Order for Enforcement of the Customs Act

Article 1.Ports to be designated by Cabinet Order, as provided for in item (xi) of paragraph (1) of Article 2 (Open port) of the Customs Act (hereinafter referred to as “the Act”) are those as set forth in Appended Table 1; provided, however, that any port that ceases to be an open port pursuant to the provisions of paragraph (3) is excluded.

(2)Airports to be designated by Cabinet Order, as provided for in item (xii) of paragraph (1) of Article 2 (Customs airport) of the Act are those as set forth in Appended Table 2.

(3)If an open port falls under any of the following items in or after the year following the year in which it was designated as an open port, it ceases to be an open port. In that event, the Minister of Finance shall immediately give a public notice thereof:

(i)when, throughout any one year, there is neither exportation of goods (including reshipment of goods as provided for in Article 75 (Reshipment of foreign goods) of the Act; the same applies in the next item and item (ii) of Article 52) nor importation of goods (including storage of foreign goods with the approval of the Director General of Customs pursuant to the provisions of paragraph (1) of Article 43-3 (Approval for storage of foreign goods) of the Act (including the cases where applied mutatis mutandis pursuant to Article 61-4 of the Act) or Article 62-10 (Approval for storage of foreign goods, etc.) of the Act; the same applies in the next item) through the open port, or when, throughout any one year, there is neither entry into, nor departure from the open port, of a vessel engaged in foreign trade;

(ii)when, throughout any one year, the total amount of values of goods exported from, or imported into the open port did not exceed fifty million yen and the total number of vessels engaged in foreign trade that entered or departed from the open port did not exceed eleven for each year of two consecutive years.

(4)The period referred to in the items of the preceding paragraph commences on the first day of January.

(Cases in which use or consumption is not deemed to be importation)

Article 1-2.The cases to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 2 (Cases deemed to be importation) of the Act are those cases as set forth in the following:

(i)if vessel’s or aircraft’s stores that are foreign goods, loaded on board a vessel (including a vessel designated by the Minister of Finance pursuant to the provisions of Article 21) or aircraft, coming and/or going between Japan and a foreign country, are used or consumed on board the vessel or aircraft for their original purposes;

(ii)if passengers or crew members use or consume their personal effects that are foreign goods, for their personal purposes;

(iii)if samples of foreign goods taken by customs officials pursuant to the provisions of item (iii) of paragraph (1) of Article 105 (Authority of customs officials) of the Act are used or consumed for the purpose of inspection of the foreign goods, as referred to in that item, or if foreign goods taken by competent government officials pursuant to the provisions of paragraph (1) of Article 28 (On-site inspection, etc.) of the Food Sanitation Act (Act No. 233 of 1947), paragraph (1) of Article 4 (Authority of plant quarantine officials) of the Plant Quarantine Act (Act No. 151 of 1950) or other laws are used or consumed, based on the authority vested in them.

Section 2 Period and Time Limit

(Time limit to which special provisions for time limit are not applicable)

Article 1-3.Time limit to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 10 (Special provisions for time limit) of the Act on General Rules for National Taxes (Act No.66 of 1962), as applied mutatis mutandis pursuant to Article 2-2 (Special provisions for calculation of period and for time limit) of the Act is the time limit when specified in terms of time.

(Extension of time limit due to a disaster, etc.)

Article 1-4.If the Minister of Finance finds that any of the acts provided for in Article 2-3 (Extension of time limit due to a disaster, etc.) of the Act is unable to be performed within the time limit specified in that Article due to a disaster, etc. provided for in that Article (hereinafter in this Article referred to as “disaster, etc.”) in the area covering the whole or part of prefectures, the Minister of Finance is to extend the time limit by designating the area and deadline.

(2)If the Minister of Finance finds that there are a number of persons who should perform the acts provided for in Article 2-3 of the Act within the time limit specified in that Article (excluding persons to whom the preceding paragraph applies), but are found not to be able, within that time limit, to make applications or perform other specific acts that are included in those to be made or performed under that Article, by means of electronic data processing system (i.e., 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) pursuant to the provisions of paragraph (1) of Article 6 (Application, etc. by means of electronic data processing system) of the Act on the Promotion of Administrative Affairs through the Use of Information and Communications Technology (Act No. 151 of 2002), as applied pursuant to the provisions of the laws concerning customs duty or paragraph (1) of Article 3 (Application through the use of information and communications technology) of the Act on Processing, etc. of Business Related to Import and Export by Means of Electronic Data Processing System (hereinafter these persons are referred to as “persons covered” in this paragraph), the Minister of Finance is to extend the time limit by designating the scope of the persons covered and deadline.

(3)If the Minister of Finance or the Director General of Customs finds that the acts prescribed in Article 2-3 of the Act are unable to be performed within the time limit provided for in that Article due to a disaster, etc., the time limit is, unless the preceding two paragraphs apply, to be extended, upon receipt of an application from persons who should perform these acts, by designating its deadline.

(4)The application referred to in the preceding paragraph shall be made in writing, stating the details of the disaster, etc. within a sufficient period after the disaster, etc. referred to in that paragraph ceases.

Chapter 1-2 Determination, Payment, Collection and Refund of Customs Duty

(Goods to which special provisions for timing of determination for duty assessment of dutiable items apply)

Article 2.Goods to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 4 (Timing of determination for duty assessment of dutiable items) of the Act are those as set forth in the following (excluding those in containers holding less than two liters):

(i)goods set forth in subheading 2208.20 of Appended Table of the Customs Tariff Act (Act No.54 of 1911; hereinafter referred to as “the Tariff Act”), provided that the alcoholic strength by volume is equal to or higher than 50%;

(ii)goods set forth in subheading 2208.30 of Appended Table of the Tariff Act, provided that the alcoholic strength by volume is equal to or higher than 50%;

(iii)goods set forth in subheading 2208.40 of Appended Table of the Tariff Act;

(iv)goods set forth in subheading 2208.90-1-(1) of Appended Table of the Tariff Act, provided that the alcoholic strength by volume is equal to or higher than 50%;

(v)goods set forth in subheading 2208.90-1-(2)-B-(b) of Appended Table of the Tariff Act, provided that the alcoholic strength by volume is equal to or higher than 50%.

(2)Goods to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 4 of the Act are those as set forth in the following:

(i)goods set forth in subheadings 2207.10-2-(1) and 22.08.90-1-(2)-A-(a) of Appended Table of the Tariff Act (limited to those obtained through operations under customs procedures (i.e., the operations provided for in paragraph (1) of Article 56 (Permission of a customs factory) of the Act; hereinafter the same applies), using goods set forth in subheading 2207.10-1-(2)-B of that Table as raw materials);

(ii)goods set forth in subheadings 2710.19-1-(3)-A-(b) and 2710.20-1-(4)-A-(b) of Appended Table of the Tariff Act.

(3)Products to be prescribed by Cabinet Order, as provided for in item (iii)-2 of paragraph (1) of Article 4 of the Act are those products the value of which has depreciated due to exhibition or use or for other cause and that have been approved as such by the Director General of Customs.

(4)Goods to be prescribed by Cabinet Order, as provided for in item (iii)-2 of paragraph (1) of Article 4 of the Act are those as set forth in the following:

(i)goods displayed or used with compensation in a customs exhibition site or in an integrated customs area;

(ii)machinery, equipment and apparatus (including transport equipment) used for construction or removal of an exhibition hall, office or any other facilities in a customs exhibition site or in an integrated customs area;

(iii)goods similar to those set forth in the preceding two items and prescribed by the Ministry of Finance Order.

(5)Postal items to be prescribed by Cabinet Order, as provided for in item (vi) of paragraph (1) of Article 4 of the Act are those as set forth in the following:

(i)postal items that are those donated;

(ii)postal items (excluding those set forth in the preceding item) for which the customs value or classification codes for the purpose of applying Appended Table of the Tariff Act (hereinafter in this Chapter referred to as “classification code”) are considered to be difficult for the addressee to assess or ascertain for the reason that they are leased without compensation or for other reason.

(Method of calculation of the basis for duty assessment where raw materials of products form the basis for duty assessment)

Article 2-2.When products specified in item (ii) of paragraph (1) of Article 4 (Timing of determination for duty assessment of dutiable items) of the Act, to which the proviso to that paragraph applies (hereinafter in this Article referred to as “products manufactured under customs procedures”) are imported and when foreign goods used as raw materials for manufacture of these products (hereinafter in this Article referred to as “raw materials used under customs procedures”) are not specifically identified, the quantity or value that forms the basis for duty assessment for these products is determined as prescribed in the following:

(i)if the quantity of raw materials used under customs procedures in connection with production of products that have been manufactured under customs procedures and are to be imported is readily ascertainable, the quantity or value that forms the basis for duty-assessment is the quantity of these raw materials corresponding to the products that are to be imported, calculated by allocating the quantity of these raw materials proportionally to these products and to other products manufactured under customs procedures or the value of the quantity of the raw materials used under customs procedures so allocated;

(ii)notwithstanding the provisions of the preceding item, if two or more kinds of products are manufactured from the same raw materials in the same manufacturing process of operations under customs procedures, the quantity or value that forms the basis for duty-assessment is the quantity or value of the raw materials used under customs procedures corresponding to the products for importation, manufactured under customs procedures, calculated by allocating the quantity or value of the raw materials used for the operations under customs operations proportionally to each kind of the products manufactured under customs procedures, on the basis of the value of each kind of the products manufactured through the operations under customs procedures (i.e., the values of the products or goods identical with the products when sold in ordinary wholesale quantities and manner in Japan at the time when the first import declaration for the products manufactured under customs procedures is made, minus the amounts of internal and local consumption taxes chargeable on the products or identical goods, as provided for in item (i) of Article 2 (Definitions) of the Act on Collection, etc. of Internal Consumption Tax Imposed on Imported Goods (Act No. 37 of 1950));

(iii)for the purpose of application of the preceding two items, if the rate of production yield (i.e., the ratio of quantity of products to that of raw materials used for the manufacture of the products) of goods identical with the products for importation, manufactured in the customs factory under customs procedures is known, the quantity or value of raw materials used under customs procedures corresponding to the products for importation, manufactured under customs procedures is to be calculated on the basis of that rate of production yield;

(iv)if operations under customs procedures are performed in two or more manufacturing processes at a customs factory, the quantity or value of raw materials used for the first process corresponding to the products manufactured under customs procedures to be imported is to be obtained by calculating, in accordance with the provisions of the preceding three items, for each of these manufacturing processes, and the quantity or value thus obtained is taken as the basis for duty-assessment for the products manufactured under customs procedures.

(Designation of goods to which official assessment system applies)

Article 3.Goods that are imported as unaccompanied goods pursuant to the provisions of Cabinet Order, as provided for in item (ii)(a) of paragraph (1) of Article 6-2 (Systems for determining amount of duty) of the Act shall be those goods that are imported by a person entering Japan within six months after entry into Japan (or, within a period longer than six months if the Director General of Customs finds that there are any unavoidable and special circumstances) and that do not reach the level of commercial quantity, provided that it has been confirmed by the customs that the person, at the time of entry into Japan, filed with the customs a declaration form stating the descriptions and quantities of the goods, the scheduled date and place of their importation and the place of their shipment.

(2)Goods to be prescribed by Cabinet Order, as provided for in item (ii)(a) of paragraph (1) of Article 6-2 of the Act are those goods as set forth in the following:

(i)goods that are imported under the care of a master of a vessel or a captain of an aircraft, coming and/or going between Japan and a foreign country or under the care of any other person entering Japan and are intended for personal use of a person who receives the goods, or other similar goods;

(ii)powder or residue generated in the process of unloading of such foreign goods as cereals, sugar, coal and other similar goods, loaded on board a vessel or an aircraft engaged in foreign trade (hereinafter referred to as “vessel, etc. engaged in foreign trade”) that arrived in Japan;

(iii)vessel’s or aircraft’s stores or other similar goods that are foreign goods, loaded on board a vessel (including a vessel provided for in Article 21) or an aircraft, coming and/or going between Japan and a foreign country and has no longer been used as foreign goods in that vessel or aircraft;

(iv)goods set forth in the items of paragraph (1) of Article 16 (Exemption from customs duty on goods for diplomats, etc.) of the Tariff Act;

(v)containers that are imported with exemption from customs duty pursuant to the provisions of Article 2 of the Customs Convention on Containers;

(vi)goods that are imported under ATA carnet in accordance with the provisions of paragraph (1) of Article 3 (Customs clearance, etc. under ATA carnet) of the Act on Special Provisions of the Customs Act, etc. Incidental to the Enforcement of Customs Convention on the ATA Carnet for the Temporary Admission of Goods (ATA Convention) (Act No. 70 of 1973).

(3)Postal items to be prescribed by Cabinet Order, as provided for in item (ii)(b) of paragraph (1) of Article 6-2 of the Act are those as set forth in the following:

(i)postal items set forth in the items of paragraph (5) of Article 2;

(ii)postal items delivered through the United States Military Post Offices established pursuant to the provisions of Article 21 of the Agreement under Article 6 of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, regarding Facilities and Areas and the Status of United States Armed Forces in Japan.

(Declaration of amount of customs duty, etc. to be made simultaneously with import declaration)

Article 4.Declaration prescribed in paragraph (1) of Article 7 (Declaration) of the Act for goods to which the self-assessment system applies (excluding a special declaration (i.e., a special declaration provided for in paragraph (2) of Article 7-2 (Special provisions for declaration) of the Act; hereinafter the same applies)) shall be made by filing with the Director General of Customs an import declaration form provided for in paragraph (1) of Article 59 (hereinafter in this Chapter referred to as “import declaration form”), stating, in addition to the matters set forth in the items of that paragraph, the matters as set forth in the following:

(i)the classification codes, the rates of duty (i.e., the rates of duty applicable to the goods; hereinafter the same applies in this Chapter), the amount of duty payable under each of the classification codes and the total amount thereof, of the goods (or, if the proviso to paragraph (1) of Article 4 (Timing of determination for duty assessment of dutiable items) of the Act pertaining to item (ii) of that paragraph applies, foreign goods that have been used as raw materials for the goods; hereinafter the same applies in this Article);

(ii)when a person seeks reduction of, or exemption from customs duty pursuant to the provisions of the Tariff Act or other laws and regulations concerning customs duty, the fact that the person wishes to have such reduction or exemption granted and the applicable provisions of relevant laws and regulations;

(iii)except when paragraph (1) of Article 4 (Principle for determining customs value) of the Tariff Act applies for calculation of customs value of goods (including customs value of goods for which customs duty is levied on the basis of quantity and the customs value of which is calculated in accordance with the provisions of Articles 4 to 4-9 (Method of calculation of customs value) of the Tariff Act; hereinafter the same applies in this paragraph) (only when the basis for calculation of customs value is clearly ascertainable from an invoice, statement of freight charges, statement of insurance premium and packing list that are submitted pursuant to the provisions of Article 68 (Documents to be submitted at the time of export or import declaration) of the Act), the basis for calculation of customs value and any other relevant matters;

(iv)with respect to goods for which the amount of customs duty payable varies according to their customs value, any circumstances set forth in items (i) to (iii) of paragraph (2) of Article 4 of the Tariff Act, any relationship provided for in item (iv) of that paragraph and the fact whether any special terms and conditions of transactions that affect calculation of customs value do or do not exist and the details thereof, if any (including whether such a relationship does or does not affect transaction value and the reason therefor);

(v)any other relevant matters.

