Latest Revision: Act No.12 of March 31, 2021
Customs Act
Table of Contents
(Purpose)
Article 1.This Act provides for the necessary matters for proper handling of the customs procedures 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 the orders based on this Act, the definitions of the terms set forth in the following items shall be as prescribed respectively in these items:
(i)“importation” means bringing into Japan 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 (or, with respect to goods passing through a customs area, withdrawal of these goods into Japan through a customs area);
(ii)“exportation” means sending domestic goods out to a foreign country;
(iii)“foreign goods” means goods the exportation of which has been permitted and goods which have 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 deficient declaration, 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)“coastal 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)“vessel’s stores” means fuel, beverages, foods and other consumable goods, sail-cloth, rope, utensils and other similar goods which are used on board a vessel;
(x)“aircraft’s stores” means goods equivalent to vessel’s stores, used on board an aircraft;
(xi)“open port” means a port designated by Cabinet Order in consideration of the 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 in consideration of the exportation and importation of goods, entry and departure of aircraft engaged in foreign trade and other circumstances;
(xiii)“closed port” means a sea port, 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 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 other cases as may be prescribed by Cabinet Order), they are deemed to be imported, at the time of that 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 provisions 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 under the provisions of this Act, the Customs Tariff Act (Act No. 54 of 1910) and other laws concerning customs duty.
(Extension of time limit due to a disaster, etc.)
Article 2-3.The Minister of Finance or the Director General of Customs, if it is found that, due to a disaster or any other unavoidable reason (hereinafter in this Article and Article 120-2 referred to as “disaster, etc.”), any application, request, notification, submission of documents, payment or collection based on this Act, the Customs Tariff Act or other laws concerning customs duty is unable to be made within its time limit, may, pursuant to the provisions of Cabinet Order, extend the time limit for not more than two months from the day on which the disaster, etc. 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 provisions of this Act, the Customs Tariff Act or other laws concerning 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 is deemed to be replaced with “agent for managing customs matters provided for in paragraph (1) of Article 95 (Agent for managing customs matters) of the Customs Act”.
(Dutiable goods)
Article 3.Customs duty shall be levied on imported goods (excluding correspondence) under this Act, the Customs Tariff Act and other laws concerning customs duty; provided, however, that if any convention provides special provisions for customs duty, those special provisions apply.
(Time of determination for duty assessment of dutiable goods)
Article 4.The nature and quantity of goods to be taken as a basis for assessment of customs duty shall be established by the conditions of the goods at the time of their import declaration; provided, however, that for the goods set forth in the following items, the nature and quantity shall be established by the conditions of the goods 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, resulting in 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 an integrated customs area) has been performed in an integrated customs area, foreign goods disposed of upon notification to the customs pursuant to the provisions 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 provisions 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 through operations under customs 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 the products are approved to be stored in a customs factory or in an integrated customs area pursuant to the provisions 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 the foreign goods are approved to be used in a customs factory for operations under customs procedures or the acts set forth in item (ii) of paragraph (1) of Article 62-8 are approved to be performed on the foreign goods in an integrated customs area;
(iii)foreign goods stored at a place designated pursuant to the provisions of paragraph (1) of Article 61 (Operations under customs procedures performed outside a customs factory) or Article 62-5 (Permission of use outside a customs exhibition site) (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)-2foreign goods brought into a customs exhibition site or into an integrated customs area, intended for sale or consumption in the customs exhibition site or in the integrated customs area, products obtained through processing of, or manufacturing from foreign goods in a customs exhibition site (excluding products prescribed by Cabinet Order) and such other similar goods as may be prescribed by Cabinet Order (excluding those disposed of upon notification to the customs pursuant to the provisions 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 exhibition site) is given or when a notification prescribed in Article 62-11 (Notification of bringing goods for sale, etc.) is made;
(iii)-3foreign goods brought into a customs exhibition site, for which customs duty is to be collected pursuant to the provisions of paragraph (1) of Article 62-6 (Collection of customs duty on foreign goods stored in a customs exhibition site after expiry of period of permission) (excluding those set forth in items (ii), (iii)-2, (vii) and (viii)): at the time when grounds for collection of the customs duty arise;
(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 provisions of item (ii) of paragraph (1) of Article 30 (Restriction on places for storage of foreign goods) if the 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 provisions 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 designated period for loading or foreign goods transported with the approval of transportation pursuant to the provisions 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 the designated 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 provisions of the second sentence of paragraph (1) of Article 23, at the time when foreign goods subject to the approval are withdrawn from a customs area and in the case where blanket approval for transportation is given pursuant to the provisions of the second sentence of paragraph (1) of Article 63, at the time when foreign goods subject to the approval are shipped out);
(v)-2foreign goods subject 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 provisions 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 the foreign goods or the postal items subject to transportation prescribed in paragraph (1) of Article 63-9 are shipped out;
(v)-3goods 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 for which 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 which have been presented under paragraph (3) of Article 76 (Simplified export or import procedures for postal items) (excluding postal items for which the value to be taken as a basis for assessing customs duty exceeds 200,000 yen (i.e., the value of postal items to be taken as a basis for duty assessment) (other than gifts or other goods 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 objects 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 provisions 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 day 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 (with respect to 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 with respect to 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 day 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 through operations under customs procedures provided for in paragraph (1) of Article 56 (Permission of a customs factory), if the applicable laws and regulations have been amended after import declaration was made, but before import permission is given for these goods (or, approval instead of import permission with respect to goods withdrawn with the approval of the Director General of Customs pursuant to the provisions 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 day on which the permission or approval is given.
(A person liable to pay customs duty)
Article 6.Except as otherwise provided for in this Act, the Customs Tariff Act or other laws concerning customs duty, customs duty shall be paid by a person who imports goods.
(Systems for determining 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)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 determined, in principle, 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 laws concerning 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)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 entry into Japan or imported, as unaccompanied goods, by that person pursuant to the provisions of Cabinet Order, or on other similar goods prescribed by Cabinet Order;
(b)customs duty levied on postal items (excluding postal items the value of which exceeds 200,000 yen (i.e., the value to be taken as a basis for duty assessment) (other than gifts and other goods prescribed by Cabinet Order) and those pertaining to cases prescribed by Cabinet Order, as referred to in paragraph (3) of Article 76 (Simplified export or import procedures for postal items);
(c)customs duty to be imposed pursuant to the provisions 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 provisions of paragraph (1) of Article 8 of that Act, which is altered or maintained pursuant to the provisions 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 immediately collected pursuant to the provisions of this Act, the Customs Tariff Act or other laws concerning customs duty if a certain event occurs;
(e)customs duty the amount of which is to be determined under the official assessment system pursuant to the provisions of any laws concerning customs duty other than this Act and the Customs Tariff Act;
(f)additional duty for deficient declaration, 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 provisions of the preceding paragraph, be determined pursuant to the provisions of that Article without recourse to any special procedures.
(Time for filing a written declaration, 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 documents required to be attached thereto and to be submitted in connection with submission of such any 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 (Export or import permission) or any other document prescribed by the Ministry of Finance Order 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 these goods.
(2)The declaration referred to in the preceding paragraph shall, pursuant to the provisions of Cabinet Order, be filed with the Director General of Customs, by stating, in a written import declaration based on Article 67 (Export or import permission), the basis for duty assessment for the goods and other matters required to be stated pursuant to the provisions of that Article, together with the amount of duty payable and other necessary matters.
(3)If 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 provisions 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 the 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 the goods subject to special declaration (hereinafter referred to as “goods subject to special declaration”) the importation of which has been permitted and shall be filed with the Director General of Customs who has given the permission on or before the last day of the month following the month which includes the date of the import permission.
(3)A written special declaration to be filed pursuant to the provisions 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 other goods prescribed by Cabinet Order.
(5)A person who seeks the approval referred to in paragraph (1) shall file with the Director General of Customs a written application stating the domicile or residence, 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 in which a special declaration is 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 for goods pertaining to that import declaration (excluding goods provided for in paragraph (4) of the preceding Article).
(Special declaration after time limit)
Article 7-4.A person who is required to 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 the 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 provisions 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) has been filed, if the situation falls under any of the following items, the Director General of Customs may not give the approval referred to in paragraph (1) of that Article:
(i)if a person who seeks approval falls under any of the following:
(a)where the person was sentenced to a penalty in violation of the provisions of this Act or other laws concerning national taxes or was subject to a disposition of administrative notification pursuant to the provisions of this Act (including the case where applied mutatis mutandis pursuant to other laws concerning 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 notification was performed;
(b)where the person was sentenced to imprisonment without work or heavier penalty in violation of the provisions 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 the person was sentenced to a fine in violation of the provisions 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 the 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 the 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 the person 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 the person was a member of an organized crime group and a period of five years has not elapsed from the day on which the person 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 an officer as an agent, employee or other worker;
(f)where the person’s 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, the person 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, the person 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 the person under paragraph (1) of Article 7-2 was revoked pursuant to the provisions 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 subject to special declaration;
(iii)where a person who seeks approval fails to establish, with respect to the business relating to importation of goods subject to special declaration, a rule setting out the matters prescribed by the Ministry of Finance Order, that is, the matters which are to be observed by that person (in the case of a juridical person, including its officers), the 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, if it is found 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.If the Director General of Customs finds it 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), the Director General of Customs may, pursuant to the provisions of Cabinet Order, 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 found necessary, change the amount or period referred to in the preceding paragraph.
(Keeping of books, etc. pertaining to an authorized importer)
Article 7-9.An authorized importer shall, pursuant to the provisions of Cabinet Order, keep books, stating the descriptions, quantities, prices and other necessary matters, of goods subject to special declaration (hereinafter referred to as “books relating to special imports and customs duty”) and preserve these books and the documents prepared and received in connection with the transaction of the goods subject to special declaration and other documents prescribed by Cabinet Order (hereinafter referred to as “documents relating to special imports and customs duty”).
(2)Articles 94-2 to 94-7 (Preservation, etc. of books and documents relating to customs duty in electromagnetic records; Preservation, etc. of books and documents relating to customs duty 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.; Application of the provisions of the laws concerning customs duty) apply mutatis mutandis to books relating to special imports and customs duty, kept and preserved by an authorized importer, to documents relating to special imports and customs duty preserved by an authorized importer and to the electronic transactions provided for in Article 94-5, conducted by an authorized importer. In this case, the term “electromagnetic records” in paragraph (1) of Article 94-2 is deemed to be replaced with “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 computers; hereinafter the same applies); and the term “computer-output microfilms” in paragraph (1) of Article 94-3 is deemed to be replaced with “computer-output microfilms (i.e., microfilms prepared by computer-output of electronic records; hereinafter the same applies)”.
(Notification of discontinuance of application of special provisions for declaration)
Article 7-10.If an authorized importer no longer needs the application of paragraph (1) of Article 7-2 (Special provisions for declaration), the importer may, pursuant to the provisions 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 7-11.The approval referred to in paragraph (1) of Article 7-2 (Special provisions for declaration) ceases to be effective if any of the situations as set forth in the following items occurs:
(i)where the notification prescribed in the preceding Article is submitted;
(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 (Mutatis mutandis application of provisions on 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 the approval or the 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 of filing a special declaration for the goods subject to 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 subject to 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, if the situation falls under any of the following items, may 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 the importer has been imposed a heavy additional duty under paragraph (1) or (2) of Article 12-4 (Heavy additional duty) or a heavy additional tax under paragraph (1) or (2) of Article 68 (Heavy additional tax) of the Act on General Rules for National Taxes in connection with customs duty or in connection with consumption tax or local consumption tax on imported goods, ;
(b)where the importer is delinquent in paying customs duty or in paying internal consumption tax or local consumption tax on imported goods;
(c)where the importer 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 on Collection, etc. of Internal Consumption Tax on Imported Goods;
(d)where the importer fails to comply with the order prescribed in paragraph (1) of Article 7-8 (Provision of security);
(e)where the importer falls under any of items (i)(a) to (i)(f) or item (ii) of Article 7-5 (Requirements for approval);
(f)where the importer fails to respond 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 the books relating to special imports and customs duty or preservation of such books and the documents relating to special imports and customs duty, as prescribed in paragraph (1) of Article 7-9 (Keeping of books, etc. pertaining to an authorized importer) is not made in the manner prescribed by Cabinet Order as provided for in that paragraph, or any false statement is made in these books and documents.
(2)Necessary matters concerning procedures for revocation of approval prescribed in the preceding paragraph and other necessary matters concerning application of that paragraph shall be prescribed by Cabinet Order.
(Mutatis mutandis application 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 declaration)
Article 7-14.If any of the situations as set forth in the following items occurs, 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) may, pursuant to the provisions of Cabinet Order, make a declaration for amending 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 for that 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 an amount of duty is found to be payable in the situation where it has been established, on the basis of the declaration for duty payment previously made, reassessment or determination prescribed in paragraph (2) of Article 7-16, that there was no amount of duty to be paid.
(2)In the case referred to in the preceding paragraph, an amended declaration to be made prior to import permission for goods subject to the declaration for duty payment may be made through adjustment of the amount of duty, etc. stated in a document associated with the declaration for duty payment previously made.
(3)Article 20 (Validity of amended return) 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 that 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 provisions of the laws concerning customs duty or due to any error in the calculation, a person who has made the declaration for duty payment may, pursuant to the provisions of Cabinet Order, file with 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 the request is made before import permission for the goods subject to the declaration is given or within five years from the date of import permission (with respect to goods subject to 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 provisions 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 that approval or by the date of import permission, whichever comes later).
(2)The Director General of Customs, if any request for reassessment prescribed in the preceding paragraph (hereinafter referred to as “request for reassessment”) is made, shall 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, in the case where a declaration for duty payment has been made, if calculation of the amount of duty, etc. pertaining to the declaration is not made in accordance with the provisions of the laws concerning customs duty or otherwise if the amount of duty, etc. declared is different from that found as a result of the investigation, shall reassess the amount of duty, etc. pertaining to the declaration on the basis of the result of the investigation.
(2)The Director General of Customs, if no declaration for duty payment is made by the time of importation of goods for which the declaration is required (with respect to goods subject to special declaration, within the time limit for filing a written special declaration), shall determine the amount of duty, etc. pertaining to these goods on the basis of the result of the investigation.
(3)The Director General of Customs, 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, shall reassess the amount of duty, etc. so reassessed or determined, on the basis of the result of the 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 made 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 that reassessment or determination, the amount of duty payable as a result of the reassessment or determination and other matters prescribed by Cabinet Order; provided, however, that the reassessment made prior to import permission of the goods subject to the declaration for duty payment (limited to reassessment made before payment of customs duty pertaining to these 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 the declaration to rectify the amount of duty, etc. stated in the document associated with 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, 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 the approval of the Director General of Customs pursuant to the provisions of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission), shall notify in writing a person who has obtained the approval of withdrawal, of the amount of duty pertaining to the declaration, the requirement to pay the amount of duty (or, if no customs duty is required to be paid, that fact) and other matters prescribed by Cabinet Order.
Article 8.If the Director General of Customs assesses customs duty for goods to which the official assessment system applies, the Director General of Customs shall, on the basis of the result of investigation, determine 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 determining amount of duty):
(a)if the basis for duty assessment pertaining to the import declaration referred to in Article 67 (Export or import permission) is the same as the result of investigation conducted by the Director General of Customs: the amount of duty payable;
(b)if the import declaration referred to in Article 67 is not made by the time of importation or if, in the case where that declaration was made, the basis for duty assessment pertaining to that declaration is different from that found as a result of 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)If the Director General of Customs is to impose additional duty for deficient declaration, additional duty for non-declaration or heavy additional duty, as set forth in item (ii)(f) of paragraph (1) of Article 6-2, the Director General of Customs shall determine the amount of duty which is to be taken as a basis for calculation of the amount of the additional duty for deficient declaration, additional duty for non-declaration or heavy additional duty and the amount of duty payable on the basis of the investigation.
(3)If 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, the Director General of Customs shall, on the basis of the result of investigation, determine to alter the basis for duty assessment or the amount of duty payable pertaining to the former determination.
(4)The determination prescribed in the preceding three paragraphs shall be made 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 other matters 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 other cases prescribed by Cabinet Order, the Director General of Customs may, instead of delivery of the written notice, have customs officials notify the 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 the self-assessment system)
Article 9.Except in the case falling under the next paragraph, a person who has made a declaration for duty payment shall pay the Government customs duty in an amount equivalent to the amount of duty payable as stated in a document associated with the declaration or in a written notice of reassessment on or before the date of importation of goods subject to the 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 the 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 the written special declaration after time limit;
(iii)with respect to customs duty pertaining to goods withdrawn with the approval of the Director General of Customs pursuant to the provisions 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 for these goods (including any unpaid amount of duty pertaining to the declaration of duty payment previously made): 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 associated with 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)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 (Reassessment and 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 deficient declaration 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 provisions pertaining to heavy additional duty referred to in paragraph (1) of that Article) (hereinafter referred to as “heavy additional duty for deficient declaration” in this paragraph) shall pay additional duty for deficient declaration or heavy additional duty for deficient 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 or on or before the date of import permission of goods pertaining to the customs duty which has caused the additional duty for deficient declaration or heavy additional duty for deficient declaration 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 provisions 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.Notwithstanding the provisions of paragraph (1) of the preceding Article, if 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) and 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”), that person files 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 provides the 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 Director General of Customs may extend the time limit for payment for a period not exceeding three months, provided that the amount of customs duty does not exceed the amount of security so provided.
(2)If a person who imports goods to which the self-assessment system applies (excluding goods subject to 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 in question (hereinafter in this paragraph referred to as “specific month”), a written application for the extension of time limit with the Director General of Customs with whom a declaration for the 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 Director General of Customs with security in an amount equivalent to the total amount of customs duty pertaining to the goods, the Director General of Customs may, notwithstanding the provisions 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 has filed a written special declaration before time limit, if the importer submits, 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 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 Director General of Customs may, notwithstanding the provisions of paragraph (2) of the preceding Article, extend the time limit for payment within a period not exceeding two months, provided that the 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.If the Director General of Customs intends to collect customs duty to be levied under the official assessment system other than customs duty set forth in the following, a notice of duty payment shall be issued:
(i)customs duty on postal items, to be paid pursuant to the provisions of paragraph (3) of Article 77 (Payment of customs duty on postal items);
(ii)customs duty to be allocated from the proceeds of public auction or sale of goods pursuant to the provisions 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 from public auction, etc. of detained objects, etc.);
(iii)additional duty for deficient declaration, additional duty for non-declaration and heavy additional duty.
(2)The notice of duty payment prescribed in the preceding paragraph shall, pursuant to the provisions of Cabinet Order, be made 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 the written notice, have customs officials deliver the notice orally.
(Procedures for duty payment)
Article 9-4.A person who is 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 of money 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 Ministry of Finance Order, payment by the means prescribed by that Order is not precluded.
(Entrustment of payment to an entrusted person)
Article 9-5.A person who is to pay customs duty, if all of the situations set forth in the following items occur, may entrust the payment to an entrusted person (i.e., an entrusted person as provided for in paragraph (1) of the next Article; hereinafter the same applies in this Article):
(i)where the amount of customs duty is less than the amount specified by the Ministry of Finance Order;
(ii)where payment is to be made on the basis of the notice issued to the entrusted person via the internet or other advanced information and telecommunication networks, specified by the Ministry of Finance Order.
(2)In the case where a person who is to pay customs duty intends to pay the customs duty, based on the notice referred to in item (ii) of the preceding paragraph, if an entrusted person is entrusted with payment by the person who is to pay the customs duty, the customs duty is deemed to be paid on the day of that entrustment and the provisions concerning the incidental duty shall apply.
(3)In the case referred to in paragraph (1), for the purpose of application of Article 77 (Payment, etc. of customs duty on postal items) when payment of customs duty on postal items to which the official assessment system applies is entrusted, the term “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 provisions of paragraph (1) of the next Article” in paragraph (3) of Article 77 is deemed to be replaced with “entrust, pursuant to the provisions of paragraph (1) of Article 9-5 (Entrustment of payment to an entrusted person), the payment of customs duty in an amount equivalent to that stated in a written notification referred to in that paragraph to an entrusted person” and the term “pays customs duty pertaining to the items pursuant to the provisions of paragraph (3) or delivers to Japan Post Co., Ltd. the amount of money equivalent to that of customs duty pertaining to the items pursuant to the provisions of paragraph (1) of the next Article” in paragraph (5) of that Article is deemed to be replaced with “entrusts the payment of customs duty pertaining to the items as prescribed in paragraph (3) to an entrusted person pursuant to the provisions of paragraph (1) of Article 9-5”, and paragraph (4) of Article 77 and Articles 77-2 to 77-5 (Entrustment of payment of customs duty pertaining to postal items; Payment of customs duty, etc. by Japan Post Co., Ltd.; Keeping of books; Rectification of illegal acts, etc.) shall not apply.
(An entrusted person)
Article 9-6.A person who is found to be able to properly and surely conduct the matters concerning payment of customs duty (hereinafter in this paragraph and in paragraph (1) of Article 9-8 (Obligation of preservation of books, etc. of an entrusted person) referred to as “matters concerning payment”) and is designated by the Minister of Finance as a person meeting the requirements specified by Cabinet Order (hereinafter referred to as “entrusted person”) may conduct the matters concerning payment under the entrustment of the person who is to pay customs duty.
(2)If the Minister of Finance has designated under the preceding paragraph, the Minister shall issue a public notice of the name of the entrusted person, the person’s address or the address of the person’s office and other matters specified by the Ministry of Finance Order.
(3)If the entrusted person intends to change the name or the address of the resident or office shall in advance notify the Minister of Finance of these changes.
(4)If the notification prescribed in the preceding paragraph has been made, the Minister of Finance shall issue a public notice of the matters pertaining to the notification.
(Payment by an entrusted person)
Article 9-7.If an entrusted person has accepted entrustment from a person who is to pay customs duty pursuant to the provisions of paragraph (1) of Article 9-5 (Entrustment of payment to an entrusted person), the entrusted person shall pay the customs duty the payment of which has been entrusted on or before the day as specified by Cabinet Order.
(2)If an entrusted person has accepted entrustment from a person who is to pay customs duty pursuant to the provisions of paragraph (1) of Article 9-5, the entrusted person shall, pursuant to the provisions of the Ministry of Finance Order report that fact and the date of the entrustment to the Minister of Finance without delay.
(3)If an entrusted person fails to fully pay the customs duty referred to in paragraph (1) on or before the day specified by Cabinet Order, as provided for in that paragraph, the Director General of Customs who has the jurisdiction over the address of that person or the address of that person’s office shall collect the customs duty from that person, using the same rules as the collection of national taxes from the guarantor.
(4)The Director General of Customs, unless there is, with respect to customs duty to be paid by an entrusted person pursuant to the provisions of paragraph (1), any remainder to be collected even after the disposition prescribed in Article 40 (Disposition of delinquency) of the Act on General Rules for National Taxes, applied as a rule pursuant to the provisions of Article 11 (Collection of customs duty) is made for that person, may not collect the amount of the remainder from the person liable to pay the customs duty.
(Obligation of preservation of books, etc. of an entrusted person)
Article 9-8.An entrusted person shall, pursuant to the provisions of the Ministry of Finance Order, keep books, state therein the matters concerning payment and preserve these books.
(2)The Director General of Customs, if it is found necessary for the purpose of implementing the preceding two Articles and this Article, may, pursuant to the provisions of the Ministry of Finance Order, have an entrusted person report to the extent found necessary.
