) of the Act on Book-Entry Transfer of Corporate Bonds, Shares, etc.; the same applies in this Article and in Article 69-20 (Request for discontinuance of verification procedures pertaining to goods the importation of which is prohibited, etc.)).
(4)Necessary matters concerning formalities required by the Director General of Customs with respect to the deposit provided pursuant to his order prescribed in paragraph (1) or (2) shall be prescribed by Cabinet Order.
(5)When, pursuant to the provision of Cabinet Order, an applicant enters into a contract which provides that the amount of money necessary to compensate for the damages provided for in paragraph (1) shall be paid for him and notifies the Director General of Customs of that fact within the time limit specified in paragraph (1) or (2), then he may not deposit the whole or a part of the amount of money referred to in paragraph (1) or (2) while the contract remains in effect.
(6)The importer of goods referred to in paragraph (1) shall have the right, with respect to his claim for damages against an applicant as provided for in that paragraph, to be paid, in advance of any other creditors, from the monetary deposit provided pursuant to the provision of paragraphs (1) and (2) (the monetary deposit includes securities referred to in paragraph (3); the same applies in paragraphs (8) to (10)).
(7)Necessary matters concerning the exercise of right referred to in the preceding paragraph shall be prescribed by Cabinet Order.
(8)An applicant who has provided the monetary deposit pursuant to the provision of paragraph (1) or (2) may recover such deposit if the situation falls under any of the cases set forth in the following items:
(i)where he has received a notification prescribed in the main clause of paragraph (5) of Article 69-12 (Verification procedures pertaining to goods the importation of which is prohibited), stating that goods which have caused the deposit to be provided fall under those set forth in item (ix) or (x) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited);
(ii)where he has received a notification prescribed in paragraph (6) of Article 69-12 with respect to goods which have caused the deposit to be provided;
(iii)where it has been proved to, and confirmed by the Director General of Customs that the importer of goods referred to in paragraph (1) has consented to the recovery of the monetary deposit, that the right to claim for compensation for damages as provided for in that paragraph has been extinguished by prescription or otherwise that the deposit for compensation for damages as provided for in that paragraph is no longer necessary;
(iv)where the applicant has entered into the contract referred to in paragraph (5) and the contract has, pursuant to the provision of Cabinet Order, been approved by the Director General of Customs;
(v)where, pursuant to the provision of Cabinet Order, it has been approved by the Director General of Customs to provide another deposit, in lieu of the deposit actually provided, for the reason of redemption of the deposited securities or for other reason.
(9)Necessary matters concerning recovery of the monetary deposit provided for in the preceding paragraph shall be prescribed by the Ordinance of the Ministry of Justice and the Ministry of Finance.
(10)The Director General of Customs may, if a person who has been ordered to deposit pursuant to the provision of paragraph (1) or (2) fails to deposit the whole amount within the time limit specified pursuant to the provision of these paragraphs and also fails to notify his entering into a contract prescribed in paragraph (5), discontinue verification procedures with respect to goods which have caused the deposit to be provided.
(11)The Director General of Customs shall, when he discontinues verification procedures pursuant to the provision of the preceding paragraph, notify that fact to a person who has filed an application pertaining to such procedures and a person who imports goods pertaining to such procedures.
(InspectionExamination of samples of suspect goods by applicants)
Article 69-16.A holder of a patent right, utility model right, design right, trademark right, copyright, copyright neighboring right or plant breeder’s right, or a person who has the right to seek an injunction against unfair competition, whose application prescribed in paragraph (1) of Article 69-13 (Procedures for application pertaining to goods the importation of which is prohibited, etc.) has been accepted, may file with the Director General of Customs an application for approval for inspection of a sample of suspect goods pertaining to the verification procedures, provided that the application for approval is filed while the verification procedures pertaining to such goods are carried out. In this case, the Director General of Customs, upon receipt of such application, shall notify a person who imports such suspect goods of his receipt of such application.
(2)The Director General of Customs shall, if all of the requirements set forth in the following items are met, give, in response to an application filed under the preceding paragraph, approval for inspection of the sample of suspect goods pertaining to the verification procedures to a person who has filed such application (including a person assigned to conduct the inspection; hereinafter in this Article (excluding paragraph (5)) referred to as “applicant”); provided, however, that this does not apply to the case where it is evident that goods pertaining to such application do or do not fall under those set forth in item (ix) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) (goods that infringe a circuit layout design right are excluded; the same applies in this paragraph and paragraph (5)) or item (x) of paragraph (1) of that Article, or otherwise where the Director General of Customs finds that such approval is not necessary to be given:
(i)that inspection of sample is considered necessary for producing evidence or stating his opinion to the Director General of Customs to substantiate that the suspect goods pertaining to the sample fall under those set forth in item (ix) or (x) of paragraph (1) of Article 69-11;
(ii)that it is considered that the interests of a person who imports suspect goods pertaining to the sample are not likely to be unjustly infringed;
(iii)that it is considered, in addition to the requirements set forth in the preceding items, that the sample is not likely to be used for unjust purposes;
(iv)that the applicant is considered to have the ability and financial resources necessary to properly carry out transport, storage, inspection or other handling of the sample.
(3)The Director General of Customs shall, in cases where he approves inspection of a sample by an applicant pursuant to the provision of the preceding paragraph, notify such approval to the applicant (excluding a person assigned to conduct the inspection) and the person who imports the suspect goods pertaining to the sample.
(4)In cases where approval is given by the Director General of Customs pursuant to the provision of paragraph (2), expenses necessary for transport, storage or inspection of the sample and other expenses shall be borne by the applicant to the extent necessary for inspection of the sample.
(5)The preceding Article (excluding paragraph (11)) applies mutatis mutandis to the case where the Director General of Customs gives approval pursuant to the provision of paragraph (2). In this case, the terms reproduced in the middle columns of the following table, which are used in the paragraphs of the left columns shall be replaced respectively by the terms shown in the right columns:
ProvisionsTerms to be replacedTerms to replace
Paragraph (1) of Article 69-15from being unable to import until completion of the verification procedures for such goods,in cases where the suspect goods pertaining to the sample have been verified not to fall under the goods set forth in item (ix) or (x) of paragraph (1) of Article 69-11,
a person who has filed such application (hereinafter in this Article referred to as “applicant”a person who has made application for approval (hereinafter in this Article referred to as “applicant”
Paragraphs (2), (5), (6) and (8) of Article 69-15applicantapplicant
Paragraph (10) of Article 69-15discontinue verification proceduresnot give approval referred to in paragraph (2) of the next Article
(6)In cases where inspection of a sample is conducted by the applicant who has been given approval pursuant to the provision of paragraph (2), customs officials shall attend the inspection. In this case, a person who imports the suspect goods pertaining to the sample may, upon request to the Director General of Customs, attend the inspection.
(7)In addition to the matters provided for in the preceding paragraphs, necessary matters concerning formalities required for application referred to in paragraph (1), expenses to be borne under paragraph (4) and other matters concerning inspection of a sample by an applicant shall be prescribed by Cabinet Order.
(Seeking opinions pertaining to goods the importation of which is prohibited, etc.)
Article 69-17.When verification procedures have been initiated to determine whether goods do or do not fall under those that infringe a patent right, utility model right, design right or those that compose the acts set forth in item (x) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act (excluding the acts provided for in item (vii) of paragraph (1) of Article 19 (Exclusion from application, etc.) of that Act; hereinafter the same applies in this paragraph and paragraph (9)), a patentholder or other right holder pertaining to such goods (i.e., a holder of patent right, utility model right or design right, or a person who has the right to seek an injunction against unfair competition (limited to a person pertaining to goods that compose the acts set forth in item (x) of paragraph (1) of Article 2 of that Act; hereinafter the same applies in this paragraph, paragraph (9) and paragraph (1) of Article 69-20 (Request for discontinuance of verification procedures pertaining to goods the importation of which is prohibited, etc.); hereinafter the same applies in this Article) or an importer pertaining to such goods (i.e., a person who imports goods pertaining to the verification procedures; hereinafter the same applies in this Article) may, pursuant to the provision of Cabinet Order, request the Director General of Customs to seek, in the case where verification procedures have been initiated to determine whether goods pertaining to such procedures do or do not fall under those that infringe the patent right, utility model right or design right of the patentholder or other right holder (excluding a person who has the right to seek an injunction against unfair competition), the opinion of the Commissioner of the Patent Office with respect to the technical scope, etc., or in the case where verification procedures have been initiated to determine whether goods pertaining to the procedures do or do not fall under those that compose the acts set forth in item (x) of paragraph (1) of Article 2 of the Unfair Competition Prevention Act and related to the patentholder or other right holder (limited to a person who has the right to seek an injunction against unfair competition), the opinion of the Minister of Economy, Trade and Industry as to whether the goods pertaining to the verification procedures fall under those that compose the acts set forth in that item, provided that such request is made within the period during which the verification procedures are carried out, but before the day on which ten days (public holidays of the administrative organs shall not be included) elapse from the day on which the patentholder or other right holder receives the notification prescribed in paragraph (1) of Article 69-12 (Verification procedures pertaining to goods the importation of which is prohibited) (hereinafter in this paragraph and paragraph (2) of Article 69-20 (Request for discontinuance of verification procedures pertaining to goods the importation of which is prohibited, etc.) referred to as “the date of notification”) (in paragraphs (1) and (2) of Article 69-20, the day on which ten days elapse is referred to as “the day on which ten days elapse”) (when the Director General of Customs, before expiry of the period of ten days, finds it necessary to extend such period, taking into account the progress made with respect to the verification procedures and other circumstances and notifies the patentholder or other right holder and the importer of his findings, the period may be extended until the day on which twenty days (public holidays of the administrative organs shall not be included) elapse from the date of notification (in paragraph (1) of Article 69-20, the day on which twenty days elapse from the date of notification is referred to as “the day on which twenty days elapse”)) (“technical scope, etc.” as used in this paragraph means the technical scope provided for in paragraph (1) of Article 70 (Technical scope of patented invention) of the Patent Act (including the case where applied mutatis mutandis pursuant to Article 26 (Application mutatis mutandis of the Patent Act) of the Utility Model Act), or the scope provided for in paragraph (1) of Article 25 (The scope of registered design, etc.) of the Design Act (the same applies in paragraph (9) and Article 69-19 (Seeking opinions of technical advisers in verification procedures pertaining to goods the importation of which is prohibited))).
(2)The Director General of Customs, in cases where a request prescribed in the preceding paragraph has been made, shall, pursuant to the provision of Cabinet Order, seek the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office; provided, however, that this does not apply to the case where the Director General of Customs finds it evident that goods pertaining to the request as prescribed in that paragraph do or do not fall under those set forth in item (ix) or (x) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) or otherwise where he considers it unnecessary to seek the opinion of the Minister or the Commissioner.
(3)The Director General of Customs shall, in the case where a request prescribed in paragraph (1) has been made, if he has not sought the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of the proviso to the preceding paragraph, notify the patentholder or other right holder or the importer who has made the request prescribed in paragraph (1) of that fact and the reason therefor.
(4)When the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office is sought his opinion by the Director General of Customs pursuant to the provision of the main clause of paragraph (2), he shall provide his opinion in writing within thirty days from the day on which his opinion is sought.
(5)The Director General of Customs shall, when he seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of the main clause of paragraph (2), notify the patentholder or other right holder and the importer concerned of that fact.
(6)The Director General of Customs shall, when the opinion prescribed in paragraph (4) is provided, notify the patentholder or other right holder and the importer concerned of that fact and the details of the opinion.
(7)When the Director General of Customs seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of the main clause of paragraph (2), he shall not determine, before the opinion prescribed in paragraph (4) is provided, that, where a person who requests the Director General of Customs to seek the opinion referred to in paragraph (1) is a patentholder or other right holder, the goods concerned do not fall under those set forth in item (ix) or (x) of paragraph (1) of Article 69-11, or where a person who requests the Director General of Customs to seek the opinion referred to in paragraph (1) is an importer, the goods concerned fall under those set forth in item (ix) or (x) of paragraph (1) of that Article.
(8)In the case where the Director General of Customs seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of the main clause of paragraph (2), if, before the opinion prescribed in paragraph (4) is provided, he has determined that, where a person who requests under paragraph (1) is a patentholder or other right holder, the goods concerned fall under those set forth in item (ix) or (x) of paragraph (1) of Article 69-11 or that, where a person who requests under paragraph (1) is an importer, the goods concerned do not fall under those set forth in item (ix) or (x) of paragraph (1) of that Article, or if he has discontinued verification procedures with respect to the goods concerned pursuant to the provision of paragraph (6) of Article 69-12 or paragraph (10) of Article 69-15 (Deposit, etc. pertaining to application for import suspension), he shall notify the Minister or the Commissioner of that fact. In this case, the Minister or the Commissioner is not required to provide his opinion prescribed in paragraph (4).
(9)In the verification procedures for determining whether goods fall under those that infringe a patent right, utility model right or design right or under those that compose the acts set forth in item (x) of paragraph (1) of Article 2 of the Unfair Competition Prevention Act, the Director General of Customs may, if it is found necessary for the purpose of verification prescribed in paragraph (1) of Article 69-12, seek, pursuant to the provision of Cabinet Order, in the case where verification procedures have been initiated to determine whether goods fall under those that infringe the patent right, utility model right or design right of a patentholder or other right holder, the opinion of the Commissioner of the Patent Office with respect to the technical scope, etc. as to whether the goods pertaining to the verification procedures fall under those that infringe the patent right, utility model right or design right of the patentholder or other right holder concerned (excluding a person who has the right to seek an injunction against unfair competition), or in the case where the verification procedures have been initiated to determine whether goods fall under those that compose the acts set forth in that item, the opinion of the Minister of Economy, Trade and Industry as to whether the goods concerned fall under those that compose the acts set forth in that item, pertaining to the patentholder or other right holder (limited to a person who has the right to seek an injunction against unfair competition).
(10)Paragraphs (4) to (6) of this Article and paragraph (5) of the next Article apply mutatis mutandis to the case where an opinion is sought pursuant to the provision of the preceding paragraph. In this case, necessary technical replacement of the terms shall be prescribed by Cabinet Order.
(Seeking opinions of the Minister of Agriculture, Forestry and Fisheries, etc. in verification procedures pertaining to goods the importation of which is prohibited)
Article 69-18.In the verification procedures for determining whether goods do or do not fall under those that infringe a plant breeder’s right or those set forth in item (x) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) (excluding those pertaining to item (x) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act; the same applies in this paragraph and paragraph (5)), if it is found necessary for the purpose of verification prescribed in paragraph (1) of Article 69-12 (Verification procedures pertaining to goods the importation of which is prohibited), the Director General of Customs may, pursuant to the provision of Cabinet Order, seek for reference purposes the opinion of the Minister of Agriculture, Forestry and Fisheries in the case of verification procedures pertaining to goods that may infringe a plant breeder’s right or the opinion of the Minister of Economy, Trade and Industry in the case of verification procedures pertaining to goods that may fall under those set forth in item (x) of paragraph (1) of Article 69-11.
(2)The Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry shall, when his opinion is sought by the Director General of Customs pursuant to the provision of the preceding paragraph, provide his opinion in writing within thirty days from the date on which his opinion is sought.
(3)The Director General of Customs shall, when he seeks the opinion pursuant to the provision of paragraph (1), notify such fact to a holder of a plant breeder’s right or a person who has the right to seek an injunction against unfair competition, involved in the verification procedures and also to a person who imports goods pertaining to the verification procedures.
(4)The Director General of Customs shall, when the opinion prescribed in paragraph (2) is provided, notify that fact and the details of the opinion to a holder of a plant breeder’s right or a person who has the right to seek an injunction against unfair competition, as the case may be and to a person who imports goods pertaining to the verification procedures, as referred to in the preceding paragraph.
(5)In the case where the Director General of Customs has sought the opinion of the Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry pursuant to the provision of paragraph (1), if he has determined, before the opinion prescribed in paragraph (2) is provided, that the goods concerned do or do not fall under those that infringe a plant breeder’s right or those set forth in item (x) of paragraph (1) of Article 69-11 or if he has discontinued verification procedures with respect to such goods pursuant to the provision of paragraph (6) of Article 69-12 or paragraph (10) of Article 69-15 (Deposit, etc. pertaining to application for import suspension), he shall notify the Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry, as the case may be, of that fact. In this case, the Minister concerned is not required to provide his opinion prescribed in paragraph (2).
(Seeking opinions of technical advisers in verification procedures pertaining to goods the importation of which is prohibited)
Article 69-19.In the verification procedures for determining whether goods do or do not fall under those set forth in item (ix) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) (excluding goods that infringe a plant breeder’s right), the Director General of Customs may, if it is found necessary for the purpose of verification prescribed in paragraph (1) of Article 69-12 (Verification procedures pertaining to goods the importation of which is prohibited), designate persons with academic background and experience in intellectual property rights, having no special interests with the parties involved in the cases pertaining to the verification procedures, to serve as technical advisers, and may, pursuant to the provision of Cabinet Order, seek opinions of the technical advisers for reference purposes; provided, however, that this does not apply to the technical scope, etc.
(Request for discontinuance of verification procedures pertaining to goods the importation of which is prohibited)
Article 69-20.In the case where an application of a holder of patent right, utility model right, design right or a person who has the right to seek an injunction against unfair competition, as prescribed in paragraph (1) of Article 69-13 (Procedures for application pertaining to goods the importation of which is prohibited, etc.) has been accepted by the Director General of Customs (hereinafter in this Article a right holder whose application has been accepted is referred to as “applicant”), if verification procedures have been initiated with respect to goods pertaining to such application, a person who imports such goods may, pursuant to the provision of Cabinet Order, after the day as specified in each of the following items for the category of cases as set forth respectively therein, request the Director General of Customs to discontinue the verification procedures, provided that such request is made while the verification procedures are carried out:
(i)in the case where it is notified that the period until the day on which ten days elapse is extended pursuant to the provision of paragraph (1) of Article 69-17 (Seeking the opinion pertaining to goods the importation of which is prohibited, etc.): the day on which twenty days elapse (in cases where a notification stating that the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office has been sought pursuant to the provision of paragraph (5) of Article 69-17 (including the case where applied mutatis mutandis pursuant to paragraph (10) of Article 69-17; the same applies in the next item) has been received, the day on which twenty days elapse or the day on which ten days elapse from the date of receipt of the notification prescribed in paragraph (6) of Article 69-17, pertaining to seeking such opinion (including the case where applied mutatis mutandis pursuant to paragraph (10) of Article 69-17; the same applies in the next item), whichever comes later);
(ii)in the case other than the case set forth in the preceding item: the day on which ten days elapse (in cases where a notification stating that the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office has been sought pursuant to the provision of paragraph (5) of Article 69-17 has been received, the day on which ten days elapse or the day on which ten days elapse from the date of receipt of the notification prescribed in paragraph (6) of Article 69-17, pertaining to seeking such opinion, whichever comes later).