(2)In the case referred to in the preceding paragraph, if the Director General of Customs finds that there will be no difficulty in conducting examination of the basis for duty assessment of, or the amount of duty payable on the goods referred to in that paragraph, the Director General of Customs may have the matters the omission of which is found not to cause any difficulty omitted.

(3)In the case referred to in paragraph (1), when import of goods relates to import transaction conducted on a continuous basis with the same person and when the matters set forth in item (iii) (excluding the provisions related to Articles 4-5 and 4-7 of the Tariff Act; the same applies in paragraph (5)) or (iv) of that paragraph that are to be stated in each of the import declaration forms for these goods are the same in their details, a person who files an import declaration form may submit to the Director General of Customs in advance a declaration form, stating these matters (hereinafter in this Article referred to as “blanket declaration form”). In this case, the matters stated in the blanket declaration form may be omitted from each of import declaration forms for a period of two years from the date on which the blanket declaration form is submitted, provided that it is noted in each of the import declaration forms that a blanket declaration form has already been submitted.

(4)The Director General of Customs who has received a blanket declaration form, if it is found particularly necessary for examining the basis for duty assessment or the amount of duty, of goods subject to the blanket declaration form, may shorten the period referred to in the preceding paragraph for the blanket declaration. In this case, if the period is shortened, the Director General of Customs is to notify this to a person who has submitted the blanket declaration form.

(5)A person who has submitted a blanket declaration form, if there has been any change in the matters set forth in item (iii) or (iv) of paragraph (1), stated in that declaration, shall notify the details of the change without delay to the Director General of Customs to whom the blanket declaration form has been submitted.

(Matters, etc. to be stated in a special declaration form)

Article 4-2.The matters set forth in the following shall be stated in a special declaration form provided for in paragraph (1) of Article 7-2 (Special provisions for declaration) of the Act (hereinafter simply referred to as “special declaration form”):

(i)the marks, numbers, descriptions, and quantities or values that are to form the basis for duty assessment, of specially declared goods (i.e., specially declared goods provided for in paragraph (2) of Article 7-2 of the Act; hereinafter the same applies) (or, if the proviso to paragraph (1) of Article 4 (Timing of determination for duty assessment of dutiable items) of the Act that relates to item (ii) of that paragraph applies, then foreign goods that have been used as raw materials for manufacture of the specially declared goods; hereinafter in this Article (except items (iii) and (iv)) the same applies);

(ii)the place of origin of specially declared goods;

(iii)the place where specially declared goods were stored at the time of import declaration for these goods;

(iv)the date of import permission and the number of import permit, of specially declared goods;

(v)the classification codes and the rates of duty, of specially declared goods and the amount of duty payable under each of the classification codes and the total amount of duty payable;

(vi)when a person seeks reduction of, exemption from or deduction of customs duty pursuant to the provisions of the Tariff Act or other laws and regulations concerning customs duty, the fact that the person wishes to have such reduction, exemption or deduction granted and the applicable provisions of relevant laws and regulations;

(vii)when a person seeks the benefit referred to in item (ii) of paragraph (1) of Article 61 for specially declared goods, the fact that the person wishes to have such benefit granted and that a certificate of origin of the Party provided for in item (ii)(a)[1] or a declaration form of originating goods of the Party, etc. provided for in item (ii)(a)[2], of that paragraph has been obtained (excluding when the Director General of Customs finds that the place of origin is readily ascertainable from the type or shape of the goods or when the total amount of customs value of the goods (including the customs value of those goods the customs duty on which is levied on the basis of quantity and the customs value of which is calculated in accordance with the provisions of Articles 4 to 4-9 (Method of calculation of customs value) of the Tariff Act; the same applies in the next item, items (xi) and (xii)) is equal to or less than two hundred thousand yen);

(viii)when a person seeks the benefit referred to in item (ii) of paragraph (1) of Article 61 for specially declared goods that are set forth in item (ii)(b)[1] or (ii)(b)[2] of that paragraph (hereinafter in this item referred to as “goods transported through a non-originating country”), the fact that the specially declared goods are those transported through a non-originating country (excluding when the total amount of their customs value does not exceed two hundred thousand yen);

(ix)when, in the case provided for in item (ii)(c) of paragraph (1) of Article 61, a person seeks the benefit referred to in that item for specially declared goods, the fact that a certificate of goods of the Party provided for in that item has been obtained;

(x)when, in the case provided for in item (ii)(d) of paragraph (1) of Article 61, a person seeks the benefit referred to in item (ii)(d) of that paragraph for specially declared goods, the fact that the United Kingdom-Japan Preferential Import Certificates as provided for in that item has been obtained;

(xi)the basis for calculation of customs value and any other relevant matters in the case other than the cases where paragraph (1) of Article 4 of the Tariff Act applies to calculation of customs value of specially declared goods (only when the basis for calculation of customs value is readily ascertainable from the invoice, statement of freight charges, statement of insurance premium and packing list as set forth in item (i) of paragraph (2) of Article 4-12);

(xii)with respect to specially declared goods for which the amount of customs duty chargeable varies according to their customs value, any circumstances set forth in items (i) to (iii) of paragraph (2) of Article 4 of the Tariff Act, any relationship provided for in item (iv) of that paragraph and whether any special terms and conditions of transactions that affect calculation of customs value do or do not exist and the details thereof (including whether such relationship affects the transaction value and the reason therefor);

(xiii)any other relevant matters.

(2)The quantity that is to form the basis for duty assessment of specially declared goods set forth in item (i) of the preceding paragraph is their net quantity expressed in terms of a unit of quantity specified by the Minister of Finance for each type of goods.

(3)The value that is to form the basis for duty assessment of specially declared goods set forth in item (i) of paragraph (1) is the value equivalent to the customs value of the specially declared goods, calculated pursuant to the provisions of Articles 4 to 4-9 of the Tariff Act.

(4)The place of origin provided for in item (ii) of paragraph (1) means the country or territory as specified in each of the following items for the category of goods as set forth respectively therein (referred to as “place of origin” in item (ii) of paragraph (1) of Article 36-3, item (ii) of Article 36-4, item (ii) of paragraph (1) of Article 51-4, item (ii) of paragraph (1) of Article 51-12 and item (ii) of paragraph (1) of Article 59):

(i)goods specified by the Ministry of Finance Order as those wholly produced in a single country or territory;

(ii)goods obtained, in a single country or territory, wholly or partly from raw materials or components other than those specified in the preceding item, by processing or manufacturing specified by the Ministry of Finance Order as those resulting in substantial transformation from the raw materials or components.

(5)Paragraphs (2) to (5) of the preceding Article apply mutatis mutandis to the case referred to in paragraph (1). In this case, the terms “item (iii)”, “(iv) of that paragraph” and “import declaration forms” in paragraph (3) of the preceding Article are deemed to be replaced with “item (xi)”, “(xii) of paragraph (1) of the next Article” and “special declaration forms” respectively, and the term “item (iii) or (iv) of paragraph (1)” in paragraph (5) of the preceding Article is deemed to be replaced with “item (xi) or (xii) of paragraph (1) of the next Article”.

(Goods to which special provisions for declaration are not applicable)

Article 4-3.Goods to be prescribed by Cabinet Order, as provided for in paragraph (4) of Article 7-2 (Special provisions for declaration) of the Act are pork, etc. provided for in paragraph (1) of Article 7-6 (Special emergency customs duty on pork, etc.) of the Temporary Customs Tariff Measures Act (Act No. 36 of 1960) (excluding pork, etc. subject to modification provided for in paragraph (1) of Article 7-8 (Modification of tariff concessions for specific goods under the Economic Partnership Agreement) of that Act) and goods subject to modification provided for in that paragraph (excluding those set forth in Appended Table 1-6 of that Act).

Article 4-4.Delete.

(Procedures, etc. for application for approval of an authorized importer)

Article 4-5.The matters set forth in the following shall be stated in an application form provided for in paragraph (5) of Article 7-2 (Special provisions for declaration) of the Act:

(i)the domicile or residence and name of a person who seeks the approval referred to in paragraph (1) of Article 7-2 of the Act (referred to as “applicant” in paragraphs (3) and (4));

(ii)if the applicant falls under any of items (i)(a) to (i)(i) of Article 7-5 (Requirements for approval) of the Act, that fact;

(iii)any other relevant matters.

(2)The application form referred to in the preceding paragraph shall be accompanied by a rule referred to in item (iii) of Article 7-5 of the Act.

(3)If the applicant is a juridical person, a certificate of registered matters of the juridical person shall be attached to the application form referred to in paragraph (1); provided, however, that this does not apply if the Director General of Customs finds that the certificate is unnecessary to be attached on the grounds that the approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Act has been given to that applicant or on other grounds.

(4)When the application form referred to in paragraph (1) has been filed, if the Director General of Customs approves that application, the Director General of Customs shall notify this to the applicant in writing, and if the Director General of Customs elects not to approve that application, the Director General of Customs shall notify the applicant of this and the reason therefor in writing.

(5)A person who has obtained the approval referred to in paragraph (1) of Article 7-2 of the Act (hereinafter referred to as “authorized importer”), if any change occurs in the matters related to the approval, as set forth in item (i) of paragraph (1), shall notify this without delay to the Director General of Customs who has given the approval.

4-6. to 4-10.Deleted.

(Procedures for ordering provision of security)

Article 4-11.The order prescribed in paragraph (1) of Article 7-8 (Provision of security) of the Act shall be issued in writing, stating the amount of security to be provided and the period for which the security is to be provided.

(Matters to be entered in books, etc.)

Article 4-12.An authorized importer shall keep books relating to special imports and customs duty (i.e., books relating to special imports and customs duty as provided for in paragraph (1) of Article 7-9 (Keeping of books, etc. by an authorized importer) of the Act; the same applies in paragraphs (3) and (4)) and shall enter therein the descriptions, quantities, values, consignors’ names, the dates of import permission and the numbers of import permits, of specially declared goods for which import permission has been given (hereinafter in this Article and paragraph (3) of Article 83 referred to as “specially declared goods permitted”).

(2)Documents to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-9 of the Act (hereinafter referred to as “documents relating to special imports and customs duty”) shall be those as set forth in the following:

(i)contracts, invoices, statements of freight charges, statements of insurance premium, packing lists, price lists, documents prepared by manufacturers or suppliers in connection with transactions with consignors, related to specially declared goods permitted, and other documents that clarify the basis for duty assessment of these goods;

(ii)in addition to what is set forth in the preceding item, analysis reports of ingredients of specially declared goods permitted and other documents that clarify the classification codes of these goods;

(iii)documents provided for in paragraph (2) of Article 59 (only when specially declared goods permitted are products manufactured under customs procedures as provided for in that paragraph);

(iv)certificates of origin provided for in item (i) of paragraph (1) of Article 61 (only when the benefit prescribed in the special provisions of a convention (including the benefit provided for in Article 60, but excluding the benefit provided for in item (ii) of that paragraph) is granted with respect to customs duty on specially declared goods permitted);

(v)certificates of origin of the Party provided for in item (ii)(a)[1] of paragraph (1) of Article 61 or declaration forms of originating goods of the Party, etc. provided for in item (ii)(a)[2] of that paragraph (only when the benefit referred to in that item is granted for specially declared goods permitted);

(vi)certificates of transport requirements provided for in item (ii)(b) of paragraph (1) of Article 61 (only when the benefit referred to in that item is granted for specially declared goods permitted);

(vii)certificates of goods of the Party provided for in item (ii)(c) of paragraph (1) of Article 61 (only when the benefit referred to in that item is granted for specially declared goods permitted);

(viii)the United Kingdom-Japan Preferential Import Certificates as prescribed in item (ii)(d) of paragraph (1) of Article 61 (only when the benefit referred to in that item is granted for specially declared goods permitted);

(ix)certificates of origin of specially declared goods permitted, as provided for in paragraph (1) of Article 27 (Certification of origin) of the Order for Enforcement of the Temporary Customs Tariff Measures Act (Cabinet Order No. 69 of 1960) (excluding goods set forth in item (i) or (ii) of that paragraph; the same applies in the next item);

(x)documents related to specially declared goods permitted, as provided for in paragraph (1) of Article 30 (Certification of goods originating in beneficiaries of preferences, produced from raw materials or components exported from a specified country) of the Order for Enforcement of the Temporary Customs Tariff Measures Act (including the cases where applied mutatis mutandis by replacing certain terms pursuant to paragraph (3) of that Article);

(xi)documents related to specially declared goods permitted, as set forth in any of the items of paragraph (3) of Article 31 (Transportation to Japan of goods eligible for preferential treatment) of the Order for Enforcement of the Temporary Customs Tariff Measures Act (excluding goods set forth in item (ii) of paragraph (1) of Article 27 of that Order).

(3)If matters to be entered in the books relating to special imports and customs duty are wholly or partly stated in the documents relating to special imports and customs duty or in import permits, the matters so stated may be omitted from the books relating to special imports and customs duty. In this case, the import permits are deemed to be documents relating to special imports and customs duty.

(4)An authorized importer shall maintain relevant books and documents in good order so that the relations between the matters entered in the books relating to special imports and customs duty and the documents relating to special imports and customs duty may be readily ascertainable from the numbers of import permits and other matters stated, and these books and these documents shall be preserved respectively for seven years from the day following the last day of the month that follows the month in which import permission of specially declared goods permitted is given (hereinafter in this paragraph and in the next paragraph, the day is referred to as “initial date”) and for five years from the initial date (or, for seven years if the matters to be entered in the books are omitted pursuant to the provisions of the preceding paragraph), at the headquarters or principal office of the authorized importer or at the office, place of business or other equivalent place, related to import transactions of specially declared goods permitted, or at the domicile or residence of the authorized importer.

(5)Preservation prescribed in the preceding paragraph during the period after expiry of five years from the initial date may be made in the manner specified by the Minister of Finance.

(6)If the documents relating to special imports and customs duty have been submitted to the Director General of Customs pursuant to the provisions of the Act or other laws and regulations concerning customs duty, paragraphs (3) and (4) do not apply after the submission.

(Procedures for notification of discontinuance of application of special provisions for declaration)

Article 4-13.A notification prescribed in Article 7-10 (Notification of discontinuance of application of special provisions for declaration) of the Act is to be made by submitting to the Director General of Customs a written notification stating the matters as set forth in the following:

(i)the domicile or residence and name of an authorized importer who makes the notification;

(ii)that application of paragraph (1) of Article 7-2 (Special provisions for declaration) of the Act is no longer necessary;

(iii)the date on which the approval referred to in paragraph (1) of Article 7-2 of the Act was given;

(iv)any other relevant matters.

(Procedures for revocation of approval)

Article 4-14.When the Director General of Customs has revoked the approval referred to in paragraph (1) of Article 7-2 (Special provisions for declaration) of the Act pursuant to the provisions of paragraph (1) of Article 7-12 (Revocation of approval) of the Act, the Director General of Customs shall notify a person who has been given the approval of this and the reason therefor, in writing.

(Technical replacement of terms, etc.)