(3)The customs officials, if it is found necessary for the purpose of performing the duties pursuant to the provisions of the preceding two Articles and this Article, may inspect books and documents of an entrusted person (including electromagnetic records in the case where 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 computer; hereinafter the same applies) are prepared or preserved instead of books or documents prepared or preserved) and other necessary items or may ask questions to any person concerned.
(4)If the customs officials conduct on-site inspection pursuant to the provisions of the preceding paragraph, they shall carry certificates for identification and present the certificates if requested by any person concerned.
(5)The authority provided for in paragraph (3) shall not be construed as being approved for a criminal investigation.
(Revocation of designation of an entrusted person)
Article 9-9.The Minister of Finance, if the person who has been designated under paragraph (1) of Article 9-6 (An entrusted person) falls under any of the following items, may revoke the designation:
(i)if the person does not meet the requirements for designation provided for in paragraph (1) of Article 9-6;
(ii)if the person fails to make a report prescribed in paragraph (2) of Article 9-7 (Payment by an entrusted person) or paragraph (2) of the preceding Article, or makes a false report;
(iii)if the person does not keep books or state in books, makes a false statement in books or does not preserve books, in violation of paragraph (1) of the preceding Article;
(iv)if the person refuses, interferes with or evades entry or inspection prescribed in paragraph (3) of the preceding Article, or does not make a statement or makes a false statement in response to the questions prescribed in that paragraph.
(2)The Minister of Finance, when the designation is revoked pursuant to the provisions of the preceding paragraph, shall make a public notice of that fact.
(Priority order of duty collection)
Article 9-10.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, customs duty shall, prior to collection of any other charges and claims, be collected for foreign goods on which customs duty is to be levied.
(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 9-11.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 provisions of this Act, the Customs Tariff Act and other laws concerning customs duty.
(2)Necessary matters concerning provision of security referred to in the preceding paragraph shall be prescribed by Cabinet Order.
(Allocation or collection 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 provisions of Cabinet Order, allocate the amount of money provided as security 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 provisions 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 the 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.
(Handing over collection of customs duty)
Article 10-2.The Director General of Customs, if it is found necessary, may hand over the collection of customs duty to any other Director General of Customs.
(2)When collection of customs duty has been handed over pursuant to the provisions of the preceding paragraph, the Director General of Customs so handed over shall notify this fact 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 the customs duty) and where it is found 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 as in a case 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 subject to special declaration (excluding customs duty for which the amount of customs duty payable has been determined) cannot be ensured after its determination, collection of the customs duty shall be governed by the rules used for 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 provisions of Article 13-2 (Collection of customs duty in the case of over-refund, etc.), the 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 (with respect to 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, if 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 10,000 yen, paragraph (1) shall not apply, and the amount of customs duty is to be rounded down to the nearest 10,000 yen.
(4)In the case where the amount of delinquent duty is less than 1,000 yen, the amount shall not be collected, and the amount of delinquent duty is to be rounded down to the nearest 100 yen.
(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), if 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 due to any error in the amount of duty, etc. caused for any unavoidable reason and if the circumstances are, pursuant to the provisions of Cabinet Order, confirmed by the Director General of Customs, the amount of delinquent duty pertaining to that 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 the 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), if the situation falls under any of the cases set forth in the following items, the amount of money 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), if there arises any fact which would 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 measures to collect arrears) 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 provisions of the preceding Article, the Director General of Customs may elect not to exempt the amount of money equivalent to the amount corresponding to the period following the day on which the fact arises:
(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 measures to collect arrears) 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 of money corresponding to the period of the discontinuance or equivalent to one-half of the amount of money 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 time limit for payment of the customs duty);
(ii)in the case where the time limit for payment of customs duty is extended pursuant to the provisions of Article 2-3 (Extension of time limit due to disaster, etc.): the amount of delinquent duty pertaining to customs duty, equivalent to the amount of money 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 provisions of paragraph (2) or (4) of Article 25 (Discontinuance of execution) of the Administrative Complaint Review Act (Act No. 68 of 2014) (including the case where these provisions apply mutatis mutandis pursuant to Article 61 (Mutatis mutandis application of provisions on request for review) of that Act): the amount of money equivalent to one-half of the amount of money 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 the customs duty (in the case where the delinquent duty is exempted pursuant to the provisions of item (i) or (ii) of this paragraph or item (i) of the next paragraph, the period pertaining to the exemption is excluded).
(8)In the case referred to in paragraph (1), if 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 of money as specified respectively in the following 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, if 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 the period, including the period from the day following the time limit for postponement until the day on which the unavoidable reason ceases), if it is found difficult for that person to pay the amount:
(a)in the case where the financial situation of a person liable to pay customs duty is extremely severe and it is found that it would become extremely difficult for that person to continue the business or to maintain a livelihood unless any public charges other than customs duty or any debts that has come due are to be reduced or exempted, if such public charges or debts are reduced or exempted;
(b)in the case where, due to the business or living circumstances of a person liable to pay customs duty, it is found 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 of money equivalent to one-half of the amount of delinquent duty calculated based on customs duty pertaining to the 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 the customs duty (in cases where delinquent duty is exempted pursuant to the provisions of the items of the preceding paragraph or the preceding item, the period pertaining to the exemption is excluded);
(iii)in the case falling under any of the following items: the amount of money 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 of money 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 that request: the amount of money corresponding to the period from the day following the date on which the amount of money was received under the procedures for compulsory conversion into money conducted by an enforcement agency which received the 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 the 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 of money corresponding to the period from the day on which that situation occurs until the day on which a period of seven days elapses from the day following the day on which that situation ceases;
(c)in the case where the fact similar to that falling under item (a) or (b) occurs and where that 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 the customs duty is to be levied (or, with respect to goods for which import permission is given, the date of the 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 the following 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 subject to special declaration (excluding customs duty for which the time limit for payment has been extended pursuant to the provisions 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 provisions 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 provisions of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission): the date on which the 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 the 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 the customs duty;
(v)customs duty imposed pursuant to the provisions 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 provisions of paragraph (1) of Article 8 of that Act, which is altered or maintained pursuant to the provisions of paragraph (16) of that Article: the time limit for payment as stated in a written notice of duty payment pertaining to the customs duty;
(vi)customs duty to be immediately collected, pursuant to the provisions of this Act, the Customs Tariff Act or other laws concerning customs duty if a certain event occurs: the day on which the 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 the customs duty for the reason that investigation has been conducted with respect to that 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 the 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 the amended declaration or reassessment (in the case of a special declaration, where a written special declaration before time limit is filed), if the amended declaration is made or a written notice of reassessment pertaining to the 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 the amended declaration is filed or a written notice of reassessment pertaining to the reassessment is issued;
(ii)in the case where a written special declaration after time limit is filed for customs duty pertaining to the amended declaration or reassessment, if the amended declaration is made or a written notice of reassessment pertaining to the 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 the amended declaration is made or the day on which a written notice of reassessment pertaining to the 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, if, with respect to customs duty pertaining to the 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 if the amended declaration or the increase reassessment is made after, as a result of reassessment, the amount of duty payable has decreased on the basis of the declaration or written special declaration after time limit (hereinafter referred to as “decrease reassessment” in this paragraph), paragraph (1) shall, notwithstanding the provisions of the preceding paragraph, apply to customs duty payable on the basis of the amended declaration or increase reassessment (limited to customs duty, as prescribed by Cabinet Order, up to the amount of duty pertaining to the 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 other customs duty prescribed by Cabinet Order, limited to the number of days set forth in item (i)) from the number of days provided for in paragraph (1):
(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 the customs duty, then the statutory time limit for payment) is paid by filing the declaration or written special declaration after time limit until the day on which a notice of reassessment pertaining to the decrease reassessment is issued;
(ii)the number of days from the day following the date on which a notice of reassessment pertaining to the decrease reassessment is issued (in the case where the 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 the notice of reassessment is issued) until the day on which the amended declaration is made or a notice of reassessment pertaining to the increase reassessment is issued.
(Additional duty for deficient declaration)
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), if an amended declaration or reassessment is made, there shall be imposed on the person liable to pay customs duty an additional duty for deficient declaration in an amount equivalent to the amount obtained by multiplying the amount of duty to be, pursuant to the provisions of paragraph (1) or (2) of Article 9 (Payment of customs duty, etc. under the self-assessment system), paid on the basis of the amended declaration or reassessment by a rate of 10/100 (or, if an amended declaration is not made while anticipating that reassessment is likely to be made for customs duty pertaining to that declaration for the reason that an investigation has been conducted with respect to that customs duty, a rate of 5/100).
(2)In the case referred to in the preceding paragraph (excluding the case where paragraph (5) applies), if the amount of duty payable as provided for in the preceding paragraph (if, 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 the customs duty) exceeds the amount equivalent to the amount of duty pertaining to the initial declaration or 500,000 yen, whichever is larger, the amount of additional duty for deficient declaration referred to in that paragraph shall, notwithstanding the provisions of that paragraph, be the amount obtained by adding to the amount calculated pursuant to the provisions of that paragraph an amount obtained by multiplying the amount equivalent to the excess amount (if the amount of duty payable provided in that paragraph is less than the amount of duty equivalent to the excess amount, then the amount of duty payable) by a rate of 5/100.
(3)If any amended declaration or reassessment is made with respect to the matters recorded in the electromagnetic records or computer-output microfilms in the situation where keeping and preservation of electromagnetic records pertaining to books relating to customs duty (i.e., books which shall be kept and preserved pursuant to the provisions of paragraph (1) of Article 94 (Keeping of books, etc.); hereinafter the same applies) or books relating to special imports and customs duty, as set forth in the following items or keeping of such electromagnetic records and preservation of such computer-output microfilms of these electromagnetic records (i.e., microfilms produced by outputting the electromagnetic records by computer; hereinafter the same applies), performed by a person responsible for preservation (i.e., a person who, in the course of trade, imports goods subject to the self-assessment system; hereinafter the same applies in this paragraph and paragraph (3) of Article 12-4), meet the requirements prescribed by the Ministry of Finance Order as those contributing to the proper performance of the obligation of duty-payment (limited to the electromagnetic records or computer-output microfilms which have been kept and preserved in conformity with the requirements specified by the Ministry of Finance Order since the day on which import permission of the goods is given; hereinafter the same applies in this paragraph), the amount of additional duty for deficient declaration referred to in paragraph (1) shall, if paragraph (1) is applicable, notwithstanding the provisions of the preceding two paragraphs, be the amount of money obtained by deducting from the amount of money calculated pursuant to the provisions of the preceding two paragraphs the amount of money calculated by multiplying the amount of duty which is to be taken as a basis for calculation of the amount of the additional duty for deficient declaration (if there is any fact other than the fact relating to the matters recorded in the electromagnetic records or computer-output records, which is to be taken as a basis for calculation of the amount of additional duty for deficient declaration and causes the amended declaration or reassessment to be made (hereinafter in this paragraph referred to as “fact other than the fact pertaining to matters recorded in the electromagnetic records, etc.”), the amount of duty obtained by deducting the amount calculated, pursuant to the provisions of Cabinet Order, as the amount of duty based on the fact other than the fact pertaining to the matters recorded in the electromagnetic records, etc.) by 5/100; provided, however, that this does not apply to the case where any fact to be taken as a basis for calculation of the amount of duty is concealed or disguised.
(i)the books relating to customs duty or the books relating to special imports and customs duty of a person responsible for preservation in the case where that person keeps and preserves electromagnetic records pertaining to the books relating to customs duty and the books relating to special imports and customs duty in lieu of keeping and preserving the books relating to customs duty or the books relating to special imports and customs duty, pursuant to the provisions of paragraph (1) of Article 94-2 (Preservation, etc., by means of electromagnetic records, of books and documents relating to customs duty) (including the case where applied mutatis mutandis by replacing certain terms pursuant to paragraph (2) of Article 7-9),;
(ii)the books relating to customs duty or the books relating to special imports and customs duty of a person responsible for preservation in the case where that person keeps electromagnetic records pertaining to the books relating to customs duty or the books relating to special imports and customs duty and preserves the computer-output microfilms of that electromagnetic records in lieu of keeping and preserving the books relating to customs duty or the books relating to special imports and customs duty, pursuant to the provisions of paragraph (1) or (3) of Article 94-3 (Preservation, etc., by means of computer-output microfilms, of books and documents relating to customs duty) (including the case where applied mutatis mutandis by replacing certain terms pursuant to paragraph (2) of Article 7-9);
(4)In the case set forth in the following items, the preceding three paragraphs apply by deducting from the amount of duty payable as prescribed in paragraph (1) or (2) the amount of money calculated, pursuant to the provisions of Cabinet Order, as the amount of duty specified in these items:
(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 paragraph (1) or (2), any fact which is found to have legitimate grounds 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 legitimate;
(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 that paragraph: the amount of duty up to the amount of duty pertaining to the initial declaration.
(5)In the case where an amended declaration has been 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 the declaration and other matters prescribed by Cabinet Order (the notification is referred to as “notice of investigation” in paragraph (5) of the next Article), if the amended declaration has not been made while anticipating that reassessment is likely to be made for the customs duty pertaining to that declaration for the reason that an investigation has been conducted with respect to the customs duty, then paragraph (1) shall not apply.
(6)Paragraphs (3) and (4) of the preceding Article (Delinquent duty) apply mutatis mutandis to an additional duty for deficient declaration. In this case, the terms “amount of customs duty” and “paragraph (1)” in paragraph (3) of the preceding Article are deemed to be replace with “amount of duty” and “paragraph (1) of the next Article”, respectively, and the term “1,000 yen” in paragraph (4) of the preceding Article is deemed to be replaced with “5,000 yen”.
(7)The “cumulative additional amount of duty” provided for in paragraph (2) means the total amount of duty to be paid, pursuant to the provisions of paragraph (1) or (2) of Article 9, on the basis of an amended declaration (excluding an amended declaration to which paragraph (5) 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 the amount of duty payable was made or any changes in the original disposition was made on the basis of the determination, administrative determination or judgment given on an objection 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 (4) was applied, then the amount which should have been deducted pursuant to the provisions 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 payable under paragraph (2) of Article 9 (Payment of customs duty under the self-assessment system) on the basis of the declaration, determination or reassessment as provided in the following items by a rate of 15/100 (if 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 the 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), if 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 500,000 yen, the amount of the additional duty for non-declaration referred to in the preceding paragraph shall, notwithstanding the provisions of that paragraph, be the amount obtained by adding to the amount calculated pursuant to the provisions 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 the customs duty), if 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 (4) 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 provisions of the preceding two paragraphs, be the amount obtained by adding to the amount calculated pursuant to the provisions 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 (4) of the preceding Article (limited to the provisions 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 the declaration for the reason that an investigation has been conducted with respect to that 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 paid, pursuant to the provisions of paragraph (2) of Article 9, on the basis of the declaration shall, notwithstanding the provisions of paragraphs (1) and (2), be the amount obtained by multiplying the amount of duty payable by a rate of 5/100.
(6)In cases where a written special declaration after time limit has been filed in conformity with the case prescribed by Cabinet Order as the case in which it is found that a written special declaration before time limit was intended to be filed and where 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, if the written special declaration 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 the declaration for the reason that an investigation has been conducted with respect to the customs duty, 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 are deemed to be replaced with“amount of duty” and “the main clause of paragraph (1) of Article 12-3”, respectively, and the term “1,000 yen” in paragraph (4) of that Article is deemed to be replaced with “5,000 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) (if, with respect to the 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, administrative determination or judgment given on an objection 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 if paragraph (4) of the preceding Article, as applied mutatis mutandis pursuant to paragraph (4) is applied, then the amount obtained after deducting an amount which should have been deducted pursuant to the provisions of that paragraph shall be deducted from the total amount of duty payable):
(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)the amount of duty to be paid, pursuant to the provisions of paragraph (2) of Article 9, 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 deficient declaration) (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 the declaration for the reason that an investigation has been conducted with respect to the customs duty), if 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 (Declaration) 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 provisions 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 deficient declaration by a rate of 35/100, in lieu of the additional duty for deficient declaration pertaining to the amount of duty which is to be taken as a basis for calculation of the amount of the 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 provisions 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 the declaration for the reason that an investigation has been conducted with respect to the customs duty), if 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 if the situation falls under any of the items of paragraph (1) of the preceding Article as a result of the concealment or disguise, there shall, pursuant to the provisions 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 the 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 provisions of Cabinet Order, on the basis of the facts not so concealed or disguised).
(3)In the case where a special declaration after time limit is filed or an amended declaration or reassessment and determination is made with respect to the matters recorded in the electromagnetic records pertaining to the documents relating to customs duty (i.e., documents required to be preserved pursuant to the provisions of the main clause of paragraph (1) of Article 94 (Keeping of books, etc.); hereinafter the same applies in this paragraph) or the documents relating to special imports and customs duty, provided for in paragraph (3) of Article 94-2 (Preservation, etc. of books and documents relating to customs duty by electromagnetic records) (including the case where applied mutatis mutandis pursuant paragraph (2) of Article 7-9; hereinafter the same applies in this paragraph), preserved by a person responsible for preservation in lieu of preserving the documents relating customs duty or the documents relating to special imports and customs duty pursuant to the provisions of the first sentence of paragraph (3) of Article 94-2 or preserved pursuant to the provisions of the second sentence of that paragraph or with respect to matters recorded in the electromagnetic records pertaining to transaction information on electronic commerce conducted by a person responsible for preservation, referred to in Article 94-5 (Preservation of electromagnetic records pertaining to information of transaction via electronic commerce) (including the case where applied mutatis mutandis pursuant to paragraph (2) of Article 7-9), if the situation falls under the preceding two paragraphs, the amount of heavy additional duty referred to in the preceding two paragraphs shall, notwithstanding the provisions of the preceding two paragraphs, be the amount obtained by adding to the amount calculated pursuant to the provisions of the preceding two paragraphs the amount calculated by multiplying the amount of duty which is to be taken as a basis, as provided for in the preceding two paragraphs (if there is any fact which is to be taken as a basis for calculation of the amount of duty other than the fact pertaining to the matters which are recorded in the electromagnetic records and cause the filing of the special declaration after time limit, the amended declaration or the reassessment and determination (limited to matters pertaining to the fact concealed or disguised) (hereinafter in this paragraph referred to as “fact other than that pertaining to the matters recorded in the electronic records”), by a rate of 10/100.
(4)In the case where the situation falls under paragraph (1) or (2), if any 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 these paragraphs, the amount of heavy additional duty referred to in these paragraphs shall, notwithstanding the provisions of the preceding three paragraphs, be the amount obtained by adding to the amount calculated pursuant to the provisions of the preceding three paragraphs an amount calculated by multiplying the amount of duty which is to be taken as a basis as provided for in paragraph (1) or (2) by a rate of 10/100.
(5)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 are deemed to be replaced with “amount of duty” and “paragraphs (1) and (2) of Article 12-4”, respectively and the term “1,000 yen” in paragraph (4) of that Article is deemed to be replaced with “5,000 yen”.
(Refund and allocation)
Article 13.The Director General of Customs, if 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), shall refund that amount in money without delay.
(2)In cases where the amount of money 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 provisions of paragraph (7), there shall be added to the amount of money to be so refunded or allocated the amount of money calculated by multiplying the amount of money 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 amount of duty payable has become final and binding 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 the customs duty (with respect to additional duty for deficient declaration or heavy additional duty referred to in paragraph (1), (3) or (4) of the preceding Article (with respect to paragraph (4), limited to the provisions 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 the customs duty) for which the amount of duty payable has decreased as a result of the reassessment made in response to the request for reassessment (including the determination, administrative determination or judgment given on an objection or action pertaining to the disposition made in response to the request): the day on which a period of three months elapses from the day following the date on which the request for the reassessment is made or the day on which a period of one month elapses from the day following the date on which the 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 the payment in excess or in error.
(3)In the case referred to in the preceding paragraph, if 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)if 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 the order or disposition is delivered;
(ii)if 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 10,000 yen, paragraph (2) shall not apply, and the amount paid in excess or in error is to be rounded down to the nearest 10,000 yen.
(5)In cases where the amount of interest on refund calculated pursuant to the provisions of the preceding three paragraphs is less than 1,000 yen, the interest on refund shall not be added, and the amount of interest on refund is to be rounded down to the nearest 100 yen.
(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 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 the refund, the Director General of Customs shall, pursuant to the provisions of Cabinet Order, allocate the amount to be refunded to the customs duty.
(Collection of over-refunded customs duty, 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 other laws concerning customs duty prescribed by Cabinet Order, has been made, on the basis of an application of a person who is to receive the repayment or refund, 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 received the repayment or refund, using the same rule as collection of national taxes.
(Complementary liability to pay customs duty in the case of shortfall in payment)
Article 13-3.In the case where there is any shortfall in the amount of customs duty which have been paid for 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), if the domicile or residence of a person who is deemed to be an importer of these goods at the time of the permission or approval is unknown or if the person claims that the person is not the importer of the 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 the goods cannot identify a person who entrusted the broker with the services, then the customs broker and the importer of the goods shall jointly and severally be liable to pay the customs duty.
(Numerical rounding)
Article 13-4.Paragraphs (1) and (2) of Article 118 (Numerical rounding of the basis for assessment of national taxes) of the Act on General Rules for National Taxes apply mutatis mutandis to the numerical rounding of the basis for duty assessment, paragraphs (1) and (3) of Article 119 (Numerical rounding of the determined amount of national tax) of that Act apply mutatis mutandis to the numerical rounding of the amount of customs duty, and paragraphs (1) and (2) of Article 120 (Numerical rounding of refund money, etc.) of that Act apply mutatis mutandis to numerical rounding of the amount of repayment or refund of customs duty.
(Restrictions on period for reassessment, determination, etc.)
Article 14.Reassessment, determination or determination for official assessment for customs duty may 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 determination for official assessment relating 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 provisions of the preceding paragraph or determination for official assessment to be made with respect to the additional duty for deficient declaration, additional duty for non-declaration or heavy additional duty as a result of the reassessment may, notwithstanding the provisions of the preceding paragraph, be made on or before the date on which a period of six months elapses from the day on which the request for reassessment is made.