(2)The Director General of Customs, when he has initiated verification procedures with respect to goods pertaining to the application of the applicant, shall, before the day on which ten days elapse, notify a person who imports such goods of the date of notification.
(3)The Director General of Customs shall, when he has been requested to discontinue verification procedures pursuant to the provision of paragraph (1), notify such request to the applicant who has filed an application pertaining to the verification procedures and order a person who has so requested (hereinafter in this Article referred to as “requester”) to provide, within a specified period, a monetary deposit with the designated deposit office in an amount deemed sufficient to cover the damages that may be incurred by the applicant from importation of the goods pertaining to the verification procedures.
(4)The monetary deposit to be provided pursuant to the provision of the preceding paragraph may be replaced by National Government Bonds, Local Government Bonds or other securities which the Director General of Customs considers to be secure.
(5)Necessary matters concerning formalities required by the Director General of Customs with respect to the deposit provided pursuant to his order prescribed in paragraph (3) shall be prescribed by Cabinet Order.
(6)When, pursuant to the provision of Cabinet Order, the requester enters into a contract which provides that the amount of money necessary to compensate for damages as provided for in paragraph (3) shall be paid for him, and notifies the Director General of Customs of his entering into a contract within the period specified under that paragraph, then the requester may not deposit wholly or partly the amount referred to in that paragraph while the contract remains in effect.
(7)The applicant referred to in paragraph (3) shall have the right, with respect to his right to claim for compensation for damages against the requester as provided for in that paragraph, to be paid in advance of any other creditors, from the monetary deposit provided pursuant to the provision of that paragraph (such deposit includes securities prescribed in paragraph (4); the same applies in paragraphs (9) to (11)).
(8)Necessary matters concerning the exercise of right referred to in the preceding paragraph shall be prescribed by Cabinet Order.
(9)The requester who has provided the monetary deposit pursuant to the provision of paragraph (3) may recover such monetary deposit if the situation falls under any of the cases set forth in the following items:
(i)where it has been proved to, and confirmed by the Director General of Customs that the applicant referred to in paragraph (12) has consented to the recovery of monetary deposit, that the right to claim for compensation for damages as provided for in paragraph (3) has been extinguished by prescription or otherwise that the deposit for compensation for damages provided for in paragraph (3) is no longer necessary;
(ii)where the contract referred to in paragraph (6) has been entered into and approved by the Director General of Customs, pursuant to the provision of Cabinet Order;
(iii)where, pursuant to the provision of Cabinet Order, it has been approved by the Director General of Customs to provide another deposit, in lieu of the deposit actually provided, for the reason of redemption of the deposited securities or for other reason;
(iv)where, in addition to the situations set forth in the preceding three items, the applicant referred to in paragraph (12) fails to institute, within thirty days from the date on which he receives the notification prescribed in that paragraph, any judicial action for claiming for damages as provided for in paragraph (3).
(10)Necessary matters concerning the recovery of monetary deposit as prescribed in the preceding paragraph shall be prescribed by the Ordinance of the Ministry of Justice and the Ministry of Finance.
(11)The Director General of Customs shall, when a person who has been ordered to deposit pursuant to the provision of paragraph (3) deposits, within the period specified under that paragraph, the whole amount of money so ordered or notifies the Director General of Customs of his entering into a contract prescribed in paragraph (6), discontinue verification procedures with respect to goods which have caused such deposit to be provided.
(12)The Director General of Customs shall, when he discontinues verification procedures pursuant to the provision of the preceding paragraph, notify such discontinuance to a person who imports goods pertaining to such verification procedures and the applicant who has made an application pertaining to such verification procedures.
Article 69-21.Technical advisers whose opinions are sought by the Director General of Customs pursuant to the provisions of Article 69-5 (Seeking opinions of technical advisers where application for export suspension is filed), Article 69-9 (Seeking opinions of technical advisers in verification procedures pertaining to goods the exportation of which is prohibited), Article 69-14 (Seeking opinions of technical advisers where application for import suspension is filed) and Article 69-19 (Seeking opinions of technical advisers in verification procedures pertaining to goods the importation of which is prohibited), shall not divulge any secrets that they have learned with respect to the cases for which their opinions are sought. The same applies after their resignation.
(2)Necessary matters concerning technical advisers, including designation to technical advisers, shall be prescribed by Cabinet Order.
(Certification or confirmationverification)
Article 70.With regard to goods the exportation or importation of which is, pursuant to the provision of other laws and regulations, subject to permission, approval or other dispositions of administrative organs, or the like (hereinafter in this paragraph referred to as “permission, approval, etc.”), it shall, at the time of export or import declaration, be proved to the customs that such permission, approval, etc. has been given.
(2)With regard to goods the exportation or importation of which, pursuant to the provision of other laws and regulations, requires completion of inspection or fulfillment of conditions, such completion or fulfillment prescribed by such laws and regulations shall be proved to, and confirmed by the customs at the time of inspection referred to in Article 67 (Export or import permission) or otherwise at the time of customs inspection pertaining to export or import declaration.
(3)No export or import permission shall be given unless the proof referred to in paragraph (1) or the confirmation referred to in the preceding paragraph is made for the goods concerned.
(Importation of goods bearing false indication of origin, etc.)
Article 71.No import permission shall be given to any foreign goods if they directly or indirectly bear any false or deceptive indication of origin.
(2)With regard to foreign goods referred to in the preceding paragraph, the Director General of Customs shall immediately notify a person who has filed an import declaration that they bear false or deceptive indication with respect to their origin, and shall require that person to erase or correct such indication or to reship such goods, according to the person’s preference, within a period to be specified by the Director General of Customs.
(Payment of customs duty, etc. and import permission)
Article 72.With regard to foreign goods for which customs duty is chargeable, except in the case where goods pertaining to a special declaration are imported (excluding when security is not provided in the case where provision of security is ordered pursuant to the provision of paragraph (1) of Article 7-8 (Provision of security)) or where time limit for payment of customs duty is extended pursuant to the provision of paragraph (1) or (2) of Article 9-2 (Extension of time limit for payment), import permission may be given only after customs duty (excluding additional duty for understatement and heavy additional duty referred to in paragraphs (1) and (3) of Article 12-4 (Heavy additional duty) (with respect to paragraph (3), limited to the provision pertaining to heavy additional duty referred to in paragraph (1) of that Article)) is paid (or, in the case where monetary security or proceeds of public auction of security (other than monetary security) are allocated to customs duty pursuant the provision of paragraph (2) of Article 10 (Allocation or collection where security is provided), import permission shall not be given unless the required procedures are completed, and in the case where provision of security is ordered pursuant to the provision of paragraph (10) of Article 7 (Countervailing duty) of the Customs Tariff Act or item (ii) of paragraph (9) or paragraph (18) of Article 8 (Anti-dumping duty) of that Act, import permission shall not be given unless such security is provided and customs duty is paid at the rate set out in the Appended Table of that Act). The same applies to payment of internal consumption tax and local consumption tax pertaining to foreign goods (excluding additional tax for understatement and heavy additional tax to be imposed in lieu of the additional tax for understatement), except in the case where time limit for payment is extended or in such other cases as may be prescribed by Cabinet Order.
(Withdrawal of goods prior to import permission)
Article 73.A person who intends to withdraw foreign goods (excluding goods pertaining to a special declaration) after import declaration, but prior to import permission shall obtain approval of the Director General of Customs by providing security in an amount equivalent to that of customs duty chargeable (excluding the amount equivalent to that of additional duty for understatement and heavy additional duty referred to in paragraphs (1) and (3) of Article 12-4 (Heavy additional duty) (with respect to paragraph (3), limited to the provision pertaining to heavy additional duty referred to in paragraph (1) of that Article).
(2)In the case where import permission cannot be given (excluding the case prescribed in the preceding Article), the Director General of Customs shall not give approval referred to in the preceding paragraph.
(3)Foreign goods which have been given approval referred to in paragraph (1) shall be deemed to be domestic goods for the purpose of application of this Act, except in the case where Article 4 (Time of determination of goods for duty assessment), Article 5 (Applicable laws and regulations), the preceding Article, Article 105 (Authority of customs officials) and Article 106 (Authority of the Director General of Customs in special cases) apply.
(Goods the exportation of which is deemed to be permitted)
Article 73-2.For the purpose of application of this Act, postal items the notification of which has been issued pursuant to the provision of paragraph (5) of Article 76 (Simplified procedures for exportation or importation of postal items) (limited to those to be exported) are deemed to be goods the exportation of which is permitted.
(Goods the importation of which is deemed to be permitted)
Article 74.For the purpose of application of this Act, the following goods are deemed to be goods the importation of which is permitted: foreign postal items delivered by Japan Post Co., Ltd. (excluding those prescribed by Cabinet Order) or foreign correspondence delivered by a person who dispatches postal correspondence in conformity with the cases set forth in the items of Article 3 (Exclusion from application of the Postal Act) of the Act on Correspondence Delivery by Private Business Operators, foreign goods for which customs duty has been collected pursuant to the provision of paragraph (1) of Article 62-6 (Collection of customs duty on foreign goods stored in a customs display area after expiry of period of permission), foreign goods confiscated pursuant to the provision of paragraph (2) of Article 69-2 (Goods the exportation of which is prohibited), paragraph (2) of Article 69-11 (Goods the importation of which is prohibited) or paragraph (1) of Article 118 (Confiscation), foreign goods which were offered for public auction or for sale by negotiated contract and have been purchased by a purchaser pursuant to the provision of paragraphs (1) to (3) of Article 84 (Public auction or sale of goods kept in custody, etc.) (including the case where applied mutatis mutandis pursuant to Article 88 (Application mutatis mutandis of the provision concerning goods in custody) and paragraph (3) of Article 133 (Disposition of retained goods, etc.)) or paragraph (2) of Article 133), foreign goods which have vested in the national treasury pursuant to the provision of paragraph (3) of Article 134 (Return, etc. of retained goods, etc.), foreign goods offered pursuant to the provision of paragraph (1) of Article 146 (Notified administrative disposition by the Director General of Customs, etc.), foreign goods sold, confiscated or vested in the national treasury pursuant to the provisions of the Code of Criminal Procedure, foreign goods sold or vested in the national treasury pursuant to the provisions of the Firearms and Swords Possessive Control Act (Act No. 6 of 1958) and such other similar foreign goods as may be prescribed by Cabinet Order.
Article 75.The following provisions apply mutatis mutandis to reshipment of foreign goods from Japan to foreign countries (excluding foreign goods temporarily landed (excluding those subject to permission prescribed in paragraph (1) of Article 48 (Export permission, etc.) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949); the same applies in paragraphs (1) and (2) of Article 108-4 and item (i) of paragraph (1) of Article 111)): Article 67 (Permission of exportation or importation), paragraphs (1) and (2) of Article 67-2 (Procedures for export or import declaration), paragraph (1) of Article 67-3 (excluding the second sentence and item (iii)) (Special provisions for export declaration), Articles 68 to 69-10 (Documents to be submitted at the time of export or import declaration; Delegation of authority pertaining to inspection of goods; Place for inspection of goods; Goods the exportation of which is prohibited; Verification procedures pertaining to goods the exportation of which is prohibited; Procedures for application pertaining to goods the exportation of which is prohibited, etc.; Seeking opinions of technical advisers where application for export suspension is filed; Deposit, etc. pertaining to application for export suspension; Seeking opinions pertaining to goods the exportation of which is prohibited, etc.; Seeking opinions of the Minister of Agriculture, Forestry and Fisheries, etc. in verification procedures pertaining to goods the exportation of which is prohibited; Seeking opinions of technical advisers in verification procedures pertaining to goods the exportation of which is prohibited; Request for discontinuance of verification procedures pertaining to goods the exportation of which is prohibited) and Article 70 (Certification or confirmation). In this case, the term “goods” in paragraph (1) of Article 69-2 shall be read as “goods (excluding those ordered to be reshipped pursuant to the provision of paragraph (2) of Article 69-11)” and the term “goods” in items (iii) and (iv) of that paragraph shall be read as “goods (excluding those reshipped pursuant to the provision of other laws and regulations by a person who is permitted to reship pursuant to the provision of such other laws and regulations)”.
(Simplified procedures for exportation or importation of postal items)
Article 76.With regard to postal items (excluding those the value of which exceeds two hundred thousand yen (other than gifts and such other items as may be prescribed by Cabinet Order) (if they are imported goods, the value to be taken as a basis for duty assessment) and those pertaining to the case prescribed by Cabinet Order as referred to in paragraph (3); hereinafter the same applies in this paragraph, Article 94 and item (xiv) of Article 114-2), the following provisions shall not apply: Articles 67 to 69 (Permission of exportation or importation; Procedures for export declaration or import declaration; Special provisions for export declaration; Revocation of export permission; Notification of loss, etc. of special export goods; Requirements for approval; Improvement measures relating to a rule, etc.; Keeping, etc. of books; Notification of discontinuance of application of special provisions for export declaration; Invalidation of approval; Revocation of approval; Application mutatis mutandis of provisions concerning succession of permission; Authorization of manufacturers; Improvement measures relating to a rule, etc.; Notification of discontinuance of authorization of authorized manufacturer; Invalidation of authorization; Revocation of authorization; Application mutatis mutandis of provisions concerning succession of permission; Special provisions for import declaration; Documents to be submitted at the time of export or import declaration; Delegation of authority pertaining to inspection of goods; Place for inspection of goods) and Articles 70 to 73 (Certification or confirmation; Importation of goods bearing false indication of origin, etc.; Payment of customs duty, etc. and import permission; Withdrawal of goods prior to import permission), and in applying the preceding Article, the term “(excluding foreign goods temporarily landed, other than those subject to permission prescribed in paragraph (1) of Article 48 (Export permission, etc.) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949); the same applies in paragraphs (1) and (2) of Article 108-4 and item (i) of paragraph (1) of Article 111))” shall be replaced by the term “(limited to those subject to permission prescribed in paragraph (1) of Article 48 (Export permission, etc.) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949))”; provided, however, that the Director General of Customs shall, pursuant to the provision of Cabinet Order, have customs officials conduct necessary inspection of postal items which are to be exported or imported (other than correspondence contained therein).
(2)Customs officials shall not violate privacy of personal correspondence at the time of conducting inspection referred to in the proviso to the preceding paragraph.
(3)When Japan Post Co., Ltd. receives postal items which are to be exported or imported (excluding those containing correspondence only), it shall present such postal items to the Director General of Customs except in the case where a person who exports or imports such items notifies that he makes declaration under Article 67 with respect to such items or in such other cases as may be prescribed by Cabinet Order.
(4)Article 70 applies mutatis mutandis to postal items subject to inspection pursuant to the provision of the proviso to paragraph (1). In this case, the terms “export or import declaration” in paragraph (1) of that Article and “inspection referred to in Article 67 (Export or import permission) or otherwise at the time of customs examination pertaining to export or import declaration” in paragraph (2) of Article 70 shall respectively be read as “inspection referred to in the proviso to paragraph (1) of Article 76 or otherwise at the time of customs examination pertaining to postal items,” and the term “No export or import permission shall be given” in paragraph (3) of Article 70 shall be read as “Japan Post Co., Ltd. shall not dispatch those postal items nor shall it deliver them to an addressee”.
(5)The Director General of Customs shall, when inspection referred to in the proviso to paragraph (1) is completed or when he considers that such inspection is unnecessary, notify Japan Post Co., Ltd. thereof.
(Collection of customs duty pertaining to postal items before delivery)
Article 76-2.When postal items pertaining to a notification prescribed in paragraph (5) of the preceding Article (limited to those to be imported), which have not been delivered to an addressee (hereinafter referred to as “postal items before delivery” in this Article) were lost or destroyed, customs duty chargeable thereon shall immediately be collected from Japan Post Co., Ltd.; provided, however, that this does not apply to the case where postal items before delivery were lost due to a disaster or other unavoidable circumstances or were destroyed with advance approval of the Director General of Customs.
(2)Paragraph (2) of Article 45 (Liability for payment of customs duty of a person who has obtained permission, etc.) applies mutatis mutandis to approval referred to in the proviso to the preceding paragraph.
(3)In cases where postal items before delivery were lost, Japan Post Co., Ltd. shall, pursuant to the provision of Cabinet Order, immediately notify the Director General of Customs thereof.
(Payment of customs duty on postal items, etc.)
Article 77.When postal items contain goods for which customs duty is chargeable (limited to those goods subject to the official assessment system; hereinafter the same applies in this Article to Article 77-3 and Article 78), the Director General of Customs shall, through Japan Post Co., Ltd., notify in writing the basis for duty assessment and the amount of duty pertaining to such postal items to an addressee of such postal items.
(2)Japan Post Co., Ltd. shall, before delivering postal items referred to in the preceding paragraph, deliver to the addressee a written notification referred to in that paragraph.
(3)A person who intends to receive postal items referred to in the preceding paragraph shall, before receiving them, pay customs duty in an amount equivalent to that stated in a written notification referred to in that paragraph or entrust Japan Post Co., Ltd. with payment of customs duty pursuant to the provision of paragraph (1) of the next Article; provided, however, that this does not apply to the case where a person who intends to receive such postal items has obtained the approval referred to in paragraph (1) of Article 63 (Customs transit) for such items and receives such items by producing to Japan Post Co., Ltd. a document pertaining to that approval.
(4)A person who pays customs duty pursuant to the provision of the preceding paragraph shall pay to the Bank of Japan (including its agencies authorized to receive national taxes) the amount of money equivalent to that of customs duty, accompanied by a written statement of payment; provided, however, that payment in securities as provided for by the Act on Payment of Revenues in Securities shall not be precluded.
(5)In cases where an addressee of postal items referred to in paragraph (1) pays customs duty pertaining to such items pursuant to the provision of paragraph (3) or delivers to Japan Post Co., Ltd. the amount of money equivalent to that of customs duty pertaining to such items pursuant to the provision of paragraph (1) of the next Article, a written notification pertaining to such items as referred to in paragraph (1) is deemed to be a written notice of determination for official assessment as provided for in paragraph (4) of Article 8 (Determination for official assessment).
(6)An addressee of postal items referred to in paragraph (1) may, if approval of the Director General of Customs is, pursuant to the provision of Cabinet Order, given in advance, receive the postal items before determination is made with respect to the basis for duty assessment and the amount of duty pertaining to such items. In this case, when the Director General of Customs becomes able to determine the basis for duty assessment and the amount of duty chargeable, he shall make determination prescribed in paragraph (1) of Article 8 (Determination for official assessment) without delay and give a notice of duty payment prescribed in paragraph (1) of Article 9-3 (Notice of duty payment).