Article 4-15.When paragraphs (1) to (5) of Article 48-2 (Succession of permission) of the Act apply mutatis mutandis to an authorized importer under Article 7-13 (Mutatis mutandis application of provisions for succession of permission) of the Act, technical replacement of terms of these paragraphs is as provided for in the following table:

Provisions of the Act	Terms or phrases to be replaced	Terms or phrases to replace
Paragraph (1) of Article 48-2	on that permission	on the approval referred to in paragraph (1) of Article 7-2 (Special provisions for declaration)
Paragraph (1) of Article 48-2	the permission of	the approval of
Paragraph (2) of Article 48-2	permission of a customs warehouse	approval referred to in paragraph (1) of Article 7-2
Paragraph (2) of Article 48-2	the Director General of Customs	the Director General of Customs who has given the approval
Paragraph (3) of Article 48-2	the items of Article 43 (Requirements for permission)	the items of Article 7-5 (Requirements for approval)
Paragraph (4) of Article 48-2	the business as	import business of specially declared goods of the authorized importer as
	the Director General of Customs	the Director General of Customs who has given the approval referred to in paragraph (1) of Article 7-2
	item (i) or (iii) of paragraph (1) of Article 47 (Invalidation of permission)	item (i) or (iii) of paragraph (1) of Article 7-11 (Invalidation of approval)
	the permission of	the approval referred to in paragraph (1) of Article 7-2, of
Paragraph (5) of Article 48-2	the items of Article 43	the items of Article 7-5

(2)Paragraph (1) or (2) of Article 39-2 applies mutatis mutandis to a person who seeks approval prescribed in paragraph (2) or (4) of Article 48-2 of the Act, as applied mutatis mutandis pursuant to Article 7-13 of the Act. In this case, the term “permission of the customs warehouse” in paragraph (1) of Article 39-2 is deemed to be replaced with “approval referred to in paragraph (1) of Article 7-2 (Special provisions for declaration) of the Act,”; the term “the name of a decedent and the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and domicile or residence of an authorized importer who is a decedent”; the term “permission of the customs warehouse” in paragraph (2) of that Article is deemed to be replaced with “approval referred to in paragraph (1) of Article 7-2 of the Act,”; the term “the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and domicile or residence of the authorized importer who seeks to carry out the merger or split-up or who seeks to transfer the import business of specially declared goods”; the terms “the name and address of a juridical person that seeks to carry out merger or split-up or the name and address of the person who seeks to transfer the customs warehousing business, and the name and address of a juridical person that survives the merger” and “succeeds the business” in item (ii) of that paragraph are deemed to be replaced with “the name and address of the juridical person that survives the merger” and “succeeds the import business of specially declared goods of the authorized importer referred to in the preceding item”, respectively; and the term “the customs warehousing business” in item (iii) of that paragraph is deemed to be replaced with “the import business of specially declared goods of the authorized importer referred to in item (i)”.

(Procedures for filing of amended declaration)

Article 4-16.A person who seeks to make the amended declaration referred to in paragraph (1) of Article 7-14 (Amended declaration) of the Act shall, except in the case prescribed in the next paragraph, file with the Director General of Customs with whom the declaration referred to in paragraph (1) of Article 7 (Declaration) of the Act has been filed for goods subject to the amended declaration (or, if a person seeks to make an amended declaration for goods subject to determination prescribed in paragraph (2) of Article 7-16 (Reassessment and determination) of the Act, with the Director General of Customs who has made the determination) an amended declaration form stating the matters as set forth in the following items. In this case, if any matters related to the amended declaration are identified in the matters stated in documents to be attached to the import declaration form related to the amended declaration or to be submitted at the time of the import declaration, or in documents to be submitted at the time of making a special declaration or in documents relating to special imports and custom duty, the documents in which these matters are stated shall be attached to the amended declaration form:

(i)the date of import declaration and the number of an import declaration form of goods subject to the amended declaration (or, in the case of specially declared goods, the date of filing of a special declaration form and its number) and the marks, numbers and descriptions of the goods;

(ii)the classification code, the basis for duty assessment and the rate and amount of duty, of the goods before the amended declaration is made;

(iii)the classification code, the basis for duty assessment and the rate and amount of duty, of the goods after the amended declaration is made;

(iv)increase in the amount of duty as a result of the amended declaration;

(v)in addition to what is set forth in the preceding items, any matters to be amended in the matters required to be stated in an import declaration form (or, in the case of specially declared goods, a special declaration form), and any other relevant matters.

(2)A person who, pursuant to the provisions of paragraph (2) of Article 7-14 of the Act, seeks to make an amended declaration by making adjustment to the basis for duty assessment and to the amount of duty stated in the document related to the declaration for duty payment provided for in item (i) of paragraph (1) of that Article, shall notify this to the Director General of Customs, receive documents related to the declaration for duty payment, make adjustment to the basis for duty assessment, the amount of duty and any other relevant matters stated in the documents and submit the documents so adjusted to the Director General of Customs.

(Procedures for request for reassessment)

Article 4-17.A person who seeks the reassessment prescribed in paragraph (1) of Article 7-15 (Request for reassessment) of the Act shall file a written request for reassessment stating the matters set forth in the following with the Director General of Customs to whom the declaration of duty payment provided for in item (i) of paragraph (1) of Article 7-14 (Amended declaration) of the Act has been made for goods subject to the request for reassessment:

(i)the date of import declaration and the number of an import declaration form, of goods subject to the request for reassessment (or, in the case of specially declared goods, the date of filing of a special declaration form and its number) and the marks, numbers and descriptions of the goods;

(ii)the classification code, the basis for duty assessment and the rate and amount of duty of the goods before the request for reassessment is made;

(iii)the classification code, the basis for duty assessment and the rate and amount of duty of the goods after reassessment related to the request for reassessment is made;

(iv)the reason for making the request for reassessment;

(v)in addition to what is set forth in the preceding items, matters to be stated in an import declaration form (or, in the case of specially declared goods, a special declaration form) that are to be amended and other relevant matters.

(2)In the case referred to in the preceding paragraph, if there is any document that establishes the basis for substantiating the request for reassessment, such a document shall be attached to the written request for reassessment referred to in the preceding paragraph, and if any matters that relate to the request for reassessment are identified in the matters stated in any documents to be attached to the import declaration form related to the request for reassessment or to be submitted at the time of import declaration or in any documents to be submitted at the time of special declaration, or in the documents related to special imports and customs duty, any of the documents in which these matters are stated shall also be attached.

(Procedures for reassessment or determination)

Article 4-18.The matters set forth in the following shall be stated in a written notice of reassessment referred to in paragraph (4) of Article 7-16 (Written notice of reassessment or written notice of determination) of the Act:

(i)the date of import declaration and the number of an import declaration form, of goods subject to the reassessment (or, in the case of specially declared goods, the date of filing of a special declaration form and its number) and the marks, numbers and descriptions of the goods;

(ii)the classification code, the basis for duty assessment and the rate and amount of duty, of the goods before the reassessment is made;

(iii)the classification code, the basis for duty assessment and the rate and amount of duty, of the goods after the reassessment is made;

(iv)if the amount of duty before the reassessment increases or decreases as a result of the reassessment, the amount of duty so increased or decreased.

(2)In the written notice of determination referred to in paragraph (4) of Article 7-16 of the Act, the descriptions of goods subject to the determination and the classification code, the basis for duty assessment and the rate and amount of duty, of the goods shall be stated.

(Notification of amount of duty, etc. for goods withdrawn prior to import permission)

Article 5.In a written notification provided for in Article 7-17 (Notification of amount of duty, etc. for goods withdrawn prior to import permission) of the Act, the number of the import declaration form and the descriptions of goods subject to the notification referred to in that Article and any other relevant matters shall, in addition to the matters provided for in that Article, be stated.

(Procedures for official assessment determination)

Article 6.In a written notice of official assessment determination related to the determination prescribed in paragraph (1) of Article 8 (Official assessment determination) of the Act, as provided for in paragraph (4) of that Article, the descriptions (or, if an import declaration form for the goods has already been filed, its number and the descriptions of the goods) and rate of duty of the goods subject to the determination and any other relevant matters shall, in addition to the matters provided for in paragraph (4) of that Article, be stated.

(2)In a written notice of official assessment determination related to the determination prescribed in paragraph (2) of Article 8 of the Act, as provided for in paragraph (4) of that Article, the descriptions of goods the customs duty on which has caused additional duty related to that determination to be paid (i.e., additional duty for deficient declaration, additional duty for non-declaration or heavy additional duty; hereinafter the same applies in this Article) (or, if an import declaration form for the goods has already been filed, its number and the descriptions of the goods) and any other relevant matters shall, in addition to the matters provided for in paragraph (4) of that Article, be stated.

(3)The matters set forth in the following shall be stated in a written notice of official assessment determination related to the determination prescribed in paragraph (3) of Article 8 of the Act (excluding the determination that relates to any additional duty; hereinafter the same applies in this paragraph), as provided for in paragraph (4) of that Article:

(i)the descriptions of goods subject to the determination (or, if an import declaration form for these goods has already been filed, its number and the descriptions of the goods);

(ii)the basis for duty assessment and the rate and amount of duty before the determination is made;

(iii)the basis for duty assessment and the rate and amount of duty after the determination is made;

(iv)if the amount of duty before the determination increases or decreases as a result of the determination, the amount of duty so increased or decreased;

(v)any other relevant matters.

(4)The matters set forth in the following shall be stated in a written notice of official assessment determination provided for in paragraph (4) of Article 8 of the Act that relates to the determination for additional duty prescribed in paragraph (3) of Article 8 of the Act (hereinafter referred to as “re-determination related to additional duty” in this paragraph):

(i)the descriptions of goods the customs duty on which has caused additional duty to be paid under the re-determination related to additional duty (or, if an import declaration form for the goods has already been filed, its number and the descriptions of the goods);

(ii)the amount of duty that forms the basis for calculation of additional duty before the re-determination related to additional duty is made, and the amount of that additional duty;

(iii)the amount of duty that forms the basis for calculation of additional duty after the re-determination related to additional duty is made, and the amount of that additional duty;

(iv)if the amount of additional duty before the re-determination related to additional duty increases or decreases as a result of the re-determination, the amount so increased or decreased;

(v)any other relevant matters.

(5)The cases to be prescribed by Cabinet Order, as provided for in the proviso to paragraph (4) of Article 8 of the Act are those cases in which, with respect to goods for which exemption from customs duty has been granted pursuant to the provisions of item (x) of paragraph (1) of Article 17 (Exemption from customs duty for re-exportation) of the Tariff Act, customs duty so exempted is collected immediately by a customs official for the reason that any of the facts falling under paragraph (4) of that Article occurs or for any other special needs.

(6)When a customs official notifies the determination orally pursuant to the provisions of the proviso to paragraph (4) of Article 8 of the Act, the notification shall be given in the presence of other customs officials.

(Matters to be stated in an application form for extension of time limit for payment)

Article 6-2.The matters set forth in the following shall be stated in the application form provided for in paragraph (1) of Article 9-2 (Extension of time limit for payment) of the Act:

(i)the domicile or residence and name of the applicant;

(ii)the date of import declaration and the number of an import declaration form for goods for which the applicant seeks the extension of time limit for payment (i.e., time limit for payment provided for in paragraph (1) of Article 9-2 of the Act; hereinafter the same applies in this paragraph and the next paragraph);

(iii)the last day of the period for which the applicant seeks the extension of time limit for payment;

(iv)the amount of customs duty for which the applicant seeks the extension of time limit for payment;

(v)any other relevant matters.

(2)The following matters shall be stated in the application form provided for in paragraph (2) of Article 9-2 of the Act:

(i)the domicile or residence and name of the applicant;

(ii)the specified month (i.e., specified month provided for in paragraph (2) of Article 9-2 of the Act) for which the applicant seeks the extension of time limit for payment;

(iii)the last day of the period for which the applicant seeks the extension of time limit for payment;

(iv)the total amount of customs duty for which the applicant seeks the extension of time limit for payment;

(v)any other relevant matters.

(3)The matters set forth in the following shall be stated in the application form provided for in the first sentence of paragraph (3) and paragraph (4) of Article 9-2 of the Act:

(i)the domicile or residence and name of the applicant;

(ii)the date of filing of, and the number of a special declaration form for goods for which the applicant seeks the extension of time limit for payment of customs duty equivalent to the amount of duty set forth in item (i) of paragraph (2) of Article 9 (Payment of customs duty, etc. under the self-assessment system) of the Act;

(iii)the last day of the period for which the applicant seeks the extension of time limit for payment of customs duty referred to in the preceding item;

(iv)the amount of customs duty for which the applicant seeks the extension of time limit for payment of customs duty referred to in item (ii);

(v)any other relevant matters.

(Procedures for ordering provision of security)

Article 7.The order prescribed in the second sentence of paragraph (3) of Article 9-2 (Extension of time limit for payment) of the Act shall be made in writing, stating the amount of security to be provided.

(Procedures for notice of duty payment)

Article 7-2.Time limit for payment to be stated in a written notice of duty payment referred to in paragraph (2) of Article 9-3 (Notice of duty payment) of the Act is the date as specified in each of the following items for the category of the situations as set forth respectively therein:

(i)when a declaration for a basis for duty assessment has been made for the customs duty set forth in item (ii)(a) or (ii)(e) of paragraph (1) of Article 6-2 (Official assessment system) of the Act (excluding when approval of the Director General of Customs prescribed in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Act has been given), if a notice of duty payment is given before import permission of goods subject to the declaration is given: the date on which the goods are imported;

(ii)when a notice of duty payment is given for the customs duty set forth in item (ii)(d) of paragraph (1) of Article 6-2 of the Act, other than the customs duty set forth in item (ii) of paragraph (1) of Article 9-3 (Customs duty allocated from proceeds of public auction, etc.) of the Act: the date on which the period normally required for delivery of the written notice of duty payment elapses;

(iii)in the case other than the cases set forth in the preceding two items, when a notice of duty payment is given for customs duty: the date on which one month elapses from the day following the date on which the written notice of duty payment is issued.

(2)Paragraph (6) of Article 6 applies mutatis mutandis when a notice of duty payment is given by a customs official orally pursuant to the provisions of the proviso to paragraph (2) of Article 9-3 of the Act.

(Requirements for designation of a person entrusted with payment)

Article 7-3.The requirements to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 9-6 (A person entrusted with payment) of the Act are those as set forth in the following:

(i)that, if the matters concerning payment (i.e., the matters provided for in paragraph (1) of Article 9-6 of the Act; the same applies in the next item) are performed by a person entrusted with payment (i.e., a person entrusted with payment as provided for in that paragraph; the same applies in the next Article and item (ii) of Article 9-3), such entrustment is considered to contribute to securing collection of customs duty and promoting the benefits of a person liable to pay customs duty;

(ii)that the criteria specified by the Ministry of Finance Order as a person having accounting and technical expertise sufficient to properly and surely perform the matters concerning payment are met.

(Deadline for payment by a person entrusted with payment)

Article 7-4.The date to be specified by Cabinet Order, as provided for in paragraph (1) of Article 9-7 (Payment by a person entrusted with payment) of the Act is the first transaction day (if the Minister of Finance finds that, due to a disaster or for any other unavoidable reason, it is not possible to pay by the first transaction day, the day to be approved by the Minister of Finance) immediately following the eleventh transaction day from the day following the date on which a person entrusted with payment, pursuant to the provisions of paragraph (1) of Article 9-5 (Entrustment of payment to a person entrusted with payment) of the Act (i.e., the transaction day provided for in paragraph (2) of Article 7 (Date of payment related to payment through account transfer) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962); hereinafter in this Article and Article 68-2 the same applies), is entrusted from a person who seeks to pay customs duty.

(Value of national bonds, etc. provided as security)

Article 8.The values of national bonds and local bonds set forth as securities in the items of Article 50 (Types of security) of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to paragraph (1) of Article 9-11 (Security) of the Act are the respective face values, whereas the values of the securities set forth in items (ii) to (v) of that Article are as determined by the Director General of Customs.