(3)The written special declaration after time limit filed within three months preceding the day on which determination for official assessment is no longer to be made pursuant to the provisions of paragraph (1), or 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 provisions 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 the goods may, notwithstanding the provisions 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 provisions 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 present or submit documents provided for in Article 68 (including the electromagnetic records if such records are prepared or preserved in lieu of the documents), if the importer fails to present or submit the 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 the presentation or submission, by the customs official in consideration of the number of days usually required for preparing the documents (excluding the case where the 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 these 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 laws concerning customs duties (these Acts and laws are referred to as “laws and regulations concerning 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 the 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 for customs duty ceases to be made pursuant to the provisions of the preceding paragraph, and limited to the case where the notification of the request to the importer referred to in the preceding item is issued within three months from the day on which the request is made), if any violation is found in the determination of the amount of customs duty levied on the 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 computation 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, etc.) 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 the request may be made pursuant to these provisions or the determination for official assessment to be made for the additional duty for deficient declaration, additional duty for non-declaration or heavy additional duty incidental to the 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 the 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 the permission) on which the customs duty concerned is to be levied (with respect to additional duty for deficient declaration, additional duty for non-declaration or heavy additional duty, customs duty which causes the 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)customs duty payable on goods subject to 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 provisions of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission): the day of the approval;
(iii)customs duty payable on postal items, received with the approval of the Director General of Customs pursuant to the provisions of paragraph (6) of Article 77 (Payment, etc. of customs duty on postal items): the day of the approval;
(iv)customs duty to be imposed pursuant to the provisions 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 provisions of paragraph (1) of that Article, which is altered or maintained pursuant to the provisions of paragraph (16) of that Article: the day on which imposition or levying of the customs duty becomes due;
(v)customs duty to be immediately collected pursuant to the provisions of this Act, the Customs Tariff Act, or other laws concerning customs duty if a certain event occurs: the day on which the 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”) is extinguished by prescription if the 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 official assessment determination, as 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, as prescribed in paragraph (5) of that Article or reassessment or official assessment determination, as 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, as 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 is deemed to be replaced with “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. under the self-assessment system)” is deemed to be replaced with “the time limit for payment of customs duty prescribed in paragraph (2) of Article 9 (Payment of customs duty, etc. under the 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))” is deemed to be replaced with “heavy additional duty”, the term “these national taxes” is deemed to be replaced with “these customs duties” and the term “paragraph (3) of Article 35” is deemed to be replaced with “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” is deemed to be replaced with “customs duty”, the term “or refunded the whole or part of the tax amount” is deemed to be replaced with “or pertaining to the 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” is deemed to be replaced with “pertaining to” and the term “statutory time limit for payment” is deemed to be replaced with “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 respect to the statutory time limit for payment pertaining to payment pursuant to reassessment or determination for official assessment, as 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, as prescribed in paragraph (5) of that Article or reassessment or determination for official assessment, as prescribed in paragraph (6) of that Article, the day on which reassessment provided for in paragraph (2) of that Article, official assessment determination 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” is deemed to be replaced with as “customs duty”; in item (i) of the same paragraph, the term “declaration form for tax payment” is deemed to be replaced with “a written declaration for duty payment (i.e., the declaration for duty payment as provided for in item (i) of paragraph (1) of Article 7-14 (Amended declaration) of the Customs Act” and the term “that declaration form” is deemed to be replaced with “the written declaration for duty payment”; in item (ii) of the same paragraph, the term “reassessment, determination, etc. (excluding official assessment determination pertaining to additional tax)” is deemed to be replaced with “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 deficient declaration, 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” is deemed to be replaced with “customs duty”; in paragraph (4) of the same Article, the term “deferment or postponement of tax payment” is deemed to be replaced with “deferment of duty payment,” the term “each part of national tax” is deemed to be replaced with “each part of customs duty” and the term “delinquent tax and interest tax” is deemed to be replaced with “delinquent duty”; and in paragraph (5) of the same Article, the term “national taxes (incidental tax, delinquent tax, and national tax” is deemed to be replaced with “customs duties (incidental duty and customs duty” and the term “national tax concerning the delinquent tax or interest tax pertaining to national tax” is deemed to be replaced with “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 of 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 laws concerning customs duty extinguishes by prescription if the claim is not exercised for a period of five years from the date on which the 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.customs duty to be allocated from the proceeds of public auction or sale of goods pursuant to the provisions 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 from public auction, etc. of detained objects, etc.);
(Procedures for entry into a port)
Article 15.Except in the case of telecommunication facility trouble or in other cases prescribed by Cabinet Order, a master of a vessel engaged in foreign trade which enters an open port shall, pursuant to the provisions of Cabinet Order, report in advance to the customs having jurisdiction over the location of the open port where the vessel enters, the name and country of registry of the vessel as well as matters specified by Cabinet Order concerning cargoes, passengers (limited to the case where passengers are on board the vessel) and crew members, of the vessel.
(2)If a vessel engaged in foreign trade enters an open port without making the 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 provisions of that paragraph.
(3)If a vessel engaged in foreign trade enters an open port, a master of the vessel shall, within twenty-four hours from the time of its entry into the port (if the period of time overlaps any of 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 time overlapped is 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 prescribed by Cabinet Order, and shall also present 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, if it is found necessary for ensuring the implementation of this Act, may 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 telecommunication facility trouble or in other cases prescribed by Cabinet Order, make the report before its entry into the port.
(5)In the case where the request referred to in the preceding paragraph has been made, if a master of a vessel fails to make the report referred to in that paragraph before its entry into the port, the master 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 provisions of paragraph (3), a master of a vessel who has made the 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 other cases where special circumstances 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 provisions of Cabinet Order, report to the customs having jurisdiction over the location of the open port where the vessel enters, the name and country of registry of the vessel as well as matters specified by Cabinet Order with respect to cargoes, before the vessel departs from 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 other cases where special circumstances prescribed by Cabinet Order are found to exist, a consignor of cargoes referred to in the preceding paragraph and specified by Cabinet Order (hereinafter simply referred to as “consignor” in this paragraph) shall, pursuant to the provisions of Cabinet Order, report to the customs having jurisdiction over the location of the open port where a vessel engaged in foreign trade enters, the name and country of registry of the vessel as well as matters specified by Cabinet Order with respect to its cargoes, before the vessel departs from the port of shipment of the cargoes pertaining to the consignor.
(9)Except in the case of telecommunication facility trouble or in other cases prescribed by Cabinet Order, a captain of an aircraft engaged in foreign trade which enters a customs airport shall, pursuant to the provisions of Cabinet Order, report in advance to the customs having jurisdiction over the location of the customs airport where the aircraft enters, the registered mark and nationality of the aircraft as well as matters specified 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)If an aircraft engaged in foreign trade enters a customs airport without making the 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 provisions of that paragraph.
(11)If 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 specified by Cabinet Order.
(12)The Director General of Customs may, if it is found 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 other person specified by the Ministry of Finance Order, of an 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 specified by Cabinet Order with respect to persons who have booked its flight (i.e., persons who have booked airline tickets; hereinafter the same applies), details of their bookings, their personal effects and the procedures for boarding the aircraft.
(13)A person who is requested to make a report under the preceding paragraph shall make the report pursuant to the provisions of Cabinet Order.
(14)Reporting prescribed in paragraph (1) (excluding reporting on matters concerning cargoes), submission of a document prescribed in paragraph (2) (excluding submission of a document relating to matters concerning cargoes), reporting 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 Ministry of Finance Order, reporting or submission of a document cannot be made by means of electronic data processing system due to failure in telecommunication lines or for other cause.
(Report on matters concerning cargoes)
Article 15-2.In the case where report on matters concerning cargoes has been made pursuant to the provisions of paragraph (1), (7), (8) or (9) of the preceding Article, if the Director General of Customs finds it necessary to clarify the details of the report for ensuring the implementation of this Act, the Director General of Customs may, pursuant to the provisions of Cabinet Order, ask for a report from a consignee of the cargoes or other person specified by Cabinet Order before a vessel or aircraft enters a port or airport.
(2)A person who is requested to make a report pursuant to the provisions of the preceding paragraph shall make the report without delay.
(Procedures for entry into a port of special vessels, etc.)
Article 15-3.Except in the case of telecommunication facility trouble or in other cases 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 other vessels or aircraft specified by Cabinet Order); hereinafter the same applies) shall, pursuant to the provisions 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 the name or registered mark and the name of country of registry or the nationality, of the special vessel, etc. as well as matters specified by Cabinet Order with respect to its passengers (limited to the case where passengers are on board the special vessel, etc.) and crew members.
(2)If 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 provisions of the preceding paragraph.
(3)If 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 specified by Cabinet Order.
(4)The Director General of Customs, if it is found necessary for ensuring the implementation of Article 69-11 (Goods the importation of which is prohibited) or other provisions of this Act, may request an operator 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 an aircraft operated by an air carrier) or other persons specified by the Ministry of Finance Order, to report, before its entry into 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.
(5)A person who is requested to make a report under the preceding paragraph shall make the report pursuant to the provisions of Cabinet Order.
(6)Reporting 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 Ministry of Finance Order, reporting or submission of a document cannot be made by means of electronic data processing system due to failure in telecommunication lines or for other cause.
(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, etc. engaged in foreign trade”) shall not be carried out unless report on matters concerning 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 concerning cargoes as prescribed in paragraph (2) of that Article is submitted) or report on matters concerning cargoes as prescribed in paragraph (9) of that Article is made (excluding the case where a document stating matters concerning 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 with respect 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 provisions of Cabinet Order, present to customs officials a document concerning loading or unloading of the goods. The same applies with respect to a person who loads domestic goods onto, or unloads domestic goods from a vessel, etc. engaged in foreign trade.
(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 these cargoes as prescribed in paragraphs (7) and (8) of that Article is made; provided, however, that this does not apply to the case where any reporting which, as may be prescribed by Cabinet Order, may be used as a substitute for the report has been made and permission of the Director General of Customs has been given pursuant to the provisions of Cabinet Order.
(Procedures for departure from a port)
Article 17.If a vessel, etc. engaged in foreign trade 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, if it is found necessary for ensuring the implementation of this Act, may 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, etc. engaged in foreign trade) 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 these 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, if it is found necessary for ensuring the implementation of Article 69-2 (Goods the exportation of which is prohibited) or other provisions of this Act, may request an operator 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) or other person specified by the Ministry of Finance Order 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.
(4)A person who is requested to make a report under the preceding paragraph shall make the report pursuant to the provisions 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 reporting 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 Ministry of Finance Order, submission of a document or reporting cannot be made by means of electronic data processing system due to failure in telecommunication lines or for other cause.
(Procedures for departure from a port of special vessels, etc.)
Article 17-2.If 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, if it is found necessary for ensuring the implementation of this Act, may 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.
(2)The Director General of Customs, if it is found necessary for ensuring the implementation of Article 69-2 (Goods the exportation of which is prohibited) or other provisions of this Act, may request an operator of a special aircraft which departs from a customs airport with passengers on board (limited to an aircraft operated by an air carrier) or other persons specified by the Ministry of Finance Order 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 the report pursuant to the provisions of Cabinet Order.
(4)Submission of a document prescribed in the second sentence of paragraph (1) or reporting 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 Ministry of Finance Order, submission of a document or reporting cannot be made by means of electronic data processing system due to failure in telecommunication lines or for other cause.
(Simplified procedures for entry into, or departure from a port)
Article 18.In the case where a vessel engaged in foreign trade enters an open port, if 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 other cases 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, no later than 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, if it departs therefrom without loading or unloading goods other than personal effects of crew members, postal items and aircraft’s stores or in other cases 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 respect to matters concerning crew members, a captain of the aircraft shall, except in cases specified 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, no later than its departure, notify the customs that its stay falls under the case of short stay, etc., and if, after its entry into an airport, its stay ceases to fall under the case of short stay, etc., the captain shall, pursuant to the provisions of Cabinet Order, submit in advance to the customs a document stating matters required to be reported pursuant to the provisions of paragraph (9) of Article 15 (excluding matters reported or submitted in writing pursuant to the provisions 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 Ministry of Finance Order, submission of a document cannot be made by means of electronic data processing system due to failure in telecommunication lines or for other cause.
(Simplified procedures 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, if it departs therefrom within twenty-four hours after its entry without loading or unloading any personal effects of passengers or in other cases specified 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 respect to matters concerning crew members, the master of the vessel shall, except in the case specified by Cabinet Order, submit the report prescribed in paragraph (1) of Article 15-3 or the 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, no later than its departure, submit to the customs an entrance notice stating matters specified by Cabinet Order, and if, after its entry, its stay ceases to fall under the case of short stay, etc., the master shall, pursuant to the provisions of Cabinet Order, submit in advance to the customs a document stating matters required to be reported pursuant to the provisions of paragraph (1) of Article 15-3 (excluding matters reported or submitted in writing pursuant to the provisions of the proviso to the preceding paragraph).
(3)In the case where a special aircraft enters a customs airport, if it departs therefrom without loading or unloading any personal effects of passengers or in other cases specified 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 respect to matters concerning crew members, the captain shall, except in the case specified 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, no later than its departure, notify the customs that its stay falls under the case of short stay, etc., and if, after its entry, its stay ceases to fall under the case of short stay, etc., the captain shall, pursuant to the provisions of Cabinet Order, submit in advance to the customs a document stating matters required to be reported pursuant to the provisions of paragraph (1) of Article 15-3 (excluding matters reported or submitted in writing pursuant to the provisions 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 Ministry of Finance Order, submission of a document cannot be made by means of electronic data processing system due to failure in telecommunication lines or for other cause.
(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, etc. engaged in foreign trade or other vessels or aircraft loaded with foreign goods or to load foreign goods onto a vessel or aircraft, if the 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 in consideration of the types of services provided at the customs offices or other circumstances, and publicly notified; the same applies in paragraph (1) of Article 98), the Director General of Customs shall be notified of that intention in advance; provided, however, that this does not apply with respect 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, etc. engaged in foreign trade shall not bring the 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 the vessel, etc. enters or leaves a quarantine area exclusively for the purpose of quarantine inspection or where shipwreck or other unavoidable accident occurs.
(2)When a vessel, etc. engaged in foreign trade enters a closed port due to any accident referred to in the proviso to the preceding paragraph, its master or captain shall immediately notify the accident, together with the cause therefor, to a customs official (or, to a police official if no customs official is available).
(3)The Director General of Customs, if it is found 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, may request an operator of an aircraft engaged in foreign trade which enters, or departs from a closed airport with passengers on board (limited to an aircraft operated by an air carrier) or other person specified by the Ministry of Finance Order 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 provisions 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 Ministry of Finance Order, the report cannot be made by means of electronic data processing system due to failure in telecommunication lines or for other cause.
(Entry into, or departure from a closed port of special vessels, etc.)
Article 20-2.Except in the case of telecommunication facility trouble or in other cases prescribed by Cabinet Order, a master or captain of a special vessel, etc. which enters a closed port shall, pursuant to the provisions of Cabinet Order, report in advance to the customs having jurisdiction over the location of the closed port where the special vessel, etc. enters, its name or registered mark and the country of registry or nationality as well as matters specified by Cabinet Order with respect to its passengers (limited to the case where passengers are on board the special vessel, etc.) and crew members.
(2)If a special vessel, etc. enters 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 provisions of the preceding paragraph.
(3)If a special vessel, etc. enters a closed port, its master or captain shall immediately submit to the customs an entrance notice stating matters specified by Cabinet Order.
(4)If 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, if it is found necessary for ensuring the implementation of this Act, may 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, if it is found 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, may request an operator 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) or any other person specified by the Ministry of Finance Order 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 the special aircraft.
(6)A person who is requested to make a report under the preceding paragraph shall make the report pursuant to the provisions of Cabinet Order.
(7)Reporting 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 Ministry of Finance Order, reporting or submission of a document cannot be made by means of electronic data processing system due to failure in telecommunication lines or for other cause.
(Temporary landing of foreign goods)
Article 21.If a master of a vessel or a captain of an aircraft intends to temporarily land foreign goods (including unloading; hereinafter the same applies), the master or captain 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 the notification cannot be made in advance due to shipwreck or other unavoidable accident, the master or captain shall make a notification stating that fact immediately after having landed foreign goods.
(Notification, etc. of call at foreign port of coastal vessels, etc.)
Article 22.If a coastal vessel or domestic aircraft (hereinafter referred to as “coastal 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 that fact and shall, if vessel’s or aircraft’s stores were loaded in a foreign country, submit a manifest of the 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 as foreign goods, provided that they are, pursuant to the provisions of Cabinet Order, declared to the Director General of Customs and loaded, with the 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 other vessels prescribed by Cabinet Order). In this case, if the vessel’s or aircraft’s stores are prescribed by Cabinet Order as those that do not cause any trouble in customs control, the Director General of Customs may give blanket approval for loading the stores for a period specified by the Director General of Customs within a period 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 provisions of Cabinet Order, make a declaration to the Director General of Customs and obtain the 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 the vessel’s or aircraft’s stores, the 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 the approvals are deemed to be 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, if the approval referred to in paragraph (1) is given, shall specify a period for loading, deemed to be reasonable. In this case, if it is found necessary due to a disaster occurred after the period has been specified or for other unavoidable reason, the Director General of Customs may extend the period so specified.
(5)A person who has obtained the 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 provisions of Cabinet Order; provided, however, that in the case where blanket approval has been given pursuant to the provisions of the second sentence of that paragraph, the person may collectively 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 the approval, by subdividing the whole period pertaining to the approval pursuant to the provisions of Cabinet Order.
(6)If 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 the approval within the period specified pursuant to the provisions of paragraph (4), customs duty to be levied shall immediately be collected from a person who has obtained the approval; provided, however, that this does not apply to the case where the vessel’s or aircraft’s stores are brought into a customs area, where they are lost due to a disaster or for other unavoidable cause or where they are destroyed with prior 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 the designated place.
(2)The traffic to a vessel or aircraft coming and/or going between Japan and a foreign country, if its purpose is to deliver and/or receive cargoes (excluding cargoes for which delivery and receipt are approved or permitted pursuant to the provisions of this Act and postal items), shall be carried out, pursuant to the provisions of Cabinet Order, with permission of the Director General of Customs and through the designated place.
(3)The Director General of Customs may not give the permission referred to in the preceding paragraph if a person who seeks the permission falls under any of the following items:
(i)where the person was sentenced to a penalty or was subject to a disposition of administrative notification in violation of the provisions of this Act, and a period of three years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed or from the day on which the disposition was performed;
(ii)where the person 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 the person 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 coastal vessel, etc. shall not be permitted except in the case where permission is given by the Director General of Customs.
(Change in status of a vessel or aircraft)
Article 25.If a vessel or aircraft other than a vessel, etc. engaged in foreign trade is intended to be used as a vessel, etc. engaged in foreign trade, its master or captain shall notify the intention to the customs in advance. The same applies to the case where a vessel, etc. engaged in foreign trade is used as a vessel or aircraft other than a vessel, etc. engaged in foreign trade.
(2)A master of a vessel or a captain of an aircraft, if it is intended to use a coastal vessel, etc. as a special vessel, etc., shall notify the intention to the customs in advance. The same applies to the case where a special vessel, etc. is used as a coastal vessel, etc.
(Acting for masters or captains)
Article 26.Any act to be carried out by a master of a vessel or a captain of an aircraft pursuant to the provisions 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 the 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 an aircraft).
(Acting agent for masters or captains)
Article 27.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 duties, apply to a person who acts for the master or captain to perform the duties.
(Provision of facilities for customs officials)
Article 28.In the case where customs officials board a vessel or an aircraft for performing duties, its master or captain shall provide customs officials with space and other facilities necessary for performing the duties.
(Types of customs areas)
Article 29.Customs areas include five types, i.e., designated customs areas, customs warehouses, customs factories, customs exhibition sites 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 with respect to the foreign goods set forth in the following:
(i)wreckage;
(ii)goods which are found 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 a place and for a period, 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 export or import procedures for postal items) and postal items containing correspondence only; the same applies in paragraph (1) of Article 63-9), objects seized pursuant to the provisions of the Code of Criminal Procedure (Act No. 131 of 1948) and other goods 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 finds that no trouble occurs 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 provisions 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 taking out of samples)
Article 32.A person who temporarily takes any foreign goods stored in a customs area out of 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 the intention in advance; provided, however, that this does not apply to the case where approval for destruction has been given pursuant to the provisions 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 exhibition site) shall keep books for foreign goods which the person 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 state in these books matters prescribed by Cabinet Order.
(Dispatch of customs officials)
Article 35.The Director General of Customs may dispatch customs officials to a customs area and have them handle part of the customs services therein.
(Mutatis mutandis application of provisions on 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 provisions 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 are deemed to be replaced with “the place designated by the Director General of Customs pursuant to the provisions 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 provisions of item (ii) of paragraph (1) of Article 30 (Foreign goods stored with permission at a place other than customs areas), the person shall notify the customs of the intention in advance.
(Designation or revocation of a designated customs area)
Article 37.A designated customs area means the land, buildings or other facilities which are owned or administered by the Government, by local public entities or by a juridical person that constructs or administers port or airport facilities and is prescribed by Cabinet Order and which are designated by the Minister of Finance as a place where foreign goods may be loaded, unloaded, transported or temporarily stored for the purpose of ensuring simplified and prompt handling of customs procedures in open ports or customs airports.
(2)If the Minister of Finance finds that the whole or part of a designated customs area is not necessary to be maintained due to decrease in foreign trade conducted through the customs area or for other reason, the Minister may revoke the designation referred to in the preceding paragraph.
(3)If the Minister of Finance intends to designate a place as a designated customs area, the Minister shall, in advance, consult 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 the designation with an opportunity to state their opinions. The same applies in the case where the Minister intends to revoke the designation of a designated customs area.
(4)If the Minister of Finance has designated a place as a designated customs area or has revoked the designation, the Minister shall give immediately a public notice of that fact.
(5)The Minister of Finance may, pursuant to the provisions of Cabinet Order, delegate part of the authority relating 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.The owner or administrator of land, buildings or other facilities which have been designated as a designated customs area shall, before taking any action set forth in the following items, consult with the Director General of Customs; provided, however, that if the owner or administrator is not the Government or local public entity, the owner or administrator shall obtain approval of the Director General of Customs:
(i)transfer, exchange, lease or other disposal of the land, buildings or other facilities, or change in use;
(ii)construction work in the land or construction of new buildings or other facilities on the land;
(iii)reconstruction, relocation, removal or other construction work on the buildings or facilities.
(2)In the case referred to in the preceding paragraph, if the Director General of Customs finds that the acts relating to the consultation or application for approval, as referred to in the preceding paragraph does not interfere with proper use of the designated customs area and does not cause any trouble in ensuring the implementation of this Act, the Director General of Customs shall give consent to or approve these acts.
(3)If the Director General of Customs finds it necessary for efficient execution of customs services in a designated customs area, the Director General of Customs may install, with the consent of the owner or administrator of that 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 which have been designated as a designated customs area (including a person who leases port facilities from the person prescribed by Cabinet Order as referred to in paragraph (1) of the preceding Article (Designation of a designated customs area)) may not refuse loading, unloading, transport or storage of foreign goods or goods destined for export without legitimate grounds.
(Goods which may be brought in)
Article 39.The Director General of Customs, if it is found necessary for achieving the intended use of a designated customs area, may specify the types of goods that may be brought into the area.
(Handling of goods)
Article 40.In a designated customs area, foreign goods or goods destined for export may undergo, in addition to the acts provided for in paragraph (1) of Article 37 (Designation of a designated customs area), inspection, repacking, sorting or other normal handling operations of these 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, the acts permitted by the Director General of Customs, including display of samples, simple processing or other similar acts.
(3)The Director General of Customs, if the acts referred to in the preceding paragraph are deemed not to interfere with proper use of a designated customs area and not to cause any trouble in ensuring the implementation of this Act, shall give the permission referred to in the preceding paragraph.
(Foreign goods after revocation of designation)
Article 41.In the case where designation of a designated customs area is revoked, if 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 these goods for a period to be designated by the Director General of Customs.
(Suspension, etc. of bringing foreign goods into a designated customs area)
Article 41-2.The Director General of Customs, if 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 the agent, manager or other employee violates the provisions of this Act in connection with the business in the designated customs area, may suspend, for a specified period, the act of bringing into the designated customs area any foreign goods or any goods destined for export, administered by the administrator of goods.