(7)The Director General of Customs may, when he gives approval referred to in the preceding paragraph, if it is considered necessary, require security to be provided in an amount equivalent to that of customs duty chargeable.
(8)For the purpose of application of this Act (except in the case where Article 4 (Time of determination of goods for duty assessment) and Article 5 (Applicable laws and regulations) apply), postal items received with the approval referred to in paragraph (6) are deemed to be domestic goods.
(Entrustment of payment of customs duty pertaining to postal items)
Article 77-2.A person who intends to pay customs duty pertaining postal items may deliver to Japan Post Co., Ltd. the amount of money equivalent to that of duty stated in a written notification referred to in paragraph (1) of the preceding Article, accompanied by a written statement of payment referred to in paragraph (4) of that Article and entrust Japan Post Co., Ltd. with the payment of customs duty.
(2)When a person who intends to pay customs duty pertaining to postal items delivers to Japan Post Co., Ltd. the amount of money equivalent to that of duty to be paid pursuant to the provision of the preceding paragraph, the customs duty is deemed to have been paid on the day of such delivery and Article 12 (Delinquent duty) applies.
(Payment of customs duty, etc. by Japan Post Co., Ltd.)
Article 77-3.When Japan Post Co., Ltd. has been delivered the amount of money equivalent to that of customs duty pertaining to postal items under entrustment from a person who is to pay such customs duty pursuant to the provision of paragraph (1) of the preceding Article, Japan Post Co., Ltd. shall pay to the Bank of Japan (including its agencies authorized to receive national taxes) the amount of money equivalent to that of customs duty so entrusted, accompanied by a written statement of payment on or before the day prescribed by Cabinet Order; provided, however, that payment in securities as provided for by the Act on Payment of Revenue in Securities shall not be precluded.
(2)When Japan Post Co., Ltd. has been delivered the amount of money equivalent to that of customs duty pertaining to postal items under entrustment from a person who is to pay customs duty pursuant to the provision of paragraph (1) of the preceding Article, Japan Post Co., Ltd. shall, pursuant to the provision of the Ordinance of the Ministry of Finance, report that fact and the date of delivery to the Director General of Customs without delay.
(3)When Japan Post Co., Ltd. fails to pay the whole amount of customs duty referred to in paragraph (1) on or before the day prescribed by Cabinet Order as provided for in that paragraph, the Director General of Customs shall collect customs duty from Japan Post Co., Ltd., using the same rules as national taxes, applicable to collection relating to a guarantor of national taxes.
(4)With regard to customs duty to be paid by Japan Post Co., Ltd. pursuant to the provision of paragraph (1), unless any balance to be collected remains even after disposition is made to Japan Post Co., Ltd. under Article 40 (Disposition of delinquency) of the Act on General Rules for National Taxes, applied as a rule pursuant to the provision of the preceding paragraph, the Director General of Customs may not collect the amount of such balance from a person who entrusts payment of customs duty under paragraph (1) of the preceding Article.
(5)The Director General of Customs may, if it is considered necessary when the report prescribed in paragraph (2) is made, require Japan Post Co., Ltd. to provide security in an amount equivalent to that of customs duty chargeable on the postal items pertaining to the report.
(Keeping of books)
Article 77-4.Japan Post Co., Ltd. shall, pursuant to the provision of Cabinet Order, keep and preserve books which record matters pertaining to the services relating to payment of customs duty, entrusted pursuant to the provision of paragraph (1) of Article 77-2 (Entrustment of payment of customs duty pertaining to postal items).
(Rectification of illegal acts, etc.)
Article 77-5.The Director General of Customs may, when it is found that Japan Post Co., Ltd. violates or is likely to violate paragraph (2) of Article 77-3 (Payment of customs duty, etc. by Japan Post Co., Ltd.) or the preceding Article, request Japan Post Co., Ltd. to take necessary measures to rectify such acts.
(2)Japan Post Co., Ltd. shall, when requested by the Director General of Customs under the preceding paragraph, take measures to rectify such acts or other measures considered necessary without delay and shall report the details of such measures to the Director General of Customs.
(Postal items bearing false indication of origin, etc.)
Article 78.If goods other than correspondence, contained in imported postal items bear directly or indirectly any false or deceptive indication of origin, the Director General of Customs shall notify Japan Post Co., Ltd. of that fact.
(2)Japan Post Co., Ltd. shall, when it receives a notification referred to in the preceding paragraph, require an addressee to erase or correct, according to his preference, the indication referred to in that paragraph.
(3)Unless an addressee erases or corrects the indication referred to in paragraph (1), Japan Post Co., Ltd. shall not deliver such postal items.
(Revocation of export or import permission pertaining to postal items)
Article 78-2.Japan Post Co., Ltd. shall, in cases where an addresser requests Japan Post Co., Ltd. to recover a postal item the exportation of which has been permitted, but which has not been exported or in such other cases as may be prescribed by Cabinet Order, immediately notify the Director General of Customs of that fact and return the postal item to a customs area where it was stored at the time of export permission (or, in the case of postal items for which export permission is deemed to have been given under Article 73-2 (Goods the exportation of which is deemed to be permitted), at the time when a notification was issued pursuant to the provision of paragraph (5) of Article 76 (Simplified procedures for exportation or importation of postal items)).
(2)The Director General of Customs, in the case where he receives a notification prescribed in the preceding paragraph, if postal items referred to in that paragraph are brought into a customs area referred to in that paragraph, shall revoke export permission of such postal items.
(3)The Director General of Customs shall, when he revokes export permission pursuant to the provision of the preceding paragraph, notify such revocation to the addresser referred to in paragraph (1).
(4)The preceding three paragraphs apply mutatis mutandis to postal items the importation of which has been permitted, but which have not been delivered to their addressees. In this case, the term “at the time of their export permission (or, in the case of postal items the export permission of which is deemed to have been given under Article 73-2 (Goods the exportation of which is deemed to be permitted), at the time when a notification was issued pursuant to the provision of paragraph (5) of Article 76 (Simplified procedures for exportation or importation of postal items))” in paragraph (1) shall be read as “at the time of their import permission” and the term “the addresser referred to in paragraph (1)” in the preceding paragraph shall be read as “the addressees of the postal items”, and necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Application mutatis mutandis of provisions for postal items pertaining to correspondence, etc.)
Article 78-3.The main clause of paragraph (1) of Article 76 (Simplified procedures for exportation or importation of postal items) applies mutatis mutandis to the correspondence which does not fall under postal items, and paragraph (2) of that Article applies mutatis mutandis to the case where inspection of postal correspondence is conducted pursuant to the provision of this Act.
(Authorization of customs brokers)
Article 79.A customs broker may, upon application, be authorized by the Director General of Customs to be a broker recognized as being capable of carrying out properly and surely customs brokerage business and other business relating to exportation and importation.
(2)A person who seeks authorization referred to in the preceding paragraph shall file with the Director General of Customs a written application stating his domicile or residence, his name and other necessary matters.
(3)The Director General of Customs shall give authorization if he acknowledges that the application for authorization prescribed in paragraph (1) meets the following requirements:
(i)that a person who seeks authorization does not fall under any of the following:
(a)that a period of three years has not elapsed from the day on which authorization referred to in paragraph (1) was revoked pursuant to the provision of paragraph (1) of Article 79-5 (Revocation of authorization);
(b)that, with respect to permission already given under paragraph (1) of Article 3 (Permission for customs brokerage) of the Customs Brokerage Act, a period of three years has not elapsed from the day on which such permission was given;
(c)that the requirements set forth in the items of Article 5 (Requirements for permission) of the Customs Brokerage Act are not met;
(d)that he falls under any of items (i), (iii) to (vii), (x) and (xi) of Article 6 (Grounds for disqualification) of the Customs Brokerage Act;
(e)that he uses, for his business, any person who falls under item (vi) or (vii) of Article 6 of the Customs Brokerage Act as an agent, employee or other worker;
(ii)that a person who seeks authorization has the ability to provide customs clearance services by means of electronic data processing system or otherwise to provide services relating to exportation and importation in accordance with the criteria prescribed by the Ordinance of the Ministry of Finance;
(iii)that a person who seeks authorization establishes, with respect to the business relating to exportation and importation, a rule containing such matters as may be prescribed by the Ordinance of the Ministry of Finance, that is, matters to be observed by that person (in the case where he is a juridical person, including its officer) or his agent, manager or other employee in order to comply with the provisions of this Act and other laws and regulations.
(4)The Director General of Customs shall, when authorization referred to in paragraph (1) is given, immediately make a public notice of that fact.
(5)Necessary matters concerning filing of a written application referred to in paragraph (2) and any other necessary matters concerning application of the preceding paragraphs shall be prescribed by Cabinet Order.
(Improvement measures relating to a rule, etc.)
Article 79-2.The Director General of Customs may, if it is considered necessary for ensuring the implementation of this Act for the reason that a person who has obtained authorization referred to in paragraph (1) of the preceding Article (hereinafter referred to as “authorized customs broker”) fails to conduct business relating to exportation and importation in accordance with the provisions of this Act, request that person to take necessary measures for improving the rule provided for in item (iii) of paragraph (3) of that Article or for improving business activities pertaining to the matters specified by that rule, or to newly establish a rule provided for in that item.
(Notification of discontinuance of authorization of authorized customs broker)
Article 79-3.An authorized customs broker may, when authorization referred to in paragraph (1) of Article 79 (Authorization of a customs broker) becomes unnecessary, notify, pursuant to the provision of Cabinet Order, that fact to the Director General of Customs who has given authorization referred to in that paragraph.
(Invalidation of authorization)
Article 79-4.Authorization referred to in paragraph (1) of Article 79 (Authorization of a customs broker) ceases to be effective when the situation falls under any of the following items:
(i)where a notification prescribed in the preceding Article is made;
(ii)where an authorized customs broker has died and application prescribed in paragraph (2) of Article 48-2 (Succession of permission), as applied mutatis mutandis pursuant to Article 79-6 (Application mutatis mutandis of the provision concerning succession of permission) is not made within the period specified in that paragraph, or where disposition not to give approval referred to in that paragraph is made;
(iii)where permission of custom brokerage has ceased to be valid pursuant to the provision of paragraph (1) of Article 10 (Invalidation of permission) of the Customs Brokerage Act;
(iv)where permission of customs brokerage is revoked pursuant to the provision of paragraph (1) of Article 11 (Revocation of permission) of the Customs Brokerage Act;
(v)where the Director General of Customs revokes authorization.
(2)When authorization referred to in paragraph (1) of Article 79 ceases to be effective, the Director General of Customs shall immediately give a public notice of that fact.
(3)In the case where authorization referred to in paragraph (1) of Article 79 ceases to be effective, if any customs clearance procedures (limited to those pertaining to a special declaration (limited to a declaration pertaining to a special entrusting importer) or pertaining to an export declaration under specific entrustment; hereinafter the same applies in this paragraph) is being processed, a person who was so authorized or his heir (or, in the case where a juridical person that was given authorization ceased to exist as a result of merger, a juridical person that survives the merger or a juridical person that has been established as a result of the merger) is deemed to be given such authorization with respect to such customs clearance procedures.
(Revocation of authorization)
Article 79-5.The Director General of Customs may, if an authorized customs broker falls under any of the following items, revoke authorization referred to in paragraph (1) of Article 79 (Authorization of customs broker):
(i)where he falls under items (i)(c) to (i)(e) of paragraph (3) of Article 79 or he fails to meet the requirements referred to in item (ii) of that paragraph;
(ii)where he fails to take necessary measures in response to the request of the Director General of Customs, as prescribed in Article 79-2 (Improvement measures relating to a rule, etc.).
(2)Necessary matters concerning procedures for revocation of authorization prescribed in the preceding paragraph and other necessary matters concerning application of that paragraph shall be prescribed by Cabinet Order.
(Application mutatis mutandis of provisions forconcerning succession of permission)
Article 79-6.Article 48-2 (Succession of permission) applies mutatis mutandis to an authorized customs broker. In this case, necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Custody of goods)
Article 80.The Director General of Customs may take into custody goods set forth in the following for removing any obstacles to the use of a customs area or ensuring collection of customs duty. In this case, the Government does not bear the risk of any damage unless it is caused knowingly or negligently:
(i)foreign goods stored in a designated customs area for a period exceeding one month from the day on which they are brought into that area;
(ii)foreign goods stored in a customs warehouse for a period exceeding a period specified in Article 43-2 (Period for which foreign goods may be stored);
(iii)foreign goods stored in a customs factory for a period exceeding a period specified in Article 57 (Period for which foreign goods may be stored);
(iii-2)foreign goods stored in an integrated customs area for a period exceeding the period specified in Article 62-9 (Period for which foreign goods may be stored);
(iii-3)foreign goods stored in a customs warehouse, customs factory or integrated customs area for a period exceeding the period specified in paragraph (1) of Article 43-3 (Approval for storage of foreign goods) (including the case where applied mutatis mutandis pursuant to Article 61-4) or Article 62-10 (Approval for storage of foreign goods, etc.), without obtaining approval prescribed in these provisions;
(iv)foreign goods stored in a place deemed to be a designated customs area, customs warehouse, customs factory, customs display area or integrated customs area pursuant to the provision of Article 41 (Foreign goods stored after revocation of designation) or paragraph (3) of Article 47 (Invalidation of permission) (including the case where applied mutatis mutandis pursuant to Articles 61-4, 62-7 and 62-15) for a period exceeding the period specified by the Director General of Customs pursuant to these provisions;
(v)foreign goods permitted to be stored in a place specified pursuant to the provision of item (ii) of paragraph (1) of Article 30 (Restrictions on places for storage of foreign goods), but stored in that place for a period exceeding the period specified pursuant to the provision of that item;
(vi)goods which are stored in a customs area and are ordered, pursuant to the provision of item (i) of Article 106 (Authority of the Director General of Customs in special cases), to be brought out of that area where they are stored for a period exceeding the period specified by the Director General of Customs pursuant to the provision of that item;
(vii)goods which, with the approval prescribed in paragraph (1) of Article 83 (Release from custody), are stored in a place where they were located at the time of the approval for more than three days (excluding holidays of administrative organs, if any) after the date of such approval (excluding foreign goods which are kept in custody pursuant to the provision of the proviso to paragraph (3) of the next Article and for which permission referred to in Article 67 (Permission of exportation or importation) or approval referred to in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) is given).
(2)The periods set forth in the items of the preceding paragraph may be shortened in the case where goods set forth in these items are live animals or plants, where such goods are spoiled or deteriorate or are likely to be spoiled or deteriorate, or where such goods are likely to damage any other foreign goods.
(3)When the Director General of Customs takes goods into custody pursuant to the provision of paragraph (1) or the preceding paragraph, he shall, pursuant to the provision of Cabinet Order, immediately give a public notice of that fact. In this case, if the period has been shortened under the preceding paragraph, the Director General of Customs shall notify that fact to an owner, administrator or other interested person of such goods, if known.
(Method of custody)
Article 80-2.Custody shall be effectuated by the customs by way of possessing goods.
(2)Notwithstanding the provisions of other laws and regulations, any pledgee of, or any person having lien on, goods which are to be taken into custody shall deliver the goods to the customs.
(3)Goods taken into custody shall be kept at a place administered by the customs; provided, however, that if it is found difficult or inappropriate to keep goods at such place, the customs may, with the consent of the administrator of the place where they are stored, have the administrator keep such goods. In this case, the customs shall make it clear, using seals or other means, that the goods are those taken into custody.
(Effect of custody)
Article 81.The effect of custody shall extend to natural fruit which may derive from goods taken into custody.
(2)Judicial provisional seizure or provisional disposition shall not preclude execution of custody.
(Custody charge)
Article 82.With regard to goods taken into custody, there shall be imposed a custody charge in an amount to be prescribed by Cabinet Order on the basis of the kind, measurement or weight and the period of custody, of the goods.
(Release from custody)
Article 83.A person who seeks release of goods from custody shall, pursuant to the provision of Cabinet Order, pay to the customs expenses incurred for custody and custody charge and obtain approval of the Director General of Customs.
(2)The Director General of Customs shall, when it is considered that goods taken into custody will surely be withdrawn from custody, give approval referred to in the preceding paragraph.
(Public auction or sale, etc. of goods kept in custody)
Article 84.If any goods are kept in custody for a period exceeding four months from the day on which they were initially taken into custody, the Director General of Customs may, after giving a public notice, offer such goods for public auction pursuant to the provision of Cabinet Order. In this case, if the period is shortened under the next paragraph for the goods offered for public auction, the second sentence of paragraph (3) of Article 80 (Custody of goods) applies mutatis mutandis.
(2)In the case where goods taken into custody are live animals or plants, where such goods are spoiled or deteriorate or are likely to be spoiled or deteriorate or where such goods are likely to damage any other foreign goods, the period referred to in the preceding paragraph may be shortened.
(3)In cases where goods kept in custody are of such a nature that they cannot be offered for public auction or where there is no purchaser at the public auction, the Director General of Customs may, pursuant to the provision of Cabinet Order, put such goods on sale by negotiated contract.
(4)In the case where goods referred to in paragraph (1) of Article 71 (Goods bearing false indication of origin, etc.) are offered for public auction or are put on sale by negotiated contract pursuant to the provision of paragraph (1), (2) or (3), the customs shall erase the false or deceptive indication of origin.
(5)The Director General of Customs may dispose of goods kept in custody if they are likely to cause an imminent danger of jeopardizing human life or damaging property or if they depreciate significantly in their value due to spoiling, deterioration or other unavoidable circumstances and there is no purchaser of them.
(6)Paragraph (2) of Article 81 (Custody and provisional seizure or provisional disposition) applies mutatis mutandis to public auction or sale by negotiated contract, as prescribed in paragraph (1), (2) or (3).
(Allocation and deposit of proceeds from public auction, etc.)
Article 85.In cases where goods are offered for public auction or are sold by negotiated contract pursuant to the provision of paragraph (1), (2) or (3) of the preceding Article, customs duty and other national taxes pertaining to such goods shall immediately be collected. In this case, the proceeds from such sale shall, pursuant to the provision of Cabinet Order, be allocated to the expenses in the order of expenses for public auction or sale by negotiated contract, expenses for custody, custody charge, customs duty and other national taxes, and the remainder, if any, shall be delivered to a person who owned such goods at the time of public auction or sale by negotiated contract.
(2)In the case where there is any remainder referred to in the preceding paragraph, if any person had a pledge of, or lien on goods at the time when the goods offered for public auction or sold by negotiated contract were taken into custody, the amount of money up to the amount of credit secured by such pledge or lien shall be delivered to the person who had such pledge or lien, prior to delivery of the remainder to the owner of such goods pursuant to the provision of that paragraph.
(3)The amount of money to be delivered under the preceding two paragraphs may be deposited pursuant to the provision of Cabinet Order.