(Procedures for provision of security)

Article 8-2.A person who seeks to provide security set forth in item (i), (ii) or (vii) of Article 50 (Types of security) of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to paragraph (1) of Article 9-11 (Security) of the Act, other than transfer shares, etc. (i.e., corporate bonds, etc. as set forth in items (xii) to (xxi) of paragraph (1) of Article 2 (Definitions) of the Act on Transfer of Bonds, Shares, etc. (Act No. 75 of 2001), handled by a transfer institution provided for in paragraph (2) of that Article; the same applies in the next paragraph) (in the case of transfer bonds provided for in paragraph (1) of Article 278 (Deposit of transfer bonds) of the Act on Transfer of Bonds, Shares, etc., the transfer bonds specified by the Ministry of Finance Order) shall deposit the security and submit to the Director General of Customs an original copy of the deposit receipt of the security and other documents specified by the Ministry of Finance Order; provided, however, that with respect to registered national bonds, they shall be registered as security and a written notice of the registration and other documents specified by the Ministry of Finance Order shall be submitted to the Director General of Customs.

(2)A person who seeks to provide transfer shares, etc. (hereinafter in this paragraph referred to as “secured transfer shares, etc.”) of the securities set forth in item (ii) of Article 50 of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to paragraph (1) of Article 9-11 of the Act shall, according to the types of secured transfer shares, etc., make an application for transfer in order to enter or record any increase in the amount in the pledge column of the account of the Director General of Customs in the transfer account book for the secured transfer shares, etc. and submit to the Director General of Customs documents specified by the Ministry of Finance Order as those necessary for provision of secured transfer shares, etc.

(3)A person who seeks to provide security set forth in items (iii) to (v) of Article 50 of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to paragraph (1) of Article 9-11 of the Act (hereinafter in this paragraph referred to as “secured real estate, etc.”) shall submit to the Director General of Customs documents specified by the Ministry of Finance Order as those necessary for providing secured real estate, etc. In this case, the Director General of Customs who receives these documents shall entrust a relevant organization with registration of establishment of mortgage.

(4)A person who seeks to provide security set forth in item (vi) of Article 50 of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to paragraph (1) of Article 9-11 of the Act shall submit to the Director General of Customs a document certifying the guarantee given by a guarantor and other documents specified by the Ministry of Finance Order.

(Additional security or change of guarantor, etc.)

Article 8-3.The Director General of Customs, if any security provided to secure payment of customs duty has depreciated in its value or if it is found that a guarantor has not financial basis sufficient to secure payment of customs duty, may order a person who has provided the security to offer additional security or to change a guarantor or initial security, within a specified period.

(2)A person who has provided security for customs duty, if national or local bonds, corporate bonds or any other bonds so provided are to be redeemed, shall provide immediately another security in lieu thereof.

(3)A person who has provided security for customs duty may change the security or guarantor only when approval is given by the Director General of Customs.

(Release of security)

Article 8-4.In the cases as set forth in the following, the Director General of Customs shall immediately take steps to release the security:

(i)when security has been provided pursuant to the provisions of paragraph (1) of Article 7-8 (Provision of security) of the Act, if customs duty, etc. (i.e., customs duty, etc. as provided for in that paragraph; hereinafter the same applies in this item) has been paid or has no longer been required to be paid or if the time limit for payment of customs duty, etc. has been extended (excluding if the time limit has been extended pursuant to the provisions of Article 2-3 (Extension of time limit due to disasters, etc.) of the Act or Article 11 (Extension of time limit due to disasters, etc.) of the Act on General Rules for National Taxes);

(ii)when security has been provided pursuant to the provisions of paragraphs (1) to (4) of Article 9-2 (Extension of time limit for payment) of the Act, if customs duty has been paid or has no longer been required to be paid;

(iii)when security has been provided pursuant to the provisions of paragraph (2) of Article 61 (Operations under customs procedures performed outside a customs factory) of the Act (including the cases where applied mutatis mutandis pursuant to Article 62-15 (Mutatis mutandis application of provisions on a customs warehouse, customs factory and customs exhibition site) of the Act), if goods for which permission has been given pursuant to the provisions of paragraph (1) of Article 61 of the Act have been reshipped, imported (including withdrawal of goods prescribed in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Act) or brought into a customs area within the designated period, if customs duty has been collected pursuant to the provisions of paragraph (5) of Article 61 of the Act (including the cases where applied mutatis mutandis pursuant to Article 62-15 of the Act), if customs duty has been collected pursuant to the provisions of the main clause of paragraph (1) of Article 45 (Liability for payment of customs duty, etc. of a person who has obtained permission) of the Act, as applied mutatis mutandis pursuant to Articles 61-4 (Mutatis mutandis application of provisions on customs warehouses) and 62-15 of the Act or Article 62-13 (Joint and several liability for payment of customs duty of an administrator of goods) of the Act or if customs duty has no longer been collected pursuant to the provisions of the proviso to paragraph (1) of Article 45 of the Act, as applied mutatis mutandis pursuant to Articles 61-4 and 62-15 of the Act;

(iv)when security has been provided pursuant to the provisions of paragraph (2) of Article 62-4 (Restrictions, etc. on places for storage of goods for sale, etc.) of the Act (including the cases where applied mutatis mutandis pursuant to Article 62-15 of the Act), if customs duty has been paid or collected or if customs duty has no longer been required to be paid or is not to be collected;

(v)when security has been provided pursuant to the provisions of paragraph (2) of Article 63 (Customs transit) of the Act, if goods for which approval has been given pursuant to the provisions of paragraph (1) of that Article have arrived at a destination within the designated period or if customs duty has been collected pursuant to the provisions of the main clause of paragraph (1) of Article 65 (Collection of customs duty due to expiry of transportation period) of the Act or is not to be collected pursuant to the provisions of the proviso to that paragraph;

(vi)when security has been provided pursuant to the provisions of paragraph (1) of Article 73 or paragraph (7) of Article 77 (Payment, etc. of customs duty of postal items), of the Act, if customs duty has been paid or collected or if customs duty has no longer been required to be paid or is not to be collected;

(vii)when security has been provided pursuant to the provisions of paragraph (18) of Article 8 (Anti-dumping duty) of the Tariff Act, if customs duty has been collected;

(viii)when security has been provided pursuant to the provisions of paragraph (3) of Article 13 (Reduction of, or exemption from customs duty on raw materials for manufacture) of the Tariff Act (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 17 (Exemption from customs duty for re-exportation) or paragraph (2) of Article 19 (Reduction of, exemption from or refund of customs duty, etc. on raw materials for manufacture of export goods), of the Tariff Act), paragraph (2) of Article 18 (Reduction of customs duty for re-exportation) of the Tariff Act or paragraph (3) of Article 9-2 (Granting of benefit of tariff concessions to raw materials for manufacture under the Economic Partnership Agreement) of Temporary Customs Tarif Measures Act, if the conditions for reduction of, or exemption from customs duty or the conditions for granting of benefit of tariff concessions, as provided for in these Articles have been met or if, when these conditions have not been met, customs duty has been collected pursuant to the provisions of these Articles or is not to be collected.

(Procedures for payment of customs duty by means of monetary security)

Article 8-5.A person who, pursuant to the provisions of paragraph (1) of Article 10 (Payment of customs duty by means of monetary security) of the Act, seeks to allocate the amount provided as security to the payment of customs duty covered by the security shall submit to the Director General of Customs a document stating that fact.

(2)When the document referred to in the preceding paragraph has been submitted, the amount of customs duty equivalent to the amount provided as security (or, if the amount provided as security exceeds the amount of customs duty covered by that security, the amount of customs duty) is deemed to have been paid.

(Procedures for exemption from delinquent duty, etc.)

Article 9.A person who seeks the confirmation of the Director General of Customs as prescribed in paragraph (6) of Article 12 (Delinquent duty) of the Act shall file with the Director General of Customs an application form stating the reason for application of that paragraph.

(2)When a written notice of reassessment referred to in paragraph (4) of Article 7-16 (Reassessment and determination) of the Act or a written notice of official assessment determination referred to in paragraph (4) of Article 8 (Official assessment determination) of the Act is issued with respect to the amount of unpaid customs duty referred to in paragraph (1) of Article 12 of the Act, if the Director General of Customs is in advance aware that the circumstances provided for in paragraph (6) of Article 12 of the Act exist with respect to the amount of the unpaid customs duty, the Director General of Customs is to make the confirmation referred to in that paragraph, by stating that fact in the written notice of reassessment or the written notice of official assessment determination. In this case, the application form referred to in the preceding paragraph is not required to be submitted.

(3)The cases to be prescribed by Cabinet Order, as provided for in item (iii)(c) of paragraph (8) of Article 12 of the Act are those cases as set forth in each of the following items, and the period to be prescribed by Cabinet Order, as provided for in that item is the period as specified in each of these items:

(i)if the amount delivered from proceeds of the sale of seized real estate (limited to real estate subject to the decision on execution of realization provided for in paragraph (1) of Article 89-2 (Realization by a director of tax office who has demanded for distribution of seized items) of the National Tax Collection Act (Act No. 147 of 1959) (hereinafter referred to as “decision on execution of realization” in this item) has been allocated to customs duty related to the seizure: the period from the day following the date on which an administrative organ, etc. provided for in item (xiii) of Article 2 (Definitions) of that Act that has made the decision on execution of realization received the proceeds of the sale as a result of the disposition of delinquency (including disposition governed by the same rules as national tax) until the day on which the proceeds was allocated;

(ii)if the whole or part of the amount of duty payable cannot be declared or customs duty cannot be paid, due to explosion of explosives, traffic accident or other extraordinary human-induced disaster or accident (excluding the cases where occurrence of the disaster or accident is attributable to the person liable to pay customs duty): the period from the day on which the disaster or accident occurs until the day on which seven days elapse from the day following the date on which the disaster or accident ceases.

(4)Reassessment to be prescribed by Cabinet Order, as provided for in paragraph (11) of Article 12 of the Act is the reassessment that causes an amount of duty to be paid.

(5)Customs duty to be prescribed by Cabinet Order as the amount that reaches the amount of duty under a declaration prescribed in paragraph (1) of Article 7 (Declaration) of the Act, as provided for in paragraph (11) of Article 12 of the Act or under a special declaration form after time limit is the customs duty equivalent to the amount of duty set forth in the following items, whichever is smaller:

(i)the amount of duty payable as a result of an amended declaration or increase reassessment, as provided for in paragraph (11) of Article 12 of the Act (referred to as “amended declaration, etc.” in the next item and item (ii) of the next paragraph);

(ii)the amount of duty obtained by deducting the amount of duty before an amended declaration, etc. from the amount of duty payable as a result of a declaration prescribed in paragraph (1) of Article 7 of the Act, as provided for in paragraph (11) of Article 12 of the Act or filing of a special declaration form after time limit.

(6)Other customs duty to be prescribed by Cabinet Order, as provided for in paragraph (11) of Article 12 of the Act is the customs duty as set forth in the following (limited to the customs duty prescribed in the preceding paragraph):

(i)customs duty payable as a result of a specific amended declaration provided for in paragraph (10) of Article 12 of the Act or specific reassessment provided for in that paragraph;

(ii)when the decrease reassessment provided for in paragraph (11) of Article 12 of the Act is the reassessment based on a request for reassessment, if the amended declaration is made before the day on which one year elapses from the day following the date on which a written notice of reassessment related to the decrease reassessment is issued (excluding the customs duty set forth in the preceding item), customs duty payable as a result of the amended declaration, etc.

(Calculation, etc. of amount of duty on which additional duty for deficient declaration, etc. is not imposed)

Article 9-2.The amount calculated, pursuant to the provisions of Cabinet Order, as the amount of duty based on the facts other than those related to the matters recorded in the electronic or magnetic records, etc., as provided for in paragraph (3) of Article 12-2 (Additional duty for deficient declaration) of the Act is the amount of duty that is to form the basis for calculation of the amount of additional duty for deficient declaration when that amount of duty would, pursuant to the provisions of paragraph (1) or (2) of Article 9 (Payment of customs duty, etc. under the self-assessment system) of the Act, be payable on the basis of an amended declaration or reassessment had the amended declaration or reassessment been made solely on the basis of the facts other than those related to the matters recorded in the electronic or magnetic records, etc.

(2)The amount calculated pursuant to the provisions of Cabinet Order, as provided for in paragraph (4) of Article 12-2 of the Act (including the cases where applied mutatis mutandis pursuant to paragraph (5) of Article 12-3 (Additional duty for non-declaration) of the Act) is the amount of duty as specified in each of the following items for the category of cases as set forth respectively therein (or, in the case where applied mutatis mutandis pursuant to paragraph (5) of Article 12-3 of the Act, the amount of duty specified in item (i)):

(i)when the situation falls under the case set forth in item (i) of paragraph (4) of Article 12-2 of the Act (excluding the case set forth in item (iii)): the amount of duty that would be payable pursuant to the provisions of paragraph (1) or (2) of Article 9 of the Act, on the basis of an amended declaration or reassessment had the amended declaration or reassessment been made solely on the basis of the facts found to be based on the legitimate grounds as provided for in item (i) of paragraph (4) of Article 12-2 of the Act;

(ii)when the situation falls under the case set forth in item (ii) of paragraph (4) of Article 12-2 of the Act (excluding the case set forth in the next item): the amount of duty set forth in the following, whichever is smaller:

(a)the amount of duty payable as a result of an amended declaration or reassessment provided for in paragraph (1) of Article 12-2 of the Act;

(b)the amount of duty obtained by deducting from the amount of duty payable as a result of the declaration referred to in paragraph (1) of Article 7 (Declaration) of the Act an amount of duty before the amended declaration or reassessment provided for in paragraph (1) of Article 12-2 of the Act is made;

(iii)when the situation falls under both of the cases set forth in the items of paragraph (4) of Article 12-2 of the Act: the amount of duty prescribed in the preceding two items, whichever is larger.

(3)Matters to be prescribed by Cabinet Order, as provided for in paragraph (5) of Article 12-2 of the Act is the fact that the Director General of Customs has customs officials conduct an on-site investigation provided for in paragraph (1) of Article 74-9 (Advance notice of investigation to taxpayers, etc.) of the Act on General Rules for National Taxes, as applied mutatis mutandis by replacing certain terms pursuant to Article 105-2 (Advance notice of investigation to importers, etc.) of the Act (hereinafter referred to as “the Act on General Rules for National Taxes, applied mutatis mutandis” in this paragraph) through questioning, inspection, etc. (i.e. questioning, inspection, etc. provided for in that paragraph (or, if the situation falls under Article 74-10 (Cases in which advance notice is not required) of the Act on General Rules for National Taxes, applied mutatis mutandis, the fact that investigation provided for in item (i) of that paragraph is to be conducted).

(4)The amount of money calculated pursuant to the provisions of Cabinet Order, as provided for in paragraph (3) of Article 12-3 of the Act is the amount of duty that would, pursuant to the provisions of paragraph (2) of Article 9 of the Act, be payable on the basis of a declaration, determination or reassessment prescribed in the items of paragraph (1) of that Article had the declaration, determination or reassessment been made solely on the facts found to be based on the grounds not attributable to the person liable to pay customs duty as provided for in that paragraph.