(2)The Director General of Customs, before suspending the act of bringing goods into a designated customs area pursuant to the provisions of the preceding paragraph, shall give a notice of the suspension to the administrator of goods and the owner or administrator of the land, buildings or other facilities of the customs area and shall request attendance of these persons or their agents for hearing their opinions or otherwise provide them with an opportunity to produce evidence for clarification.
(Mutatis mutandis application of provisions on 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 is deemed to be replaced with “the person who administers the foreign goods”.
(Permission of a customs warehouse)
Article 42.A customs warehouse is a place which, pursuant to the provisions of Cabinet Order, is permitted 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 may not exceed ten years; provided, however, that permission may, pursuant to the provisions of Cabinet Order, be renewed for a period to be specified within ten years.
(3)The Director General of Customs, if the permission referred to in paragraph (1) is given or the permission referred to in the proviso to the preceding paragraph is renewed, shall immediately give a public notice of that fact.
(Requirements for permission)
Article 43.The Director General of Customs, in the case falling under any of the following items, may elect not to give the permission referred to in paragraph (1) of the preceding Article:
(i)where permission of a customs area of a person who seeks the 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 the permission was revoked;
(ii)where an applicant was sentenced to a penalty in violation of the provisions of this Act or was subject to a disposition of administrative notification, 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 performed;
(iii)where an applicant was sentenced to imprisonment without work or 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;
(iv)where an applicant was sentenced to a fine in violation of the 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;
(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 the financial resources of an applicant are found to be 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 the 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 the permission referred to in paragraph (1) of the preceding Article is sought is anticipated of little use or value as a customs warehouse.
(The 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 the goods in the customs warehouse is initially given.
(2)If the Director General of Customs finds that there are special circumstances, the Director General of Customs may extend, upon receipt of application, the period referred to in the preceding paragraph, specifying the additional period deemed to be 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 these 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 found necessary for any unavoidable circumstances, for a period to be designated, upon application, by the Director General of Customs), the person shall, pursuant to the provisions 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 the period expires.
(2)The approval referred to in the preceding paragraph shall be given unless 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 provisions of other laws and regulations or unless 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 where application for approval referred to in paragraph (1) is filed.
(Inspection at the time of approval, etc. for storage of foreign goods)
Article 43-4.If the Director General of Customs gives approval or designates the period, as referred to in paragraph (1) of the preceding Article, the Director General of Customs shall have customs officials conduct necessary inspection of foreign goods referred to in that paragraph.
(2)Article 68-2 (Delegation of authority for 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.If 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 construction work, the person shall notify the customs of the intention in advance.
(2)In the case where the notification referred to in the preceding paragraph has been made, if it is found that the increase or decrease in storage capacity or the construction work, intended to be performed will cause difficulty in ensuring the implementation of this Act for the reason that, after completion of the increase, decrease or work, 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 the notification to take necessary measures at the time of implementing the matters covered by the notification.
(Liability for payment of customs duty, etc. of a person who has obtained permission)
Article 45.If any 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 prior approval of the Director General of Customs.
(2)If the Director General of Customs finds 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, the Director General of Customs shall give the 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 that fact to the Director General of Customs.
(Notification of suspension or discontinuance of customs warehousing business)
Article 46.If a person who has obtained permission of a customs warehouse intends to suspend or to discontinue customs warehousing business before expiry of the period of permission, the person shall notify the intention to the Director General of Customs in advance.
(Invalidation of permission)
Article 47.Permission of a customs warehouse ceases to be effective if any of the situations set forth in the following items occurs:
(i)if a person who has obtained permission discontinues customs warehousing business;
(ii)if 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 the approval referred to in that paragraph is made;
(iii)if a person who has obtained permission has been dissolved;
(iv)if a person who has obtained permission has received a ruling for commencement of bankruptcy proceedings;
(v)if the period of permission has expired;
(vi)if the Director General of Customs has revoked permission.
(2)If 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 the goods for a period designated by the Director General of Customs. In this case, a person who has obtained the permission or the 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 the business; if a person who has obtained permission has transferred the business, then a person who has been transferred the 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, if any of the situations set forth in the following items occurs, may suspend bringing foreign goods or goods destined for export into a customs warehouse for a specified period or may revoke permission of a customs warehouse:
(i)if a person who has obtained permission (in the case of a juridical person, including its officer) or the agent, manager, or other employee violates the provisions of this Act in connection with customs warehousing business;
(ii)if 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, before making the disposition referred to in the preceding paragraph, shall give notice of the disposition to a person who has obtained permission of a customs warehouse relating to the disposition and shall request attendance of that person or the agent for hearing opinions or otherwise provide them with an opportunity to produce evidence for clarification.
(Succession of permission)
Article 48-2.If a succession for a person who has obtained permission of a customs warehouse occurs, the heir (in the case where there are two or more heirs, if one of them, with the consent of all of the heirs, is 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 provisions of the preceding paragraph (referred to as “successor” in the next paragraph) may, pursuant to the provisions 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, in cases where a successor falls under any of the items of Article 43 (Requirements for permission), may elect not to give the 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 the person has in advance been given approval of the Director General of Customs pursuant to the provisions 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 the business as a result of the split-up or a person who has been transferred the business (referred to as “juridical person after merger, etc.” in the next paragraph), notwithstanding the provisions of item (i) or (iii) of paragraph (1) of Article 47 (Invalidation of permission), may take over the position based on the permission of the juridical person that has ceased to exist as a result of the merger or has been split up, or based on the permission of the person who has transferred the business.
(5)The Director General of Customs, in cases where a juridical person after merger, etc. falls under any of the items of Article 43, may elect not to give the approval referred to in the preceding paragraph.
(6)The Director General of Customs shall, if the approval referred to in paragraph (2) or (4) has been given, immediately give a public notice of the approval.
(Mutatis mutandis application of provisions on 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 the 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 Ministry of Finance Order, the person may notify the Director General of Customs having jurisdiction over that place of the 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 a place which is given the permission referred to in paragraph (1) of Article 42 at the time when the notification is accepted. In this case, the period of permission pertaining to the place deemed to be given permission shall, notwithstanding the provisions of paragraph (2) of that Article, be the same as the period during which the approval referred to in the preceding paragraph is effective.
(3)A person who seeks the approval referred to in paragraph (1) shall file a written application, stating the person’s domicile or residence, name and other necessary matters with the Director General of Customs having jurisdiction over the location of the 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 the 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.Before the Director General of Customs gives the approval referred to in paragraph (1) of the preceding Article, the Director General of Customs shall examine whether the criteria set forth in the following are met:
(i)that a person who seeks the 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 the approval referred to in paragraph (1) of the preceding Article was revoked pursuant to the provisions of paragraph (1) of Article 54 (Revocation of approval, etc.);
(b)that, with respect to the 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 the permission (in cases where permission has been given two or more times, the day on which the first permission was given);
(c)that a person falls under the cases set forth in items (ii) to (vii) of Article 43 (Requirements for permission);
(ii)that a person who seeks the 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 the business;
(iii)that a person who seeks the approval has established, with respect to business relating to storage of foreign goods, etc., a rule containing the matters prescribed by the Ministry of Finance Order, that is, matters which the person (in the case of a juridical person, including its officers) or the 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.If the Director General of Customs finds it 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 provisions of this Act or for other reason, the Director General of Customs may 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, if application of paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) is no longer necessary, may notify, pursuant to the provisions 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.The approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) ceases to be effective if any of the situations set forth in the following items occurs:
(i)if notification prescribed in the preceding Article is issued;
(ii)if the 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)if, 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 provided for in that paragraph or if disposition not to give the approval referred to in that paragraph is made;
(iv)if the period of the approval expires;
(v)if the Director General of Customs revokes the approval.
(Revocation of approval, etc.)
Article 54.The Director General of Customs, if a holder of approval falls under any of the following items, may revoke the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse):
(i)if the holder falls under item (i)(c) of Article 51 (Requirements for approval) or if the criteria referred to in item (ii) of that Article are not met;
(ii)if the holder fails to respond to the request made by the Director General of Customs under Article 52 (Improvement measures pertaining to a rule, etc.).
(2)If the Director General of Customs intends to revoke approval pursuant to the provisions of the preceding paragraph, the Director General of Customs shall give advance notice of the revocation to a holder of approval pertaining to the disposition and shall request attendance of the holder or the agent for hearing their opinions or otherwise provide them 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.
(Mutatis mutandis application of provisions for succession of permission)
Article 55.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.
(Permission of a customs factory)
Article 56.A customs factory is a factory which, pursuant to the provisions of Cabinet Order, is permitted 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 “operations under customs procedures”).
(2)A person who has obtained permission of a customs factory, with respect to imported goods used in that factory, is deemed to have also been given the permission referred to in paragraph (1) of Article 42 (Permission of a customs warehouse) for the factory for a period up to three months from the day on which the imported goods are brought into the factory.
(3)A person who has obtained permission of a customs factory may also be given the 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 operations under the customs procedures (including products obtained through the operations using these foreign goods) may be stored in a customs factory shall be up to two years from the day on which the approval for storage of these goods in that factory for the operations or the approval for use of these goods for the operations in that factory is given.
(Notification of operations under customs procedures)
Article 58.A person who intends to perform the operations under customs procedures in a customs factory shall notify commencement and completion of the operations to the customs at the time of the commencement and completion; provided, however, that this does not apply with respect to the commencement of the operations if the Director General of Customs finds that there is no difficulty in customs control and hence notifies to that effect.
(Special provisions for declaration for duty payment, etc. pertaining to products manufactured from operations under customs procedures)
Article 58-2.A person who has obtained permission of a customs factory where operations for oil refinery or other operations prescribed by Cabinet Order are conducted under customs procedures in which two or more kinds of products are manufactured in a single manufacturing process shall, when the operations are completed, notwithstanding the provisions of paragraph (1) of Article 7 (Declaration) and Article 67 (Export or import permission), file a declaration for duty payment with the Director General of Customs without delay after completion of the operations and obtain import permission prescribed in that Article with respect to the foreign goods manufactured under the operations (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 the operations. In this case, if the person is an authorized importer or a special entrusting importer, the person 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.If foreign goods and domestic goods are used for operations under customs 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)If foreign goods are used in combination with domestic goods with the approval of the Director General of Customs pursuant to the provisions of Cabinet Order, the products manufactured therefrom, corresponding to the quantity of the foreign goods used are, notwithstanding the provisions of the preceding paragraph, deemed to be foreign goods which have arrived in Japan from abroad.
(Operations under customs procedures performed outside a customs factory)
Article 61.The Director General of Customs, if it is found that it will contribute to the promotion of trade and does not cause any difficulty in ensuring the implementation of this Act, may, pursuant to the provisions of Cabinet Order, designate a period and place and give permission to remove foreign goods stored in a customs factory from that factory to the place so designated for performing the operations under customs procedures for these goods.
(2)In the case where the Director General of Customs gives the permission referred to in the preceding paragraph, the Director General of Customs 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, if foreign goods are removed from a customs factory with the permission referred to in paragraph (1), shall have customs officials conduct necessary inspection of the foreign goods at the time of their removal.
(4)Foreign goods which, with the permission referred to in paragraph (1), have been removed to a place designated pursuant to the provisions 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 provisions 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 the foreign goods were removed.
(Simplified procedures for a designated customs factory)
Article 61-2.In the case of a customs factory which is recognized by the Director General of Customs as a factory where there is no difficulty in customs control in consideration of the stable state in the production yield of raw materials used, the nature of the operations under customs procedures or other circumstances and hence is designated by the Director General of Customs by specifying products to be manufactured under the operations and foreign goods to be used as raw materials, the notification required to be made at the time of commencement and completion of the operations under customs procedures for manufacturing the products, notwithstanding the provisions of Article 58 (Notification of operations under customs procedures), is not required.
(2)A person who has obtained the designation referred to in the preceding paragraph shall, pursuant to the provisions 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 operations under customs procedures, etc., then within the longer period so specified) and other matters prescribed by Cabinet Order, on or before the tenth day of the month following the month in which they are used or manufactured (if a special period is designated 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 operations pertaining to the products is suspended, then the report shall be submitted after the suspension, without delay).
(Obligation of record keeping)
Article 61-3.A person who has obtained permission of a customs factory shall keep books for foreign goods stored therein and state in the books matters prescribed by Cabinet Order.
(Mutatis mutandis application of provisions on 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 found necessary for any unavoidable circumstances, for a period to be designated, upon application, by the Director General of Customs)” and “three months expires” in paragraph (1) of Article 43-3 are deemed to be replaced with “exceeding three months for the operations under customs procedures or intends to use these goods for the operations 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 the operations” respectively, and the term “into a customs warehouse” in paragraph (1) of Article 48 is deemed to be replaced with “into a customs factory or performing operations under customs procedures at a customs factory”.
(Special provisions for permission of a customs factory)
Article 61-5.A person who has obtained the 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 the person intends to conduct the operations under customs procedures at a place which meets, with respect to the location and facilities, the criteria prescribed by the Ministry of Finance Order, may notify the 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 the permission referred to in paragraph (1) of Article 56 at the time when the notification is accepted. In this case, the period of the permission pertaining to the place deemed to be given the permission shall, notwithstanding the provisions 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 the approval referred to in the preceding paragraph is in effect.
(3)A person who seeks the approval referred to in paragraph (1) shall file a written application, stating the domicile or residence, name and other necessary matters, with the Director General of Customs having jurisdiction over the location of the domicile or residence.
(4)The 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 the notification referred to in paragraph (1) and other necessary matters concerning application of the preceding paragraphs shall be prescribed by Cabinet Order.
(Mutatis mutandis application of provisions on 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.; Mutatis mutandis application of provisions on 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 is deemed to be replaced with “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 is deemed to be replaced with “operations under customs procedures” and the term “a customs warehouse” in item (ii) of Article 53 is deemed to be replaced with “a customs factory”, and necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Permission of a customs exhibition site)
Article 62-2.A customs exhibition site is an area which is permitted, pursuant to the provisions of Cabinet Order, by the Director General of Customs to be used as a place for displaying foreign goods at the exhibition, fair or other similar events specified by Cabinet Order (hereinafter referred to as “exhibition, etc.”).
(2)The period of permission referred to in the preceding paragraph shall be the period which the Director General of Customs finds to be necessary in consideration of the duration of exhibition, etc.
(3)For the purpose of construction, maintenance or removal of facilities for exhibition, etc. or for the purpose of administration of exhibition, etc., the acts set forth in the following items and prescribed by Cabinet Order may be performed in a customs exhibition site for the foreign goods to be prescribed by Cabinet Order:
(i)loading, unloading, transport or storage;
(ii)inspection of contents, 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 exhibition site)
Article 62-3.A person who brings foreign goods into a customs exhibition site shall, pursuant to the provisions of Cabinet Order, file a declaration with the Director General of Customs and obtain approval for performing the acts referred to in paragraph (3) of the preceding Article.
(2)The Director General of Customs, before giving the approval referred to in the preceding paragraph, shall 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 the approval referred to in paragraph (1). In this case, the Director General of Customs shall notify a person who has filed the declaration of the disapproval, and shall also request that person to remove the foreign goods from the customs exhibition site or to take other measures within a specified period.
(4)In a customs exhibition site, 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 the 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.If the Director General of Customs finds it necessary for ensuring the implementation of this Act with respect to foreign goods which have been brought into a customs exhibition site and are or are anticipated to be sold, used or consumed, the Director General of Customs may, pursuant to the provisions of Cabinet Order, restrict the place where these goods may be stored within the customs exhibition site or request to make a report on the details of use of foreign goods which have been brought into the customs exhibition site and are to undergo any changes in their nature or shape.
(2)In cases where foreign goods brought into a customs exhibition site are sold within that area (excluding the cases prescribed by Cabinet Order), the sale is deemed to be importation for the purpose of application of this Act. In this case, the Director General of Customs, if it is found necessary, may require security to be provided in advance within the amount equivalent to that of customs duty chargeable on the goods which are anticipated to be sold.
(Permission of use outside a customs exhibition site)
Article 62-5.With respect to foreign goods brought into a customs exhibition site, if it is necessary to use them outside the customs exhibition site (excluding goods falling under Article 32 (Temporary taking out of samples)), the Director General of Customs may, pursuant to the provisions of Cabinet Order, permit use of the foreign goods outside the customs exhibition site, designating the period and place for the use, provided that it is found that no difficulty occurs in ensuring the implementation of this Act.
(Collection of customs duty on foreign goods remained in a customs exhibition site after expiry of period of permission)
Article 62-6.With respect to foreign goods brought into a customs exhibition site and remained in that site at the time when the period of permission of that area expires or at the time when the permission ceases to be effective, the Director General of Customs may require a person who has obtained permission of the site to remove the 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 any of these 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, the provisions pertaining to collection of customs duty referred to in the preceding paragraph shall not apply while these circumstances last.
(Mutatis mutandis application of provisions on a customs warehouse and customs factory)
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 (Operations under customs procedures outside a customs factory) and Article 61-3 (Obligation of keeping records) apply mutatis mutandis to a customs exhibition site. In this case, the terms “Article 67-2” and “, paragraph (1)” in paragraph (3) of Article 43-3 are deemed to be replaced with “paragraph (1) of Article 67-2” and “, paragraph (1) of Article 62-3 (Procedures for bringing foreign goods into a customs exhibition site)”, respectively, and the term “the preceding paragraph” in paragraph (2) of Article 43-4 is deemed to be replaced with “paragraph (2) of Article 62-3 (Procedures for bringing foreign goods into a customs exhibition site)”.
(Permission of an integrated customs area)
Article 62-8.An integrated customs area is a unit of land, buildings and other facilities located on that land (referred to as “unit of land, etc.” in the next paragraph), where acts set forth in the following, pursuant to the provisions of Cabinet Order, are 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 blending) using foreign goods as raw materials;
(iii)display of foreign goods or use related thereto (limited to acts prescribed by Cabinet Order).
(2)Before the Director General of Customs gives the permission referred to in the preceding paragraph, the Director General of Customs shall examine whether the criteria set forth in the following are met:
(i)that the unit of land, etc. is owned or administered by a juridical person that meets the requirements prescribed by Cabinet Order, taking into account the details of its business or other matters;
(ii)that the trade-related facilities established in the unit 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 unit of land, etc. in an integrated manner, whereby substantial contribution to facilitation of importation or promotion of trade is expected;
(iv)that it is found, in light of the location, facilities and other circumstances of the unit of land, etc., that there is no difficulty in ensuring the implementation of this Act;
(v)that a juridical person that owns or administers the unit of land, etc. (including a person, other than the juridical person, who administers goods in the unit 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 unit of land, etc. is found to have sufficient ability to conduct the business of an integrated customs area in consideration 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 these 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 these 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 these goods in that area within three months from the day on which they are brought into that area, the person shall, pursuant to the provisions 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 the period expires or on which the 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 other similar goods prescribed by Cabinet Order shall notify the customs of the intention in advance.
(Joint and several liability for payment of customs duty of an 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 provisions 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 these 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 these 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, if any of the situations set forth in the following items occurs, may suspend, designating 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)if 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)if any of the criteria set forth in the items of paragraph (2) of Article 62-8 (Criteria for permission of an integrated customs area) with respect to an integrated customs area ceases to be met.
(2)Before the Director General of Customs takes the disposition referred to in the preceding paragraph, the Director General of Customs shall give a notice of the disposition to a person who administers goods relating to the disposition or a juridical person that has obtained permission of the integrated customs area and shall request attendance of that person or the agent for hearing their opinions or otherwise provide them with an opportunity to produce evidence for clarification.
(Mutatis mutandis application of provisions on a customs warehouse, customs factory and customs exhibition site)
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 from the operations under customs procedures), Article 59 (Use of domestic goods, etc.), Article 61 (Operations under customs 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 exhibition site). In this case, in paragraph (2) of Article 42, the term “the preceding paragraph” is deemed to be replaced with “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” are deemed to be replaced with “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” is deemed to be replaced with “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” are deemed to be replaced with “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)” is deemed to be replaced with “Article 62-10)”; in paragraph (1) of Article 43-4, the terms “paragraph (1) of the preceding Article” and “that paragraph” are deemed to be replaced with “Article 62-10 (Approval of storage of foreign goods” and “that Article”, respectively; in paragraph (1) of Article 47, the term “the following items” is deemed to be replaced with “item (i) or items (iii) to (vi)”; in paragraph (3) of the same Article, the term “person who has obtained the permission” is deemed to be replaced with “person who has obtained the permission (including a person, other than the person obtained the 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” is deemed to be replaced with “item (i) or (iii) of paragraph (1) of Article 47, as applied mutatis mutandis pursuant to Article 62-15 (Mutatis mutandis application of provisions of a customs warehouse, a customs factory and a customs exhibition site)”; in paragraph (5) of the same Article, the term “falls under any of the items of Article 43” is deemed to be replaced with “does not meet the criteria 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)” is deemed to be replaced with “paragraph (4)”; in Article 58-2, the term “A person who has obtained permission of a customs factory where operations for oil refinery or other operations prescribed by Cabinet Order, under customs procedures in which two or more kinds of products are manufactured in a single manufacturing process” is deemed to be replaced with “A person who conducts in an integrated customs area the operations for oil refinery or other operations prescribed by Cabinet Order, under customs 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)” is deemed to be replaced with “paragraph (1) or Article 62-5 (Permission of use outside a customs exhibition site), as applied mutatis mutandis pursuant to Article 62-15 (Mutatis mutandis application of provisions on a customs warehouse, a customs factory and a customs exhibition site)”; in paragraphs (4) and (5) of the same Article, the terms “paragraph (1)” and “that paragraph” are deemed to be replaced with “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” are deemed to be replaced with “person who conducts the operations under customs 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 exhibition site and are to undergo any changes in their nature or shape” is deemed to be replaced with “may be stored”.
(Customs transit)
Article 63.Foreign goods (excluding postal items, special export goods and other goods 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 provisions 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, if the Director General of Customs finds that no difficulty occurs in customs control in consideration of transportation conditions or other circumstances, the Director General of Customs may give blanket approval for transportation of foreign goods to be shipped within the period to be designated by the Director General of Customs within the limit of period prescribed by Cabinet Order.
(2)The Director General of Customs, if it is found necessary before giving the approval referred to in the preceding paragraph, may have customs officials inspect the goods referred to in the preceding paragraph or may require security to be provided in an amount equivalent to that of customs duty chargeable.
(3)In carrying out the transportation referred to in paragraph (1), a transportation manifest shall, pursuant to the provisions of Cabinet Order, be presented to the customs and be verified by the customs; provided, however, that in the case where blanket approval has been given pursuant to the provisions 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 the approval by subdividing the period of approval pursuant to the provisions of Cabinet Order.
(4)If the Director General of Customs gives the approval referred to in paragraph (1), the Director General of Customs shall designate transportation period deemed to be reasonable. In this case, the Director General of Customs, if it is found necessary to extend the period due to a disaster or other unavoidable circumstances which occur after the transportation period was designated, may extend the period so designated.
(5)If foreign goods which have been approved pursuant to the provisions of paragraph (1) arrive at their destination, a person who has obtained the approval shall immediately present the transportation manifest which has been verified pursuant to the provisions of paragraph (3) to the customs located at the destination and have it confirmed by the customs; provided, however, that in the case where blanket approval has been given pursuant to the provisions of the second sentence of paragraph (1), blanket confirmation may be sought for the transportation manifest pertaining to foreign goods which have arrived within each of the shorter periods designated by the Director General of Customs who has given the approval, on the basis of the periods designated under paragraph (3) and the preceding paragraph.