(Retention of personal effects of passengers, etc.)
Article 86.If personal effects of a passenger or crew member are those that fall under paragraph (3) of Article 70 (Goods the certification or confirmation of which cannot be made), the Director General of Customs may retain such goods in exchange for a certificate of retention.
(2)A person who seeks return of goods retained pursuant to the provision of the preceding paragraph shall pay to the customs the expenses incurred for their retention.
(Retention of goods bearing false indication of origin, etc.)
Article 87.In cases where a person who makes an import declaration of goods referred to in paragraph (1) of Article 71 (Goods bearing false indication of origin, etc.) does not erase or correct a false or deceptive indication of origin nor does he reship them, within the period specified pursuant to the provision of paragraph (2) of that Article, the Director General of Customs shall retain such goods.
(2)Goods retained under the preceding paragraph shall, pursuant to the provision of Cabinet Order, be returned only after such false or deceptive indication of origin is erased or corrected or where it is considered certain that they are to be reshipped.
(3)Paragraph (2) of the preceding Article applies mutatis mutandis to the return referred to in the preceding paragraph.
(Application mutatis mutandis of provisions concerning custody)
Article 88.The second sentence of paragraph (1) of Article 80 (Custody of goods), Article 80-2 (Method of custody), Article 81 (Effect of custody), Article 84 (Public auction or sale of goods taken into custody, etc.) and Article 85 (Allocation and deposit of proceeds from public auction, etc.) apply mutatis mutandis to retention of goods referred to in the preceding two Articles.
Article 88-2.The provisions of Chapter 2 (Dispositions upon applications) (excluding Article 8 (Production of grounds)) and Chapter 3 (Adverse dispositions) (excluding Article 14 (Production of grounds for adverse dispositions)) of the Administrative Procedure Act do not apply to dispositions or other acts of the exercise of public authority based on this Act or other Acts relating to customs duty (excluding those based on the provision of paragraph (2) of Article 71 (Importation of goods bearing false indication of origin, etc.)), in addition to what is provided for in paragraph (1) of Article 3 (Exclusion from application) and paragraph (1) of Article 4 (Exclusion from application of dispositions, etc. rendered to state organs, etc.) of the Administrative Procedure Act (Act No. 88 of 1993).
(2)Paragraph (3) of Article 35 and Article 36 (Administrative guidance directed to two or more persons) of the Administrative Procedure Act shall not apply to administrative guidance performed for the purpose of properly discharging the obligations to pay customs duty pursuant to the provisions of this Act or other Acts relating to customs duty (i.e., administrative guidance as provided for in item (vi) of Article 2 (Definitions) of the Administrative Procedure Act), in addition to what is provided for in paragraph (1) of Article 3 and paragraph (4) of Article 35 (Method of administrative guidance) of the Administrative Procedure Act.
(Request for re-investigationexamination)
Article 89.Any person may request re-investigation if he is dissatisfied with the disposition of the Director General of Customs as prescribed in the provisions of this Act or any other Acts relating to customs duty.
(2)For the purpose of application of the preceding paragraph and Article 91, any disposition of customs officials as prescribed in the provisions of this Act or other Acts relating to customs duty shall be deemed to be a disposition performed by the Director General of Customs having jurisdiction over the customs office to which such customs officials belong.
Article 90.(Deleted)
(Referral to Councils, etc.)
Article 91.When a request for review is made with respect to the disposition performed by the Minister of Finance or the Director General of Customs under the provision of this Act or other Acts relating to customs duty, the Minister of Finance shall, except in the case falling under any of the following items, refer the matter to the Council, etc. (i.e., the organs provided for in Article 8 (Council, etc.) of the National Government Organization Act (Act No. 120 of 1948)) to be prescribed by Cabinet Order:
(i)where a person requesting review has informed his wish not to refer the matter to the Council, etc. (excluding the case where any intervenor (i.e., an intervenor provided for in paragraph (4) of Article 13 (Intervenor) of the Administrative Appeal Act) has raised any objection to such wish);
(ii)where the request for review is unlawful and thus dismissed;
(iii)where the disposition pertaining to review (excluding the disposition and de fact acts to dismiss or reject application based on the laws and regulations) is wholly revoked pursuant to the provision of paragraph (1) of Article 46 (Upholding of request for review with regard to disposition) of the Administrative Appeal Act or where the de fact acts pertaining to the review are ordered to be wholly rescinded pursuant to the provision of item (i) or (ii) of Article 47 (Upholding of request for review with regard to disposition) of that Act or are to be rescinded (excluding the case where a written opinion stating opposition against the whole revocation of the disposition, or against the order to rescind the de fact acts as a whole or against the rescission is submitted, and the case where opinion to that effect is stated in the oral statement of opinion);
(iv)where the measures provided for in the items of paragraph (2) of Article 46 of the Administrative Appeal Act (limited to the measures ordering upholding the whole application made on the basis of the laws and regulations or the measures to uphold such application) are to be taken (excluding the case where any written opinion opposing upholding of the whole application is submitted or any opinion is stated to that effect in the oral statement of opinion).
(Relation between request for administrative review and litigationlawsuit)
Article 93.No action for revocation of disposition or notification set forth in the following may be filed until a determination is made on the request for review with respect to such disposition or notification:
(i)disposition concerning determination or collection of customs duty or disposition of delinquency (i.e., disposition of delinquency in the case where customs duty is collected, using the same rule as national taxes);
(ii)notification prescribed in paragraph (3) of Article 69-2 (Goods the exportation of which is prohibited) or paragraph (3) of Article 69-11 (Goods the importation of which is prohibited).
(Keeping of books, etc.)
Article 94.A person who imports, as a regular business, goods to which the self-assessment system applies (excluding goods pertaining to a special declaration of an authorized importer; referred to as “general import goods” in paragraph (3)) shall, pursuant to the provision of Cabinet Order, keep books stating the descriptions, quantities, prices and other necessary matters, of such goods and preserve such books and documents prepared or received in connection with transaction pertaining to such goods and such other documents as may be prescribed by Cabinet Order; provided, however, that this does not apply to documents submitted to the customs pursuant to the provision of Article 68 (Documents to be submitted at the time of export or import declaration).
(2)The preceding paragraph applies mutatis mutandis to a person who exports goods as a regular business (excluding goods exported as accompanied goods by a person upon his departure from Japan, postal items and specific export goods; referred to as “general export goods” in the next paragraph).
(3)Articles 4 to 10 (Preservation, etc. of books and documents relating to national taxes in electromagnetic records; Preservation, etc. of books and documents relating to national taxes on computer-output microfilms; Application, etc. for approval of preservation, etc. in electromagnetic records; Changes pertaining to approval of preservation, etc. in electromagnetic records; Revocation of approval of preservation, etc. in electromagnetic records; Application mutatis mutandis to approval of preservation, etc. on computer-output microfilms; Exclusion from application of the Act, etc. concerning the Utilization of Information and Communications Technology in Preservation, etc. of Documents by Private Business Operators, etc.; Preservation of electromagnetic records pertaining to transaction information of electronic transaction) and paragraphs (1) and (2) of Article 11 (Application of provisions of other Acts relating to national taxes), of the Act concerning Preservation of Electronic Books apply mutatis mutandis to a person who, as a regular business, imports general import goods or exports general export goods. In this case, the terms set forth in the middle columns of the following table, which are used in the provisions set forth in the left columns thereof shall be replaced by the terms set forth in the right columns thereof, and necessary technical replacement of terms shall be prescribed by Cabinet Order.
Provisions of the Act concerning Preservation of Electronic Books Terms to be replacedTerms to replace
Paragraph (1) of Article 4 all or part of books relating to national taxesbooks which are to be kept and preserved pursuant to the provision of paragraph (1) of Article 94 (Keeping of books, etc.) of the Customs Act (including the case where applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies in the next paragraph) (hereinafter referred to as “books relating to customs duty”)
the competent District Director of Tax Office located in the place of tax payment, etc. (in the case specified by the Ordinance of the Ministry of Finance, the Director General of Customs having jurisdiction over the place of tax payment, etc.; hereinafter referred to as “the competent District Director of Tax Office, etc.”)the Director General of Customs having jurisdiction over the place where general import goods (i.e., the general import goods provided for in paragraph (1) of that Article; the same applies in Article 10) are to be imported or the place where such general export goods (i.e., the general export goods provided for in paragraph (2) of Article 94 of that Act) are to be exported (hereinafter referred to as “the competent Director General of Customs”)
Paragraph (2) of Article 4 all of the documents relating to national taxesall of the documents which are to be preserved under paragraph (1) of Article 94 of the Customs Act (hereinafter referred to as “documents relating to customs duty”)
Paragraph (1) of Article 5all or part of books relating to national taxesbooks relating to customs duty
Paragraph (3) of Article 5of books or documents relating to national taxesof books or documents relating to customs duty (i.e., books relating to customs duty or documents relating to customs duty; hereinafter the same applies)
Paragraph (1) of Article 6the day on which keeping of books relating to national taxes commences (in the case where there are two or more such books, if keeping of such books commences on different days, the day which comes first; the same applies in item (i) of paragraph (5))the day on which keeping of books relating to customs duty commences
kinds of books relating to national taxes, such books relating to national taxesbooks relating to customs duty
all or part of books relating to national taxesbooks relating to customs duty
Paragraph (6) of Article 6 the District Director of the Tax Office (hereinafter in this paragraph referred to as “District Director of Tax Office not having jurisdiction over the areas”)the Director General of Customs (hereinafter in this paragraph referred to as “the Director General of Customs not having jurisdiction over the areas”)
Article 9 the day to change (in the case where there are two or more books relating to national taxes, if the day of changing books is different, the day which comes first; the same applies in item (i) of paragraph (5))the day to change
Article 10the person who is responsible for preservation pertaining to income tax (excluding income tax pertaining to withholding income tax) and corporation taxthe person engaged in importing general import goods as a regular business or the person engaged in exporting general export goods as a regular business
(Agent for managing customs matters)
Article 95.In the case where a declarant, etc. who is an individual (i.e., a person who is to proceed with customs procedures; hereinafter the same applies in this Article) does not have or ceases to have his domicile and residence in Japan (excluding the office and place of business) or a declarant, etc. who is a juridical person having no headquarters or main office in Japan does not have or ceases to have its office or place of business in Japan, if customs procedures and matters relating to such procedures (hereinafter in this paragraph and paragraph (3) referred to as “customs procedures, etc.”) need to be managed, he shall, for the purpose of managing such customs procedures, etc., appoint an agent for managing customs matters from among those having domicile or residence (in the case of a juridical person, the headquarters or main office) in Japan and providing services for managing such customs procedures, etc.
(2)A declarant, etc. shall, when he appoints an agent for managing customs matters under the preceding paragraph, notify, pursuant to the provision of Cabinet Order, such appointment to the Director General of Customs pertaining to customs procedures managed by that agent. The same applies when the declarant, etc. dismisses the agent.
(3)An agent for managing customs matters who manages customs procedures, etc. shall, when he is requested by the Director General of Customs to produce books and documents which are required to be preserved by the declarant, etc. pertaining to such customs procedures, etc. pursuant to the provision of paragraph (1) of Article 7-9, paragraph (1) of Article 67-8 (Keeping of books, etc.) and paragraph (1) of the preceding Article (including the case where applied mutatis mutandis pursuant to paragraph (2) of that Article), present such books and documents to the Director General of Customs. In this case, the declarant, etc. shall provide the agent necessary support for presenting such books and documents.
(4)The term “customs procedures” as used in paragraphs (1) and (2) means procedures for import declaration and other procedures based on the provisions of this Act, the Customs Tariff Act or other Acts relating to customs duty (excluding those procedures which are performed by a person who enters, or departs from Japan, upon his entry into, or departure from Japan and such other procedures as may be prescribed by Cabinet Order).
(Port area of an open port and a customs airport)
Article 96.The port area of an open port shall, except as provided for by Cabinet Order, be the area of port as provided for by the Port Regulations Act (Act No. 174 of 1948), whereas the port area of a customs airport shall be the area to be prescribed by Cabinet Order.
(Notification by police officials, etc.)
Article 97.Any police official shall, if he receives a notification prescribed in paragraph (2) of Article 20 (Entry into, or departure from a closed port), Article 21 (Temporary landing of foreign goods), the proviso to paragraph (2) of Article 23 (Loading, etc. of vessel’s or aircraft’s stores) or the proviso to paragraph (1) of Article 64 (Transportation of wreckage, etc.), immediately notify the customs of that fact.
(2)In the case where a chief of municipality sells goods at public auction, approves a sale of goods or delivers goods, pursuant to the provision of the Sea Casualties Rescue Act (Act No. 95 of 1899), where a chief of a police station returns or sells goods or allows goods to be retrieved, pursuant to the provision of the Lost Property Act (Act No. 73 of 2006) or the Firearms and Sword Possessive Control Act or where a public official other than a customs official disposes of goods, he shall, if foreign goods are found among the goods so disposed, in advance notify the customs of that fact.
(3)In the case referred to in the preceding paragraph, in addition to the case where paragraph (5) of Article 118 (Collection of customs duty on goods pertaining to criminal offences, etc.) or paragraph (6) of Article 134 (Collection from the proceeds of realization of retained goods, etc.) applies, customs duty pertaining to foreign goods shall immediately be collected from a person who acquires such goods as a result of disposition referred to in the preceding paragraph (excluding such persons as may be prescribed by Cabinet Order).
(4)In the case referred to in the preceding paragraph, customs duty pertaining to foreign goods referred to in that paragraph shall be collected pursuant to the provision of that paragraph at or after the time when such foreign goods are possessed by a person who is to make a disposition referred to in that paragraph, inclusive of the case where customs duty should have been paid for the reason that such foreign goods were imported. In this case, if procedures for determination of customs duty prescribed in paragraph (2) of Article 7-16 (Determination) or other procedures for determination of customs duty have been performed, such procedures shall be deemed not to have been performed.
(Request for customs services outside official office hours)
Article 98.A person who requests the customs to provide such customs services as may be prescribed by Cabinet Order outside the official office hours of customs offices shall notify the Director General of Customs of his request in advance.
(2)In the case referred to in the preceding paragraph, the Director General of Customs shall, if it is considered that no difficulty will occur in providing customs services, provide the services pertaining to the notification referred to in that paragraph.
(Requirements for approval or permission)
Article 99.If it is considered that no difficulty will occur in ensuring the implementation of this Act, approval or permission referred to in the following shall be given; approval referred to in paragraph (2) of Article 59 (Use of domestic goods, etc.) (including the case where applied mutatis mutandis pursuant to Article 62-15), paragraph (1) of Article 63 (Customs transit), paragraph (1) of Article 64 (Transportation of wreckage, etc.) or paragraph (1) of Article 66 (Transportation of domestic goods), or permission referred to in the proviso to paragraph (3) of Article 16 (Loading or unloading of goods), paragraph (1) of Article 20 (Entry into, or departure from a closed port), Article 24 (Traffic, etc. between vessels or aircraft and land), item (ii) of paragraph (1) of Article 30 (Restrictions on places for storage of foreign goods) or Article 32 (Temporary taking out of samples) (including the case where applied mutatis mutandis pursuant to Article 36).
(Fees)
Article 100.A person who obtains permission set forth in the following items shall, pursuant to the provision of Cabinet Order, pay the customs a fee in an amount to be prescribed by Cabinet Order on the basis of matters specified in these items:
(i)permission referred to in paragraph (1) of Article 20 (Entry into, or departure from a closed port): net tonnage of a vessel engaged in foreign trade or deadweight of an aircraft engaged in foreign trade;
(ii)permission referred to in paragraph (1) of Article 42 (Permission of a customs warehouse), paragraph (1) of Article 56 (Permission of a customs factory), 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): the type, total floor space and valid period of permission of a customs warehouse, customs factory, customs display area or integrated customs area pertaining to the permission, and the kinds of customs services to be provided in such customs warehouse, customs factory, customs display area or integrated customs area;
(iii)permission referred to in paragraph (2) of Article 69 (Place for inspection of goods) (including the case where applied mutatis mutandis pursuant to Article 75): the time required for inspection pertaining to such permission.
(Reduction of, or exemption from fees)
Article 101.The Director General of Customs may, if it is considered particularly necessary for promoting use of a designated customs area or for contributing to the promotion of trade or international cultural exchange, reduce, pursuant to the provision of Cabinet Order, the fees to be paid pursuant to the provision of the preceding paragraph by a person who has obtained permission referred to in paragraph (1) of Article 42 (Customs warehouses), paragraph (1) of Article 56 (Customs factories), paragraph (1) of Article 62-2 (Customs display areas) or paragraph (1) of Article 62-8 (Integrated customs areas), or such fees may be exempted.
(2)The Director General of Customs, when a person who has obtained permission referred to in paragraph (1) of Article 42, paragraph (1) of Article 56, paragraph (1) of Article 62-2 or paragraph (1) of Article 62-8 notifies suspension of his business pursuant to the provision of Article 46 (Notification of suspension or discontinuance of business) (including the case where applied mutatis mutandis pursuant to Articles 61-4, 62-7 and 62-15), may, pursuant to the provision of Cabinet Order, exempt the person from fees to be paid under the preceding Article.
(3)The Director General of Customs, when a vessel engaged in foreign trade enters the same closed port four times or more in one year, may, pursuant to the provision of Cabinet Order, reduce, or exempt from permission fees set forth in item (i) of the preceding Article for the fourth and subsequent entry.
(4)The period referred to in the preceding paragraph commences on the first day of January.
(DeliveryIssuance of certificates and inspection of statistics, etc.)
Article 102.The customs shall, pursuant to the provision of Cabinet Order, deliver certificates concerning customs services if any person requests such certificates to be delivered and compile statistics concerning the following matters, which shall be made available to any person for inspection if so requested:
(i)goods exported, reshipped or imported;
(ii)vessels engaged in foreign trade, etc. which entered, or departed from ports;
(iii)in addition to those set forth in the preceding two items, such other matters concerning foreign trade as may be prescribed by Cabinet Order.
(2)A person who requests delivery of certificates referred to in the preceding paragraph shall, pursuant to the provision of Cabinet Order, pay fees in an amount fixed on the basis of the number of sheets of paper used for the certificates.
(3)The Minister of Finance shall compile the statistics referred to in paragraph (1) and shall, pursuant to the provision of Cabinet Order, make them publicly available at regular intervals.
(4)The Minister of Finance, when any person wishes to inspect the statistics compiled under the preceding paragraph, shall, pursuant to the provision of Cabinet Order, make the statistics available to that person for inspection, and when any person requests recording of such statistics on a tape by providing magnetic tape for an electronic computer or such other recording media as may be prescribed by Cabinet Order (hereinafter in this paragraph and in the next paragraph referred to as “magnetic tape, etc.”), shall record the statistics on the magnetic tape, etc. and deliver it to that person.