(Cases in which it is found that a special declaration form meeting time limit was intended to be filed)

Article 9-3.Cases to be prescribed by Cabinet Order as the cases in which it is found that a special declaration form meeting time limit was intended to be filed, as provided for in paragraph (7) of Article 12-3 (Additional duty for non-declaration) of the Act are those falling under both of the following items:

(i)when, during a period of one year preceding the day immediately before the date on which a special declaration form after time limit provided for in paragraph (7) of Article 12-3 of the Act was filed, any additional duty for non-declaration or any heavy additional duty had not been imposed as a result of the situation falling under item (i) of paragraph (1) of that Article, and paragraph (7) of that Article has not been applied;

(ii)when the whole amount of duty payable under a special declaration form after time limit provided for in the preceding item has been paid before the time limit for filing as specified in item (i) of paragraph (9) of Article 12 (Delinquent duty) of the Act (or, if the Director General of Customs has received a request provided for in paragraph (1) of Article 4 (Sending of a written statement of payment for payment by credit transfer, etc.) of the Act on Processing, etc. of Business Related to Import and Export by Means of Electronic Data Processing Systems with respect to payment under the special declaration form after time limit, on or before the day on which the special declaration form after time limit was filed) or if a person entrusted with payment, pursuant to the provisions of paragraph (1) of Article 9-5 (Entrustment of payment to a person entrusted with payment) of the Act, has been entrusted with payment of the whole amount of duty before the time limit for filing.

(Additional duty for deficient declaration, etc. to be replaced by heavy additional duty when heavier additional duty for deficient declaration, etc. is imposed)

Article 9-4.When heavy additional duty is imposed in lieu of additional duty for deficient declaration pursuant to the provisions of paragraph (1), (3) or (4) (limited to the provisions related to heavy additional duty referred to in paragraph (1) of that Article) of Article 12-4 (Heavy additional duty) of the Act, if any amount is to be added with respect to the additional duty for deficient declaration pursuant to the provisions of paragraph (2) of Article 12-2 (Additional duty for deficient declaration) of the Act, heavy additional duty is to be imposed, in lieu of additional duty for deficient declaration, on the amount other than the amount of additional duty for deficient declaration, that would be obtained had the amount been calculated by deducting the amount equivalent to the amount of duty that forms the basis for calculation of the amount of the heavy additional duty from the amount of duty that forms the basis for calculation of the amount of the additional duty for deficient declaration.

(2)When heavy additional duty is imposed in lieu of additional duty for non-declaration pursuant to the provisions of paragraphs (2) to (4) (limited to the provisions related to heavy additional duty referred to in paragraph (2) of that Article) of Article 12-4 of the Act, if any amount is to be added or to be calculated with respect to the additional duty for non-declaration pursuant to the provisions of paragraph (2) or (3) of Article 12-3 (Additional duty for non-declaration) of the Act (including the cases where these paragraphs apply pursuant to the provisions of paragraph (4) of that Article), heavy additional duty is to be imposed, in lieu of additional duty for non-declaration, on the amount other than the amount of additional duty for non-declaration, that would be obtained had the amount been calculated by deducting the amount equivalent to the amount of duty that forms the basis for calculation of the amount of the heavy additional duty from the amount of duty that forms the basis for calculation of the amount of the additional duty for non-declaration.

(Calculation, etc. of amount of duty on the amount on which heavy additional duty is not imposed)

Article 9-5.The amount calculated, pursuant to the provisions of Cabinet Order, as the amount of duty based on the facts not concealed or disguised as provided for in paragraph (1) of Article 12-4 (Heavy additional duty) of the Act (including when that paragraph applies pursuant to the provisions of paragraph (3) or (4) of that Article) is the amount of duty that is to form the basis for calculation of the amount of additional duty for deficient declaration if that amount of duty would, pursuant to the provisions of paragraph (1) or (2) of Article 9 (Payment of customs duty, etc. under the self-assessment system) of the Act, be payable on the basis of an amended declaration or reassessment had the amended declaration or reassessment been made solely on the basis of these facts.

(2)The amount calculated, pursuant to the provisions of Cabinet Order, as the amount of duty based on the facts not concealed or disguised as provided for in paragraph (2) of Article 12-4 of the Act (including when that paragraph applies pursuant to the provisions of paragraph (3) or (4) of that Article) is the amount of duty that is to form the basis for calculation of the amount of additional duty for non-declaration if that amount of duty would, pursuant to the provisions of paragraph (2) of Article 9 of the Act, be payable on the basis of a declaration, determination or reassessment as provided for in the items of paragraph (1) of Article 12-3 (Additional duty for non-declaration) of the Act had the situation fallen under any of the cases referred to in the items of that paragraph solely on the basis of these facts.

３The amount calculated, pursuant to the provisions of Cabinet Order, as the amount of duty based on the facts other than the facts related to the matters recorded in the electronic or magnetic records as prescribed in paragraph (3) of Article 12-4 of the Act (including when that paragraph applies pursuant to the provisions of paragraph (4) of that Article) is the amount of duty that is to form the basis for calculation of the amount of additional duty for deficient declaration or for non-declaration if that amount of duty would, pursuant to the provisions of paragraph (1) or (2) of Article 9 of the Act, be payable on the basis of filing of a special declaration form after time limit, an amended declaration or reassessment or determination had the filing of a special declaration form after time limit or the amended declaration or the reassessment or determination been made solely on the basis of the facts other than the facts related to the matters recorded in the electronic or magnetic records.

(Date on which customs duty is paid in excess or in error)

Article 9-6.The date to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (2) of Article 13 (Refund and allocation) of the Act is 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 (or, if that date precedes the statutory time limit for payment of customs duty (i.e., the statutory time limit for payment provided for in paragraph (9) of Article 12 (Delinquent duty) of the Act; hereinafter the same applies in this Article) related to the amount paid in excess or in error (including expenses for disposition of delinquency; hereinafter the same applies in this Article), the statutory time limit for payment):

(i)the amount paid in excess, related to customs duty payable the amount of which has been established by a declaration referred to in paragraph (1) of Article 7 (Declaration) of the Act or by an amended declaration referred to in paragraph (1) of Article 7-14 (Amended declaration) of the Act (including its delinquent duty) and has been caused by the reassessment that results in decrease in the amount of duty payable (excluding reassessment made on the basis of a request for reassessment prescribed in paragraph (1) of Article 7-15 (Request for reassessment) of the Act): the day on which the reassessment was made;

(ii)the amount paid in excess or in error as set forth in item (iii) of paragraph (2) of Article 13 of the Act, other than the amount paid in excess as set forth in the preceding item: the day on which the payment was made.

(Procedures for allocation of the amount paid in excess or in error)

Article 10.Allocation prescribed in paragraph (7) of Article 13 (Allocation of amount paid in excess or in error) of the Act is to be made in the case as set forth in the following items, and the allocation takes effect at the time as set forth respectively therein:

(i)when customs duty that is sought to be allocated has become final and binding before import permission for goods associated with the customs duty is given (excluding customs duty 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) of the Act; the same applies in the next item), if a person who should receive the refund of the amount paid in excess or in error submits a document stating that the amount to be refunded is to be allocated to the customs duty: at the time when the document is submitted;

(ii)when customs duty that is sought to be allocated is the customs duty other than the customs duty that has become final and binding before import permission for goods associated with the customs duty is given (including when customs duty is to be collected pursuant to the provisions of Article 13-2 (Collection of over-refunded customs duty, etc.) of the Act), if the Director General of Customs finds it necessary: at the time when a written notice of reassessment, a written notice of determination, a document referred to in Article 7-17 (Notification of amount of duty, etc. for goods withdrawn prior to import permission) of the Act or a written notice of duty payment, related to the customs duty was issued or when the customs duty has otherwise become final and binding or at the time when the customs duty was paid in excess or in error, whichever comes later.

(2)When allocation prescribed in the preceding paragraph has been made, the Director General of Customs shall notify this to a person who should have received refund of customs duty paid in excess or in error.

(Provisions of laws involved in refund, etc.)

Article 11.Provisions of the laws to be prescribed by Cabinet Order, as provided for in Article13-2 (Collection of over-refunded customs duty, etc.) of the Act are the provisions of 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 Tariff Act, paragraph (2) of Article 19-2 (Exemption from, or refund of customs duty, etc. when goods manufactured from duty-paid raw materials, etc. are exported) of that Act, paragraph (1) of Article 19-3 (Refund of customs duty, etc. when goods are re-exported in the state in which they were imported) of that Act and paragraphs (1) and (2) of Article 20 (Refund, etc. of customs duty when claimed goods, etc. are re-exported or disposed of) of that Act.

Chapter 2 Vessels and aircraft

(Procedures for entry into a port, of a vessel engaged in foreign trade)

Article 12.The cases to be prescribed by Cabinet Order, as provided for in paragraphs (1) and (4) of Article 15 (Procedures for entry into a port) of the Act are those cases in which it is difficult to report in advance due to imminent danger caused by abnormal meteorological or oceanographic phenomena or due to serious damage to a vessel or in which there are any other unavoidable causes prescribed by the Ministry of Finance Order.

(2)Reporting prescribed in paragraph (1) of Article 15 of the Act shall be made by the time as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that if, as is specified by the Ministry of Finance Order, it is difficult to report by the time so specified in consideration of the distance between the last port of departure of a vessel engaged in foreign trade and the open port where the vessel seeks to enter or other circumstances, it shall be sufficient to report by the time specified by the Ministry of Finance Order:

(i)matters relating to cargoes: at least twenty-four hours before entry into the open port;

(ii)matters relating to passengers or crew members: at least two hours before entry into the open port.

(3)Matters to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 15 of the Act are those matters as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that if any of the matters are specified by the Ministry of Finance Order as those the omission of which does not cause any difficulty in customs control, the matters so specified may be omitted from reporting:

(i)matters relating to cargoes: the places of shipment and destination, the marks, numbers, descriptions, quantities, consignors, consignees and numbers of bills of lading or combined transport bills of lading, of goods on board a vessel, numbers of containers if the goods are packed in containers and the date and time of departure from the port where the goods were loaded onto a vessel engaged in foreign trade;

(ii)matters relating to passengers: the names, nationalities, dates of birth, passport numbers, places of departure and destination of passengers on board a vessel;

(iii)matters relating to crew members: the names, nationalities, dates of birth, numbers of crew members’ pocket-ledgers and positions of crew members on board a vessel.

(4)Matters to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 15 of the Act are those matters as specified in each of the following items for the kind of documents as set forth respectively therein. In this case, the proviso to the preceding paragraph applies mutatis mutandis:

(i)entrance notice of a vessel: the name, country of registry, net tonnage, number of passengers and crew members, port of shipment and date and time of entry into a port, of a vessel;

(ii)vessel’s stores manifest: the name and country of registry of a vessel, and the descriptions and quantities of vessel’s stores.

(5)If a master of a vessel engaged in foreign trade submits, at the time of its entry into an open port, a written statement to customs officials in response to the questioning prescribed in item (i) of paragraph (1) of Article 105 (Authority of customs officials) of the Act with respect to the matters provided for in item (i) of the preceding paragraph or other matters found to be necessary by the customs, the document set forth in item (i) of the preceding paragraph is not required to be submitted.

(6)Special circumstances to be prescribed by Cabinet Order, as provided for in paragraphs (7) and (8) of Article 15 of the Act are those circumstances in which it is found difficult to report due to a disaster caused by abnormal natural phenomena, including storm, heavy rainfall, flood, earthquake, tsunami, eruption or such other extraordinary human-induced disaster as explosion of explosives.

(7)Reporting on matters relating to cargoes loaded on board a vessel engaged in foreign trade, as prescribed in paragraphs (7) and (8) of Article 15 of the Act shall be made at least twenty-four hours before the vessel departs from a port where the cargoes are loaded; provided, however, that if, as is specified by the Ministry of Finance Order, it is difficult to report by the time so specified in consideration of the distance between the last port of departure of the vessel and the open port where the vessel seeks to enter or other circumstances, it shall be sufficient to report by the time specified by the Ministry of Finance Order.

(8)Matters to be prescribed by Cabinet Order, as provided for in paragraph (7) of Article 15 of the Act are those matters as set forth in the following; provided, however, that with respect to cargoes specified by the Ministry of Finance Order as those that do not cause any difficulty in customs control, matters concerning the cargoes so specified may be omitted from reporting:

(i)the places of shipment and destination of cargoes provided for in paragraph (7) of Article 15 of the Act (hereinafter simply referred to as “cargoes” in this paragraph);

(ii)the marks, numbers, descriptions and quantities of cargoes;

(iii)the addresses, names and telephone numbers of a consignor and consignee of cargoes;

(iv)the number of bill of lading or combined transport bill of lading, of cargoes delivered by operators, etc. provided for in paragraph (7) of Article 15 of the Act;

(v)the types and numbers of containers if cargoes are packed in containers;

(vi)other matters specified by the Ministry of Finance Order.

(9)A person to be prescribed by Cabinet Order, as provided for in paragraph (8) of Article 15 of the Act is the person who transports goods in the course of trade, using the transportation services provided by operators, etc. as prescribed in paragraph (7) of that Article and enters into transportation contract with the operators, etc. for cargoes provided for in paragraph (8) of that Article.

(10)Matters to be prescribed by Cabinet Order, as provided for in paragraph (8) of Article 15 of the Act are those matters as set forth in the following. In this case, the proviso to paragraph (8) applies mutatis mutandis:

(i)the places of shipment and destination of cargoes provided for in paragraph (8) of Article 15 of the Act (hereinafter in this paragraph simply referred to as “cargoes”);

(ii)the marks, numbers, descriptions and quantities of cargoes;

(iii)the addresses, names and telephone numbers of a consignor and consignee of cargoes;

(iv)the operator, etc. of cargoes provided for in paragraph (7) of Article 15 of the Act and the number of bill of lading or combined transport bill of lading, of cargoes delivered by a consignor provided for in paragraph (8) of that Article;

(v)the types and numbers of containers if cargoes are packed in containers;

(vi)other matters specified by the Ministry of Finance Order.

(Procedures for entry into an airport of aircraft engaged in foreign trade)

Article 13.The cases to be prescribed by Cabinet Order, as provided for in paragraph (9) of Article 15 (Procedures for entry into a port) of the Act are those cases in which it is difficult to report in advance due to imminent danger caused by abnormal meteorological phenomena or due to serious damage to an aircraft or in which there are other unavoidable causes specified by the Ministry of Finance Order.

(2)Reporting prescribed in paragraph (9) of Article 15 of the Act shall be made by the time as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that if, as is specified by the Ministry of Finance Order, it is difficult to report by the time so specified in consideration of the distance between the last airport of departure and the customs airport that the aircraft engaged in foreign trade seeks to enter or other circumstances, it shall be sufficient to report by the time specified by the Ministry of Finance Order:

(i)matters relating to cargoes: at least three hours before its entry into the customs airport;

(ii)matters relating to passengers or crew members: within thirty minutes after its departure from the last airport.

(3)Matters to be prescribed by Cabinet Order, as provided for in paragraph (9) of Article 15 of the Act are those matters as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that when any of the matters are specified by the Ministry of Finance Order as those the omission of which does not cause any difficulty in customs control, the matters so specified may be omitted from the report:

(i)matters relating to cargoes: the places of shipment and destination, marks, numbers, descriptions, quantities, domiciles or residences and names, of a consignor and consignee and number of air waybill, of cargoes on board the aircraft (i.e., the number of air waybill delivered by an operator, etc. (i.e., an operator of an aircraft engaged in foreign trade or a person who, as specified by the Ministry of Finance Order, operates the person’s own aircraft engaged in foreign trade; hereinafter the same applies in this item), and in the case of a person who transports, in the course of trade, cargoes using transportation services provided by an operator, etc., if any air waybill is delivered by a person who has entered into transportation contract with the operator, etc. for the cargoes, the number of the air waybill is also included) and other matters specified by the Ministry of Finance Order;

(ii)matters relating to passengers: the names, nationalities, dates of birth, sex, passport numbers, places of departure and destination of passengers on board the aircraft;

(iii)matters relating to crew members: the names, nationalities, dates of birth, sex and passport numbers of crew members on board the aircraft.