(6)A person who has obtained the approval under paragraph (1) shall, pursuant to the provisions of Cabinet Order, submit a transportation manifest which has been confirmed under the preceding paragraph to the Director General of Customs who has given the approval.
(Special provisions for customs transit)
Article 63-2.The approval prescribed in paragraph (1) of the preceding Article is not required for the transportation of foreign goods carried out, within a specific section prescribed by Cabinet Order, by an authorized customs broker or an international freight forwarder (an international freight forwarder is a person who has obtained the 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 engaged 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) who has received approval of any of the Directors General of Customs in advance (hereinafter referred to as “carrier engaged in specific customs transit”) (the transportation herein is referred to as “specific customs transit” hereinafter).
(2)In carrying out specific customs transit, a transportation manifest shall be presented to, and be verified by, the customs.
(3)If foreign goods subject to specific customs transit arrive at their destination, a carrier engaged in specific customs transit shall present 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 concerning presentation of 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 the approval referred to in paragraph (1) of the preceding Article shall file with the Director General of Customs a written application stating the domicile or residence, name and other necessary matters.
(2)In the case where a written application prescribed in the preceding paragraph has been filed, if the Director General of Customs has given the approval referred to in paragraph (1) of the preceding Article, the Director General of Customs shall immediately give a public notice of that fact.
(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, before giving the approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit), examine whether the following criteria are met:
(i)that a person who seeks the approval does not fall under any of the following items:
(a)that the person was sentenced to punishment or was subject to a disposition of administrative notification in violation of the provisions of this Act, the Customs Tariff Act, other laws relating to customs duty or orders based on these laws, 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 performed;
(b)that the person was sentenced to punishment in violation of the provisions of the laws provided for by Cabinet Order for the types of international freight forwarders prescribed by Cabinet Order or the provisions of orders based on these laws, 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 the person 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 the person 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 the person is a member of an organized crime group, etc.;
(f)that the person is a juridical person whose officer falls under any of items (a) to (e) with respect to the business or the person uses the officer as an agent, an employee or other worker;
(g)that the business activities of the person 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 the approval referred to in paragraph (1) of Article 63-2 was revoked pursuant to the provisions of item (i)(b) or (ii) of paragraph (1) of Article 63-8;
(ii)that a person who seeks the approval has the ability to perform business relating to specific customs transit by means of electronic data processing system or otherwise to perform the business properly and surely;
(iii)that a person who seeks the approval has established, with respect to the business relating to specific customs transit, a rule containing the matters prescribed by the Ministry of Finance Order, that is, matters which the person (in the case of a juridical person, including its officers) or the 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, if it is found necessary for ensuring the implementation of this Act for the reason that a carrier engaged in specific customs transit fails to conduct the transit in accordance with the provisions of this Act or for other grounds, may 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, if the application of paragraph (1) of Article 63-2 (Special provisions for customs transit) is no longer necessary, may, pursuant to the provisions 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.The approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit) ceases to be effective if any of the situations set forth in the following items occurs:
(i)if notification prescribed in the preceding Article is issued;
(ii)if 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 (Mutatis mutandis application of the provision of succession of permission) is not made within the period provided for in that paragraph or disposition not to give the approval referred to in that paragraph is made;
(iii)if 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 the 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)if the Director General of Customs revokes approval.
(2)If the 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 the approval referred to in paragraph (1) of Article 63-2 has ceased to be effective, a person who has obtained the approval or the heir (or, in the case where a juridical person that has been given the 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 laws concerning 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, if any of the situations set forth in the following items occurs, may revoke the approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit):
(i)if a carrier engaged in specific customs transit falls under any of the following:
(a)when the carrier falls under any of items (i)(a) to (i)(g) of Article 63-4 (Requirements for approval) or does not meet the criteria referred to in item (ii) of that Article;
(b)when the carrier fails to respond to the request of the Director General of Customs prescribed in Article 63-5 (Improvement measures relating to a rule, etc.);
(ii)if, at the time of carrying out specific customs transit, the carrier fails to present a transportation manifest prescribed in paragraph (2) or (3) of Article 63-2, fails to have it verified or confirmed under these paragraphs or 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.
(Mutatis mutandis application of provisions on 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 as foreign goods only within the specific section.
(2)In carrying out the transportation referred to in the preceding paragraph, a transportation manifest shall be presented 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 the notification shall present 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 the notification referred to in paragraph (1) and other necessary matters concerning application of the preceding paragraphs shall be prescribed by Cabinet Order.
(Transportation of wreckage, etc.)
Article 64.Notwithstanding the provisions 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 the 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 the 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 the approval or notification to the customs located at their destination.
(Collection of customs duty due to expiry of transportation period)
Article 65.If 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 provisions 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 the goods were lost due to a disaster or other unavoidable circumstances or were destroyed with prior approval of the Director General of Customs.
(2)If foreign goods subject 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 the approval referred to in the proviso to paragraph (1) (including the cases where applied mutatis mutandis pursuant to the preceding paragraph).
(4)If foreign goods transported with approval of transportation pursuant to the provisions of paragraph (1) of Article 63 or paragraph (1) of the preceding Article or foreign goods subject to specific customs transit were lost before arriving at their destination, a person who has obtained the approval or a carrier engaged in specific customs transit shall immediately notify that fact to the Director General of Customs who has given the approval or the approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit).
(Collection of customs duty on postal items not arrived at destination)
Article 65-2.If postal items (excluding those destined for export) transported upon notification pursuant to the provisions 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 the items were lost due to a disaster or other unavoidable circumstances or were destroyed with prior 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 the approval referred to in the proviso to the preceding paragraph.
(3)In cases where postal items transported upon notification pursuant to the provisions of paragraph (1) of Article 63-9 were lost before arriving at their destination, a person who has filed a notification prescribed in that paragraph shall immediately notify that fact to the Director General of Customs with whom the notification prescribed in that paragraph was filed.
(Goods which may not be transported 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, etc. engaged in foreign trade from one place to another in Japan shall obtain approval of the Director General of Customs by making a declaration for the transportation.
(2)When goods which have been approved under the preceding paragraph have arrived at the destination, a person who has obtained the approval shall immediately submit a document certifying the approval to the customs located at the destination.
(Export or import permission)
Article 67.A person who exports or imports goods shall, pursuant to the provisions of Cabinet Order, declare to the Director General of Customs the description, quantity and price of the goods (in the case of import goods (excluding goods subject to 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 undergoing 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 provisions of item (ii) of paragraph (1) of Article 30 (Restriction on places for storage of foreign goods); hereinafter the same applies) where goods relating to the declaration are brought for the purpose of 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 specified by Cabinet Order as a vessel equivalent to a vessel engaged in foreign trade; hereinafter the same applies in this paragraph) may, notwithstanding the provisions 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)An import declaration shall be made after goods relating 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)if approval prescribed in the preceding paragraph has been obtained;
(ii)if approval of the Director General of Customs, pursuant to the provisions of Cabinet Order, is given for making a declaration without bringing the goods into a customs area, etc.;
(iii)if an authorized importer or special entrusting importer makes an import declaration for the goods pursuant to the provisions 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 the 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 provisions of paragraph (1) or (2) of the preceding Article, a person set forth in the following items may, pursuant to the provisions of Cabinet Order, file an export declaration (excluding an export declaration for goods 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 for the goods for which export permission is sought without bringing the goods into a customs area, etc.; the same applies in paragraph (4) and paragraph (3) of Article 79-4 (Invalidation of authorization)), the person shall entrust a carrier engaged in specific customs transit with transportation of goods subject to the 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, etc. engaged in foreign trade:
(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 the goods;
(iii)an exporter of specific manufactured goods (i.e., an exporter of the 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 acquires 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 the manufacturer and exports these 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 provisions of the preceding paragraph for the goods for which an export permission is sought without bringing the 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 other matters prescribed by Cabinet Order, of the goods pertaining to the 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 the 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 provisions of that paragraph for the goods for which export permission is sought without bringing the 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, if export permission of special export goods is no longer necessary for the reason that they are not to be exported or for other grounds, may file an application for revocation of the permission with the Director General of Customs who has given the permission.
(2)If an application prescribed in the preceding paragraph is filed or otherwise if it is found necessary for ensuring the implementation of this Act, the Director General of Customs may revoke export permission pertaining to the special export goods before they are loaded onto a vessel, etc. engaged in foreign trade.
(3)The Director General of Customs, if it is found necessary before revoking export permission pursuant to the provisions of the preceding paragraph, may have customs officials inspect the special export goods.
(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 of, 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 is deemed to be replaced with “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 are deemed to be replaced with “an authorized exporter, a specific entrusting exporter or an exporter of specific manufactured goods pertaining to the special export goods” and “the Director General of Customs who has given export permission”, respectively.
(Requirements for approval)
Article 67-6.Before the Director General of Customs gives the approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration), the Director General of Customs shall examine whether the criteria set forth in the following are met:
(i)that a person who seeks the approval does not fall under any of the following items:
(a)that the person was sentenced to punishment or was subject to a disposition of administrative notification in violation of the provisions of this Act, the Customs Tariff Act, other laws relating to customs duty or orders based on these laws, 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 performed;
(b)that the person 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 the person 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 the person 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 the person is a member of an organized crime group, etc.;
(f)that the person is a juridical person whose officer falls under any of items (a) to (e) with respect to the business or the person uses the officer as an agent, an employee or other worker;
(g)that the business activities of the person 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 the approval referred to in item (i) of paragraph (1) of Article 67-3 was revoked pursuant to the provisions 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 the goods to be performed until they are loaded for exportation onto a vessel, etc. engaged in foreign trade; 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 subject to specific export declaration, a rule containing matters prescribed by the Ministry of Finance Order, that is, matters which the person (in the case where the person is a juridical person, including its officers) or the 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, if it is found 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 provisions of this Act or for other grounds, may request the exporter to take necessary measures for improving the rule provided for in item (iii) of the preceding Article or for improving the 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 provisions 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 shall preserve the books and documents prepared or received in connection with transaction pertaining to the goods and other documents 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; Mutatis mutandis application 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 laws 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 with the terms shown in the right columns, and necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Keeping of books, etc. pertaining to an authorized exporter)
Article 67-9.An authorized exporter, if application of paragraph (1) of Article 67-3 (Special provisions for export declaration) is no longer necessary, may, pursuant to the provisions of Cabinet Order, notify that fact to the Director General of Customs who has given the approval referred to in item (i) of that paragraph.
(Invalidation of approval)
Article 67-10.The approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration) ceases to be effective if any of the situations set forth in the following items occurs:
(i)if the notification prescribed in the preceding Article is issued;
(ii)if 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 (Mutatis mutandis application of the provisions concerning succession of permission) is not made within the period provided in that paragraph, or if disposition not to give the approval referred to in that paragraph is made;
(iii)if an authorized exporter is dissolved;
(iv)if an authorized exporter receives a ruling for commencement of bankruptcy proceedings;
(v)if the Director General of Customs revokes approval.
(2)If the 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 the 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 stating in books and preservation of books and documents as prescribed in paragraph (1) of Article 67-8 (Keeping of books, etc.) and other obligations imposed pursuant to the provisions of this Act and other laws concerning customs duty.
(Revocation of approval)
Article 67-11.The Director General of Customs, if any of the situations set forth in the following items occurs, may revoke the approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration):
(i)if keeping of, or stating 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 if any false statement is entered in the books or documents;
(ii)if an authorized exporter falls under any of the following:
(a)if the exporter does not meet the criteria provided for in item (i) or (ii) of Article 67-6 (Requirements for approval);
(b)if the exporter fails to respond to the request of the Director General of Customs as prescribed in Article 67-7 (Improvement measures relating to a rule, etc.).
(Mutatis mutandis application of provisions on succession of permission)
Article 67-12.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.
(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 the 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 the 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)If the Director General of Customs finds that the application for authorization prescribed in paragraph (1) meets the following criteria, the Director General of Customs shall give the authorization:
(i)that the applicant does not fall under any of the following:
(a)that the applicant was sentenced to punishment in violation of the provisions of this Act, the Customs Tariff Act or other laws concerning customs duty or the provisions of the orders based on these laws, or was subject to a disposition of administrative notification, 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 performed;
(b)that the applicant was sentenced to punishment in violation of the provisions 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 the applicant was sentenced to imprisonment without work or heavier punishment in violation of the provisions 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 the applicant was sentenced to a fine in violation of the 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 the applicant is a member of an organized crime group, etc.;
(f)that the applicant is a juridical person whose officer falls under any of items (a) to (e) with respect to the business or the applicant uses the officer as an agent, employee or other worker;
(g)that the applicant’s 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 provisions of paragraph (1) of Article 67-17 (Revocation of authorization);
(ii)that the applicant falls under all of the following:
(a)that the applicant has the ability to prepare a proper written confirmation of goods for specific manufactured goods (i.e., goods manufactured by the applicant; hereinafter the same applies in this item) which an exporter of the specific manufactured goods acquires from the applicant, to deliver the written confirmation of goods to the exporter of specific manufactured goods and otherwise to carry out the business necessary for ensuring that export declaration is properly made;
(b)that the applicant has an understanding of the whole process pertaining to the management of the specific manufactured goods until they are loaded onto a vessel, etc. engaged in foreign trade for exportation and has the ability to carry out the business necessary for ensuring that the management is properly performed in accordance with the details of export declaration pertaining to the specific manufactured goods;
(c)that the applicant establishes a rule containing the matters prescribed by the Ministry of Finance Order, 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 the exporter does not fall under any of items (i)(a) to (i)(h) of Article 67-6 (Requirements for approval);
(b)that the exporter 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 concerning a rule, etc.)
Article 67-14.The Director General of Customs, if it is found 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 provisions of this Act or for other ground, may 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 the 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.If an authorized manufacturer no longer needs the authorization referred to in paragraph (1) of Article 67-13 (Authorization of a manufacturer), the manufacturer may, pursuant to the provisions of Cabinet Order, notify that fact to the Director General of Customs who has given the authorization referred to in that paragraph.
(Invalidation of authorization)
Article 67-16.The authorization referred to in paragraph (1) of Article 67-13 (Authorization of a manufacturer) ceases to be effective if any of the situations set forth in the following items occurs:
(i)if the notification prescribed in the preceding Article is issued;
(ii)if 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 if a disposition not to give the approval referred to in that paragraph is made;
(iii)if an authorized manufacturer is dissolved;
(iv)if an authorized manufacturer receives a ruling for commencement of bankruptcy proceedings;
(v)if the Director General of Customs revokes the authorization.
(2)In cases where the 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 the 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 granted the authorization until the customs clearance procedures pertaining to the goods are completed.
(Revocation of authorization)
Article 67-17.If the Director General of Customs finds that an authorized manufacturer falls under any of the situations provided for in the following items, the Director General of Customs may revoke the 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 respond 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 revocation of authorization prescribed in the preceding paragraph and other necessary matters concerning application of that paragraph shall be prescribed by Cabinet Order.
(Mutatis mutandis application of provisions on succession of permission)
Article 67-18.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.
(Special provisions for import declaration)
Article 67-19.An authorized importer or specific entrusting importer may, notwithstanding the provisions of paragraph (1) or (2) of Article 67-2 (Procedures for export or import declaration), file, pursuant to the provisions of Cabinet Order, an import declaration (excluding an import declaration pertaining to goods 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.In the case where a declaration prescribed in Article 67 (Export or import permission) is made, if it is found 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 convention concerning customs duty (including the equivalent benefits prescribed by Cabinet Order) is to be granted, the Director General of Customs may require submission of a written contract, invoice or other documents necessary for verifying the details of the declaration or other documents prescribed by Cabinet Order as those necessary for granting the benefits.
(Delegation of authority for inspection of goods)
Article 68-2.The Director General of Customs, in the case where goods subject to a declaration prescribed in Article 67 (Export or import permission) are located in the area of the customs under the jurisdiction of any other Director General of Customs, if the Director General of Customs finds it necessary to conduct the inspection prescribed in that Article for these goods, may delegate the authority to inspect the goods to the other Director General of Customs.
(Place for inspection of goods)
Article 69.The inspection referred to in Article 67 (Export or import permission) 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 provisions of the preceding paragraph shall obtain permission of the Director General of Customs having jurisdiction over the place where goods to be inspected are stored.
(3)The Director General of Customs, if it is found that, due to the nature or quantity of the goods concerned, it is inappropriate to inspect the goods at the place designated by the Director General of Customs, shall give the 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, cannabis, opium, opium poppies, 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 provided for 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 category 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)If the Director General of Customs has reasonable grounds to believe that there are, among those goods destined for export under the provisions of this Chapter, goods that may fall under those set forth in item (ii) of paragraph (1), the Director General of Customs shall notify his findings to a person who intends to export the goods.
(Verification procedures pertaining to goods the exportation of which is prohibited)
Article 69-3.If the Director General of Customs considers that there are, among those goods destined for export under the provisions of this Chapter, goods that may fall under those set forth in item (iii) or (iv) of paragraph (1) of the preceding Article, the Director General of Customs shall, pursuant to the provisions of Cabinet Order, initiate procedures for verifying whether these 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 provisions of Cabinet Order, notify a patentholder or other right holder and a person who exports the goods of the fact that verification procedures are to be initiated for the 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 other matters specified 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 provisions of paragraph (1) of Article 3 (Right to seek an injunction) of the Unfair Competition Prevention Act, the suspension or prevention of infringement of 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)If the Director General of Customs issues a notification prescribed in the preceding paragraph, the Director General of Customs shall also notify the patentholder or other right holder pertaining to the goods in question of the names and addresses of the person who exports the goods and the consignee and also notify the person who exports the goods of the name and address of the patentholder or other right holder concerned.
(3)If 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 the goods pursuant to the provisions of Article 67 (Export or import permission), from other documents submitted to the Director General of Customs in the verification procedures or from indications affixed to the goods, the Director General of Customs shall notify the patentholder or other right holder concerned of the name or address of the manufacturer. The 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 measures referred to in paragraph (2) of the preceding Article shall not be taken by the Director General of Customs with respect to goods destined for export under the provisions of this Chapter unless the goods have undergone verification procedures.
(5)If the Director General of Customs 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, the Director General of Customs shall notify the patentholder or other right holder concerned and the person who exports the goods of the 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)If the suspect goods have ceased to be exported before the notification of verification pertaining to the suspect goods, as prescribed in the main clause of the preceding paragraph, is issued, the Director General of Customs shall 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 provisions of Cabinet Order, produce to any of the Directors General of Customs evidence necessary to demonstrate prima facie infringement with respect to goods which, the holder believes, infringe the 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 that or other Director General of Customs if the goods are to be exported in accordance with the provisions of this Chapter (hereinafter in this Article and in the next Article, the Director General of Customs with whom an 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 provisions of the Ministry of Economy, Trade and Industry Order, seek from the Minister of that Ministry, in the case where the 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 Order, 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 the 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 in question 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 the goods was, at the time when they were transferred to that person, aware that they were obtained by such acts and that the person was grossly negligent in failing to know that they were so obtained, and shall submit the details of the 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 elect not to accept the application referred to in the preceding paragraph if the evidence is found insufficient to demonstrate prima facie infringement pertaining to the 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 the application has been accepted, notify the person who has filed the application of that fact 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 the Director General of Customs finds that there are, among goods to be exported during that period pursuant to the provisions of this Chapter, goods pertaining to that application), whereas if the Director General of Customs does not accept the application pursuant to the provisions of the preceding paragraph, the Director General of Customs shall notify that person of that fact and the reason therefor.
(4)In the case where the Director General of Customs has accepted the application prescribed in paragraph (1) or the application has been accepted by any other Director General of Customs, if the verification procedures for the goods pertaining to that application has been initiated, the Director General of Customs shall, pursuant to the provisions of Cabinet Order, provide, upon request, the person who has filed that application or the person who exports the goods with an opportunity to inspect the goods; provided, however, that this does not apply to the case where verification procedures have been discontinued pursuant to the provisions of paragraph (6) of the preceding Article.
(Seeking opinions of technical advisers with respect to application for export suspension)
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 found 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 provisions of Cabinet Order, seek opinions of the technical advisers as to whether the evidence produced pursuant to the provisions of paragraph (1) of the preceding Article is sufficient to demonstrate prima facie infringement pertaining to that 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 provisions of the second sentence of paragraph (1) of the preceding Article.
(Deposit, etc. pertaining to application for export suspension)
Article 69-6.In the case where the Director General of Customs 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 the 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 the application is likely to incur from being unable to export until completion of the verification procedures for the goods, the Director General of Customs may order a person who has filed the application (hereinafter in this Article referred to as “applicant”) to make a monetary deposit, within a specified period, in an amount deemed to be sufficient to cover the 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 provisions 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 to be equivalent to the shortfall.
(3)The monetary deposit to be provided pursuant to the provisions of the preceding two paragraphs may be replaced by National Government Bonds, Local Government Bonds or other securities which the Director General of Customs finds 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 procedures required by the Director General of Customs with respect to the deposit provided pursuant to the order prescribed in paragraph (1) or (2) shall be prescribed by Cabinet Order.
(5)If an applicant, pursuant to the provisions of Cabinet Order, enters into a contract providing that the amount of money necessary to compensate for the damages provided for in paragraph (1) shall be paid on the applicant’s behalf and notifies the Director General of Customs of that fact within the period specified in paragraph (1) or (2), then the applicant 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 the goods referred to in paragraph (1) shall have the right, with respect to the 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 provisions 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 provisions of paragraph (1) or (2) may recover the deposit if the situation falls under any of the cases set forth in the following items:
(i)if the applicant 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)if the applicant 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)if it has been proved to, and confirmed by the Director General of Customs that the exporter of the 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)if the applicant has entered into a contract referred to in paragraph (5) and the contract has, pursuant to the provisions of Cabinet Order, been approved by the Director General of Customs;
(v)if, pursuant to the provisions of Cabinet Order, it has been approved by the Director General of Customs to provide another deposit, in lieu of the deposit actually provided, on the grounds of redemption of the deposited securities or for other reason.
(9)Necessary matters concerning recovery of the monetary deposit prescribed in the preceding paragraph shall be prescribed by the Ministry of Justice Order and the Ministry of Finance Order.
(10)If a person who has been ordered to deposit pursuant to the provisions of paragraph (1) or (2) fails to deposit the whole amount of money within the period specified pursuant to the provisions of these paragraphs and also fails to notify of entering into a contract prescribed in paragraph (5), the Director General of Customs may discontinue verification procedures for the goods that have caused the deposit to be provided.
(11)The Director General of Customs shall, if the verification procedures have been discontinued pursuant to the provisions of the preceding paragraph, notify that fact to a person who has made an application pertaining to the verification procedures and a person who intends to export goods subject to the verification 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 the 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 69-10 (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 the goods (i.e., a person who exports goods subject to the verification procedures; hereinafter the same applies in this Article) may, pursuant to the provisions 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 subject 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 subject 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 the 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”) (if the Director General of Customs, before expiry of the period of ten days, finds it necessary to extend the period in consideration of 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 (Mutatis mutandis application 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 (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, if a request prescribed in the preceding paragraph has been made, seek, pursuant to the provisions 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 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 (iii) or (iv) of paragraph (1) of Article 69-2 (Goods the exportation of which is prohibited) or otherwise where the Director General of Customs finds 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 provisions of the proviso to the preceding paragraph, the Director General of Customs 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)If the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office is sought an opinion by the Director General of Customs pursuant to the provisions of the main clause of paragraph (2), the Minister or the Commissioner shall provide the opinion in writing within thirty days from the day on which the opinion is sought.