(5)Paragraph (2) applies mutatis mutandis to a person who requests recording of statistics on magnetic tapes, etc. In this case, the term “the number of sheets of paper used for certificates” in that paragraph shall be read as “the number of magnetic tapes, etc.”.
(Refund of, reduction of or exemption from fees due to disaster)
Article 102-2.With regard to the fees paid pursuant to the provision of item (iii) of Article 100 (Fees) by a person who has obtained permission referred to in paragraph (2) of Article 69 (Place for inspection of goods) (including the case where applied mutatis mutandis pursuant to Article 75; the same applies in the next paragraph) pertaining to goods set forth in the following, the Director General of Customs may, if it is considered necessary, refund, pursuant to the provision of Cabinet Order, the amount equivalent to that of the fees paid:
(i)goods falling under the supplies donated for relief purposes as prescribed in item (iii) of paragraph (1) of Article 15 (Exemption from customs duty for specific use) of the Customs Tariff Act, intended for supporting victims of a designated disaster;
(ii)goods which are stored in a customs area located in a designated area (including a place pertaining to goods which have been permitted by the Director General of Customs pursuant to the provision of item (ii) of paragraph (1) of Article 30 (Restriction on places for storage of foreign goods); hereinafter the same applies in this item and in item (ii) of paragraph (3)) at the time of occurrence of a designated disaster in that designated area and which need to be urgently removed from that customs area for preservation or for other reason, or any other goods recognized as equivalent to such goods by the Director General of Customs.
(2)With regard to the fees to be paid pursuant to the provision of item (iii) of Article 100 by a person who obtains permission referred to in paragraph (2) of Article 69 pertaining to goods set forth in the items of the preceding paragraph, the Director General of Customs may, if it is considered necessary at the time of such permission, exempt, pursuant to the provision of Cabinet Order, that person from the fees.
(3)With regard to the fees paid pursuant to the provision of paragraph (2) of the preceding Article by a person who requests delivery of the following certificates which fall under those provided for in paragraph (1) of that Article, the Director General of Customs may, if it is considered necessary, refund, pursuant to the provision of Cabinet Order, the amount equivalent to that of the fees:
(i)a certificate pertaining to goods set forth in item (i) of paragraph (1);
(ii)a certificate pertaining to damage caused by a designated disaster in a designated area to goods stored in a customs area located in the designated area at the time of occurrence of the designated disaster;
(iii)in cases where a certificate or document notifying an administrative disposition of the Director General of Customs, issued to a victim of a designated disaster in a designated area before occurrence of the designated disaster was lost, burnt or significantly damaged due to the designated disaster, a certificate of the same contents as those of the original certificate or document certifying such administrative disposition if the victim needs such certificate.
(4)With regard to the fees to be paid pursuant to the provision of paragraph (2) of the preceding Article by a person who requests delivery of the certificates set forth in the items of the preceding paragraph, the Director General of Customs may, if it is considered necessary at the time of delivering such certificate, exempt, pursuant to the provision of Cabinet Order, the person from the fees.
(5)The Director General of Customs, when he finds that the facilities set forth in the left columns of the following table, which are located in a designated area, cause difficulty in performing business activities due to the damage to the facilities caused by a designated disaster pertaining to the designated area, may refund, pursuant to the provision of Cabinet Order and according to the extent of the damage, wholly or partly the amount of money equivalent to that of the fees paid, pursuant to the provisions shown in the right columns of that table, by a person who has received the administrative disposition shown in the middle columns of that table relating to the facilities set forth in the left columns, or reduce the fees to be paid by that person pursuant to the provisions shown in the right columns of that table or may exempt that person from the fees.
(i) a customs warehousepermission under paragraph (1) of Article 42item (ii) of Article 100
(ii) a customs factorypermission under paragraph (1) of Article 56item (ii) of Article 100
(iii) a customs display areapermission under paragraph (1) of Article 62-2item (ii) of Article 100
(iv) an integrated customs areapermission under paragraph (1) of Article 62-8item (ii) of Article 100
(v) the facilities prescribed by Cabinet Order, which are established under the Acts relating to customs duty the administrative disposition prescribed by Cabinet Order, given under the provisions of the Act relating to customs duty pertaining to such facilitiesthe provisions of the Act relating to customs duty, ordering the payment of fees for such disposition, as prescribed by Cabinet Order
(Limitation of purchasers)
Article 103.The securities for customs duty, goods taken into custody, retained or confiscated, or goods detained or seized, if they are offered for public auction or for sale under negotiated contracts by the customs, may by no means be purchased by any customs official or their owner.
(Carrying and using firearms)
Article 104.A customs official, when it is found particularly necessary, may, until otherwise provided for by law, carry small firearms with him for conducting, pursuant to the provision of this Act, surveillance over exportation or importation of goods or investigation of offences.
(2)A customs official may, when he conducts surveillance or investigation referred to in the preceding paragraph, if there are reasonable grounds to believe that it is unavoidably necessary for protecting his own or any other person’s life or body or for suppressing resistance against performing his official duty, use the firearms referred to in the preceding paragraph to the extent considered reasonably necessary under the circumstances.
(Authority of customs officials)
Article 105.Customs officials may, when it is necessary for performing their official duties prescribed by Cabinet Order under the provisions of this Act (except Chapter 11 (Investigation and disposition of criminal cases)), the Customs Tariff Act or other Acts relating to customs duty, perform the acts set forth in the following to the extent considered necessary:
(i)with regard to a vessel engaged in foreign trade, etc. or a vessel, aircraft or vehicle other than a vessel engaged in foreign trade, etc., which carry on board foreign goods, goods loaded thereon, goods stored in, or brought into or removed from, a customs area, or foreign goods other than those specified above, to question the owner, possessor, administrator, master of a vessel, captain of an aircraft, carrier or any other person concerned, to inspect such vessel, aircraft, vehicle or goods, or to have, instead of taking such actions, such persons produce or submit relevant documents (including electromagnetic records in the case where such records are prepared or preserved in lieu of such documents);
(ii)to examine books and documents concerning goods set forth in the preceding item (including electromagnetic records, if such records are prepared or preserved in lieu of preparing or preserving books or documents; the same applies in items (iv-2) to (vi) and Article 105-3) or to seal such goods or the place where they are stored;
(iii)to take samples or to require samples to be provided, at the time of inspection prescribed in Article 43-4 (Inspection at the time of approval of storage of foreign goods, etc.) (including the case where applied mutatis mutandis pursuant to Articles 61-4 (Application mutatis mutandis of provisions concerning customs warehouses) and 62-15 (Application mutatis mutandis of provisions concerning customs warehouses, customs factories and customs display areas), paragraph (3) of Article 61 (Work using customs manufacturing procedures, performed outside a customs factory) (including the case where applied mutatis mutandis pursuant to Article 62-7 (Application mutatis mutandis of the provisions concerning customs warehouses and customs factories) or Article 62-15), paragraph (2) of Article 62-3 (Procedures pertaining to foreign goods to be brought into a customs display area), paragraph (2) of Article 63 (Customs transit), Article 67 (Permission of exportation or importation) (including the case where applied mutatis mutandis pursuant to Article 75), paragraph (3) of Article 67-4 (Revocation of export permission), or the proviso to paragraph (1) of Article 76 (Simplified procedures for exportation and importation of postal items);
(iv)to board a vessel engaged in foreign trade, etc. or a vessel or aircraft other than a vessel engaged in foreign trade, etc., which loads or is to load foreign goods on board, or to require any vehicle entering, or departing from a customs area to temporarily halt;
(iv-2)to question an exporter of exported goods, customs broker who provided customs clearance services for such exportation, an entruster of such exportation or other persons concerned (referred to as “exporter, etc.” in the next paragraph), to examine books and documents concerning such goods and any other materials, or to request to produce or submit such books, documents and other materials (including their copies);
(v)to inspect goods for which customs duty is 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) or paragraph (1) of Article 19 (Reduction of, exemption from or refund of customs duty on raw materials for manufacture of export goods, etc.) of the Customs Tariff Act, goods pertaining to refund of customs duty prescribed in paragraph (1) of Article 19, goods pertaining to deduction of customs duty prescribed in paragraph (6) of Article 19, products manufactured from such goods, machineries and instruments used for such manufacture, or to examine books and documents relating thereto;
(vi)to question an importer of imported goods, a customs broker who provided customs clearance services pertaining to the importation, an entruster of such importation, or a person who sold in Japan goods that have been dumped in the sense as provided for in paragraph (1) of Article 8 (Anti-dumping duty) of the Customs Tariff Act (including importation of goods deemed to be dumped goods pursuant to the provision of paragraph (36) of that Article) or other persons concerned (referred to as “importers, etc.” in the next paragraph), to examine such goods, books, documents or other materials concerning such goods, or to request production or submission of, such books, documents or materials (including their copies).
(2)A customs official may, when he requests exporters, etc. or importers, etc. to submit articles pursuant to the provision of item (iv-2) or (vi) of the preceding paragraph, if it is considered necessary, retain the articles so submitted.
(3)A customs official, when he performs his official duty pursuant to the provision of paragraph (1), shall, pursuant to the provision of the Ordinance of the Ministry of Finance, wear a uniform, carry his certificate of identification, and, if requested by any person concerned, produce the certificate to that person.
(4)The authority for question, inspection or examination as prescribed in paragraphs (1) and (2) shall not be construed as being approved for investigation of offence.
(5)In addition to what is prescribed in the preceding paragraph, necessary matters concerning application of paragraph (2) shall be prescribed by Cabinet Order.
(Advance notice of investigation to importers, etc.)
Article 105-2.Articles 74-9 (excluding paragraphs (3), (5) and (6)) to 74-11 (excluding paragraphs (4) and (5)) (Advance notice of investigations to taxpayers, etc.; Cases where advance notice is not required; Procedures for terminating investigation) of the Act on General Rules for National Taxes apply mutatis mutandis to the cases where the Director General of Customs requires customs officials to ask importers questions, to carry out inspection or to request importers to produce or submit books and documents, as provided for in item (vi) of paragraph (1) of the preceding Article. In this case, the terms shown in the middle columns of the following table, which correspond to the provisions set forth in the left columns shall be replaced by the terms shown respectively in the right columns, and necessary matters concerning application of these provisions shall be prescribed by Cabinet Order.
Provisions of the Act on the General Rules of National TaxesTerms to be replacedTerms to replace
Paragraph (1) of Article 74-9the District Director of Tax Office, etc. (i.e., the Commissioner of National Tax Agency, the Regional Commissioner of Regional Taxation Bureau, the District Director of Tax Office or the Director General of Customs; hereinafter the same applies in this Article to Article 74-11 (Procedures at the time of completion of investigation) the Director General of Customs
the National Tax Agency, etc. or the customsthe customs
(hereinafter that Article(hereinafter Article 74-11
to the taxpayerto the importer
investigation (in the case of investigation conducted by such customs officials, limited to the investigation conducted after the articles on which consumption tax, etc. is chargeable are withdrawn from customs areas or investigation of international tourist tax; hereinafter the same applies in this Article to that Article investigation
Articles 74-2 to 74-6 (Right of inquiries and inspection of such officials) item (vi) of paragraph (1) of Article 105 of the Customs Act (Authorities of customs officials)
taxpayer (in cases where a tax agent acts on behalf of such taxpayer, including the tax agent)importer
Paragraph (2) of Article 74-9the District Director of Tax Office, etc.the Director General of Customs
taxpayerimporter
Article 74-10the District Director of Tax Office, etc.the Director General of Customs
the taxpayer set forth in item (i) of paragraph (3) of that Articlethe importer
the National Tax Agency etc. or the customsthe customs
national taxescustoms duty
Paragraph (1) of Article 74-11the District Director of Tax Office, etc.the Director General of Customs
national taxescustoms duty
reassessment or determination, etc. (including the notice of tax due prescribed in paragraph (1) of Article 36 (Notice of tax due) (limited to the notice pertaining to item (ii) of that paragraph); hereinafter the same applies in this Article)reassessment, determination or determination for official assessment (hereinafter referred to as “reassessment, determination, etc.” in this Article)
taxpayer (i.e., taxpayer set forth in item (i) of paragraph (3) of Article 74-9 (Advance notice of investigation to a taxpayer, etc.); hereinafter the same applies in this Article)importer
Paragraph (2) of Article 74-11national taxescustoms duty
taxpayerimporter
Paragraph (3) of Article 74-11taxpayerimporter
a return form after the due datespecial declaration after time limit prescribed in paragraph (1) of Article 7-4 (Special declaration after time limit) of the Customs Act
tax return forma written declaration pertaining to such declaration
Paragraph (6) of Article 74-11 taxpayerimporter
filing of a return form after due date or payment of withholding national taxes, etc. filing of a written special declaration after time limit as provided for in paragraph (2) of Article 7-4 of the Customs Act
Articles 74-2 to 74-6 (Right of inquiries and inspection of such officials)item (vi) of paragraph (1) of Article 105 (Authorities of customs officials) of the Customs Act
(Request to government agencies, etc. for cooperation)
Article 105-3.Customs officials may, if it is necessary for performing their official duties pursuant to the provisions of this Act, the Customs Tariff Act or other Act relating to customs duty, request the Government agencies or Government-affiliated agencies to enable them to inspect, or to provide them with books, documents or other materials that may for reference purposes be used for performing their duties or to extend other forms of cooperation.
(Authority of the Director General of Customs in special cases)
Article 106.The Director General of Customs may, when there are reasonable grounds to believe that it is unavoidably necessary for ensuring the implementation of this Act, perform the acts set forth in the following items:
(i)to cause temporary suspension of loading of goods onto, or unloading of goods from, a vessel engaged in foreign trade, etc. or a vessel or aircraft other than a vessel engaged in foreign trade, etc., which carries foreign goods on board or temporary suspension of handling of goods stored in a customs area, or to require any goods to be removed from a customs area within a specified period;
(ii)to cause temporary postponement of departure of a vessel or aircraft or to suspend temporarily its navigation.
(Delegation of authority of the Director General of Customs)
Article 107.The Director General of Customs may, pursuant to the provision of Cabinet Order, delegate part of his authority to the chief of customs branch or of other customs office.
(Territory deemed to be a foreign country)
Article 108.For the purpose of application of this Act, the territory of Japan prescribed by Cabinet Order shall be deemed to be a foreign country until otherwise provided for by law.
(Provision of information)
Article 108-2.The Minister of Finance may provide the authorities that enforce foreign laws and regulations (hereinafter referred to as “foreign customs authorities” in this Article and the next Article) equivalent to the customs laws and regulations with information which, he considers, contributes to execution of their official duties (limited to official duties equivalent to those of the customs as prescribed by the customs laws and regulations; hereinafter the same applies in this Article and the next Article); provided, however, that this does not apply to the case where it is considered that provision of such information is likely to cause difficulty in properly enforcing the customs laws and regulations or otherwise to prejudice the interests of Japan.
(2)The Minister of Finance shall, in providing foreign customs authorities with information provided for in the preceding paragraph, confirm the following matters:
(i)that the foreign customs authorities are authorized to provide the customs authorities of Japan with information equivalent to the information provided for in the preceding paragraph;
(ii)that maintenance of confidentiality is secured under the laws and regulations of the foreign countries at the level equivalent to that of Japan with respect to information provided pursuant to the provision of the preceding paragraph as confidential information;
(iii)that information provided pursuant to the provision of the preceding paragraph is not used by the foreign customs authorities for the purposes other than those contributing to the execution of their official duties.
(3)With regard to information provided pursuant to the provision of paragraph (1), appropriate measures shall be taken so that the information may not be used in criminal proceedings executed by a foreign court or judge (in the next paragraph simply referred to as “criminal proceedings”) without consent prescribed in the next paragraph.
(4)Except in the case falling under any of the following items, the Minister of Finance may, if requested by any foreign customs authorities, give consent to the use of information provided pursuant to the provision of paragraph (1) for criminal proceedings pertaining to such request:
(i)where the offence which is subject to the criminal proceedings pertaining to such request is a political crime or where such request is found to have been made for the purpose of conducting criminal proceedings for a political crime;
(ii)where the acts pertaining to the offence which is subject to criminal proceedings pertaining to such request would not constitute an offence under the laws and regulations of Japan had such acts been committed in Japan;
(iii)where the foreign country which makes such request does not assure that it will accept a similar request from Japan.
(5)The Minister of Finance shall, if he gives consent referred to in the preceding paragraph, obtain in advance confirmation of the Minister of Justice that items (i) and (ii) of that paragraph are not applicable or confirmation of the Minister of Foreign Affairs that item (iii) of that paragraph is not applicable.
(Attendance of witness)
Article 108-3.In the case where any foreign customs authority requests approval of attendance of their officials at the time when Japanese customs officials make inquiries based on the customs laws and regulations, on the grounds that such officials’ attendance is necessary for the execution of their official duties, the Minister of Finance may, if it is considered appropriate to accept such request, approve such attendance; provided, however, that this does not apply to the case where it is considered that approval of such attendance is likely to cause trouble to proper enforcement of customs laws and regulations or otherwise to prejudice the interests of Japan or where no consent is obtained from a person to be inquired under Article 105 (Authority of customs officials) (including the case where applied mutatis mutandis pursuant to other Acts relating to customs duty).
(2)The Minister of Finance shall, if he intends to approve attendance of officials of foreign customs authorities as prescribed in the preceding paragraph, confirm the following matters:
(i)that the foreign customs authorities may approve such attendance of the officials of the customs authorities of Japan as is equivalent to the attendance prescribed in the preceding paragraph;
(ii)that maintenance of confidentiality is secured at the same level as that of Japan under the laws and regulations of the foreign country concerned with respect to the information obtained under the attendance provided for in the preceding paragraph (excluding information already made publicly available).
Article 108-4.A person who exports goods set forth in item (i) of paragraph (1) of Article 69-2 (Goods the exportation of which is prohibited) (including a person who reships (excluding reshipment ordered to be made pursuant to the provision of paragraph (2) of Article 69-11 (Goods the importation of which is prohibited)) foreign goods (excluding goods temporarily landed) from Japan to a foreign country) shall be punished by imprisonment with work for not more than ten years or a fine not exceeding thirty million yen, or both.
(2)A person who exports goods set forth in items (ii) to (iv) of paragraph (1) of Article 69-2 (including a person who reships (excluding reshipment made by a person who may, under other laws and regulations, reship goods set forth in items (iii) and (iv) of that paragraph pursuant to the provision of such other laws and regulations and reshipment ordered to be made pursuant to the provision of paragraph (2) of Article 69-11) foreign goods (excluding goods temporarily landed) from Japan to a foreign country) shall be punished by imprisonment with work for not more than ten years or a fine not exceeding ten million yen, or both.