(4)Matters to be prescribed by Cabinet Order, as provided for in paragraph (11) of Article 15 of the Act are the registered number, nationality, number of passengers and crew members, airport of departure and date and time of entry into the airport of the aircraft. In this case, the proviso to the preceding paragraph applies mutatis mutandis.

(5)Matters to be prescribed by Cabinet Order, as provided for in paragraph (12) of Article 15 of the Act are those matters as specified in each of the following items for the category of the matters as set forth respectively therein (if any of these matters has been altered, the matter before the alteration is also included):

(i)matters relating to a person who has made flight bookings (i.e., a person provided for in paragraph (12) of Article 15 of the Act; hereinafter the same applies): the name, nationality, date of birth, sex, passport number, date of issuance of passport, date of expiry of the valid period of passport, places of departure and destination and other matters specified by the Ministry of Finance Order;

(ii)matters relating to the details of flight bookings: the date of flight bookings, number of airway ticket booked, date of issuance of the ticket, place of its issuance and means of payment, number of seat (hereinafter referred to as “seat number”), class of passenger’s fare, travel schedule, name of any other person involved in the flight bookings, name of a travelling agent involved in the bookings, if any (i.e., the travelling agent provided for in paragraph (1) of Article 6-4 (Registration change, etc.) of the Travel Agency Act (Act No. 239 of 1952); hereinafter the same applies), residence and contact address in Japan, of a person who has made flight bookings and other matters specified by the Ministry of Finance Order;

(iii)matters relating to accompanied goods of a person who has made flight bookings: the number and weight of accompanied goods accepted by an air carrier (i.e., air carrier provided for in paragraph (12) of Article 15 of the Act; hereinafter the same applies) as those to be loaded on board the booked flight and other matters specified by the Ministry of Finance Order;

(iv)matters relating to procedures for boarding an aircraft, required by a person who has made flight bookings: the time when procedures for boarding were initiated and other matters specified by the Ministry of Finance Order.

(6)Reporting prescribed in paragraph (13) of Article 15 of the Act shall be made by the time as specified in each of the following items for the category of the matters as set forth respectively therein:

(i)matters specified in items (i) and (ii) of the preceding paragraph: within sixty minutes from the time when the request prescribed in paragraph (12) of Article 15 of the Act is made by the Director General of Customs;

(ii)matters specified in items (iii) and (iv) of the preceding paragraph: within thirty minutes from the time when the request prescribed in paragraph (12) of Article 15 of the Act is made by the Director General of Customs.

(Request for reporting on matters relating to cargoes)

Article 13-2.Matters on which reporting may be requested pursuant to the provisions of paragraph (1) of Article 15-2 (Reporting on matters concerning cargoes) of the Act are those matters as set forth in the following:

(i)the places of shipment and destination of cargoes subject to the reporting prescribed in paragraph (1), (7), (8) or (9) of Article 15 (Procedures for entry into a port) of the Act (hereinafter in this paragraph simply referred to as “cargoes”);

(ii)the marks, numbers, descriptions and quantities of cargoes;

(iii)the domiciles or residences, names and telephone numbers, of consignors and consignees of cargoes.

(2)A person to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 15-2 of the Act is the consignee of cargoes subject to the reporting prescribed in paragraph (1), (7), (8) or (9) of Article 15 of the Act.

(Vessel coming and/or going between Japan and a foreign country, etc. for which submission of entrance notice is not required)

Article 13-3.Vessels and aircraft to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 15-3 (Procedures for entry into a port of special vessels, etc.) of the Act are any warships and military aircraft of foreign countries, any official vessels and official aircraft engaging in safety at sea or in salvage and vessels and aircraft of the Self-Defense Forces.

(Procedures for entry into a port of a special vessel, etc.)

Article 14.The cases to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 15-3 (Procedures for entry into a port of special vessels, etc.) of the Act are those cases in which it is difficult to report in advance due to imminent danger caused by abnormal meteorological or oceanographic phenomena or due to serious damage to a vessel or aircraft or in which there are other unavoidable causes specified by the Ministry of Finance Order.

(2)Reporting prescribed in paragraph (1) of Article 15-3 of the Act (limited to reporting related to a vessel) shall be made at least two hours before a vessel enters a port; provided, however, that if, as is specified by the Ministry of Finance Order, it is difficult to report by the time so specified in consideration of the distance between the last port of departure and the open port where the vessel seeks to enter or other circumstances, it shall be sufficient to report by the time specified by the Ministry of Finance Order.

(3)Reporting prescribed in paragraph (1) of Article 15-3 of the Act (limited to reporting related to an aircraft) shall be made within thirty minutes after an aircraft departs from the last airport; provided, however, that if, as is specified by the Ministry of Finance Order, it is difficult to report by the time so specified in consideration of the types of air carriers or other circumstances, it shall be sufficient to report by the time specified by the Ministry of Finance Order.

(4)Matters to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 15-3 of the Act (limited to matters related to a vessel) are those matters as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that if any of the matters are specified by the Ministry of Finance Order as those the omission of which does not cause any difficulty in customs control, the matters so specified may be omitted from reporting:

(i)matters relating to passengers: the names, nationalities, dates of birth, passport numbers, places of departure and destination of passengers on board the vessel;

(ii)matters relating to crew members: the names, nationalities, dates of birth, numbers of crew members’ pocket-ledgers and positions of crew members on board the vessel.

(5)Matters to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 15-3 of the Act (limited to matters related to an aircraft) are those matters as specified in each of the following items for the category of the matters as set forth respectively therein. In this case, the proviso to the preceding paragraph applies mutatis mutandis:

(i)matters relating to passengers: the names, nationalities, dates of birth, sex, passport numbers and places of departure and destination of passengers on board the aircraft;

(ii)matters relating to crew members: the names, nationalities, dates of birth, sex and passport numbers of crew members on board the aircraft.

(6)Matters to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 15-3 of the Act (limited to matters related to a vessel) are the name, country of registry, net tonnage, number of passengers and crew members, port of departure and date and time of entry into a port of a vessel. In this case, the proviso to paragraph (4) applies mutatis mutandis.

(7)Matters to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 15-3 of the Act (limited to matters related to an aircraft) are the registered number, nationality, number of passengers and crew members, airport of departure and date and time of entry into an airport of the aircraft. In this case, the proviso to paragraph (4) applies mutatis mutandis.

(8)Matters to be prescribed by Cabinet Order, as provided for in paragraph (4) of Article 15-3 of the Act are those matters as specified in each of the following items for the category of the matters as set forth respectively therein (if any of these matters has been altered, the matter before the alteration is also included):

(i)matters relating to a person who has made flight bookings: the name, nationality, date of birth, sex, passport number, date of issuance of passport, date of expiry of valid period of passport, places of departure and destination and other matters specified by the Ministry of Finance Order;

(ii)matters relating to the details of flight bookings: the date of flight bookings, number of airway ticket booked, date of issuance of ticket, place of its issuance and means of payment, seat number, class of passenger’s fare, travel schedule, name of any other person involved in the flight bookings, name of a travelling agent involved in the bookings, if any, residence and contact address in Japan, of a person who has made flight bookings and other matters specified by the Ministry of Finance Order;

(iii)matters relating to accompanied goods of a person who has made flight bookings: number and weight of accompanied goods accepted by an air carrier as those to be loaded on board the booked flight of a special aircraft (i.e., special aircraft provided for in paragraph (4) of Article 15-3 of the Act; hereinafter the same applies) and other matters specified by the Ministry of Finance Order;

(iv)matters relating to procedures for boarding a special aircraft, required by a person who has made flight bookings: the time when procedures for boarding were initiated and other matters specified by the Ministry of Finance Order.

(9)Reporting prescribed in paragraph (5) of Article 15-3 of the Act shall be made by the time as specified in each of the following items for the category of the matters as set forth respectively therein:

(i)matters specified in items (i) and (ii) of the preceding paragraph: within sixty minutes from the time when the request of the Director General of Customs prescribed in paragraph (4) of Article 15-3 of the Act is made;

(ii)matters specified in items (iii) and (iv) of the preceding paragraph: within thirty minutes from the time when the request of the Director General of Customs prescribed in paragraph (4) of Article 15-3 of the Act is made.

(Documents required to be presented for loading or unloading)

Article 15.Documents required to be presented to customs officials pursuant to the provisions of paragraph (2) of Article 16 (Presentation of documents concerning loading or unloading of goods) of the Act are those documents as set forth in the following items; provided, however, that if goods for which the documents set forth in items (i) to (iii) is not commonly prepared as commercial practices are loaded or unloaded, the documents set forth in these items are excluded:

(i)if foreign goods are loaded on board a vessel engaged in foreign trade, a receipt of a master of a vessel or of any other person acting for the master;

(ii)if foreign goods are unloaded from a vessel engaged in foreign trade, a boat note or other document in lieu thereof;

(iii)if foreign goods are loaded on board an aircraft engaged in foreign trade or are unloaded therefrom, an air waybill;

(iv)other documents designated by the Director General of Customs as those necessary for loading or unloading of goods.

(2)If the Director General of Customs, pursuant to the provisions of item (iv) of the preceding paragraph, designates documents required to be presented to customs officials for loading or unloading of goods, the Director General of Customs shall give a public notice thereof.

(3)The Director General of Customs may have the presentation of documents set forth in the items of paragraph (1) omitted if it is found that such omission does not cause any difficulty in confirming foreign goods to be loaded or unloaded.

(Application for permission of unloading of cargoes)　

Article 15-2.Reporting to be prescribed by Cabinet Order, as provided for in the proviso to paragraph (3) of Article 16 (Loading or unloading of goods) of the Act is the reporting that, with respect to cargoes to be unloaded with the permission provided for in the proviso to that paragraph (hereinafter simply referred to as “cargoes” in this Article), is made by a person who seeks the permission or an operator, etc. provided for in paragraph (7) of Article 15 (Procedures for entry into a port) of the Act and a consignor provided for in paragraph (8) of that Article and that relates to the name and country of registry of a vessel engaged in foreign trade on which these cargoes are loaded and to the matters provided for in paragraphs (8) and (10) of Article 12.

２A person who seeks permission provided for in the proviso to paragraph (3) of Article 16 of the Act shall file an application form stating the matters as set forth in the following with the Director General of Customs having jurisdiction over the location of an open port where the person seeks to unload cargoes:

(i)the marks, numbers, descriptions and quantities of cargoes;

(ii)the name of an open port where cargoes are to be unloaded;

(iii)the date and time of unloading of cargoes;

(iv)the name and country of registry of a vessel engaged in foreign trade on which cargoes are loaded;

(v)the number of bill of lading or combined transport bill of lading, of cargoes, delivered by an operator, etc. provided for in paragraph (7) of Article 15 of the Act and by a consignor provided for in paragraph (8) of that Article;

(vi)the types and numbers of containers if cargoes are packed in containers;

(vii)any other relevant matters.

(Matters, etc. to be stated in a clearance notice of a vessel, etc. engaged in foreign trade)

Article 16.Matters to be prescribed by Cabinet Order, as provided for in the first sentence of paragraph (1) of Article 17 (Procedures for departure from a port) of the Act (limited to matters related to a vessel) are the name, country of registry, net tonnage, port of destination and date and time of departure, of a vessel, and matters to be prescribed by Cabinet Order, as provided for in the second sentence of that paragraph (limited to matters related to a vessel) are those matters as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that when any of the matters are specified by the Ministry of Finance Order as those the omission of which does not cause any difficulty in customs control, matters so specified may be omitted:

(i)matters relating to cargoes: the places of shipment and destination, marks, numbers, descriptions, quantities, consignors, consignees and number of bill of lading or combined transport bill of lading, of goods loaded, and numbers of containers if these goods are packed in containers;

(ii)matters relating to passengers: the names, nationalities, dates of birth, passport numbers, places of departure and destination of passengers on board the vessel;

(iii)matters relating to crew members: the names, nationalities, dates of birth, numbers of crew members’ pocket-ledgers and positions of crew members on board the vessel.

(2)Matters to be prescribed by Cabinet Order, as provided for in the first sentence of paragraph (1) of Article 17 of the Act (limited to matters related to an aircraft) are the registered mark, nationality, airport of destination and date and time of departure of the aircraft, and matters to be prescribed by Cabinet Order, as provided for in the second sentence of that paragraph (limited to matters related to an aircraft) are those matters as specified in each of the following items for the category of the matters as set forth respectively therein. In this case, the proviso to the preceding paragraph applies mutatis mutandis:

(i)matters relating to cargoes: the places of departure and destination, marks, numbers, descriptions, quantities and number of air waybill of goods on board the aircraft;

(ii)matters relating to passengers: the names, nationalities, dates of birth, sex, passport numbers, places of departure and destination of passengers on board the aircraft;

(iii)matters relating to crew members: the names, nationalities, dates of birth, sex and passport numbers of crew members on board the aircraft.

(3)When a master of a vessel engaged in foreign trade submits a clearance notice pursuant to the provisions of paragraph (1) of Article 17 of the Act, if tonnage dues and special tonnage dues are to be paid, 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), for entry of the vessel into the open port related to that notice, a document that certifies that these dues have been paid or that the security provided for 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 shall be presented to customs officials.

(4)Matters to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 17 of the Act are those matters as specified in each of the following items for the category of the matters as set forth respectively therein (when any of the matters has been altered, the matter before alteration is also included):

(i)matters relating to a person who has made flight bookings: the name, nationality, date of birth, sex, passport number, date of issuance of passport, date of expiry of the valid period of passport, places of departure and destination and other matters specified by the Ministry of Finance Order;

(iv)matters relating to procedures for boarding an aircraft engaged in foreign trade, required by a person who has made flight bookings: the time when the procedures for boarding were initiated and other matters specified by the Ministry of Finance Order.

(5)Reporting prescribed in paragraph (4) of Article 17 of the Act shall be made by the time as specified in each of the following items for the category of the matters as set forth respectively therein:

(i)matters provided for in items (i) and (ii) of the preceding paragraph: within sixty minutes from the time when the request prescribed in paragraph (3) of Article 17 of the Act is made by the Director General of Customs;

(ii)matters provided for in items (iii) and (iv) of the preceding paragraph: within thirty minutes from the time when the request prescribed in paragraph (3) of Article 17 of the Act is made by the Director General of Customs.

(Matters, etc. to be stated in a clearance notice of a special vessel, etc.)

Article 16-2.Matters to be prescribed by Cabinet Order, as provided for in the first sentence of paragraph (1) of Article 17-2 (Procedures for departure from a port of special vessels, etc.) of the Act (limited to matters related to a vessel) are the name, country of registry, net tonnage, port of destination and date and time of departure, of a vessel, and matters to be prescribed by Cabinet Order, as provided for in the second sentence of that paragraph (limited to matters related to a vessel) are those matters as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that when any of the matters are specified by the Ministry of Finance Order as those the omission of which does not cause any difficulty in customs control, the matters so specified may be omitted:

(i)matters relating to passengers: the names, nationalities, dates of birth, passport numbers, places of departure and destination, of passengers on board the vessel;

(ii)matters relating to crew members: the names, nationalities, dates of birth, numbers of crew members’ pocket-ledgers and positions, of crew members on board the vessel.