(5)If the Director General of Customs, pursuant to the provisions of the main clause of paragraph (2), has sought the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office, the Director General of Customs shall notify the patentholder or other right holder and the exporter concerned of that fact.
(6)The Director General of Customs, if the opinion prescribed in paragraph (4) is provided, shall notify the patentholder or other right holder and the exporter concerned of that fact and the details of the opinion.
(7)If the Director General of Customs has sought the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provisions of the main clause of paragraph (2), the Director General of Customs 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 in question 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 in question 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 has sought the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provisions of the main clause of paragraph (2), if, before the opinion prescribed in paragraph (4) is provided, the Director General of Customs has determined that, where a person who requests the opinion under paragraph (1) is a patentholder or other right holder, the goods in question fall under those set forth in item (iii) or (iv) of paragraph (1) of Article 69-2 or where a person who requests the opinion under paragraph (1) is an exporter, the goods in question do not fall under those set forth in item (iii) or (iv) of paragraph (1) of that Article, or if the Director General of Customs has discontinued the verification procedures for the goods in question pursuant to the provisions of paragraph (6) of Article 69-3 or paragraph (10) of the preceding Article, the Director General of Customs shall notify the Minister or the Commissioner of that fact. In this case, the Minister or the Commissioner is not required to provide the 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 fall 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 69-3, seek, pursuant to the provisions of Cabinet Order, in the case where the 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 subject 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 in question 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 provisions 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 found 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 provisions 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)If the Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry is sought an opinion by the Director General of Customs pursuant to the provisions of the preceding paragraph, the Minister concerned shall provide the opinion in writing within thirty days from the date on which the opinion is sought.
(3)If the Director General of Customs has sought the opinion pursuant to the provisions of paragraph (1), the Director General of Customs shall notify that 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 subject to the verification procedures.
(4)The Director General of Customs, if the opinion prescribed in paragraph (2) is provided, shall 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 intends to export the goods subject 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 provisions of paragraph (1), if the Director General of Customs, before the opinion prescribed in paragraph (2) is provided, has determined that the goods in question 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 the Director General of Customs has discontinued verification procedures for the goods in question pursuant to the provisions of paragraph (6) of Article 69-3 or paragraph (10) of Article 69-6 (Deposit, etc. pertaining to application for export suspension), the Director General of Customs 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 the 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 found 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 provisions 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.If verification procedures have been initiated for goods pertaining to the application prescribed in paragraph (1) of Article 69-4 (Procedures for application pertaining to goods the exportation of which is prohibited, etc.) which was filed by a holder of a patent right, utility model right or design right or by a person who has the right to seek an injunction against unfair competition and has been accepted (hereinafter in this Article a holder whose application has been accepted is referred to as “applicant”), a person who intends to export the goods may, pursuant to the provisions 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 the 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 provisions 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 provisions 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 the 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 provisions 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 the opinion, whichever comes later).
(2)If the Director General of Customs has initiated verification procedures for the goods pertaining to the application of the applicant, the Director General of Customs shall notify, before the day on which ten days elapse, the date of notification to a person who intends to export the goods.
(3)The Director General of Customs, if discontinuance of verification procedures has been requested pursuant to the provisions of paragraph (1), shall notify the applicant who has filed an application pertaining to the verification procedures of that fact and shall order the 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 exportation of the goods subject to the verification procedures.
(4)The monetary deposit to be provided pursuant to the provisions of the preceding paragraph may be replaced by National Government Bonds, Local Government Bonds or other securities which the Director General of Customs finds to be secure.
(5)Necessary matters concerning procedures required by the Director General of Customs with respect to the deposit provided pursuant to the order prescribed in paragraph (3) shall be prescribed by Cabinet Order.
(6)If, pursuant to the provisions 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 on the requester’s behalf 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 of money 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 the applicant’s 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 provisions of that paragraph (the 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 provisions of paragraph (3) may recover the 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 provisions of Cabinet Order;
(iii)where, pursuant to the provisions of Cabinet Order, it has been approved by the Director General of Customs to provide another deposit, in lieu of the deposit actually provided, on the grounds of redemption of the deposited securities or for other grounds;
(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 the applicant receives the notification prescribed in that paragraph, the 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 Ministry of Justice Order and the Ministry of Finance Order.
(11)The Director General of Customs, if a person who has been ordered to deposit pursuant to the provisions 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 entering into a contract prescribed in paragraph (6), shall discontinue the verification procedures for the goods which have caused the deposit to be ordered.
(12)When the Director General of Customs has discontinued the verification procedures pursuant to the provisions of the preceding paragraph, the Director General of Customs shall notify that fact to a person who intends to export the goods subject to the verification procedures and the applicant who has filed an application pertaining to the 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, cannabis, opium, opium poppies, 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;
(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)specific 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 conventions 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;
(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 provided for 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));
(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 acts 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 category 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 the goods to reship them.
(3)If the Director General of Customs has reasonable grounds to believe that goods to be imported pursuant to the provisions of this Chapter contain goods that may fall under those set forth in item (vii) or (viii) of paragraph (1), the Director General of Customs shall notify that fact to a person who imports the goods.
(Verification procedures pertaining to goods the importation of which is prohibited)
Article 69-12.If the Director General of Customs considers that goods to be imported pursuant to the provisions of this Chapter contain those that may fall under goods set forth in item (ix) or (x) of paragraph (1) of the preceding Article, the Director General of Customs shall, pursuant to the provisions of Cabinet Order, initiate procedures for verifying whether the 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 provisions of Cabinet Order, notify a patentholder or other right holder pertaining to the goods and a person who imports the goods of the fact that verification procedures are to be initiated for the 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 other matters 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 provisions of paragraph (1) of Article 3 (Right to seek an injunction) of the Unfair Competition Prevention Act, seek suspension or prevention of infringement of the 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, the Director General of Customs shall also notify a patentholder or other right holder pertaining to the goods in question of the names and addresses of a person who imports the goods and their consignor and also notify a person who imports the 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 the goods subject to verification procedures is evident from a written import declaration and other documents pertaining to importation of these goods, submitted to the Director General of Customs in accordance with the provisions of Article 67 (Export or import permission), from other documents submitted to the Director General of Customs in the verification procedures or from indications affixed to the goods, the Director General of Customs shall notify the patentholder or other right holder pertaining to the 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 provisions of this Chapter unless the goods have undergone verification procedures.
(5)If the Director General of Customs 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, the Director General of Customs shall notify the patentholder or other right holder pertaining to the verified goods and the person who imports the goods of the 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 for suspect goods is issued under the main clause of the preceding paragraph, notify the patentholder or other right holder pertaining to the suspect goods of that fact and discontinue verification procedures:
(i)if the suspect goods have been disposed of pursuant to the provisions of Article 34 (Disposal of foreign goods);
(ii)if the suspect goods have been destroyed pursuant to the provisions 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)if the suspect goods have been reshipped pursuant to the provisions of Article 75 (Reshipment of foreign goods);
(iv)in addition to the situations set forth in the preceding three items, if the suspect goods have ceased to be imported.
(7)A person who has received the notification prescribed in paragraph (2) or (3) or an applicant provided for in paragraph (2) of Article 69-16 who has obtained the approval pursuant to the provisions 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 provisions of Cabinet Order, produce to any of the Directors General of Customs evidence necessary to demonstrate prima facie infringement with respect to goods which, the holder believes, infringe the 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 that or other Director General of Customs if they are to be imported in accordance with the provisions of this Chapter (hereinafter in this Article and in the next Article, the Director General of Customs with whom the 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 provisions of the Ministry of Economy, Trade and Industry Order, seek from the Minister of that Ministry, in the case where the 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 Order, 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 the 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 in question 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 the goods was, at the time when they were transferred to that person, aware that they were obtained by these acts and that the person was grossly negligent in failing to know that they were so obtained, and shall submit the details of the 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 the application.
(3)In the case where the application prescribed in paragraph (1) is filed, if the Director General of Customs with whom application is filed accepts the application, that fact and the effective period of the application (i.e., the period during which verification procedures is, based on that application, to be carried out each time goods pertaining to that application are found among those goods to be imported during the period in accordance with the provisions of this Chapter) shall be notified to the person who has filed the application, whereas if the Director General of Customs with whom application is filed does not accept the application pursuant to the provisions of the preceding paragraph, that fact and the reason therefor shall be notified to that person.
(4)In the case where the Director General of Customs has accepted the application prescribed in paragraph (1) or the application has been accepted by any other Director General of Customs, if verification procedures has been initiated for goods pertaining to the application, the Director General of Customs shall, pursuant to the provisions of Cabinet Order, provide, upon request, a person who has filed the application or a person who imports the goods with an opportunity to inspect the goods; provided, however, that this does not apply to the case where verification procedures has been discontinued pursuant to the provisions of paragraph (6) of the preceding Article.
(Seeking opinions of technical advisers with respect to application for import suspension)
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 found 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 may seek, pursuant to the provisions of Cabinet Order, the opinions of the technical advisers as to whether the evidence produced pursuant to the provisions of that paragraph is sufficient to demonstrate prima facie infringement pertaining to the 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 provisions of the second sentence of that paragraph.
(Deposit, etc. pertaining to application for import suspension)
Article 69-15.In the case where the Director General of Customs has accepted the application prescribed in paragraph (1) of Article 69-13 (Procedures for application pertaining to goods the importation of which is prohibited) or the 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 imports goods pertaining the application is likely to incur from being unable to import until completion of the verification procedures for the goods, the Director General of Customs may order a person who has filed the application (hereinafter in this Article referred to as “applicant”) to provide, within a specified period, a monetary deposit in an amount deemed to be sufficient to cover the damages with the designated deposit office.
(2)The Director General of Customs may, if the amount of the monetary deposit provided pursuant to the provisions 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 to be equivalent to the shortfall.
(3)The monetary deposit to be provided pursuant to the provisions of the preceding two paragraphs may be replaced by National Government Bonds, Local Government Bonds or other securities which the Director General of Customs finds 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 procedures required by the Director General of Customs with respect to the deposit provided pursuant to the order prescribed in paragraph (1) or (2) shall be prescribed by Cabinet Order.
(5)If, pursuant to the provisions 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 on the applicant’s behalf and notifies the Director General of Customs of that fact within the time limit specified in paragraph (1) or (2), then the applicant 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)The importer of goods referred to in paragraph (1) shall have the right, with respect to the 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 provisions 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 provisions of paragraph (1) or (2) may recover the deposit if any of the situations set forth in the following items occurs:
(i)if the applicant 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)if the applicant 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)if 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)if the applicant has entered into a contract referred to in paragraph (5) and the contract has, pursuant to the provisions of Cabinet Order, been approved by the Director General of Customs;
(v)if, pursuant to the provisions of Cabinet Order, it has been approved by the Director General of Customs to provide another deposit, in lieu of the deposit actually provided, on the grounds 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 Ministry of Justice Order and the Ministry of Finance Order.
(10)The Director General of Customs, if a person who has been ordered to deposit pursuant to the provisions of paragraph (1) or (2) fails to deposit the whole amount within the time limit specified pursuant to the provisions of these paragraphs and also fails to notify the person’s entering into a contract prescribed in paragraph (5), may discontinue verification procedures for goods which have caused the deposit to be provided.
(11)The Director General of Customs, if the verification procedures have been discontinued pursuant to the provisions of the preceding paragraph, shall notify that fact to a person who has filed an application pertaining to the verification procedures and a person who imports goods subject to the procedures.
(Inspection 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 subject to the verification procedures, provided that the application for approval is filed while the verification procedures for the goods are carried out. In this case, the Director General of Customs, upon receipt of the application, shall notify a person who imports the suspect goods of that fact.
(2)The Director General of Customs, if all of the requirements set forth in the following items are met, shall give, in response to an application filed under the preceding paragraph, approval for inspection of the sample of suspect goods subject to the verification procedures to a person who has filed the 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 the 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 the approval is not necessary to be given:
(i)that inspection of sample is found necessary in order to produce evidence or state the 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 found 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 found, 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 found to have the ability and financial resources necessary to properly carry out transport, storage, inspection or other handling, of the sample.
(3)If the Director General of Customs approves inspection of a sample by an applicant pursuant to the provisions of the preceding paragraph, the Director General of Customs shall notify that fact to the applicant (excluding a person assigned to conduct the inspection) and the person who imports the suspect goods pertaining to the sample.
(4)If the approval is given by the Director General of Customs pursuant to the provisions 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 provisions 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 with 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 the 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 the 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)If inspection of a sample is conducted by the applicant who has been given approval pursuant to the provisions 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 procedures 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.If 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 these 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 these goods (i.e., a person who imports goods subject to the verification procedures; hereinafter the same applies in this Article) may, pursuant to the provisions of Cabinet Order, request the Director General of Customs to seek, in the case where verification procedures have been initiated to determine whether goods subject 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 verification procedures have been initiated to determine whether goods subject 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 subject to the verification procedures fall under those that compose the acts set forth in that item, provided that the 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”) (if the Director General of Customs, before expiry of the period of ten days, finds it necessary to extend the period in consideration of 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 (Mutatis mutandis application of the Patent Act) of the Utility Model Act), or the scope provided for in paragraph (1) of Article 25 (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, if a request prescribed in the preceding paragraph has been made, shall, pursuant to the provisions 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 the Director General of Customs finds 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 an opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office has not been sought pursuant to the provisions 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)If the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office is sought an opinion by the Director General of Customs pursuant to the provisions of the main clause of paragraph (2), the Minister or Commissioner shall provide the opinion in writing within thirty days from the day on which the opinion is sought.
(5)If 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 provisions of the main clause of paragraph (2), the Director General of Customs shall notify the patentholder or other right holder and the importer concerned of that fact.
(6)The Director General of Customs shall, if 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)If the Director General of Customs has sought the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provisions of the main clause of paragraph (2), the Director General of Customs 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 in question 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 in question 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 has sought the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provisions of the main clause of paragraph (2), if, before the opinion prescribed in paragraph (4) is provided, the Director General of Customs has determined that, where a person who requests under paragraph (1) is a patentholder or other right holder, the goods in question 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 in question do not fall under those set forth in item (ix) or (x) of paragraph (1) of that Article, or if the Director General of Customs has discontinued verification procedures with respect to the goods in question pursuant to the provisions of paragraph (6) of Article 69-12 or paragraph (10) of Article 69-15 (Deposit, etc. pertaining to application for import suspension), the Director General of Customs shall notify the Minister or the Commissioner of that fact. In this case, the Minister or the Commissioner is not required to provide the 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 fall 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 provisions 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 subject 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 in question 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 provisions 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 provisions 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, if an opinion is sought by the Director General of Customs pursuant to the provisions of the preceding paragraph, provide the opinion in writing within thirty days from the date on which the opinion is sought.
(3)If the Director General of Customs has sought the opinion pursuant to the provisions of paragraph (1), the Director General of Customs shall notify that 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 imports goods subject to the verification procedures.
(4)The Director General of Customs shall, if 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 imports goods subject 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 provisions of paragraph (1), if the Director General of Customs has determined, before the opinion prescribed in paragraph (2) is provided, that the goods in question 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 the Director General of Customs has discontinued verification procedures for the goods pursuant to the provisions of paragraph (6) of Article 69-12 or paragraph (10) of Article 69-15 (Deposit, etc. pertaining to application for import suspension), the Director General of Customs 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 the 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 provisions 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.If verification procedures have been initiated for goods pertaining to the application prescribed in paragraph (1) of Article 69-13 (Procedures for application pertaining to goods the importation of which is prohibited, etc.) which was filed by a holder of patent right, utility model right, design right or a person who has the right to seek an injunction against unfair competition and has been accepted (hereinafter in this Article a right holder whose application has been accepted is referred to as “applicant”), a person who intends to import the goods may, pursuant to the provisions 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 the 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 provisions 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 provisions 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 the 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 provisions 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 the opinion, whichever comes later).
(2)If the Director General of Customs has initiated verification procedures for the goods pertaining to the application of the applicant, the Director General of Customs shall, before the day on which ten days elapse, notify a person who imports the goods of the date of notification.
(3)The Director General of Customs shall, if discontinuance of verification procedures has been requested pursuant to the provisions of paragraph (1), notify that fact 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 to be sufficient to cover the damages that may be incurred by the applicant from importation of the goods subject to the verification procedures.
(4)The monetary deposit to be provided pursuant to the provisions of the preceding paragraph may be replaced by National Government Bonds, Local Government Bonds or other securities which the Director General of Customs finds to be secure.
(5)Necessary matters concerning procedures required by the Director General of Customs with respect to the deposit provided pursuant to the order prescribed in paragraph (3) shall be prescribed by Cabinet Order.
(6)If, pursuant to the provisions 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 on the requester’s behalf and notifies the Director General of Customs of entering into a contract within the period specified under that paragraph, then the requester may not deposit wholly or partly the amount of money 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 the 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 provisions of that paragraph (the 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 provisions of paragraph (3) may recover the monetary deposit if the situation falls under any of the cases as 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 provisions of Cabinet Order;
(iii)where, pursuant to the provisions of Cabinet Order, it has been approved by the Director General of Customs to provide another deposit, in lieu of the deposit actually provided, on the grounds of redemption of the deposited securities or for other grounds;
(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 the applicant receives the notification prescribed in that paragraph, the 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 Ministry of Justice Order and the Ministry of Finance Order.
(11)The Director General of Customs, if a person who has been ordered to deposit pursuant to the provisions 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 entering into a contract prescribed in paragraph (6), shall discontinue verification procedures for the goods which have caused the deposit to be provided.
(12)If the Director General of Customs has discontinued verification procedures pursuant to the provisions of the preceding paragraph, the Director General of Customs shall notify that fact to a person who imports goods subject to the verification procedures and the applicant who has made an application pertaining to the 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 confirmation)
Article 70.With respect to goods the exportation or importation of which, pursuant to the provisions of other laws and regulations, is 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 certified to the customs that such permission, approval, etc. has been given.
(2)With respect to goods the exportation or importation of which, pursuant to the provisions of other laws and regulations, requires completion of inspection or fulfillment of conditions, such completion or fulfillment prescribed by these laws and regulations shall be certified 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 examination pertaining to export or import declaration.
(3)No export or import permission shall be given unless the certification 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 respect 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 for their origin, and shall require that person to erase or correct the indication or to reship the goods, according to the person’s choice, within a specified period.
(Payment of customs duty, etc. and import permission)
Article 72.With respect to foreign goods for which customs duty is to be paid, except in the case where goods subject to special declaration are imported (excluding if security is not provided in the case where provision of security is ordered pursuant to the provisions of paragraph (1) of Article 7-8 (Provision of security)) or where time limit for payment of customs duty is extended pursuant to the provisions 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 deficient declaration 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 provisions pertaining to heavy additional duty referred to in paragraph (1) of that Article)) is paid (or, in the case where payment of customs duty is entrusted pursuant to the provisions of paragraph (1) of Article 9-5 (Entrustment of payment to an entrusted payer), after an entrusted payer accepts the entrustment; in the case where monetary security or proceeds of public auction of security (other than monetary security) are allocated to customs duty pursuant the provisions of paragraph (2) of Article 10 (Allocation or collection where security is provided), after the required procedures are completed; and in the case where provision of security is ordered pursuant to the provisions 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, after the 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 deficient declaration and heavy additional tax to be imposed in lieu of the additional tax for deficient declaration), except in the case where time limit for payment is extended or in other cases prescribed by Cabinet Order.
(Withdrawal of goods prior to import permission)
Article 73.A person who intends to withdraw foreign goods (excluding goods subject to 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 deficient declaration 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 provisions 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 the approval referred to in the preceding paragraph.
(3)Foreign goods which have been given approval referred to in paragraph (1) are deemed to be domestic goods for the purpose of application of this Act, except in the case where Article 4 (Time of determination for duty assessment of dutiable goods), 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 provisions of paragraph (5) of Article 76 (Simplified export or import procedures for postal items) (limited to those destined for export) 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 provisions of paragraph (1) of Article 62-6 (Collection of customs duty on foreign goods stored in a customs exhibition site after expiry of period of permission), foreign goods confiscated pursuant to the provisions 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 provisions 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 (Mutatis mutandis application of the provisions 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 provisions of paragraph (3) of Article 134 (Return, etc. of retained goods, etc.), foreign goods offered pursuant to the provisions of paragraph (1) of Article 146 (Disposition of administrative notification 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 other similar foreign goods 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 (Export or import permission), paragraphs (1) and (2) of Article 67-2 (Procedures for export or import declaration), paragraph (1) of Article 67-3 (excluding the second sentence of paragraph (1) 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 is deemed to be replaced with “goods (excluding those ordered to be reshipped pursuant to the provisions of paragraph (2) of Article 69-11)” and the term “goods” in items (iii) and (iv) of that paragraph is deemed to be replaced with “goods (excluding those reshipped pursuant to the provisions of other laws and regulations by a person who is permitted to reship pursuant to the provisions of other laws and regulations)”.
(Simplified export or import procedures for postal items)
Article 76.With respect to postal items (excluding those the value of which exceeds 200,000 yen (other than gifts and other items 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 (Export or import permission; 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 of books, etc.; Notification of discontinuance of application of special provisions for export declaration; Invalidation of approval; Revocation of approval; Mutatis mutandis application 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; Mutatis mutandis application 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))” is deemed to be replaced with “(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 provisions of Cabinet Order, have customs officials conduct necessary inspection of postal items to be exported or imported (other than correspondence contained therein).
(2)Customs officials, in conducting the inspection referred to in the proviso to the preceding paragraph, shall not violate privacy of personal correspondence.
(3)If Japan Post Co., Ltd. receives postal items which are to be exported or imported (excluding postal items containing correspondence only), it shall present the postal items to the Director General of Customs unless a person who exports or imports the items has informed that the person makes a declaration referred to in Article 67 for the items or in other cases prescribed by Cabinet Order.
(4)Article 70 applies mutatis mutandis to postal items subject to inspection pursuant to the provisions 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 are deemed to be replaced with “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 is deemed to be replaced with “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, if the inspection referred to in the proviso to paragraph (1) is completed or if it is found that the inspection is unnecessary, notify Japan Post Co., Ltd. thereof.
(Simplified export or import procedures for postal items)
Article 76-2.If postal items pertaining to a notification prescribed in paragraph (5) of the preceding Article (limited to those to be imported), which have not yet been delivered to an addressee (hereinafter referred to as “pre-delivery postal items” 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 pre-delivery postal items were lost due to a disaster or other unavoidable circumstances or were destroyed with prior 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 the approval referred to in the proviso to the preceding paragraph.
(3)If pre-delivery postal items were lost, Japan Post Co., Ltd. shall, pursuant to the provisions of Cabinet Order, immediately notify the Director General of Customs thereof.
(Payment of customs duty on postal items, etc.)
Article 77.If postal items contain goods for which customs duty is to be paid (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 for the postal items to an addressee of the postal items.
(2)Japan Post Co., Ltd. shall, before delivering the 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 the 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 provisions of paragraph (1) of the next Article; provided, however, that this does not apply to the case where a person who intends to receive the postal items has obtained the approval referred to in paragraph (1) of Article 63 (Customs transit) for these items and receives them by presenting to Japan Post Co., Ltd. a document pertaining to that approval.