(3)The preceding two paragraphs shall also apply to a person who commences any of the offences referred to in these two paragraphs without completing it.
(4)A person who prepares with the intention of committing the offence referred to in paragraph (1) shall be punished by imprisonment with work for not more than five years or a fine not exceeding thirty million yen, or both.
(5)A person who prepares with the intention of committing the offence referred to in paragraph (2) shall be punished by imprisonment with work for not more than five years or a fine not exceeding five million yen, or both.
Article 109.A person who imports goods set forth in items (i) to (vi) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) shall be punished by imprisonment with work for not more than ten years or a fine not exceeding thirty million yen, or both.
(2)A person who imports goods set forth in items (vii) to (x) of paragraph (1) of Article 69-11 shall be punished by imprisonment with work for not more than ten years or a fine not exceeding ten million yen, or both.
(3)The preceding two paragraphs shall also apply to a person who commences any of the offences referred to in these two paragraphs without completing it.
(4)A person who prepares with the intention of committing the offence referred to in paragraph (1) shall be punished by imprisonment with work for not more than five years or a fine not exceeding thirty million yen, or both.
(5)A person who prepares with the intention of committing the offence referred to in paragraph (2) shall be punished by imprisonment with work for not more than five years or a fine not exceeding five million yen, or both.
Article 109-2.A person who stores goods (limited to those arrived in Japan for purposes other than for importation) set forth in items (i) to (iv), (v-2) and (vi) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) in a customs area in violation of paragraph (2) of Article 30 (Restriction on places for storage of foreign goods) or transports such goods as foreign goods in violation of Article 65-3 (Goods the transportation of which is not permitted under customs transit) shall be punished by imprisonment with work for not more than ten years or a fine not exceeding ten million yen, or both.
(2)A person who stores goods set forth in items (viii) to (x) of paragraph (1) of Article 69-11 (limited to those arrived in Japan for purposes other than for importation; in the case of goods set forth in item (ix) of that paragraph, those which infringe solely circuit layout design right are excluded) in a customs area in violation of paragraph (2) of Article 30 or a person who transports such goods as foreign goods in violation of Article 65-3 shall be punished by imprisonment with work for not more than ten years or a fine not exceeding seven million yen, or both.
(3)The preceding two paragraphs shall also apply to a person who commences any of the offences referred to in these two paragraphs without completing it.
(4)A person who prepares with the intention of committing the offence referred to in paragraph (1) shall be punished by imprisonment with work for not more than five years or a fine not exceeding five million yen, or both.
(5)A person who prepares with the intention of committing the offence referred to in paragraph (2) shall be punished by imprisonment with work for not more than five years or a fine not exceeding three million yen, or both.
Article 110.A person who falls under any of the following items shall be punished by imprisonment with work for not more than ten years or a fine not exceeding ten million yen, or both:
(i)a person who, by deception or other wrongful act, evades payment of customs duty or receives refund of customs duty;
(ii)a person who imports goods for which customs duty is to be paid without paying customs duty by deception or other wrongful act.
(2)In the case where, through deception or other wrongful act of a customs broker, customs duty is evaded or refunded, or goods for which customs duty is to be paid are imported without paying customs duty, the preceding paragraph shall also apply to the customs broker who has committed such act.
(3)The preceding two paragraphs shall also apply to a person who commences any of the offences referred to in these two paragraphs without completing it.
(4)In the case where the amount calculated by multiplying the amount of customs duty or the amount of refund of customs duty, pertaining to the offence referred to in the preceding three paragraphs by a factor of ten exceeds ten million yen, the fine referred to in the preceding three paragraphs may, where circumstances so warrant, be more than ten million yen, but not more than the amount equivalent to ten times the amount of the customs duty or the amount of refund of customs duty.
(5)A person who prepares with the intention of committing the offence referred to in paragraph (1) or (2) shall be punished by imprisonment with work for not more than five years or a fine not exceeding five million yen, or both.
(6)In the case where the amount calculated by multiplying the amount of customs duty or the amount of refund of customs duty, pertaining to the offence referred to in the preceding paragraph by a factor of ten exceeds five million yen, the fine prescribed in the preceding paragraph may, where circumstances so warrant, be more than five million yen, but not more than the amount equivalent to ten times the amount of the customs duty or the amount of refund of customs duty.
Article 111.A person who falls under any of the following items shall be punished by imprisonment with work for not more than five years or a fine not exceeding ten million yen, or both; provided, however, that in the case where the amount calculated by multiplying the value of goods pertaining to such offence by a factor of five exceeds ten million yen, the fine shall not exceeds five times such value:
(i)a person who, without permission, exports (including reshipment of foreign goods (excluding goods temporarily landed) from Japan to a foreign country; the same applies in the next item and the next paragraph) or imports goods which require permission referred to in Article 67 (Permission of exportation or importation) (including the case where applied mutatis mutandis pursuant to Article 75 (Reshipment of foreign goods); the same applies in the next item and the next paragraph);
(ii)a person who exports or imports goods by making a false declaration or a false certification or by submitting false documents, at the time of declaration or inspection referred to in Article 67.
(2)In the case where goods are exported or imported, based on a false declaration or a false certification made, or false documents submitted by a customs broker at the time of declaration or inspection referred to in Article 67, the preceding paragraph shall also apply to the customs broker.
(3)The preceding two paragraphs shall also apply to a person who commences the offence referred to in these two paragraphs without completing it.
(4)A person who prepares with the intention of committing the offence referred to in paragraph (1) or (2) shall be punished by imprisonment with work for not more than three years or a fine not exceeding five million yen, or both; provided, however, that in the case where the amount calculated by multiplying the value of goods pertaining to such offence by a factor of five exceeds five million yen, the fine shall not exceeds five times such value.
Article 112.A person who knowingly transports, retains, acquires with or without compensation or mediates, or arranges disposal of (hereinafter these acts are referred to as “transportation, etc.” in this Article) goods pertaining to the offence referred to in paragraph (1) or (2) of Article 108-4 (Offence to export goods the exportation of which is prohibited), paragraph (1) or (2) of Article 109 (Offence to import goods the importation of which is prohibited), paragraph (1) or (2) of Article 109-2 (Offence to store, in a customs area, goods the importation of which is prohibited, etc.) or paragraph (1) of Article 110 (Offence to evade customs duty, etc.) shall be punished by imprisonment with work for not more than five years or a fine not exceeding five million yen, or both.
(2)In the case where the amount calculated by multiplying the amount of customs duty or the amount of refund of customs duty, pertaining to the offence referred to in paragraph (1) of Article 110, with respect to goods pertaining to the offence referred to in the preceding paragraph by a factor of five exceeds five million yen, the fine referred to in the preceding paragraph may, where circumstances so warrant, be more than five million yen, but not more than the amount equivalent to five times such amount of the customs duty or amount of refund of customs duty.
(3)A person who knowingly carries out transportation, etc. of goods pertaining to the offence referred to in paragraph (1) of the preceding Article shall be punished by imprisonment with work for not more than three years or a fine not exceeding five million yen, or both; provided, however, that in the case where the amount calculated by multiplying the value of goods pertaining to such offence by a factor of three exceeds five million yen, the fine shall not exceeds three times such value.
Article 112-2.A person who violates paragraph (6) of Article 13 (Uses for purposes other than for those intended, etc.) of the Customs Tariff Act (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 19 of that Act) or paragraph (2) of Article 20-2 (Uses for purposes other than for those intended, etc.) of the same Act, shall be punished by imprisonment with work for not more than one year or a fine not exceeding two million yen.
Article 113.A master of a vessel or a captain of an aircraft (including a person acting for a master or captain; hereinafter the same applies in paragraph (1) of Article 114 and paragraph (1) of Article 115 (Offence to fail to make a report, etc.)) who brings a vessel engaged in foreign trade, etc. into or out of a closed port in violation of paragraph (1) of Article 20 (Entry into, or departure from a closed port) shall be punished by imprisonment with work for not more than three years or a fine not exceeding three million yen.
Article 113-2.A person who fails to file a written special declaration within time limit for filing without justifiable reasons shall be punished by imprisonment with work for not more than one year or a fine not exceeding two million yen; provided, however, that he may be exculpated from the punishment, where circumstances so warrant.
Article 114.A person who falls under any of the following items shall be punished by imprisonment with work for not more than one year or a fine not exceeding five hundred thousand yen:
(i)a master of a vessel or a captain of an aircraft who brings a vessel or aircraft into a port without making a report prescribed in paragraph (1), (4) or (9) of Article 15 (Procedures for entry into a port) or by making a false report;
(ii)a master of a vessel or a captain of an aircraft who fails to submit documents prescribed in paragraph (2), (5) or (10) of Article 15 or submits false documents;
(iii)a master of a vessel who fails to submit an entrance notice or vessel’s stores manifest provided for in paragraph (3) of Article 15 in violation of that paragraph or submits a false entrance notice or a false vessel’s store manifest;
(iv)a master of a vessel who fails to produce, in violation of paragraph (3) of Article 15, a certificate of vessel’s country of registry or a document issued in lieu thereof, as provided for in that paragraph;
(v)a captain of an aircraft who, in violation of paragraph (11) of Article 15, fails to submit an entrance notice provided for in that paragraph or submits a false entrance notice;
(vi)a master of a vessel or a captain of an aircraft who brings a vessel or aircraft out of an open port or a customs airport without permission prescribed in the first sentence of paragraph (1) of Article 17 (Procedures for departure from a port);
(vii)a master of a vessel or a captain of an aircraft who fails to meet the request for submission of documents prescribed in the second sentence of paragraph (1) of Article 17 or submits false documents;
(viii)a master of a vessel who brings a vessel out of a port without submitting an entrance notice provided for in paragraph (2) of Article 18 (Simplified procedures for entry into, or departure from a port) in violation of that paragraph or submits a false entrance notice, or a captain of an aircraft who, in violation of paragraph (4) of that Article, brings an aircraft out of an airport without issuing a notification prescribed in that paragraph or issues a false notification;
(ix)a captain of an aircraft who brings the aircraft into an airport without making a report prescribed in the proviso to paragraph (3) of Article 18 or by making a false report;
(x)a captain of an aircraft who fails to submit documents prescribed in the proviso to paragraph (3) or paragraph (4) of Article 18 or submits false documents;
(xi)a master of a vessel or a captain of an aircraft who fails to make a notification prescribed in paragraph (2) of Article 20 (Entry into, or departure from a closed port);
(xii)a master of a vessel or a captain of an aircraft who fails to make a notification prescribed in Article 21 (Temporary landing of foreign goods) or makes a false notification;
(xiii)a master of a vessel or a captain of an aircraft who fails to make a notification prescribed in Article 22 (Notification, etc. of a call at a foreign port of a coasting vessel, etc.) or fails to submit a manifest provided for in that Article;
(xiv)a master of a vessel or a captain of an aircraft who fails to make a notification or makes a false notification in violation of paragraph (1) of Article 25 (Change in the status of vessels or aircraft) and uses a vessel or aircraft other than a vessel engaged in foreign trade, etc. as a vessel engaged in foreign trade, etc., or uses a vessel engaged in foreign trade, etc. as a vessel or aircraft other than a vessel engaged in foreign trade, etc.
(2)In the case where the acts to be performed by a master or captain of a vessel engaged in foreign trade, etc. are, pursuant to the provision of Article 26 (Acts of a master of a vessel or a captain of an aircraft by procuration) performed by an owner, etc. of such vessel, etc. (i.e., an owner, etc. provided for in that Article), if such owner, etc. falls under any of the following items, he shall be punished by imprisonment with work for not more than one year or a fine not exceeding five hundred thousand yen:
(i)an owner, etc. who makes a false report with respect to a report prescribed in paragraph (1), (4) or (9) of Article 15 (limited to the case where a vessel engaged in foreign trade, etc. pertaining to that report enters an open port or a customs airport);
(ii)an owner, etc. who submits false documents with respect to documents prescribed in paragraph (2), (5) or (10) of Article 15;
(iii)an owner, etc. who submits a false entrance notice or a false vessel’s stores manifest with respect to an entrance notice or a vessel’s stores manifest provided for in paragraph (3) of Article 15;
(iv)an owner, etc. who submits a false entrance notice with respect to an entrance notice provided for in paragraph (11) of Article 15;
(v)an owner, etc. who submits false documents with respect to documents prescribed in the second sentence of paragraph (1) of Article 17;
(vi)an owner, etc. who submits a false entrance notice with respect to an entrance notice provided for in paragraph (2) of Article 18 or makes a false notification with respect to a notification prescribed in paragraph (4) of that Article;
(vii)an owner, etc. who makes a false report with respect to a report prescribed in the proviso to paragraph (3) of Article 18 (limited to the case where an aircraft engaged in foreign trade pertaining to such report enters a customs airport);
(viii)an owner, etc. who submits false documents with respect to documents prescribed in the proviso to paragraph (3) or paragraph (4) of Article 18;
(ix)an owner, etc. who makes a false notification with respect to a notification prescribed in Article 21;
(x)an owner, etc. who makes a false notification with respect to a notification prescribed in paragraph (1) of Article 25 (limited to the case where a vessel or aircraft other than a vessel engaged in foreign trade, etc. pertaining to that notification is used as a vessel engaged in foreign trade, etc. or a vessel engaged in foreign trade, etc., pertaining to that notification is used as a vessel or aircraft other than a vessel engaged in foreign trade, etc.).
Article 114-2.A person who falls under any of the following items shall be punished by imprisonment with work for not more than one year or a fine not exceeding five hundred thousand yen:
(i)a person who fails to make a report prescribed in paragraph (7), (8) or (13) of Article 15 (Procedures for entry into a port) or makes a false report;
(ii)a person who fails to make a report prescribed in paragraph (2) of Article 15-2 (Report on matters relating to cargoes loaded) or makes a false report;
(iii)a person who loads or unloads goods without making a report prescribed in paragraph (1) of Article 16 (Loading or unloading of goods) and without submitting documents, or by making a false report or submitting false documents, or a person who loads or unloads goods without submitting documents prescribed in paragraph (2) of that Article or by producing false documents;
(iv)a person who, in violation of paragraph (3) of Article 16, unloads cargoes without obtaining permission prescribed in the proviso to that paragraph;
(v)a person who fails to make a report prescribed in paragraph (4) of Article 17 (Procedures for departure from a port) or makes a false report;
(vi)a person who fails to make a report prescribed in paragraph (4) of Article 20 (Entry into, or departure from a closed port) or makes a false report;
(vii)a person who loads vessel’s or aircraft’s stores in violation of paragraph (1) or (2) of Article 23 (Loading, etc. of vessel’s or aircraft’s stores);
(viii)a person who fails to submit documents prescribed in the main clause of paragraph (5) of Article 23 or submits false documents;
(ix)a person who traffics, or loads or unloads goods in violation of paragraph (1), (2) or (4) of Article 24 (Traffic, etc. between vessels or aircraft and land);
(x)a person who transports foreign goods in violation of paragraph (1) or (3) of Article 63 (Customs transit), paragraph (1) or (2) of Article 63-2 (Special provisions for customs transit) or paragraph (1) or (2) of Article 63-9 (Customs transit of postal items);
(xi)a person who fails to obtain verification prescribed in the main clause of paragraph (5) of Article 63, paragraph (3) of Article 63-2 or paragraph (3) of Article 63-9;
(xii)a person who transports, in violation of paragraph (1) of Article 64 (Transportation of wreckage, etc.), foreign goods set forth in the items of that paragraph, or a person who fails to submit documents in violation of paragraph (3) of that Article;
(xiii)a person who transports domestic goods on board a vessel engaged in foreign trade, etc. from one place to another in Japan in violation of paragraph (1) of Article 66 (Transportation of domestic goods) or who fails to submit documents in violation of paragraph (2) of that Article;
(xiv)a person who gives a false proof at the time of inspection referred to in the proviso to paragraph (1) of Article 76 (Simplified procedures for exportation or importation of postal items) or other customs examination pertaining to postal items;
(xv)a person who fails to make a report prescribed in paragraph (2) of Article 77-5 (Rectification of illegal acts, etc.) or makes a false report;
(xvi)a person who does not answer to questions of customs officials prescribed in paragraph (1) of Article 105 (Authority of customs officials) or makes a false statement, or refuses, interferes with or evades the execution of the official duties;
(xvii)a person who refuses, without justifiable reasons, the request to produce or submit articles prescribed in item (iv-2) or (vi) of paragraph (1) of Article 105, or produces or submits books and documents or other articles (including copies thereof) containing false statements or records;
(xviii)a person who refuses, interferes with or evades the execution of disposition of the Director General of Customs prescribed in Article 106 (Authority of the Director General of Customs in special cases) (including a person to whom part of the authority is delegated pursuant to the provision of Article 107 (Delegation of authority of the Director General of Customs)).
Article 115.A person who falls under any of the following items shall be punished by imprisonment with work for not more than one year or a fine not exceeding three hundred thousand yen:
(i)a master of a vessel or a captain of an aircraft who brings a vessel or aircraft into a port, without making a report prescribed in paragraph (1) of Article15-3 (Procedures for entry into a port of special vessels, etc.) or by making a false report;
(ii)a master of a vessel or a captain of an aircraft who fails to submit documents prescribed in paragraph (2) of Article 15-3 or submits false documents;
(iii)a master of a vessel or a captain of an aircraft who, in violation of paragraph (3) of Article 15-3, fails to submit an entrance notice provided for in that paragraph or submits a false entrance notice;
(iv)a master of a vessel or a captain of an aircraft who, in violation of the first sentence of paragraph (1) of Article 17-2 (Procedures for departure from a port of special vessels, etc.), brings a vessel or aircraft out of a port without submitting a clearance notice provided for in that paragraph or by submitting a false clearance notice;
(v)a master of a vessel or a captain of an aircraft who fails to meet the request for submitting a document prescribed in the second sentence of paragraph (1) of Article 17-2 or who submits a false document;
(vi)a master of a vessel or a captain of an aircraft who brings a vessel or aircraft into a port, without making a report prescribed in the proviso to paragraph (1) or the proviso to paragraph (3) of Article 18-2 (Simplified procedures for entry into, or departure from a port, of special vessels, etc.) or by making a false report;
(vii)a master of a vessel or a captain of an aircraft who fails to submit documents prescribed in the proviso to paragraph (1), paragraph (2), the proviso to paragraph (3) or paragraph (4) of Article 18-2 or who submits false documents;
(viii)a master of a vessel who, in violation of paragraph (2) of Article 18-2, brings a vessel out of a port without submitting an entrance notice provided for in that paragraph or submits a false entrance notice, or a captain of an aircraft who, in violation of paragraph (4) of that Article, brings an aircraft out of an airport without making a notification prescribed in that paragraph or by making a false notification;
(ix)a master of a vessel or a captain of an aircraft who brings a vessel or aircraft into a port, without making a report prescribed in paragraph (1) of Article 20-2 (Entry into, or departure from a closed port of special vessels, etc.) or by making a false report;
(x)a master of a vessel or a captain of an aircraft who fails to submit documents prescribed in paragraph (2) of Article 20-2 or submits false documents;
(xi)a master of a vessel or a captain of an aircraft who, in violation of paragraph (3) of Article 20-2, fails to submit an entrance notice provided for in that paragraph or submits a false entrance notice;
(xii)a master of a vessel or a captain of an aircraft who, in violation of the first sentence of paragraph (4) of Article 20-2, brings a vessel or aircraft out of a port without submitting a clearance notice provided for in that paragraph or by submitting a false clearance notice;
(xiii)a master of a vessel or a captain of an aircraft who fails to meet the request for submitting a document prescribed in the second sentence of paragraph (4) of Article 20-2 or submits a false document;
(xiv)a master of a vessel or a captain of an aircraft who uses a coasting vessel, etc. as a special vessel, etc. or uses a special vessel, etc. as a coasting vessel, etc. without making a notification in violation of paragraph (2) of Article 25 (Change in the status of vessels or aircraft) or by making a false notification.