(2)Matters to be prescribed by Cabinet Order, as provided for in the first sentence of paragraph (1) of Article 17-2 of the Act (limited to matters related to an aircraft) are the registered mark, nationality, airport of destination and date and time of departure of the aircraft, and matters to be prescribed by Cabinet Order, as provided for in the second sentence of that paragraph (limited to matters related to an aircraft) are those matters as specified in each of the following items for the category of the matters as set forth respectively therein. In this case, the proviso to the preceding paragraph applies mutatis mutandis:

(i)matters relating to passengers: the names, nationalities, dates of birth, sex, passport numbers, places of departure and destination, of passengers on board the aircraft;

(ii)matters relating to crew members: the names, nationalities, dates of birth, sex and passport numbers, of crew members on board the aircraft.

(3)Matters to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 17-2 of the Act are those matters as specified in each of the following items for the category of the matters as set forth respectively therein (when any of the matters has been altered, the matter before alteration is also included):

(ii)matters relating to the details of flight bookings: the date of flight bookings, number of airway ticket booked, date of issuance of the ticket, place of its issuance and means of payment, seat number, class of passenger’s fare, travel schedule, name of any other person involved in the flight bookings, name of a travelling agent involved in the bookings, if any, residence and contact address in Japan, of a person who has made flight bookings and other matters specified by the Ministry of Finance Order;

(iii)matters relating to accompanied goods of a person who has made flight bookings: number and weight of accompanied goods accepted by an air carrier as those to be loaded on board the booked flight of a special aircraft and other matters specified by the Ministry of Finance Order;

(iv)matters relating to the procedures for boarding a special aircraft, required by a person who has made flight bookings: the time when the procedures for boarding were initiated and other matters specified by the Ministry of Finance Order.

(4)Reporting prescribed in paragraph (3) of Article 17-2 of the Act shall be made by the time as specified in each of the following items for the category of the matters as set forth respectively therein:

(i)matters provided for in items (i) and (ii) of the preceding paragraph: within sixty minutes from the time when the request prescribed in paragraph (2) of Article 17-2 of the Act is made by the Director General of Customs;

(ii)matters provided for in items (iii) and (iv) of the preceding paragraph: within thirty minutes from the time when the request prescribed in paragraph (2) of Article 17-2 of the Act is made by the Director General of Customs.

(Simplified procedures for entry into, or departure from a port of a vessel, etc. engaged in foreign trade)

Article 16-3.The cases to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 18 (Simplified procedures for entry into, or departure from a port) of the Act are those cases as set forth in the following:

(i)when it is urgently necessary to disembark any wounded or sick persons injured or suffered on board a vessel engaged in foreign trade or any shipwreck sufferers rescued during the voyage, provided that it departs from a port immediately after the wounded or sick persons or the shipwreck sufferers disembark;

(ii)when a vessel departs from a port immediately after loading or unloading solely supplies donated for relief.

(2)Matters to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 18 of the Act are the name, country of registry, net tonnage, number of passengers and crew members, of a vessel, port of its departure and date and time of its entry into a port.

(3)The cases to be prescribed by Cabinet Order, as provided for in the main clause of paragraph (3) of Article 18 of the Act and the proviso to that paragraph are those cases as set forth in the following:

(i)when it is urgently necessary to disembark any wounded or sick persons injured or suffered on board an aircraft engaged in foreign trade or any sufferers of aircraft accident rescued during the flight, provided that it departs from an airport immediately after the wounded or sick persons or the sufferers disembark;

(ii)when an aircraft departs from an airport immediately after loading or unloading solely supplies donated for relief.

(4)A notification prescribed in paragraph (4) of Article 18 of the Act shall be made in writing.

(5)The document prescribed in paragraph (4) of Article 18 of the Act shall be submitted, with respect to the matters relating to cargoes loaded, at least three hours before loading or unloading of cargoes other than accompanied goods of crew members, postal items and vessel’s stores provided for in paragraph (3) of that Article, and with respect to the matters relating to passengers and crew members, at least ninety minutes before the stay at a port ceases to fall under the case of short stay, etc. as provided for in that paragraph (hereinafter in this paragraph simply referred to as “case of short stay, etc.”) (if, after having entered a port under the main clause of paragraph (3) of that Article on the grounds that its stay at the port would fall under the case set forth in any of the items of paragraph (4), its stay ceases to fall under the case of short stay, etc., the document shall be submitted by the time to be specified by the Ministry of Finance Order as the time when its stay ceases to fall under the case of short stay, etc.); provided, however, that if, as may be specified by the Ministry of Finance Order, delay in submitting the document does not cause any difficulty in customs control, it shall be sufficient to submit the document by the time to be specified by the Ministry of Finance Order.

(Simplified procedures for entry into, or departure from a port of a special vessel, etc.)

Article 16-4.The cases to be prescribed by Cabinet Order, as provided for in the main clause of paragraph (1) of Article 18-2 (Simplified procedures for entry into, or departure from a port of special vessels, etc.) of the Act and the proviso to that paragraph are those cases as set forth in the following:

(i)when it is urgently necessary to disembark any wounded or sick persons injured or suffered on board a special vessel provided for in paragraph (1) of Article 18-2 of the Act or any shipwreck sufferers rescued during its voyage, provided that it departs from a port immediately after the wounded or sick persons or the shipwreck sufferers disembark;

(ii)when a special vessel enters a port exclusively for the purpose of carrying out emergency activities necessary for management of, or prevention of occurrence of disaster, provided that it departs from the port immediately after having performed the activities.

(2)Matters to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 18-2 of the Act are the name, country of registry, net tonnage, number of passengers and crew members and port of departure of a vessel and date and time of its entry into a port.

(3)The document prescribed in paragraph (2) of Article 18-2 of the Act shall be submitted at least two hours before the stay at a port ceases to fall under the case of short stay, etc. as provided for in paragraph (1) of that Article (hereinafter in this paragraph simply referred to as “case of short stay, etc.”) (if, after having entered a port under the main clause of paragraph (1) of that Article on the grounds that its stay at the port would fall under any of the items of paragraph (1), the stay at the port ceases to fall under the case of short stay, etc., the document shall be submitted before the time to be specified by the Ministry of Finance Order as the time when its stay ceases to fall under the case of short stay, etc.); provided, however, that if, as may be specified by the Ministry of Finance Order, delay in submitting the document does not cause any difficulty in customs control, it shall be sufficient to submit the document by the time to be specified by the Ministry of Finance Order.

(4)The cases to be prescribed by Cabinet Order, as provided for in the main clause of paragraph (3) of Article 18-2 of the Act and the proviso to that paragraph are those cases as set forth in the following:

(i)when it is urgently necessary to disembark any wounded or sick persons injured or suffered on board a special aircraft or any sufferers of accident rescued during its flight, provided that it departs from an airport immediately after the wounded or sick persons or the sufferers disembark;

(ii)when a special aircraft enters an airport exclusively for the purpose of carrying out emergency activities necessary for management of, or prevention of occurrence of disaster, provided that it departs from the airport immediately after having performed the activities.

(5)A notification prescribed in paragraph (4) of Article 18-2 of the Act shall be made in writing.

(6)The document prescribed in paragraph (4) of Article 18-2 of the Act shall be submitted at least ninety minutes before the stay at a port ceases to fall under the case of short stay, etc. as provided for in paragraph (3) of that Article (hereinafter in this paragraph simply referred to as “case of short stay, etc.”) (if, after having entered an airport under the main clause of paragraph (3) of that Article on the grounds that its stay at the airport would fall under any of the items of paragraph (4), the stay at the airport ceases to fall under the case of short stay, etc., the document shall be submitted before the time to be specified by the Ministry of Finance Order as the time when its stay ceases to fall under the case of short stay, etc.); provided, however, that if, as may be specified by the Ministry of Finance Order, delay in submitting the document does not cause any difficulty in customs control, it shall be sufficient to submit the document by the time to be specified by the Ministry of Finance Order.

(Notification of loading or unloading of goods outside office hours)

Article 17.A notification prescribed in Article 19 (Loading or unloading of goods outside office hours) of the Act shall be made in writing, stating the name or registered mark of a vessel or aircraft onto which goods are to be loaded or from which they are to be unloaded, whether goods are to be loaded or unloaded, the period necessary for loading or unloading, and the descriptions and quantities of goods to be loaded or unloaded.

(Application, etc. for permission of entry into, or departure from a closed port)

Article 18.A person who seeks permission provided for in paragraph (1) of Article 20 (Entry into, or departure from a closed port) of the Act shall file an application form stating the matters as set forth in the following with the Director General of Customs having jurisdiction over the area of a closed port that a vessel seeks to enter or depart from with the permission; provided, however, that the application form may be filed with any other Director General of Custom, depending on the convenience of navigation of a vessel, etc. engaged in foreign trade or on other circumstances:

(i)the name of the closed port;

(ii)the name or registered mark, country of registry or nationality and net tonnage or net weight of the vessel or aircraft that seeks to enter or depart from the closed port;

(iii)with respect to a vessel that seeks to enter or depart from the closed port, the matters as specified in each of the following items for the category of the matters as set forth respectively therein:

(a)matters relating to passengers: the names, nationalities, dates of birth, passport numbers, ports of departure and destination of passengers on board a vessel;

(b)matters relating to crew members: the names, nationalities, dates of birth, numbers of crew members’ pocket-ledgers and positions of crew members on board a vessel;

(iv)with respect to an aircraft that seeks to enter or depart from the closed airport, matters as specified in each of the following items for the category of the matters as set forth respectively therein:

(a)matters relating to passengers: the names, nationalities, dates of birth, sex, passport numbers, airports of departure and destination of passengers on board an aircraft;

(b)matters relating to crew members: the names, nationalities, dates of birth, sex and passport numbers of crew members on board an aircraft;

(v)the period of stay at the closed port and the reason for entering or departing from the closed port;

(vi)if cargoes are to be loaded or unloaded at the closed port, matters relating to the cargoes as specified in each of the following items for the category of the means of transport as set forth respectively therein:

(a)vessels: the places of shipment and destination, marks, numbers, descriptions, quantities, consignors, consignees and numbers of bills of lading or combined transport bills of lading of the goods and numbers of containers if the goods are packed in containers;

(b)aircraft: the places of shipment and destination, marks, numbers, descriptions, quantities, domiciles or residences and names, of a consignor and consignee and number of air waybill, of goods on board the aircraft (i.e., the number of air waybill delivered by an operator, etc. (i.e., an operator of an aircraft engaged in foreign trade or a person specified by the Ministry of Finance Order as a person who operates its own aircraft engaged in foreign trade; hereinafter the same applies in this item) and in the case of a person who transports, in the course of trade, goods using transportation services provided by an operator, etc., if any air waybill is delivered by a person who has entered into transportation contract with the operator, etc. for the goods, the number of the air waybill is also included) and other matters specified by the Ministry of Finance Order.

(2)The application form prescribed in the preceding paragraph (limited to the matters set forth in items (iii) and (iv) of that paragraph) shall be submitted by means of electronic data processing system; provided, however, that this does not apply to the case specified by the Ministry of Finance Order as the case in which the application form cannot be submitted by means of electronic data processing system due to any fault in telecommunications line or for other cause.

(3)The notification prescribed in paragraph (2) of Article 20 of the Act shall be made in writing.

(4)Matters to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 20 of the Act are those matters as specified in each of the following items for the category of the matters as set forth respectively therein (when any of such matters has been altered, the matter before alteration is also included):

(ii)matters relating to the details of flight bookings: the date of flight bookings, number of airway ticket booked, date of issuance of the ticket, place of its issuance and means of payment, seat number, class of passenger’s fare, travel schedule, name of any other person involved in the flight bookings, name of a travelling agent involved in the bookings, if any, residence and contact address in Japan, of a person who has made flight bookings and other matters specified by the Ministry of Finance Order;

(5)Reporting prescribed in paragraph (4) of Article 20 of the Act shall be made by the time as specified in each of the following items for the category of the matters as set forth respectively therein:

(i)matters provided for in items (i) and (ii) of the preceding paragraph: within sixty minutes from the time when the request prescribed in paragraph (3) of Article 20 of the Act is made by the Director General of Customs;

(ii)matters provided for in items (iii) and (iv) of the preceding paragraph: within thirty minutes from the time when the request prescribed in paragraph (3) of Article 20 of the Act is made by the Director General of Customs.

(Procedures for entry into, or departure from a closed port of a special vessel, etc.)

Article 18-2.The cases to be prescribed by Cabinet Order, as provided for in paragraph (1) Article 20-2 (Entry into, or departure from a closed port of a special vessel, etc.) of the Act are those cases in which it is difficult to report in advance due to imminent danger caused by abnormal meteorological or oceanographic phenomena or due to serious damage to a vessel or aircraft or in which there are other unavoidable causes specified by the Ministry of Finance Order.

(2)Reporting prescribed in paragraph (1) of Article 20-2 of the Act (limited to reporting related to a vessel) shall be made at least two hours before its entry into a port; provided, however, that if, as may be specified by the Ministry of Finance Order, it is difficult to report by the time so specified in consideration of the distance between the last port of departure and the closed port that the vessel seeks to enter or other circumstances, it shall be sufficient to report by the time to be specified by the Ministry of Finance Order.

(3)Reporting prescribed in paragraph (1) of Article 20-2 of the Act (limited to reporting related to an aircraft) shall be made within thirty minutes from the time of departure from the last airport; provided, however, that if, as may be specified by the Ministry of Finance Order, it is difficult to report by the time so specified in consideration of the types of air carriers or other circumstances, it shall be sufficient to report by the time to be specified by the Ministry of Finance Order.

(4)Matters to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 20-2 of the Act (limited to matters related to a vessel) are those matters as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that when any of the matters are specified by the Ministry of Finance Order as those the omission of which does not cause any difficulty in customs control, the matters so specified may be omitted from the report:

(i)matters relating to passengers: the names, nationalities, dates of birth, passport numbers, places of departure and destination, of passengers on board a vessel;

(ii)matters relating to crew members: the names, nationalities, dates of birth, numbers of crew members’ pocket-ledgers and positions, of crew members on board a vessel.

(5)Matters to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 20-2 of the Act (limited to matters related to an aircraft) are those matters as specified in each of the following items for the category of the matters as set forth respectively therein. In this case, the proviso to the preceding paragraph applies mutatis mutandis:

(i)matters relating to passengers: the names, nationalities, dates of birth, sex, passport numbers, places of departure and destination, of passengers on board an aircraft;

(ii)matters relating to crew members: the names, nationalities, dates of birth, sex and passport numbers, of crew members on board an aircraft.

(6)Matters to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 20-2 of the Act (limited to matters related to a vessel) are the name, country of registry, net tonnage, number of passengers and crew members, port of shipment and date and time of entry into a port of the vessel. In this case, the proviso to paragraph (4) applies mutatis mutandis.

(7)Matters to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 20-2 of the Act (limited to matters related to an aircraft) are the registered mark, nationality, number of passengers and crew members, airport of departure and date and time of entry into an airport of the aircraft. In this case, the proviso to paragraph (4) applies mutatis mutandis.

(8)Matters to be prescribed by Cabinet Order, as provided for in the first sentence of paragraph (4) of Article 20-2 of the Act (limited to matters related to a vessel) are the name, country of the registry, net tonnage, port of destination and date and time of departure of a vessel, and matters to be prescribed by Cabinet Order, as provided for in the second sentence of that paragraph (limited to matters related to a vessel) are those matters as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that when any of the matters are specified by the Ministry of Finance Order as those the omission of which does not cause any difficulty in customs control, the matters so specified may be omitted:

(i)matters relating to passengers: the names, nationalities, dates of birth, passport numbers, places of departure and destination, of passengers on board a vessel;

(ii)matters relating to crew members: the names, nationalities, dates of birth, numbers of crew members’ pocket-ledgers and positions, of crew members on board a vessel.