(4)A person who pays customs duty pursuant to the provisions 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)If an addressee of postal items referred to in paragraph (1) pays customs duty pertaining to the items pursuant to the provisions of paragraph (3) or delivers to Japan Post Co., Ltd. the amount of money equivalent to that of customs duty pertaining to the items pursuant to the provisions of paragraph (1) of the next Article, a written notification pertaining to the postal 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)The addressee of postal items referred to in paragraph (1) may, if approval of the Director General of Customs, pursuant to the provisions of Cabinet Order, is 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 the items. In this case, if the Director General of Customs becomes able to determine the basis for duty assessment and the amount of duty chargeable, the Director General of Customs 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)In the case where the Director General of Customs gives the approval referred to in the preceding paragraph, if it is found necessary, the Director General of Customs may 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 Article 4 (Time of determination for duty assessment of dutiable goods) and Article 5 (Applicable laws and regulations), 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 on 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)If a person who intends to pay customs duty on postal items delivers to Japan Post Co., Ltd. the amount of money equivalent to that of duty to be paid pursuant to the provisions of the preceding paragraph, the customs duty is deemed to have been paid on the day of that delivery and Article 12 (Delinquent duty) applies.
(Payment of customs duty, etc. by Japan Post Co., Ltd.)
Article 77-3.If 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 the customs duty pursuant to the provisions 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)If Japan Post Co., Ltd. has been delivered the amount of money equivalent to that of customs duty on postal items under entrustment from a person who is to pay customs duty pursuant to the provisions of paragraph (1) of the preceding Article, Japan Post Co., Ltd. shall, pursuant to the provisions of the Ministry of Finance Order, report that fact and the date of delivery to the Director General of Customs without delay.
(3)If 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 respect to customs duty to be paid by Japan Post Co., Ltd. pursuant to the provisions 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 provisions of the preceding paragraph, the Director General of Customs may not collect the amount of 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 found 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 provisions of Cabinet Order, keep and preserve books which record matters pertaining to the services relating to payment of customs duty, entrusted pursuant to the provisions of paragraph (1) of Article 77-2 (Entrustment of payment of customs duty on postal items).
(Rectification of illegal acts, etc.)
Article 77-5.The Director General of Customs may, if 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 the acts.
(2)Japan Post Co., Ltd. shall, if requested by the Director General of Customs under the preceding paragraph, take measures to rectify the acts or other measures found necessary without delay and shall report the details of the 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, if it receives a notification referred to in the preceding paragraph, have an addressee erase or correct, according to the addressee’s choice, 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 the 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 yet been exported or in other cases 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 provisions of paragraph (5) of Article 76 (Simplified export or import procedures for postal items)).
(2)In the case where the Director General of Customs receives a notification prescribed in the preceding paragraph, if the postal items referred to in that paragraph are brought into a customs area referred to in that paragraph, the Director General of Customs shall revoke export permission of the postal items.
(3)If the Director General of Customs revokes export permission pursuant to the provisions of the preceding paragraph, the Director General of Customs shall notify that fact 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 yet 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 provisions of paragraph (5) of Article 76 (Simplified export or import procedures for postal items))” in paragraph (1) is deemed to be replaced with “at the time of their import permission” and the term “the addresser referred to in paragraph (1)” in the preceding paragraph is deemed to be replaced with “the addressees of the postal items”, and necessary technical replacement of terms shall be prescribed by Cabinet Order.
(Mutatis mutandis application of provisions for postal items pertaining to correspondence, etc.)
Article 78-3.Article 76.
(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 properly and surely performing customs clearance services and other export or import services.
(2)A person who seeks the authorization referred to in the preceding paragraph shall file with the Director General of Customs a written application stating the domicile or residence, name and other necessary matters.
(3)If the Director General of Customs finds that the application for authorization prescribed in paragraph (1) meets the following criteria, the Director General of Customs shall give the authorization:
(i)that a person who seeks the authorization does not fall under any of the following:
(a)that a period of three years has not elapsed from the day on which the authorization referred to in paragraph (1) was revoked pursuant to the provisions 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 the permission was given;
(c)that a person does not meet the criteria set forth in the items of Article 5 (Criteria for permission) of the Customs Brokerage Act;
(d)that a person 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 a person uses, with respect to the services, 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 the authorization has the ability to provide customs clearance services by means of electronic data processing system or otherwise to provide export or import services in accordance with the criteria prescribed by the Ministry of Finance Order;
(iii)that a person who seeks the authorization has established, with respect to export or import services, a rule containing matters prescribed by the Ministry of Finance Order, that is, matters to be observed by that person (in the case of a juridical person, including its officer) or the agent, manager or other employee in order to comply with the provisions of this Act and other laws and regulations.
(4)If the Director General of Customs has given the authorization referred to in paragraph (1), the Director General of Customs shall 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 found necessary for ensuring the implementation of this Act for the reason that a person who has obtained the authorization referred to in paragraph (1) of the preceding Article (hereinafter referred to as “authorized customs broker”) fails to conduct export or import services 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 relating 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, if the authorization referred to in paragraph (1) of Article 79 (Authorization of a customs broker) is no longer necessary, notify, pursuant to the provisions of Cabinet Order, that fact to the Director General of Customs who has given the authorization referred to in that paragraph.
(Invalidation of authorization)
Article 79-4.The authorization referred to in paragraph (1) of Article 79 (Authorization of a customs broker) ceases to be effective if any of the situations set forth in the following items occurs:
(i)if the notification prescribed in the preceding Article is issued;
(ii)if 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 (Mutatis mutandis application of the provisions on succession of permission) is not made within the period specified in that paragraph, or if disposition not to give the approval referred to in that paragraph is made;
(iii)if permission of custom brokerage has ceased to be valid pursuant to the provisions of paragraph (1) of Article 10 (Invalidation of permission) of the Customs Brokerage Act;
(iv)if permission of customs brokerage is revoked pursuant to the provisions of paragraph (1) of Article 11 (Revocation of permission) of the Customs Brokerage Act;
(v)if the Director General of Customs revokes the authorization.
(2)If the 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 the authorization referred to in paragraph (1) of Article 79 ceases to be effective, if any customs clearance procedures (limited to those for special declaration (limited to a declaration pertaining to a special entrusting importer) or for export declaration under specific entrustment; hereinafter the same applies in this paragraph) are being processed, a person who has been given the authorization or the heir (or, in the case where a juridical person that has been given authorization 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) is deemed to be given the authorization for the customs clearance procedures.
(Revocation of authorization)
Article 79-5.The Director General of Customs, if an authorized customs broker falls under any of the following items, may revoke the authorization referred to in paragraph (1) of Article 79 (Authorization of a customs broker):
(i)if the broker falls under items (i)(c) to (i)(e) of paragraph (3) of Article 79 or fails to meet the criteria referred to in item (ii) of that paragraph;
(ii)if the broker fails to respond to the request of the Director General of Customs, as prescribed in Article 79-2 (Improvement measures concerning 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.
(Mutatis mutandis application of provisions on 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)-2foreign 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)-3foreign 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 exhibition site or integrated customs area pursuant to the provisions 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 provisions of item (ii) of paragraph (1) of Article 30 (Restrictions on places for storage of foreign goods), and stored in that place for a period exceeding the period specified pursuant to the provisions of that item;
(vi)goods which are stored in a customs area and are ordered, pursuant to the provisions 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 provisions 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 the approval (excluding foreign goods which are kept in custody pursuant to the provisions of the proviso to paragraph (3) of the next Article and for which the permission referred to in Article 67 (Export or import permission) or the 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 if the goods set forth in these items are live animals or plants, if the goods are spoiled or deteriorate or are likely to be spoiled or deteriorate or if the goods are likely to damage any other foreign goods.
(3)If the Director General of Customs takes goods into custody pursuant to the provisions of paragraph (1) or the preceding paragraph, the Director General of Customs shall, pursuant to the provisions 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 the 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 that place, the customs may, with the consent of the administrator of the place where they are stored, have the administrator act as custodian of the goods. In this case, the customs shall make it clear, by putting them under seal 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 respect 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 type, 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 provisions of Cabinet Order, pay to the customs expenses incurred for custody and custody charge and obtain approval of the Director General of Customs.
(2)If the Director General of Customs finds it certain that the goods taken into custody will be withdrawn from custody, the Director General of Customs shall give the 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 these goods for public auction pursuant to the provisions 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)The period referred to in the preceding paragraph may be shortened if the goods taken into custody are live animals or plants, if the goods have been spoiled or have deteriorated or are likely to be spoiled or deteriorate or if the goods are likely to damage any other foreign goods.
(3)If the goods kept in custody are of such a nature that they cannot be offered for public auction or if there is no purchaser at the public auction, the Director General of Customs may, pursuant to the provisions of Cabinet Order, sell these goods under a negotiated contract.
(4)In the case where the goods referred to in paragraph (1) of Article 71 (Goods bearing false indication of origin, etc.) are offered for public auction or are sold under a negotiated contract pursuant to the provisions 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 spoilage, deterioration or other unavoidable circumstances and if there is no purchaser of the goods.
(6)Paragraph (2) of Article 81 (Custody and provisional seizure or provisional disposition) applies mutatis mutandis to public auction or sale under a 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 under a negotiated contract pursuant to the provisions of paragraph (1), (2) or (3) of the preceding Article, customs duty and other national taxes for the goods shall immediately be collected. In this case, the proceeds from the sale shall, pursuant to the provisions of Cabinet Order, be allocated to the expenses in the order of expenses for public auction or sale under a 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 the goods at the time of public auction or sale under a 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 under a negotiated contract were taken into custody, the amount of money up to the amount of credit secured by the pledge or lien shall be delivered to the person who had the pledge or lien, prior to delivery of the remainder to the owner of the goods pursuant to the provisions of that paragraph.
(3)The amount of money to be delivered under the preceding two paragraphs may be deposited pursuant to the provisions 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 for which certification or confirmation cannot be made), the Director General of Customs may retain the goods in exchange for a certificate of retention.
(2)A person who seeks return of goods retained pursuant to the provisions 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.If a person who makes an import declaration of the 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 the person reship them, within the period designated pursuant to the provisions of paragraph (2) of that Article, the Director General of Customs shall retain these goods.
(2)Goods retained under the preceding paragraph shall, pursuant to the provisions of Cabinet Order, be returned only after the false or deceptive indication of origin is erased or corrected, or if it is found 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.
(Mutatis mutandis application of provisions on 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 kept in 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 laws concerning customs duty (excluding those based on the provisions 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 laws concerning 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 (Means of administrative guidance) of the Administrative Procedure Act.
(Request for re-investigation)
Article 89.Any person may request re-investigation if the person is dissatisfied with the disposition of the Director General of Customs as prescribed in the provisions of this Act or any other laws concerning 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 laws concerning customs duty shall be deemed to be a disposition made by the Director General of Customs having jurisdiction over the customs office to which the customs officials belong.
Article 90.(Deleted)
(Referral to Councils, etc.)
Article 91.If a request for review is filed with respect to the disposition made by the Minister of Finance or the Director General of Customs under the provisions of this Act or other laws concerning 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 the 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 that 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 provisions of paragraph (1) of Article 46 (Upholding of request for review with respect 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 provisions of item (i) or (ii) of Article 47 (Upholding of request for review with respect 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 the 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).
(Relations between request for administrative review and litigation)
Article 93.Any action for revocation of disposition or notification set forth in the following may not be filed until a determination is made on the request for review with respect to the 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 for 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, in the course of trade, goods to which the self-assessment system applies (excluding goods subject to special declaration of an authorized importer; referred to as “general import goods” in paragraph (3)) shall, pursuant to the provisions of Cabinet Order, keep books stating the descriptions, quantities, prices and other necessary matters, of the goods and preserve the books and documents prepared or received in connection with transaction pertaining to the goods and other documents prescribed by Cabinet Order; provided, however, that this does not apply to documents submitted to the customs pursuant to the provisions 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 in the course of trade (excluding goods exported as accompanied goods by a person upon departure from Japan, postal items and specific export goods; referred to as “general export goods” in the next paragraph).
(Preservation, etc. of books and documents relating to customs duty by electromagnetic records)
Article 94-2.If a person who imports in the course of trade as referred to in paragraph (1) of the preceding Article or a person who exports in the course of trade as referred to in paragraph (2) of the preceding Article (hereinafter referred to as “a person responsible for preservation”) prepares books relating to customs duty, using consistently a computer from the beginning of recording, keeping and preservation of books relating to customs duty may, pursuant to the provisions of the Ministry of Finance Order, replace keeping and preservation of the books relating to customs duty with keeping and preservation of the electromagnetic records pertaining to the books relating to customs duty.
(2)If a person responsible for preservation prepares the whole or part of documents relating to customs duty, using consistently a computer, preservation of the documents relating to customs duty may, pursuant to the provisions of the Ministry of Finance Order, be replaced with preservation of electromagnetic records pertaining to the documents relating to customs duty.
(3)In addition to what is provided in the preceding paragraph, if a person responsible for preservation records in electromagnetic records the matters stated in documents relating to customs duty for the whole or part of these documents (excluding those specified by the Ministry of Finance Order; hereinafter in this paragraph the same applies), using the system specified by the Ministry of Finance Order, the person may, pursuant to the provisions of that Order, preserve, in lieu of the document, the electromagnetic records pertaining to the documents. In this case, if the electromagnetic records pertaining to the documents is not preserved in accordance with the provisions of that Order (excluding the case where the documents are preserved), the person responsible for preservation is required to preserve the electromagnetic records in the manner meeting the requirements specified by that Order, including the preservation period of the records.
(Preservation, etc. of books and documents relating to customs duty by computer-output microfilms)
Article 94-3.If a person responsible for preservation prepares books relating to customs duty, consistently from the beginning of recording, using a computer, the keeping and preservation of the books may, pursuant to the provisions of the Ministry of Finance Order, be replaced with keeping of the electromagnetic records pertaining to the books and preservation of computer-output microfilms of the electromagnetic records.
(2)If a person responsible for preservation prepares the whole or part of documents relating to customs duty, using consistently a computer, the preservation of the documents may, pursuant to the provisions of the Ministry of Finance Order, be replaced with preservation of computer-output microfilms of the electromagnetic records pertaining to the documents.
(3)A person responsible for preservation who replaces keeping and preservation of books relating to customs duty with keeping and preservation of electromagnetic records pertaining to the books pursuant to the provisions of paragraph (1) of the preceding Article or a person responsible for preservation who replaces preservation of the books relating to customs duty with preservation of electromagnetic records of the books pursuant to the provisions of paragraph (2) of that Article may, if the Ministry of Finance Order so specifies, replace preservation of electromagnetic records pertaining to the books or documents relating to customs duty with preservation of computer-output microfilms of the electromagnetic records pertaining to the books or documents for the whole or part of the books or documents, pursuant to the provisions of the Ministry of Finance Order.
(Exclusion from application of the Act on the Utilization of Information and Communications Technology in Preservation, etc. of Documents by Private Business Operators, etc.)
Article 94-4.Articles 3 (Preservation by electromagnetic records) and 4 (Preparation by electromagnetic records) of the Act on the Utilization of Information and Communications Technology in Preservation, etc. of Documents by Private Business Operators, etc. (Act No. 149 of 2016) shall not apply to books and documents relating to customs duty.
(Preservation of electromagnetic records pertaining to transaction information on electronic commerce)
Article 94-5.If a person responsible for preservation conducts electronic transactions (i.e., transactions conducted by transferring transaction information in an electromagnetic form (the transaction information herein means matters usually stated in the contracts, invoices, packing lists, price lists, documents on transactions with suppliers, prepared by manufacturers or sellers and any other equivalent documents, received or delivered in connection with transactions of goods; hereinafter in this paragraph the same applies), the person shall preserve the electromagnetic records pertaining to the transaction information of the electronic transactions; provided, however, that this does not apply to the case where documents prepared by outputting the electromagnetic records or computer-output microfilm are preserved pursuant to the provisions of the Ministry of Finance Order.
(Application of provisions of laws concerning customs duty)
Article 94-6.For the purpose of application of the laws concerning customs duty to books relating to customs duty kept and preserved, electromagnetic records pertaining to documents relating to customs duty or computer-output microfilms preserved, in accordance with the Ministry of Finance Order, as provided for in any of paragraphs (1), (2) or the first sentence of paragraph (3) of Article 94-2 (Preservation, etc. of documents relating to customs duty by electromagnetic records) or in each of the paragraphs of Article 94-3 (Preservation, etc. of documents relating to customs duty by computer-output microfilms), these electromagnetic records or computer-output microfilm are deemed to be the books or documents relating to customs duty.
(2)For the purpose of application of the laws concerning customs duty to the electromagnetic records or computer-output microfilms preserved in accordance with the provisions of the Ministry of Finance Order provided for in the preceding Article, the electromagnetic records or computer-output microfilms are deemed to be documents other than those relating to customs duty.
(Agent for managing customs matters)
Article 95.In the case where a declarant, etc. who is an individual (i.e., a person who is required to undertake customs procedures; hereinafter the same applies in this Article) does not have or ceases to have the 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 the customs procedures (hereinafter in this paragraph and paragraph (3) referred to as “customs procedures, etc.”) need to be managed, the declarant, etc. shall, for the purpose of managing the customs procedures, etc., appoint an agent for managing the 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 the customs procedures, etc.
(2)If a declarant, etc. appoints an agent for managing customs matters under the preceding paragraph, the declarant, etc. shall, pursuant to the provisions of Cabinet Order, notify that fact to the Director General of Customs relating to the customs procedures managed by the agent. The same applies if the declarant, etc. has dismissed the agent.
(3)An agent for managing customs matters who manages customs procedures, etc. shall, if requested by the Director General of Customs to present books and documents which are required to be preserved by the declarant, etc. pertaining to the customs procedures, etc. pursuant to the provisions 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 the books and documents to the Director General of Customs. In this case, the declarant, etc. shall provide the agent necessary support for presenting the 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 laws concerning customs duty (excluding those procedures which are performed by a person who enters or departs from Japan, upon entry into or departure from Japan and other procedures 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 a port as provided for by the Port Regulations Act (Act No. 174 of 1948), and the port area of a customs airport shall be the area to be prescribed by Cabinet Order.
(Notification by police officials, etc.)
Article 97.If a police official 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.), the police official shall 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 provisions 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, the person concerned shall, if foreign goods are found among the goods so disposed of, notify the customs of that fact in advance.
(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 relating to criminal offences, etc.) or paragraph (6) of Article 134 (Collection from the proceeds of realization of retained objects, etc.) applies, customs duty on foreign goods shall immediately be collected from a person who acquires the goods as a result of the disposition referred to in the preceding paragraph (excluding the persons prescribed by Cabinet Order).
(4)In the case referred to in the preceding paragraph, customs duty on foreign goods referred to in that paragraph shall be collected pursuant to the provisions of that paragraph at or after the time when the foreign goods are possessed by a person who makes the disposition referred to in that paragraph even if customs duty should have been paid as a result of the fact that the foreign goods were imported. In this case, if procedures for determination of customs duty prescribed in paragraph (2) of Article 7-16 (Determination) or any other procedures for determination of customs duty have been performed, these procedures are deemed not to have been performed.
(Request for customs services outside official office hours)
Article 98.A person who requests the customs to provide the customs services prescribed by Cabinet Order outside the official office hours of customs offices shall notify the Director General of Customs of the request in advance.
(2)In the case referred to in the preceding paragraph, the Director General of Customs shall, if it is found that no difficulty occurs in providing the customs services, provide the services pertaining to the notification referred to in that paragraph.
(Criteria for approval or permission)
Article 99.If it is found that no difficulty occurs in ensuring the implementation of this Act, the 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 the 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) shall be given.
(Fees)
Article 100.A person who obtains the permission set forth in the following items shall, pursuant to the provisions of Cabinet Order, pay the customs a fee in an amount prescribed by Cabinet Order on the basis of matters specified in these items:
(i)the 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)the 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 exhibition site) or paragraph (1) of Article 62-8 (Permission of an integrated customs area): the type, total floor space and validity period of permission of a customs warehouse, customs factory, customs exhibition site or integrated customs area relating to the permission, and the types of customs services to be provided in the customs warehouse, customs factory, customs exhibition site or integrated customs area;
(iii)the 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 relating to the permission.
(Reduction of or exemption from fees)
Article 101.The Director General of Customs, if it is found particularly necessary for promoting use of a designated customs area or for contributing to the promotion of trade or international cultural exchange, may reduce, pursuant to the provisions of Cabinet Order, the fees to be paid pursuant to the provisions of the preceding Article by a person who has obtained the permission referred to in paragraph (1) of Article 42 (A customs warehouse), paragraph (1) of Article 56 (A customs factory), paragraph (1) of Article 62-2 (A customs exhibition site) or paragraph (1) of Article 62-8 (An integrated customs area), or the fees may be exempted.
(2)The Director General of Customs, if a person who has obtained the 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 the business pursuant to the provisions 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 provisions of Cabinet Order, exempt from payment of the fees which is required under the preceding Article.
(3)The Director General of Customs, if a vessel engaged in foreign trade enters the same closed port four times or more in one year, may, pursuant to the provisions 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.
(Delivery of certificates and inspection of statistics, etc.)
Article 102.The customs shall, pursuant to the provisions of Cabinet Order, deliver certificates concerning customs services if any person requests the certificates to be delivered and shall compile statistics concerning the matters set forth in the following and the statistics so compiled 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, other matters concerning foreign trade, as prescribed by Cabinet Order.
(2)A person who requests delivery of certificates referred to in the preceding paragraph shall, pursuant to the provisions of Cabinet Order, pay fees in an amount specified 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 provisions of Cabinet Order, make them publicly available at regular intervals.
(4)The Minister of Finance, if any person requests inspection of the statistics compiled under the preceding paragraph, shall, pursuant to the provisions of Cabinet Order, make the statistics available to that person for inspection, and if any person requests recording of the statistics on a tape by providing magnetic tape for a computer or other recording media 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 is deemed to be replaced with “the number of magnetic tapes, etc.”.
(Refund of, reduction of or exemption from fees due to disaster, etc.)
Article 102-2.With respect to the fees paid pursuant to the provisions of item (iii) of Article 100 (Fees) by a person who has obtained the 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 found necessary, refund, pursuant to the provisions 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 disaster, etc.;
(ii)goods which are stored in a customs area (including a place relating to goods permitted by the Director General of Customs pursuant to the provisions 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 which need to be urgently removed from that customs area for preservation or for other reason at the time of occurrence of a disaster, etc., or any other goods found to be equivalent to such goods by the Director General of Customs.
(2)With respect to the fees to be paid, pursuant to the provisions of item (iii) of Article 100, by a person who obtains the permission referred to in paragraph (2) of Article 69 for goods set forth in the items of the preceding paragraph, the Director General of Customs, if it is found necessary when the permission is given, may exempt from the fees pursuant to the provisions of Cabinet Order.
(3)With respect to the fees paid, pursuant to the provisions 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 found necessary, refund, pursuant to the provisions of Cabinet Order, the amount equivalent to that of the fees:
(i)a certificate for goods set forth in item (i) of paragraph (1);
(ii)a certificate pertaining to damage to goods set forth in item (ii) of paragraph (1), caused by a disaster, etc. referred to in that item;
(iii)a certificate identical in substance to a certificate issued to a victim of a disaster, etc. before occurrence of the disaster, etc., but lost, burnt or significantly damaged due to the disaster, etc., which has become necessary to the victim, or a document which certifies that a written disposition of administrative notification was issued to a victim of a disaster, etc. before occurrence of the disaster, etc., but was lost, burnt or significantly damaged due to the disaster, etc. and has become necessary to the victim.