(2)In the case where the acts required to be performed by a master or captain of a special vessel, etc. under Article 26 (Acts of master of a vessel or of captain of an aircraft by procuration) are performed by an owner, etc. of the special vessel, etc. (i.e., an owner, etc. as provided for in that Article), if such owner, etc. falls under any of the following items, he shall be punished by imprisonment with work for not more than one year or a fine not exceeding three hundred thousand yen:
(i)an owner, etc. who makes a false report with respect to a report prescribed in paragraph (1) of Article 15-3 (limited to the case where a special vessel, etc. pertaining to such report enters an open port or a customs airport);
(ii)an owner, etc. who submits false documents with respect to documents prescribed in paragraph (2) of Article 15-3;
(iii)an owner, etc. who submits a false entrance notice with respect to an entrance notice provided for in paragraph (3) of Article 15-3;
(iv)an owner, etc. who submits a false clearance notice with respect to a clearance notice provided for in the first sentence of paragraph (1) of Article 17-2;
(v)an owner, etc. who submits a false document with respect to a document provided for in the second sentence of paragraph (1) of Article 17-2;
(vi)an owner, etc. who makes a false report with respect to a report prescribed in the proviso to paragraph (1) or the proviso to paragraph (3), of Article 18-2 (limited to the case where a special vessel, etc. pertaining to such report enters an open port or a customs airport);
(vii)an owner, etc. who submits false documents with respect to documents prescribed in the proviso to paragraph (1), paragraph (2), the proviso to paragraph (3) or paragraph (4), of Article 18-2;
(viii)an owner, etc. who submits a false entrance notice with respect to an entrance notice provided for in paragraph (2) of Article 18-2 or makes a false notification with respect to a notification prescribed in paragraph (4) of that Article;
(ix)an owner, etc. who makes a false report with respect to a report prescribed in paragraph (1) of Article 20-2 (limited to the case where a special vessel, etc. pertaining to such report enters a closed port);
(x)an owner, etc. who submits false documents with respect to documents prescribed in paragraph (2) of Article 20-2;
(xi)an owner, etc. who submits a false entrance notice with respect to an entrance notice provided for in paragraph (3) of Article 20-2;
(xii)an owner, etc. who submits a false clearance notice with respect to a clearance notice provided for in the first sentence of paragraph (4) of Article 20-2;
(xiii)an owner, etc. who submits false documents with respect to documents prescribed in the second sentence of paragraph (4) of Article 20-2;
(xiv)an owner, etc. who makes a false notification with respect to a notification prescribed in paragraph (2) of Article 25 (limited to the case where a coasting vessel, etc. is used as a special vessel, etc. or a special vessel, etc. is used as a coasting vessel, etc.).
Article 115-2.A person who falls under any of the following items shall be punished by imprisonment with work for not more than one year or a fine not exceeding three hundred thousand yen:
(i)a person who, in violation of paragraph (1) of Article 7-9, paragraph (1) of Article 67-8 or paragraph (1) of Article 94 (including the case where applied mutatis mutandis pursuant to paragraph (2) of that Article) (Keeping of books, etc.), fails to record in books, makes a false statement in books or conceals books;
(ii)a person who fails to make a report prescribed in paragraph (5) of Article 15-3 (Procedures for entry into a port of special vessels, etc.) or makes a false report;
(iii)a person who does not make a report prescribed in paragraph (3) of Article 17-2 (Procedures for departure from a port of special vessels, etc.) or who makes a false report;
(iv)a person who, in violation of Article 19 (Loading or unloading of cargoes outside official office hours), fails to make a notification, or loads or unloads cargoes by making a false notification;
(v)a person who fails to make a report prescribed in paragraph (6) of Article 20-2 (Entry into, or departure from a closed port of special vessels, etc.) or makes a false report;
(vi)a person who, in violation of Article 32 (Temporary taking out of samples) (including the case where applied mutatis mutandis pursuant to paragraph (1) of Article 36 (Application mutatis mutandis of the provision concerning a customs area, etc.)), temporarily takes out foreign goods as samples without permission;
(vii)a person who, in violation of Article 34-2 or Article 61-3 (Obligation of record keeping) (including the case where applied mutatis mutandis pursuant to Article 62-7 (Application mutatis mutandis of the provision concerning a customs warehouse and customs factory), fails to record in books, makes a false statement in books or conceals books;
(viii)a person who, in violation of paragraph (2) of Article 36, performs inspection, repacking, sorting or other normal handling operations of goods;
(ix)a person who performs acts other than those permitted to be performed in a designated customs area or a customs warehouse pursuant to the provision of paragraph (1) or (2) of Article 40 (Handling of goods) (including the case where applied mutatis mutandis pursuant to Article 49 (Application mutatis mutandis of the provision concerning a designated customs area)) with respect to foreign goods or goods destined for export;
(x)a person who, in violation of paragraph (1) of Article 61 (Work using customs manufacturing procedures outside a customs factory) (including the case where applied mutatis mutandis pursuant to Article 62-15 (Application mutatis mutandis of the provision concerning a customs warehouse, customs factory and customs display area)), brings, without permission, foreign goods out of a customs factory or integrated customs area for work using customs manufacturing procedures;
(xi)a person who, in violation of paragraph (1) of Article 43-3 (Approval for storage of foreign goods), as applied mutatis mutandis pursuant to Article 61-4 (Application mutatis mutandis of the provision concerning a customs warehouse) or Article 62-10 (Approval for storage of foreign goods, etc.), uses foreign goods for work using customs manufacturing procedures or who performs the acts set forth in item (ii) or (iii) of paragraph (1) of Article 62-8 (Permission of an integrated customs area), without obtaining approval;
(xii)a person who performs acts other than those permitted to be performed in a customs display area or integrated customs area with respect to foreign goods pursuant to the provision of paragraph (3) of Article 62-2 (Permission of a customs display area) or paragraph (1) of Article 62-8;
(xiii)a person who fails to make a declaration prescribed in paragraph (1) of Article 62-3 (Procedures pertaining to foreign goods to be brought into a customs display area), makes a false declaration or performs, without obtaining approval of the Director General of Customs referred to in that paragraph, acts referred to in paragraph (3) of Article 62-2 (excluding acts deemed to be permitted pursuant to the provision of paragraph (4) of Article 62-3);
(xiv)a person who, in violation of paragraph (1) of Article 62-4 (Restrictions, etc. on places for storage of goods for sale, etc.) (including the case where applied mutatis mutandis pursuant to Article 62-15), stores goods referred to in that paragraph in a place other than restricted places, fails to meet the request prescribed in that paragraph or makes a false report;
(xv)a person who, in violation of Article 62-5 (Permission of use outside a customs display area) (including the case where applied mutatis mutandis pursuant to Article 62-15), brings foreign goods out of a customs display area or an integrated customs area for use at a place other than a customs display area or integrated customs area without obtaining permission;
(xvi)a person who brings foreign goods provided for in Article 62-11 (Notification of bringing goods for sale, etc.) into an integrated customs area, without making a notification prescribed in that Article or by making a false notification.
Article 115-3.A person who divulges any secrecy in violation of paragraph (1) of Article 69-21 (Technical advisers) shall be punished by imprisonment with work for not more than six months or a fine not exceeding five hundred thousand yen.
Article 116.A person who, due to gross negligence, commits an offence prescribed in item (ii) of paragraph (1) of Article 111 (Offence of exportation or importation without permission, etc.), Article 113 (Offence of entering or departing from a closed port without obtaining permission), Article 114, Article 114-2 (excluding items (xvi) and (xvii)), Article 115 (Offence of failure to make a report, etc.) or Article 115-2 (excluding items (i), (vii) and (xvi)) (Offence of failure to record in books, etc.) shall be punished by a fine prescribed respectively in these Articles.
Article 117.When a representative of a juridical person or an agent, a worker or other employee of a juridical person or of an individual has, with respect to business or property of the juridical person or individual, committed an offence falling under Articles 108-4 to 112 (Offence of exporting goods the exportation of which is prohibited; Offence of importing goods the importation of which is prohibited; Offence of storing in a customs area, etc. goods the importation of which is prohibited; Offence of evading customs duty, etc.; Offence of exporting or importing goods without obtaining permission, etc.; Offence of transporting smuggled goods, etc.), Article 112-2 (Offence of using goods for purposes other than for intended purpose), Article 113-2 (Offence of failure to file a written special declaration before time limit for filing), Article 114-2 (Offence of failure to make a report, etc.), Article 115-2 (Offence of failure to record in books, etc.) or the preceding Article (excluding an offence pertaining to Article 113 (Offence of entering or departing from a closed port without permission), Articles 114 and 115 (Offence of failure to make a report, etc.)), not only is the offender punished, but also such juridical person or individual is punished by a fine prescribed respectively in these Articles.
(2)The period of prescription in cases where a fine, pursuant to the provision of the preceding paragraph, is imposed on a juridical person or an individual for having committed the offence referred to in Articles 108-4 to 109-2, paragraph (1) to (3) or (5) of Article 110 or paragraphs (1) to (3) of Article 111 or paragraph (1) of Article 112 shall be the period of prescription applicable to the offences referred to in these provisions.
(3)An association without legal personality, etc. (i.e., an association or foundation which is not a juridical person and has a provision for its representative or manager; the same applies in the next paragraph) is deemed to be a juridical person and the preceding two paragraphs shall apply accordingly.
(4)In the case where paragraph (1) applies to an association without legal personality, etc., its representative or manager shall represent the association without legal personality, etc. for its judicial proceedings, and the provisions of Acts relating to criminal procedure in the case where a juridical person stands as the accused or suspect apply mutatis mutandis.
Article 118.Goods pertaining to offences referred to in Articles 108-4 to 111 (Offence of exporting goods the exportation of which is prohibited; Offence of importing goods the importation of which is prohibited; Offence of storing in a customs area, etc. goods the importation of which is prohibited; Offence of evading customs duty, etc.; Offence of exportation or importation without permission, etc.) (in the case of goods pertaining to the offence referred to in Article 110 or 111, limited to import-restricted goods, etc.), a vessel or aircraft used for such offence or goods pertaining to the offence referred to in Article 112 (Offence to transport smuggled goods, etc.) (limited to goods pertaining to the offence referred to in Article 108-4 or 109 and import-restricted goods, etc.) (hereinafter in this Article collectively referred to as “goods pertaining to offence, etc.”) shall be confiscated; provided, however, that this does not apply to the case where goods pertaining to offence, etc. are owned by a person who is not an offender and falls under any of the following items:
(i)where it is found that he has, without knowing in advance commitment of offence referred to in Articles 108-4 to 112, continuously possessed goods pertaining to offence, etc. since the offence was committed;
(ii)where it is found that he unknowingly acquired goods pertaining to offence, etc. after the offence set forth in the preceding item was committed.
(2)In the case where goods pertaining to offence, etc. (excluding a vessel or aircraft referred to in the preceding paragraph; hereinafter the same applies in this paragraph) which are to be confiscated pursuant to the provision of the preceding paragraph cannot be confiscated or where they are not confiscated pursuant to the provision of item (ii) of that paragraph (in both cases referred to herein, if the offence pertains to that referred to in Article 112 (Offence of transporting smuggled goods, etc.), limited to an offence pertaining to acquisition of goods referred to in paragraph (1) or (3) of Article 112), an amount equivalent to the value of goods (i.e., the value at the time when the offence was committed) which cannot be confiscated or which are not confiscated shall be collected from the offender.
(3)The term “import-restricted goods, etc.” as used in paragraph (1) means goods pertaining to importation and falling under any one of the following items at the time when the offence referred to in that paragraph was committed with respect to such goods:
(i)goods set forth in the following:
(a)liquors provided for in paragraph (1) of Article 2 (Definitions) of the Liquor Tax Act (Act No. 6 of 1953);
(b)manufactured tobacco provided for in item (iii) of Article 2 (Definitions) of the Tobacco Industry Act (Act No. 68 of 1984) (including substitutes for manufactured tobacco provided for in paragraph (2) of Article 38 (Substitutes for manufactured tobacco) of that Act);
(c)state monopoly goods;
(ii)goods falling under the category of non-liberalized import items, other than those falling under the preceding item (“non-liberalized import items” means items for which an import quota is required to be allocated pursuant to the provisions of the Foreign Exchange and Foreign Trade Act and the order based on that Act) (excluding goods to which an import license referred to in Article 52 (Import license) of that Act is given, goods which are permitted to be imported without such license, goods imported as accompanied goods by a person upon his entry into Japan or imported, as unaccompanied goods, by such person pursuant to the provision of Cabinet Order and postal items).
(4)In cases where goods pertaining to offence, etc. are confiscated or additional collection is made in lieu thereof pursuant to the provision of paragraphs (1) and (2), no customs duty shall be levied on such goods.
(5)In the case where goods pertaining to offence, etc. are not confiscated pursuant to the provision of item (i) of paragraph (1), if customs duty is to be collected, it shall immediately be collected from the owner of such goods; provided, however, that when they are brought into a customs area as foreign goods within such period as may be specified by the Director General of Customs, their importation is deemed not to have taken place.
(6)In the case where the offence referred to in Article 112 (Offence of transporting smuggled goods, etc.) is committed with respect to goods for which customs duty is to be paid (limited to the case where paragraph (3) of Article 97 (Collection of customs duty on lost goods, etc.) or paragraphs (4) to (6) of Article 134 (Collection of customs duty on retained goods, etc.) are not applicable), if the goods pertaining to the offence do not fall under paragraph (2) and a person who imported such goods is unknown, customs duty shall immediately be collected from the offender pertaining to the offence.
(7)Paragraph (4) of Article 97 (Adjustment of procedures for official assessment) applies mutatis mutandis to the case of paragraph (5). In this case, the term “when such foreign goods are possessed by a person who is to make a disposition referred to in that paragraph” in paragraph (4) of the Article 97 shall be read as “when such foreign goods are retained or seized”.
(Inquiry, inspectionexamination, retention, etc.)
Article 119.A customs official may, if it is necessary for investigation of a criminal case, request appearance of a criminal suspect or a witness (hereinafter in this paragraph and paragraph (1) of Article 121 (On-site inspection, search, seizure, etc.) referred to as “criminal suspect, etc.”), question to a criminal suspect, etc., inspect any article possessed or abandoned by a criminal suspect, etc., or retain any article voluntarily submitted or abandoned by a criminal suspect, etc.
(2)A customs official may request a report on necessary matters for investigation of a criminal case by making inquiries to public agencies or public or private organizations.
(Request for disclosure)
Article 120.A customs official may, if a person is found to conceal any article sufficient to substantiate the fact of offence, request that person to disclose such article.
(On-sitethe-spot iinspectionnvestigation, search, seizure, etc.)
Article 121.A customs official, when it is necessary for investigation of a criminal case, may, under a permit issued in advance by a judge of a district court or summary court having jurisdiction over the location of the office of the customs official, conduct on-site inspection, search of the body, articles, domicile or other places, of a criminal suspect, etc., seizure of articles of evidence or articles considered to be confiscated, or seizure of records created under a record copying order (i.e., seizure of recording medium on which necessary electromagnetic records are ordered to be recorded or printed by a person who keeps electromagnetic records or otherwise is authorized to use such records; hereinafter the same applies); provided, however, that the body, articles, domicile or other places, of a witness may be searched only in the case where the situation warrants that articles to be seized are reasonably supposed to be located.
(2)When an article to be seized is a computer, if a recording medium is reasonably supposed to be connected, via telecommunication line, to that computer and to be used to preserve electromagnetic records which have been created or altered or may be altered or erased using that computer, the custom official may, after having copied such electromagnetic records onto that computer or other recording medium, seize that computer or other recording medium.
(3)In the cases referred to in the preceding two paragraphs, customs officials may, in case of urgency, make a disposition referred to in these paragraphs under a permit issued in advance by a judge of a district court or summary court having jurisdiction over the area where articles or places to be inspected, the body, articles or places to be searched, articles to be seized or the address of a person to be ordered to record or print electromagnetic records are located.
(4)A customs official shall, in the case where he requests a permit referred to in paragraph (1) or the preceding paragraph (hereinafter referred to as “permit”, except in Article 136 (Request for expert opinions)), submit materials deemed to substantiate a criminal case.
(5)In the case where a request referred to in the preceding paragraph is made, a judge of a district court or summary court shall issue to a customs official a permit, signed and sealed by the judge, stating the name of a criminal suspect (or, in the case of a juridical person, its name), charged offence, articles or place to be inspected, the body, articles or places to be searched, articles to be seized, the electromagnetic record to be recorded or printed, the name of a person ordered to record or print such record and the name and official post of the requester, the valid period, the statement that the permit may not be executed in any way after expiry of its valid period and in that case shall be returned to the court.
(6)In the case referred to in paragraph (2), the permit shall, in addition to the matters prescribed in the preceding paragraph, specify the scope of the electromagnetic records to be copied from the recording medium connected via telecommunication line to the computer to be seized.
(7)A customs official may deliver the permit to another customs official and have him conduct on-site inspection, search, seizure or seizure of records created under a record copying order.
(Seizure of articles of of items kept or possessed by a person engaged in communication businessproviding communication services)
Article 122.Customs officials may, if it is necessary for conducting investigation of a criminal case, seize, upon receipt of a permit, postal items, postal correspondence or documents relating to telegrams, sent by or to a criminal suspect and kept or possessed by a person engaged in communication business pursuant to the provision of the laws and regulations.
(2)With regard to postal items, postal correspondence or documents relating to telegrams, which do not fall under the preceding paragraph and are kept or possessed by a person engaged in communication business pursuant to the provision of the laws and regulations, customs officials may, upon receipt of a permit, seize such items only in the case where they are reasonably supposed to be related to a criminal case.
(3)In the case where the disposition prescribed in the preceding two paragraphs has been made, a customs official shall notify the addressor or addressee of such disposition; provided, however, that this does not apply to the case where such notification is likely to hinder the investigation of a criminal case.
(Request for preservation of electromagnetic records of communication history)
Article 123.A customs official may, if it is necessary for conducting seizure or seizure of records created under a record copying order, request in writing a person who is engaged in the business of providing facilities for telecommunication used for communication by any other person or who has established, for his own business, equipment for telecommunication for use as a means of communication among unspecified or numerous persons, not to erase the electromagnetic record of the transmission source, its destination, the date and time of communication or other communication history, by specifying the necessary scope of such records and the period not exceeding thirty days. In this case, when it has been found that seizure of such electromagnetic record or seizure of records created under a record copying order is not necessary, such request shall be revoked.
(2)The period for request not to erase the records as provided for in the preceding paragraph may, if it is particularly necessary, be extended for a period not exceeding thirty days; provided, however, that the total period for the request not to erase such records shall not exceed sixty days.
(3)In the case where the request prescribed in paragraph (1) is made, a customs official may, if it is considered necessary, require any person concerned not to divulge matters relating to such request without reason.
(On-sitethe-spot inspectioninvestigation, search or seizure in the case of flagrant offender)
Article 124.A customs official may, in the case where an offence is being committed or has just been committed, conduct on-site inspection, search or seizure referred to in paragraph (1) of Article 121 (On-site inspection, search, seizure, etc.) at the scene of the offence if it is necessary for gathering what is supposed to be used as evidence and if a permit cannot be obtained due to its urgency.
(2)A customs official may, in the case where any person is considered to possess articles actually used for an offence or acquired in connection with an offence or where any person, from evidence which obviously substantiates an offence, is definitely considered to have just committed an offence, if it is necessary for gathering what is supposed to be used as evidence and if a permit cannot be obtained due to its urgency, conduct on-site inspection, search or seizure referred to in paragraph (1) of Article 121 with respect to articles in that person’s possession.
(Disposition in lieu of seizure of recording medium pertaining to electromagnetic record)
Article 125.When an article to be seized is a recording medium pertaining to electromagnetic record, a customs official may make any of the following dispositions instead of seizure of such article:
(i)after having copied, printed or transmitted electromagnetic record to be seized onto other recording medium, to seize such other recording medium;
(ii)after having had a person against whom seizure is to be conducted copy, print or transmit the electromagnetic record to be seized onto other recording medium, to seize such other recording medium.
(Necessary dDisposition necessary at the time of on-sitethe-spot inspectioninvestigation, search, seizure, etc.)
Article 126.A customs official may, if it is necessary for conducting on-site inspection, search, seizure or seizure of records created under a record copying order, open locks, break seals or make other necessary dispositions.
(2)Dispositions referred to in the preceding paragraph may also be made with respect to retained articles, seized articles or seized records created under a record copying order.
(Request to a person subjected to disposition for cooperationnecessary support)
Article 127.If the article to be inspected on-site or to be seized is a recording medium pertaining to an electromagnetic record, customs officials may request a person subject to inspection, search or seizure to provide necessary support including operation of computer.
(Presentation of permit)
Article 128.A permit for on-site inspection, search, seizure or seizure of records created under a record copying order shall be presented to a person subject to such disposition.
(Proof of the status)
Article 129.A customs official shall, when conducting an inquiry, examination, retention, on-site inspection, search, seizure or seizure of records created under a record copying order or requesting disclosure, pursuant to the provision of this Section, carry a certificate for identification and produce it to any person concerned, if requested.
(Assistance fromby police officials, etc.)
Article 130.A customs official may, if it is necessary for conducting on-site inspection, search, seizure or seizure of records created under a record copying order, request assistance from police officials or coast guard officials.
(Attendance of owner, etc.)
Article 131.A customs official shall, when conducting on-site inspection, search, seizure or seizure of records created under a record copying order at a place including a residence of a person, premise or building guarded by another person, vessel, aircraft, vehicle or warehouse, have its owner or administrator (including his representative, agent or any other qualified alternative) or an adult employee or adult relative living together, of the owner or administrator attend such inspection, search or seizure.
(2)In the case referred to in the preceding paragraph, when any person provided for in that paragraph is unable to attend, a customs official shall have a neighbor of adult age, a police official or an official of local public entity attend such inspection, search or seizure.
(3)In the case of conducting on-site inspection, search or seizure pursuant to the provision of Article 124 (On-site inspection, search or seizure in the case of flagrant offender), such inspection, search or seizure, when requiring urgency, is not required to be conducted pursuant to the provision of the preceding two paragraphs.
(4)When searching the body of a female, a customs official shall have another female of adult age attend such search; provided, however, that this does not apply in case of urgency.
(Preparation, etc. of retention inventorylists of retained articles,, etc.)
Article 132.A customs official shall, when conducting retention, seizure or seizure of records created under a record copying order, prepare an inventory of articles so retained or seized and deliver a certified copy thereof to the owner, holder, keeper (including a person subject to the disposition prescribed in Article 125 (Disposition made in lieu of seizure of recording medium pertaining to electromagnetic record)) of the retained or seized articles or other person acting on their behalf.
(TreatmentDisposition of retained articles, etc.)
Article 133.With respect to retained articles, seized articles or seized records created under a record copying order, if they are unfit for transportation or storage, a customs official may, with the consent of the owner, holder or such other person as considered appropriate by the customs official have such person keep these articles or records after having received a storage certificate from such person.
(2)The Director General of Customs, when retained or seized articles were spoiled or deteriorated or they are likely to be spoiled or deteriorate, may, pursuant to the provision of Cabinet Order, offer them for public auction after giving a public notice thereof and may keep the proceeds from such public auction.
(3)Paragraphs (3) and (4) of Article 84 (Public auction or sale of goods in custody, etc.) apply mutatis mutandis to the public auction referred to in the preceding paragraph, and paragraph (5) of that Article applies mutatis mutandis to retained or seized articles.
(Return, etc. of retained articles, etc.)
Article 134.A customs official shall, when it is no longer necessary to keep in custody retained or seized articles or seized records created under a record copying order, return such articles or records to a person who is to receive them.
(2)The Director General of Customs shall, if retained or seized articles or seized records created under a record copying order, referred to in the preceding paragraph cannot be returned for the reason that the domicile or residence of a person who is to receive them is unknown or for other reason, give a public notice of that fact.
(3)When no claim is made for return of retained or seized articles or seized records created under a record copying order, pertaining to the public notice referred to in the preceding paragraph after expiry of six months from the date of the public notice, they shall vest in the national treasury.
(4)In the case referred to in paragraph (1), when customs duty has not been paid for retained or seized articles referred to in that paragraph, such customs duty shall immediately be collected from a person who is to receive such articles (excluding a person who is considered to have possessed these articles without knowing that customs duty has not been paid; hereinafter the same applies in this Article).
(5)In the case where the proceeds from retained or seized articles, offered for public auction pursuant to the provision of paragraph (2) of the preceding Article or sold pursuant to the provision of paragraph (3) of Article 84 (Public auction or sale, of goods kept in custody, etc.), as applied mutatis mutandis pursuant to paragraph (3) of the preceding Article, are returned to a person who is to receive them pursuant to the provision of paragraph (1) of this Article, customs duty and other national taxes chargeable on these articles shall immediately be collected if such customs duty and national taxes have not been paid. In this case, the proceeds shall be allocated to such customs duty and other national taxes.
(6)In the case where the proceeds from retained or seized articles, offered for public auction pursuant to the provision of paragraph (2) of the preceding Article and subsequently taken over by a public prosecutor pursuant to the provision of Article 148 (Transfer of cases to public prosecutor) or the proceeds from foreign goods, sold pursuant to the provisions of the Code of Criminal Procedure are returned to a person who is to receive them pursuant to the provision of that Code, the Director General of Customs shall immediately collect customs duty chargeable on these articles or goods from the person who is to receive such proceeds if such customs duty has not been paid.
(7)Paragraph (4) of Article 97 (Notification from police officials, etc.) applies mutatis mutandis to the cases referred to in the preceding three paragraphs. In this case, the term “when such foreign goods are possessed by a person who is to make a disposition referred to in that paragraph” in paragraph (4) of that Article shall be read as “when such foreign goods are taken into custody or seized”.
(Delivery of recording medium seized after having transmitted, etc.)
Article 135.A customs official shall, in the case where it is no longer necessary to retain a recording medium seized after having transmitted its electromagnetic record or after having had other person transmit such records, pursuant to the provision of Article 125 (Disposition in lieu of seizure of recording medium pertaining to electromagnetic record), if a person subject to the seizure and the owner, holder or keeper of such medium are different, deliver such medium to the person subject to seizure or allow such person to copy the recording medium.
(2)Paragraph (2) of the preceding Article applies mutatis mutandis to the delivery or copying as prescribed in the preceding paragraph.
(3)When no claim for delivery or copying referred to in the preceding paragraph is made even after expiry of six months from the date of public notice prescribed in paragraph (2) of the preceding Article, as applied mutatis mutandis pursuant to the preceding paragraph, such delivery or copying may not be required.
(Commissioning, etc. of provision of expert opinions, etc.)
Article 136.A customs official may, if it is necessary for conducting investigation of a criminal case, commission a person with academic background and experience to provide an expert opinion with respect to retained or seized articles or seized records created under a record copying order, or may commission interpretation or translation.
(2)A person who is commissioned to provide an expert opinion under the preceding paragraph (referred to as “expert” in paragraphs (4) and (5)) may, with permission of a judge of a district court or summary court having jurisdiction over the location of the office of the customs official referred to in the preceding paragraph, dismantle articles pertaining to the commission.
(3)Request for permission referred to in the preceding paragraph shall be made by a customs official.
(4)In the case where a request referred to in the preceding paragraph is made, the judge of court shall, if such request is supposed reasonable, deliver to a customs official a permit with the judge’s name and seal affixed, specifying the name of a criminal suspect (or, in the case of a juridical person, its name), the charged offence, articles to be dismantled, the name of an expert, the official post and name of a requester, its valid period, the fact that the permit may not be executed in any way after expiry of its valid period and shall be returned to the court, its delivery date and the name of the court.
(5)The expert shall produce the permit referred to in the preceding paragraph to a person subject to the disposition referred to in paragraph (2).
(Restrictions on on-sitethe-spot inspectioninvestigation, search, seizure, etc. at night)
Article 137.Any on-site inspection, search, seizure or seizure of records created under a record copying order shall not be conducted from sunset to sunrise unless a permit specifies that it may be conducted at night; provided, however, that this does not apply to the case where such disposition is made during business hours of a hotel, restaurant or any other place where the public may access at night, or where such disposition is made pursuant to the provision of Article 124 (On-site inspection, search or seizure in the case of flagrant offender).
(2)On-site inspection, search, seizure or seizure of records created under a record copying order which starts before sunset may, if it is considered necessary, be continued after sunset.
(Prohibition of entrance and exit during disposition)
Article 138.A customs official may, while conducting, pursuant to the provisions of this Section, inquiry, examination, retention, on-site inspection, search, seizure or seizure of records created under a record copying order or requesting disclosure, prohibit any person from entering and/or leaving, without permission, the place where such disposition takes place.
(Disposition in the case of suspension of execution)
Article 139.In the case where execution of a permit for on-site inspection, search, seizure or seizure of records created under a record copying order is suspended, the place under execution may be closed up or may be put under guard until execution is completed, if necessary.
(Delivery of search certificate)
Article 140.When no article of evidence or article subject to confiscation has been found in search, a customs official shall, upon request from a person subject to the search, deliver a certificate stating such fact.
(Preparation of record of investigation)
Article 141.A customs official shall, when having conducted an inquiry pursuant to the provision of this Section, prepare a record of investigation and have a person who has been inquired verify the record by having that person inspect or by reading the record to that person, and when that person requests for any addition, removal or alteration, the customs official shall include that person’s statement in the record and affix a signature and seal on the record, together with that person; provided, however, that when that person does not or cannot affix signature or seal on the record, it would be sufficient to append a note to that effect.
(2)A customs official shall, when having conducted an inspection or retention pursuant to the provision of this Section, prepare a record thereof and affix his signature and seal thereon.
(3)A customs official shall, when having conducted on-site inspection, search, seizure or seizure of records created under a record copying order pursuant to the provision of this Section, prepare a record and produce the record to a witness, and the customs official shall sign and seal the record, together with the witness; provided, however, that if the witness does not or cannot affix signature or seal on the record, it would be sufficient to append a note to that effect.
(Execution of official duties outside jurisdiction area)
Article 142.A customs official may, if it is necessary for conducting investigation of a criminal case, execute his official duties outside the jurisdiction area of the customs office of that official.
(Notification by public officials other than customs officials)
Article 143.When a public official other than a customs official detects or investigate a case of suspected offence, he shall immediately notify the customs of that fact.
(Accusation of criminal cases relating to customs duty pertaining to goods to which self-assessment system applies)
Article 144.A customs official shall immediately file an accusation with a public prosecutor when the customs official is convinced that there exists an offence, through investigation of a criminal case relating to customs duty pertaining to goods to which the self-assessment system applies (limited to the case pertaining to the offence referred to in paragraph (1) of Article 110 (Offence of evading customs duty, etc.) (limited to an offence pertaining to a person who evaded customs duty provided for in item (i) of that paragraph and including an offence pertaining to a person who has commenced to commit an offence without completing it and to whom, pursuant to the provision of paragraph (3) of that Article, paragraph (1) applies) and including the case pertaining to the offence referred to in item (ii) of paragraph (1) of Article 111 (Offence of exportation, importation, etc. without obtaining permission) in the case where deception or other illegal acts (limited to those pertaining to a person who has evaded customs duty prescribed in item (i) of paragraph (1) of Article 110) falls under the offence referred to in that item; referred to as “criminal case relating to customs duty to which self-assessment system applies” in the next Article).
(Report or accusation by a customs officials)
Article 145.A customs official shall, upon completion of investigation of a criminal case (excluding a criminal case relating to customs duty to which the self-assessment system applies; hereinafter the same applies), report the result of his investigation to the Director General of Customs; provided, however, that if the situation falls under any of the following cases, an accusation shall immediately be filed with a public prosecutor:
(i)when the residence of a criminal suspect is unknown;
(ii)when it is likely that a criminal suspect absconds;
(iii)when it is likely that any articles deemed to be used as evidence might be concealed or destroyed.
(Notified administrative disposition, etc. by the Director General of Customs)
Article 146.The Director General of Customs shall, when he is convinced, through investigation of a criminal case, that an offense has been committed, notify in writing, with clear indication of reasons, that the amount of money equivalent to a fine, articles to be confiscated, the amount of money equivalent to the amount to be subsequently collected and the expenses required for services of documents, transportation and storage of seized articles or seized records created under a record copying order shall be delivered to the customs. In this case, with regard to articles to be confiscated, he may notify the fact that only application for payment should be made.
(2)In the case referred to in the preceding paragraph, if the situation is found to fall under any of the following items, the Director General of Customs shall, notwithstanding the provision of that paragraph, immediately file an accusation with a public prosecutor:
(i)where circumstances warrant that imprisonment with work shall be imposed;
(ii)where an offender does not have financial resources to fulfill a notified disposition.
(3)When there is any miscalculation, clerical error or any other clear error similar thereto in the notification prescribed in paragraph (1), the Director General of Customs may, by his authority, correct such notification, provided that such correction is made before the offender fulfills a notified disposition or an accusation is filed pursuant to the provision of the preceding paragraph or the next Article.
(4)When a notification is issued pursuant to the provision of paragraph (1), the statute of limitations for prosecution shall be suspended and the suspended period shall commence to run when twenty days elapse from the day following the date on which an offender receives such notification.
(5)In the case where an offender fulfills the notification referred to in paragraph (1) (in the case where any correction prescribed in paragraph (3) is made, the notification issued after such correction; the same applies in the next paragraph and paragraph (1) of the next Article), he shall not be prosecuted for the same case.
(6)In the case where an offender fulfills the notification referred to in the second sentence of paragraph (1), if he possesses articles to be confiscated, he has the obligation to keep such articles until they are offered for public auction or other necessary disposition is made; provided, however, that the expense for storage of such articles may not be claimed.
(Non-complianceperformance with of notified administrative disposition and accusation)
Article 147.In the case where an offender receives a notification referred to in paragraph (1) of the preceding Article (in the case where correction prescribed in paragraph (3) of that Article is made, such correction; hereinafter in this Article referred to as “notification, etc.”), if he fails to fulfill the notification, etc. within twenty days from the day following the date of receipt of the notification, etc., the Director General of Customs shall file an accusation with a public prosecutor; provided, however, that this does not apply to the case where the offender, even after expiry of that period, has fulfilled the notification, etc. before filing of the accusation.
(2)The preceding paragraph shall also apply to the case where the notification, etc. cannot be issued for the reason that the residence of an offender is unknown or that he refuses to receive any document pertaining to the notification, etc. or for other reason.
(Transfer of cases to public prosecutor)
Article 148.A criminal case shall not be subject to criminal proceedings unless accusation is filed by a customs official pursuant to the provision of the proviso to Article 145 (Report or accusation by customs officials) or by the Director General of Customs pursuant to the provision of paragraph (2) of Article 146 (Notified administrative disposition, etc. by the Director General of Customs) or the preceding Article.
(2)Accusation prescribed in Article 144 (Accusation of a criminal case relating to customs duty pertaining to goods to which self-assessment system applies) or accusation referred to in the preceding paragraph shall be made in writing, accompanied by a record of investigation provided for in the paragraphs of Article 141 (Preparation of record of investigation), and retained or seized articles, or seized records created under a record copying order, if any, shall be transferred to the prosecutor, together with a retention or seizure inventory or a seizure inventory of records created under a record copying order.
(3)In the case where retained or seized articles or seized records created under a record copying order, as referred to in the preceding Article are those kept pursuant to the provision of paragraph (1) of Article 133 (Treatment of retained articles, etc.), they shall be transferred to a prosecutor, using a storage certificate referred to in that paragraph, and a person who keeps them pursuant to the provision of that paragraph shall be so notified.
(4)When retained or seized articles are transferred pursuant to the provision of the preceding two paragraphs, they are deemed to be seized by a prosecutor pursuant to the provision of the Code of Criminal Procedure.
(5)Accusation referred to in paragraph (1) may not be revoked.
(Notification if in cases where it is not convinced ofthat a criminal offence has taken place, etc.)
Article 149.In the case where the Director General of Customs is not convinced of a criminal offence through investigation of a criminal case, he shall notify a criminal suspect thereof. In this case, he shall order to release any retained or seized articles or seized records created under a record copying order, if any.