(4)With respect to the fees to be paid, pursuant to the provisions of paragraph (2) of the preceding Article, by a person who requests delivery of the certificate set forth in the items of the preceding paragraph, the Director General of Customs, if it is found necessary when issuing the certificate, may exempt from the fees pursuant to the provisions of Cabinet Order.
(5)he Director General of Customs, if it is found that the facilities set forth in the left columns of the following table cause difficulty in performing business activities due to the damage to the facilities caused by a disaster, etc., may refund, pursuant to the provisions 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 from the fees.
(i) a customs warehousepermission based on paragraph (1) of Article 42item (ii) of Article 100
(ii) a customs factorypermission based on paragraph (1) of Article 56item (ii) of Article 100
(iii) a customs exhibition sitepermission based on paragraph (1) of Article 62-2item (ii) of Article 100
(iv) an integrated customs areapermission based on paragraph (1) of Article 62-8item (ii) of Article 100
(v) the facilities based on the provisions of the laws concerning customs duty and prescribed by Cabinet Order the administrative disposition pertaining to the facilities, based on the provisions of the laws concerning customs duty and prescribed by Cabinet OrderThe provisions of the laws concerning customs duty, ordering the payment of fees for the disposition, as prescribed by Cabinet Order
(Limitation of purchasers)
Article 103.Collateral for customs duty, goods taken into custody, retained or confiscated, or objects 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, if it is found particularly necessary, may, until otherwise provided for by law, carry small firearms with him for conducting, pursuant to the provisions of this Act, surveillance over exportation or importation of goods or criminal investigation.
(2)A customs official, when conducting surveillance or investigation referred to in the preceding paragraph, if there are reasonable grounds to believe that it is unavoidably necessary for protecting the official’s or any other person’s life or body or for suppressing resistance against performing the official duties, may use the firearms referred to in the preceding paragraph to the extent found reasonably necessary under the circumstances.
(Authority of customs officials)
Article 105.Customs officials may, if 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 laws concerning customs duty, perform the acts set forth in the following to the extent found necessary:
(i)with respect to a vessel, etc. engaged in foreign trade or a vessel, aircraft or vehicle other than a vessel, etc. engaged in foreign trade, which carries 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 the vessel, aircraft, vehicle or goods, or to have, instead of taking these actions, these persons produce or submit relevant documents (including electromagnetic records in the case where such records are prepared or preserved in lieu of the documents);
(ii)to examine books and documents relating to goods set forth in the preceding item (including electromagnetic records, if such records are prepared or preserved in lieu of preparing or preserving the books or documents; the same applies in items (iv)-2 to (vi) and Article 105-3) or to seal the 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 (Mutatis mutandis application of provisions concerning customs warehouses) and 62-15 (Mutatis mutandis application of provisions concerning customs warehouses, customs factories and customs exhibition sites), paragraph (3) of Article 61 (Operations under customs procedures, performed outside a customs factory) (including the case where applied mutatis mutandis pursuant to Article 62-7 (Mutatis mutandis application 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 exhibition site), paragraph (2) of Article 63 (Customs transit), Article 67 (Export or import permission) (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 export or import procedures for postal items);
(iv)to board a vessel, etc. engaged in foreign trade or a vessel or aircraft other than a vessel, etc. engaged in foreign trade, 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)-2to question an exporter of exported goods, a customs broker who provided customs clearance services for the exportation, an entruster of the exportation or other persons concerned (referred to as “exporter, etc.” in the next paragraph), to examine books and documents relating to the goods and any other materials, or to request to present or submit the books, documents and other materials (including their copies);
(v)to inspect goods for which customs duty is reduced or exempted pursuant to the provisions 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 these goods, machineries and instruments used for the 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 for the importation, an entruster of the 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 provisions of paragraph (36) of that Article) or other persons concerned (referred to as “importers, etc.” in the next paragraph), to examine the goods, books, documents and other materials relating to the goods, or to request production or submission of the books, documents or materials (including their copies).
(2)A customs official may, when requesting exporters, etc. or importers, etc. to submit objects pursuant to the provisions of item (iv)-2 or (vi) of the preceding paragraph, if it is found necessary, retain the articles so submitted.
(3)A customs official, when performing the official duties pursuant to the provisions of paragraph (1), shall, pursuant to the provisions of the Ministry of Finance Order, wear a uniform, carry the certificate of identification, and, if requested by any person concerned, present the certificate to that person.
(4)The authority for questioning, inspection or examination as prescribed in paragraphs (1) and (2) shall not be construed as being approved for criminal investigation.
(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 present 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 with 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 (with respect to the investigation conducted by the customs officials, limited to the investigation conducted after the articles on which consumption tax, etc. is chargeable are withdrawn from customs areas or investigation on international tourist tax; hereinafter the same applies in this Article to that Article investigation
Articles 74-2 to 74-6 (Right of questioning and inspection of the 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 the 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 customscustoms duty
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 the declaration
Paragraph (6) of Article 74-11taxpayerimporter
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 questioning and inspection of the 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 laws concerning 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, if 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, etc. engaged in foreign trade or a vessel or aircraft other than a vessel, etc. engaged in foreign trade, 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 provisions of Cabinet Order, delegate part of the 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 is found to 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 found that provision of the 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, before 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 provisions of the preceding paragraph as confidential information;
(iii)that information provided pursuant to the provisions 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 respect to information provided pursuant to the provisions 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 provisions of paragraph (1) for criminal proceedings pertaining to the request:
(i)if the offence which is subject to the criminal proceedings pertaining to the request is a political crime or if the request is found to have been made for the purpose of conducting criminal proceedings for a political crime;
(ii)if the acts pertaining to the offence which is subject to criminal proceedings pertaining to the request would not constitute an offence under the laws and regulations of Japan had the acts been committed in Japan;
(iii)if the foreign country which makes the request does not guarantee that it will accept a similar request from Japan.
(5)The Minister of Finance shall, before giving 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.If 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 the officials’ attendance is necessary for the execution of their official duties, the Minister of Finance may, if it is found appropriate to accept the request, approve the attendance; provided, however, that this does not apply to the case where it is found that approval of the 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 laws concerning customs duty).
(2)The Minister of Finance shall, before approving attendance of officials of foreign customs authorities as prescribed in the preceding paragraph, confirm the matters set forth in the following:
(i)that the foreign customs authorities may approve the attendance of the officials of the customs authorities of Japan in a manner 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 provisions 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 provisions of other laws and regulations and reshipment ordered to be made pursuant to the provisions 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 the 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 the 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)If, 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 the 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)If ten times the amount of customs duty or the amount of refund of customs duty, pertaining to the offence referred to in the preceding three paragraphs 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 ten times the amount of customs duty or the amount of refund of customs duty, pertaining to the offence referred to in the preceding paragraph 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 five times the value of goods pertaining to the offence exceeds ten million yen, the fine shall not exceed 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 (Export or import permission) (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)If 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 five times the value of goods pertaining to such offence exceeds five million yen, the fine shall not exceed five times the 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 of exporting goods the exportation of which is prohibited), paragraph (1) or (2) of Article 109 (Offence of importing goods the importation of which is prohibited), paragraph (1) or (2) of Article 109-2 (Offence of storing in a customs area goods the importation of which is prohibited, etc.) or paragraph (1) of Article 110 (Offence of evading 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)If five times 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 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 the 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 three times the value of goods pertaining to the offence exceeds five million yen, the fine shall not exceed three times the 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 that 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 of failing to make a report, etc.)) who brings a vessel, etc. engaged in foreign trade 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 the time limit for filing without legitimate grounds shall be punished by imprisonment with work for not more than one year or a fine not exceeding two million yen; provided, however, that the person may be exempted 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 present, 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 respond to 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 coastal 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, etc. engaged in foreign trade as a vessel, etc. engaged in foreign trade, or uses a vessel, etc. engaged in foreign trade as a vessel or aircraft other than a vessel, etc. engaged in foreign trade.
(2)In the case where the acts to be performed by a master or captain of a vessel, etc. engaged in foreign trade are, pursuant to the provisions of Article 26 (Acting for masters or captains) performed by an owner, etc. of that vessel, etc. (i.e., an owner, etc. provided for in that Article), if the owner, etc. falls under any of the following items, the owner, etc. 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, etc. engaged in foreign trade 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 the 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, etc. engaged in foreign trade pertaining to that notification is used as a vessel, etc. engaged in foreign trade or a vessel, etc. engaged in foreign trade, pertaining to that notification is used as a vessel or aircraft other than a vessel, etc. engaged in foreign trade).
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 presenting 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, etc. engaged in foreign trade 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 the inspection referred to in the proviso to paragraph (1) of Article 76 (Simplified export or import procedures for 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 respond to questioning by 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 legitimate grounds, the request to present or submit objects prescribed in item (iv)-2 or (vi) of paragraph (1) of Article 105, or presents or submits books and documents or other objects (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 provisions 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 respond to 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 respond to 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 coastal vessel, etc. as a special vessel, etc. or uses a special vessel, etc. as a coastal 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 (Acting for masters or captains) are performed by an owner, etc. of the special vessel, etc. (i.e., an owner, etc. as provided for in that Article), if the owner, etc. falls under any of the following items, the owner, etc. 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. relating to the 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. relating to the 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. relating to the 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 coastal vessel, etc. is used as a special vessel, etc. or a special vessel, etc. is used as a coastal 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 five 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 (Mutatis mutandis application of the provisions 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 (Mutatis mutandis application of the provisions concerning a customs warehouse and customs factory), fails to state 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 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 provisions of paragraph (1) or (2) of Article 40 (Handling of goods) (including the case where applied mutatis mutandis pursuant to Article 49 (Mutatis mutandis application of the provisions 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 (Operations under customs procedures outside a customs factory) (including the case where applied mutatis mutandis pursuant to Article 62-15 (Mutatis mutandis application of the provisions concerning a customs warehouse, customs factory and customs exhibition site)), brings, without permission, foreign goods out of a customs factory or integrated customs area for operations under customs 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 (Mutatis mutandis application of the provisions concerning a customs warehouse) or Article 62-10 (Approval for storage of foreign goods, etc.), uses foreign goods for operations under customs 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 exhibition site or integrated customs area on foreign goods pursuant to the provisions of paragraph (3) of Article 62-2 (Permission of a customs exhibition site) 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 exhibition site), 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 provisions 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 respond to 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 exhibition site) (including the case where applied mutatis mutandis pursuant to Article 62-15), brings foreign goods out of a customs exhibition site or an integrated customs area for use at a place other than a customs exhibition site 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 state in books, etc.) shall be punished by a fine as prescribed respectively in these Articles.
Article 117.If a representative of a juridical person or an agent, 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 state 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 the juridical person or individual is punished by a fine as prescribed respectively in these Articles.
(2)The period of prescription in cases where a fine, pursuant to the provisions 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 laws relating to criminal procedures 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 offences or goods pertaining to the offence referred to in Article 112 (Offence of transporting 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)if it is found that the person, without knowing in advance commitment of offence referred to in Articles 108-4 to 112, has continuously possessed goods pertaining to offence, etc. since the offence was committed;
(ii)if it is found that the person 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 provisions of the preceding paragraph cannot be confiscated or where they are not confiscated pursuant to the provisions 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 one of the following items at the time when the offence referred to in that paragraph was committed with respect to the 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 the license, goods imported as accompanied goods by a person upon entry into Japan or imported, as unaccompanied goods, by that person pursuant to the provisions 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 provisions of paragraphs (1) and (2), no customs duty shall be levied on these goods.
(5)In the case where goods pertaining to offence, etc. are not confiscated pursuant to the provisions of item (i) of paragraph (1), if customs duty is to be collected, it shall immediately be collected from the owner of the goods; provided, however, that if they are brought into a customs area as foreign goods within the period 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 the 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 the foreign goods are possessed by a person who makes a disposition referred to in that paragraph” in paragraph (4) of the Article 97 is deemed to be replaced with “when the foreign goods are retained or seized”.
(Questioning, inspection, retention, etc.)
Article 119.A customs official may, if it is necessary for investigating 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 object possessed or abandoned by a criminal suspect, etc., or retain any object voluntarily submitted or abandoned by a criminal suspect, etc.
(2)A customs official may request a report on necessary matters for investigating 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 object sufficient to substantiate the fact of offence, request that person to disclose that object.
(On-site inspection, search, seizure, etc.)
Article 121.A customs official, if it is necessary for investigating 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, objects, residence or other places, of a criminal suspect, etc., seizure of objects of evidence or objects 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 the records; hereinafter the same applies); provided, however, that the body, objects, residence or other places, of a witness may be searched only in the case where the situation warrants that objects to be seized are reasonably supposed to be located.
(2)In the case where an object 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 the 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 the objects or places to be inspected, the person, objects or places to be searched, the objects to be seized or the domicile of a person to be ordered to record or print electromagnetic records are located.
(4)If a customs official 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)), the official shall 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, with respect to a juridical person, its name), charged offence, objects or place to be inspected, the person, objects or places to be searched, objects to be seized, the electromagnetic record to be recorded or printed, the name of a person ordered to record or print the 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 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 that official conduct on-site inspection, search, seizure or seizure of records created under a record copying order.
(Seizure against a person handling communication services)
Article 122.A customs official may, if it is necessary for investigating 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 handling communication services in accordance with the provisions of the laws and regulations.
(2)With respect 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 handling communication services in accordance with the provisions of the laws and regulations, a customs official may, upon receipt of a permit, seize these items only in the case where they are reasonably supposed to be related to a criminal case.
(3)If the disposition prescribed in the preceding two paragraphs has been made, a customs official shall notify the addressor or addressee of the disposition; provided, however, that this does not apply to the case where the 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 the person’s 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 the records and the period not exceeding thirty days. In this case, if it has been found that seizure of the electromagnetic record or seizure of records created under a record copying order is not necessary, the 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 the records may not exceed sixty days.
(3)In the case where the request prescribed in paragraph (1) is made, a customs official may, if necessary, require any person concerned not to divulge matters relating to the request without reason.
(On-site inspection, search or seizure at the scene of offence)
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 the official is unable to get a permit due to the urgency required.
(2)In the case where a person is found to possess objects actually used for an offence or obtained in connection with an offence or where there are notable traces of an offence and a person can be found to have just committed the offence, if it is necessary for gathering what is supposed to serve as evidence and if a permit cannot be obtained due to the urgency required, a customs official may conduct on-site inspection, search or seizure referred to in paragraph (1) of Article 121 for the objects in that person’s possession.
(Disposition made in lieu of seizure of recording medium pertaining to electromagnetic record)
Article 125.If an object to be seized is a recording medium pertaining to electromagnetic record, a customs official may make any of the following dispositions in lieu of seizure of the object:
(i)after having copied, printed or transmitted electromagnetic record to be seized onto other recording medium, to seize the other recording medium;
(ii)after having had a person subject to seizure copy, print or transmit the electromagnetic record to be seized onto other recording medium, to seize the other recording medium.
(Necessary disposition at the time of on-site inspection, 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, release a lock, open a seal or make other necessary dispositions.
(2)The dispositions referred to in the preceding paragraph may also be made with respect to retained objects, seized objects or seized records created under a record copying order.
(Request to a person subject to disposition for cooperation)
Article 127.If an object to be inspected on-site or to be seized is a recording medium pertaining to an electromagnetic record, a customs official may request a person subject to on-site inspection, search or seizure to provide necessary cooperation 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 the disposition.
(Proof of identity)
Article 129.A customs official shall, when conducting a questioning, inspection, retention, on-site inspection, search, seizure or seizure of records created under a record copying order or requesting disclosure, pursuant to the provisions of this Section, carry a certificate for identification and present it to any person concerned if requested.
(Assistance from 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 the representative, agent or any other person who acts on their behalf) or an adult employee or adult relative living together, of the owner or administrator attend the on-site inspection, search or seizure.
(2)In the case referred to in the preceding paragraph, if 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 the on-site inspection, search or seizure.
(3)In the case of conducting on-site inspection, search or seizure pursuant to the provisions of Article 124 (On-site inspection, search or seizure at the scene of offence), the inspection, search or seizure, if requiring urgency, is not required to be conducted pursuant to the provisions of the preceding two paragraphs.
(4)A customs official shall, when searching the body of a woman, have another woman of adult age attend the search; provided, however, that this does not apply in case of urgency.
(Preparation, etc. of retention inventory, etc.)
Article 132.A customs official shall, when conducting retention, seizure or seizure of records created under a record copying order, prepare an inventory 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 objects or other person acting on their behalf.
(Handling of retained objects, etc.)
Article 133.With respect to retained objects, seized objects 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 other person found to be appropriate by the customs official have these persons keep these objects or records after having received a storage certificate from these persons.
(2)If retained or seized objects were spoiled or deteriorated or are likely to be spoiled or deteriorate, the Director General of Customs may, pursuant to the provisions of Cabinet Order, offer them for public auction after giving a public notice thereof and may keep the proceeds from the 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 objects.
(Return, etc. of retained objects, etc.)
Article 134.A customs official shall, if it is no longer necessary to keep in custody retained or seized objects or seized records created under a record copying order, return the objects or records to a person who is to receive them.
(2)The Director General of Customs shall, if retained or seized objects 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)If no claim is made for return of retained or seized objects 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), if customs duty has not been paid for retained or seized objects referred to in that paragraph, the customs duty shall immediately be collected from a person who is to receive the objects (excluding a person who is found to have possessed these objects 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 objects, offered for public auction pursuant to the provisions of paragraph (2) of the preceding Article or sold pursuant to the provisions 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 provisions of paragraph (1) of this Article, customs duty and other national taxes chargeable on these objects shall immediately be collected if the customs duty and national taxes have not been paid. In this case, the proceeds shall be allocated to the customs duty and other national taxes.
(6)In the case where the proceeds from retained or seized objects, offered for public auction pursuant to the provisions of paragraph (2) of the preceding Article and subsequently taken over by a public prosecutor pursuant to the provisions 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 provisions of that Code, the Director General of Customs shall immediately collect customs duty chargeable on these objects or goods from the person who is to receive the proceeds if the 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 the foreign goods are possessed by a person who makes a disposition referred to in that paragraph” in paragraph (4) of that Article is deemed to be replaced with “when the 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 the records, pursuant to the provisions 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 the medium are different, deliver the medium to the person subject to seizure or allow the person to copy the recording medium.
(2)Paragraph (2) of the preceding Article applies mutatis mutandis to delivery or copying as prescribed in the preceding paragraph.
(3)If 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, the delivery or copying may not be required.
(Commissioning, etc. of expert opinions)
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 objects 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 objects pertaining to the commissioning.
(3)The request for permission referred to in the preceding paragraph shall be made by a customs official.
(4)In the case where the request referred to in the preceding paragraph is made, the judge of court shall, if the request is supposed to be reasonable, deliver to a customs official a permit with the judge’s name and seal affixed thereto, specifying the name of a criminal suspect (or, in the case of a juridical person, its name), the charged offence, objects 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 present the permit referred to in the preceding paragraph to a person subject to the disposition referred to in paragraph (2).
(Restrictions on on-site inspection, 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 the disposition is made during business hours of a hotel, restaurant or any other place accessible by the public at night, or where the disposition is made pursuant to the provisions of Article 124 (On-site inspection, search or seizure at the scene of offence).
(2)On-site inspection, search, seizure or seizure of records created under a record copying order which starts before sunset may, if it is found necessary, be continued after sunset.
(Prohibition of entering or leaving during disposition)
Article 138.A customs official may, while conducting, pursuant to the provisions of this Section, questioning, inspection, 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 the 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.If no object of evidence or object 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 that fact.
(Preparation of record of investigation)
Article 141.A customs official shall, when having conducted questioning pursuant to the provisions of this Section, prepare a record of investigation and have a person who has been questioned verify the record by having that person inspect or by reading the record to that person, and if 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 if 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 provisions of this Section, prepare a record thereof and affix the 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 provisions of this Section, prepare a record and present 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 the official duties outside the jurisdiction area of the customs office of that official.
(Notification by public officials other than customs officials)
Article 143.If a public official other than a customs official detects or investigate a case of suspected offence, the public official shall immediately notify the customs of that fact.
(Accusation of criminal cases related 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 if the customs official is convinced that there exists an offence through investigation of a criminal case related 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 provisions 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 related to customs duty to which self-assessment system applies” in the next Article).
(Report or accusation by a customs official)
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 the 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)if the residence of a criminal suspect is unknown;
(ii)if it is likely that a criminal suspect absconds;
(iii)if it is likely that any objects deemed to be used as evidence will be concealed or destroyed.
(Disposition of administrative notification, etc. by the Director General of Customs)
Article 146.If the Director General of Customs is convinced, through investigation of a criminal case, that an offense has been committed, the Director General of Customs shall issue a notification in writing, with clear indication of the grounds, that a person concerned is required to deliver to the customs the amount of money equivalent to a fine, the objects 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 objects or seized records created under a record copying order. In this case, the Director General of Customs may issue a notice indicating that, with respect to objects to be confiscated, the person concerned is required only to file a request to deliver them.
(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 provisions of that paragraph, immediately file an accusation with a public prosecutor:
(i)if circumstances warrant that imprisonment with work be imposed;
(ii)if an offender does not have financial resources to perform the notification.
(3)If 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 the authority, correct the notification, provided that such correction is made before the offender perform the notification or an accusation is filed pursuant to the provisions of the preceding paragraph or the next Article.
(4)If a notification is issued pursuant to the provisions 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 the notification.
(5)If an offender performs the notification referred to in paragraph (1) (if any correction prescribed in paragraph (3) is made, the notification issued after the correction; the same applies in the next paragraph and paragraph (1) of the next Article), prosecution is not instituted for the same case.
(6)In the case where an offender performs the notification referred to in the second sentence of paragraph (1), if the offender possesses objects to be confiscated, the offender has the obligation to keep the objects until they are offered for public auction or other necessary disposition is made; provided, however, that the expense for storage of the objects may not be claimed.
(Non-performance under disposition of administrative notification 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, that correction; hereinafter in this Article referred to as “notification, etc.”), if the offender fails to perform 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 performed 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 the offender 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 provisions of the proviso to Article 145 (Report or accusation by customs officials) or by the Director General of Customs pursuant to the provisions of paragraph (2) of Article 146 (Disposition of administrative notification, etc. by the Director General of Customs) or the preceding Article.
(2)Accusation prescribed in Article 144 (Accusation of a criminal case related 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 objects, 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 objects or seized records created under a record copying order, as referred to in the preceding Article are those kept pursuant to the provisions of paragraph (1) of Article 133 (Treatment of retained objects, 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 provisions of that paragraph shall be so notified.
(4)If retained or seized objects are transferred pursuant to the provisions of the preceding two paragraphs, they are deemed to be seized by a prosecutor pursuant to the provisions of the Code of Criminal Procedure.
(5)Accusation referred to in paragraph (1) may not be revoked.
(Notification if not convinced that a criminal offence has taken place, etc.)
Article 149.If the Director General of Customs is not convinced of a criminal offence through investigation of a criminal case, the Director General of Customs shall notify a criminal suspect thereof. In this case, the Director General of Customs shall order to release any retained or seized objects or seized records created under a record copying order, if any.