(9)Matters to be prescribed by Cabinet Order, as provided for in the first sentence of paragraph (4) of Article 20-2 of the Act (limited to matters related to an aircraft) are the registered mark, nationality, airport of destination and date and time of departure of an aircraft, and matters to be prescribed by Cabinet Order, as provided for in the second sentence of that paragraph (limited to matters related to an aircraft) are those matters as specified in each of the following items for the category of the matters as set forth respectively therein. In this case, the proviso to the preceding paragraph applies mutatis mutandis:

(i)matters relating to passengers: the names, nationalities, dates of birth, sex, passport numbers, places of departure and destination, of passengers on board an aircraft;

(ii)matters relating to crew members: the names, nationalities, dates of birth, sex and passport numbers, of crew members on board an aircraft.

(10)Matters to be prescribed by Cabinet Order, as provided for in paragraph (5) of Article 20-2 of the Act are those matters as specified in each of the following items for the category of the matters as set forth respectively therein (when any of the matters has been altered, the matter before alteration is also included):

(i)matters relating to a person who has made flight bookings: the name, nationality, date of birth, sex, passport number, date of issuance and date of expiry of the valid period, of passport, places of departure and destination and other matters specified by the Ministry of Finance Order;

(ii)matters relating to the details of flight bookings: the date of flight bookings, number of airway ticket booked, date of issuance of ticket, place of issuance of ticket and means of payment, seat number, class of passenger’s fare, travel schedule, name of any other person involved in the flight bookings, name of a travelling agent involved in the bookings, if any, residence and contact address in Japan of a person who has made flight bookings and other matters specified by the Ministry of Finance Order;

(iii)matters relating to accompanied goods of a person who has made flight bookings: the number and weight of accompanied goods accepted by an air carrier as those to be loaded on board the booked flight of a special aircraft and other matters specified by the Ministry of Finance Order;

(11)Reporting prescribed in paragraph (6) of Article 20-2 of the Act shall be made by the time as specified in each of the following items for the category of the matters as set forth respectively therein:

(i)matters prescribed in items (i) and (ii) of the preceding paragraph: within sixty minutes from the time when the request of the Director General of Customs prescribed in paragraph (5) of Article 20-2 of the Act is made;

(ii)matters prescribed in items (iii) and (iv) of the preceding paragraph: within thirty minutes from the time when the request of the Director General of Customs prescribed in paragraph (5) of Article 20-2 of the Act is made.

(Notification of temporary landing of foreign goods)

Article 19.A notification prescribed in Article 21 (Temporary landing of foreign goods) of the Act shall be made in writing, stating the name or registered mark of a vessel or aircraft from which foreign goods are to be temporarily landed (including unloading; hereinafter the same applies), marks, numbers, descriptions and quantities of the goods and period and place of temporary landing and the reason therefor.

(Notification, etc. of a call at a foreign port of a coastal vessel, etc.)

Article 20.A notification prescribed in Article 22 (Notification, etc. of a call at a foreign port of coastal vessels, etc.) of the Act shall be made in writing, stating the name or registered mark of a vessel or aircraft that called at a foreign port, name of the last port in Japan from which the vessel or aircraft departed, any foreign port where the vessel or aircraft called and the reason for the call.

(2)Matters to be stated in a manifest provided for in Article 22 of the Act shall be the name or registered mark of a vessel or aircraft that called at a foreign port, the descriptions, quantities and values of vessel’s or aircraft’s stores loaded in a foreign country and the place of the loading.

(Designation of deep-sea fishing vessels, etc. eligible for loading vessel’s stores while maintaining the status as foreign goods)

Article 21.Vessels to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 23 (Loading of vessel’s or aircraft’s stores that are foreign goods) of the Act are vessels that are granted permission referred to in paragraph (1) of Article 36 (Permission of fishery by the Minister of Agriculture, Forestry and Fisheries) of the Fishery Act (Act No. 267 of 1949) and engage in mother vessel type fishing (i.e., fishery by a mother vessel having manufacturing equipment, refrigeration equipment and other processing equipment and other vessels engaged in fishery integrally with the mother vessel), and that are specified by the Ministry of Finance Order.

(Procedures for loading of vessel’s or aircraft’s stores)

Article 21-2.A person who seeks approval provided for in the first sentence of paragraph (1) of Article 23 (Loading, etc. of vessel’s or aircraft’s stores) of the Act shall file with the Director General of Customs a declaration form stating the matters as set forth in the following before withdrawing from a customs area any vessel’s or aircraft’s stores that are foreign goods, as provided for in that paragraph:

(i)the marks, numbers, descriptions, quantities and values, of vessel’s or aircraft’s stores;

(ii)the name or registered mark, country of registry or nationality, type and net tonnage or net weight, of a vessel or aircraft onto which the vessel’s or aircraft’s stores are to be loaded;

(iii)number of days of navigation and number of passengers and crew members, of a vessel or aircraft;

(iv)date, means and place of loading of the vessel’s or aircraft’s stores.

(2)The preceding paragraph applies mutatis mutandis to a person who seeks approval provided for in paragraph (2) of Article 23 of the Act. In this case, the term “before withdrawing from a customs area” in the preceding paragraph is deemed to be replaced with “before loading on board”.

(3)A notification prescribed in the proviso to paragraph (2) of Article 23 of the Act shall be made in writing, stating matters as set forth in the items of paragraph (1).

(Designation, etc. of goods for which blanket approval for loading may be given)

Article 21-3.A person who seeks approval provided for in the second sentence of paragraph (1) of Article 23 (Loading, etc. of vessel’s or aircraft’s stores) of the Act shall file with the Director General of Customs a declaration form stating the matters as set forth in the following:

(i)the marks, numbers, descriptions, quantities and values, of vessel’s or aircraft’s stores, intended to be loaded;

(ii)the name of an owner or manager, country of registry or nationality and type of a vessel or aircraft onto which the vessel’s or aircraft’s stores are to be loaded;

(iii)period, means and place of loading of the vessel’s or aircraft’s stores.

(2)Vessel’s stores to be prescribed by Cabinet Order, as provided for in the second sentence of paragraph (1) of Article 23 of the Act are fuel to be loaded for use by a vessel, and aircraft’s stores provided for in the second sentence of that paragraph are those used by the aircraft onto which the aircraft’s stores are to be loaded.

(3)The period to be prescribed by Cabinet Order, as provided for in the second sentence of paragraph (1) of Article 23 of the Act is one year.

(Procedures for extension of period for loading)

Article 21-4.A person who seeks application of the second sentence of paragraph (4) of Article 23 (Loading, etc. of vessel’s or aircraft’s stores) of the Act shall file an application form stating, in addition to the matters set forth in the items of paragraph (1) of Article 21-2, the name of the Director General of Customs who has given approval for loading, date of the approval, date of withdrawal from a customs area, period of extension necessary for the loading and the reason for the extension, with the Director General of Customs who has given the approval or who has jurisdiction over the place where these goods are stored.

(Documents, etc. that certify the fact of loading)

Article 21-5.Documents provided for in the first sentence of paragraph (5) of Article 23 (Loading, etc. of vessel’s or aircraft’s stores) of the Act are those documents, stating the marks, numbers, descriptions and quantities of vessel’s or aircraft’s stores loaded on board a vessel or aircraft and date of loading, issued by a master or captain of a vessel or aircraft on which these vessel’s or aircraft’s stores have been loaded or by any other person acting for the master or captain (if any of the persons has been given approval for loading, a document issued by a customs official).

(2)Designation of the period referred to in the proviso to paragraph (5) of Article 23 of the Act is to be made on a monthly basis by subdividing the period covered by the approval referred to in the second sentence of paragraph (1) of that Article.

(Procedures when vessel’s or aircraft’s stores are brought back, lost or destroyed)

Article 21-6.If a person who has obtained approval provided for in paragraph (1) of Article 23 (Loading, etc. of vessel’s or aircraft’s stores) of the Act has, instead of loading vessel’s or aircraft’s stores subject to the approval onto a vessel or aircraft related to the approval within a period specified pursuant to the provisions of paragraph (4) of that Article, brought these vessel’s or aircraft’s stores into a customs area, the person shall, without delay, file with the Director General of Customs who has given the approval for loading of these stores a written notification stating the marks, numbers, descriptions and quantities of these stores and the date on which they were brought into the customs area, accompanied by a document certifying that the approval referred to in paragraph (1) of that Article has been given for these stores and a certificate of customs officials confirming that these stores have been brought into the customs area.

(2)When vessel’s or aircraft’s stores for which approval provided for in paragraph (1) of Article 23 of the Act has been given were lost due to a disaster or for other unavoidable cause within a period designated pursuant to the provisions of paragraph (4) of that Article, a person who has obtained the approval shall file, without delay, with the Director General of Customs who has given the approval a written notification stating the marks, numbers, descriptions and quantities of these stores and the date on which they were lost, the place where they were lost, the cause of their loss and other matters relevant to the loss, accompanied by a document certifying that the approval referred to in paragraph (1) of that Article has been given for these stores.

(3)A person who seeks approval provided for in the proviso to paragraph (6) of Article 23 of the Act shall file with the Director General of Customs who has given approval for loading of vessel’s or aircraft’s stores an application form stating the marks, numbers, descriptions and quantities of the vessel’s or aircraft’s stores for which the person seeks the approval, the place where they are stored and the date and means of, and the reason for destruction of the stores.

(Record keeping and reporting concerning vessel’s stores for deep-sea fishing vessels, etc.)

Article 21-7.A master of a vessel provided for in Article 21 shall enter in books the facts concerning receipt and use of vessel’s stores for which approval for loading on board a vessel as foreign goods has been given pursuant to the provisions of paragraph (1) of Article 23 (Loading of vessel’s or aircraft’s stores that are foreign goods) of the Act, keep the books on board a vessel and, after the vessel re-enters a port in Japan after its voyage, submit a copy of the books to the Director General of Customs having jurisdiction over the location of the port, without delay.

(Designation of places for traffic, etc. and procedures for traffic through places other than designated place, etc.)

Article 22.When the Director General of Customs seeks to designate a place pursuant to the provisions of paragraph (1) of Article 24 (Traffic, etc. between vessels or aircraft and land) of the Act, the Director General of Customs shall give a public notice thereof.

(2)A person who seeks permission for loading or unloading of goods under paragraph (1) of Article 24 of the Act shall file with the Director General of Customs an application form stating the period and place of loading or unloading of the goods and the marks, numbers, descriptions and quantities of the goods.

(3)Application for permission of traffic as provided for in paragraph (1) or (4) of Article 24 of the Act shall be made in writing; provided, however, that if the Director General of Customs finds it unnecessary on the grounds of the types of traffic or other circumstances, the application may be made orally.

(Application for permission of traffic to a vessel, etc. for delivery or receipt of goods, etc.)

Article 22-2.A person who seeks permission of traffic pursuant to the provisions of paragraph (2) of Article 24 (Traffic, etc. between vessels or aircraft and land) of the Act shall file with the Director General of Customs an application form stating matters as set forth in the following; provided, however, that if the Director General of Customs finds that the application form is unnecessary to be filed, the application may be made orally:

(i)the address, name and date of birth of a person who seeks the permission and, if the person seeks to engage in the traffic as an agent or employee of any juridical person or individual, the address and name of the juridical person or individual;

(ii)the name or registered mark of a vessel or aircraft the traffic to which is sought (or, where application for blanket permission of traffic for a certain period is made pursuant to the provisions of the next paragraph, that fact in lieu thereof);

(iii)the purpose, period and route of traffic.

(2)Application for permission prescribed in the preceding paragraph may be made collectively for the traffic for a certain period not exceeding three years. In this case, a person who seeks permission shall, if the Director General of Customs finds it necessary, attach to an application form referred to in the preceding paragraph a certified copy or extract of the family register or other document that certifies the person’s identity.

(3)The Director General of Customs may, to the extent necessary for customs control over vessels or aircraft coming and/or going between Japan and a foreign country, attach conditions to the permission referred to in paragraph (2) of Article 24 of the Act that is given, pursuant to the provisions of the preceding paragraph, collectively to the application for the traffic for a certain period, and may alter the conditions.

(4)If the Director General of Customs has given permission prescribed in paragraph (2) of Article 24 of the Act, the Director General of Customs shall deliver a document that certifies the permission.

(5)A person who has made an application for permission pursuant to the provisions of paragraph (2) and has been delivered the document referred to in the preceding paragraph, if there is any change in any of the matters set forth in item (i) of paragraph (1), associated with the permission or in the purpose of traffic, shall notify this to the Director General of Customs without delay.

(6)A person who has been delivered the document referred to in paragraph (4) shall carry the document on every occasion of the traffic to which paragraph (2) of Article 24 of the Act applies and shall, if requested by customs officials, present it to the customs officials.

(Notification of change in the status of a vessel, etc.)

Article 23.A notification prescribed in the paragraphs of Article 25 (Change in status of a vessel or aircraft) of the Act shall be made in writing, stating the name or registered mark, country of registry or nationality and net tonnage or net weight of a vessel or aircraft the status of which is to be changed and the reason for the change.

(2)If the notification referred to in the preceding paragraph is made, the customs shall deliver a document certifying the change in the status after having conducted necessary inspection of goods loaded on board the vessel or aircraft subject to the notification.

Chapter 3 Customs Areas

Section 1 General Provisions

(Application for permission for storage of foreign goods at a place outside customs areas)

Article 24.A person who seeks permission prescribed in item (ii) of paragraph (1) of Article 30 (Foreign goods stored at a place outside customs areas with permission) of the Act shall file with the Director General of Customs an application form stating matters concerning goods for which the person seeks the permission, as set forth in the following:

(i)the marks, numbers, descriptions and quantities of the goods;

(ii)the name or registered mark and date of entry into a port, of a vessel or aircraft on which the goods have been loaded or are to be loaded;

(iii)the period for, the place of and the reason for storage of the goods.

(Goods that may be stored outside customs areas)

Article 25.Goods to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (1) of Article 30 (Restrictions on places for storage of foreign goods) of the Act are those as set forth in the following:

(i)objects retained pursuant to the provisions of paragraph (1) of Article 119 (Questioning, inspection, retention, etc.) of the Act or seized pursuant to the provisions of paragraph (1) or (3) of Article 121 (On-site inspection, search, seizure, etc.) of the Act, paragraph (1) or (2) of Article 122 (Seizure against a person handling communication services) of the Act or Article 124 (On-site inspection, search or seizure at the scene of offense) of the Act;

(ii)objects held by the chief of a police station pursuant to the provisions of the Lost Property Act (Act No. 73 of 2006) or the Act for Controlling the Possession of Firearms or Swords and Other Such Weapons (Act No. 6 of 1958);

(iii)objects held by the chief of a municipality pursuant to the provisions of the Sea Casualties Rescue Act (Act No. 95 of 1899);

(iv)plants, goods designated for quarantine or import-prohibited goods and containers or packaging materials used for these plants or goods as provided for in paragraph (1) of Article 8 (Inspection of imported plants, etc.) of the Plant Quarantine Act, that are placed in an area provided for in the main clause of paragraph (2) of that Article for having inspection conducted under paragraph (1) of that Article;

(v)animals set forth in item (i) or (ii) of paragraph (1) of Article 2 (Coverage) of the Rabies Prevention Act (Act No. 247 of 1950), kept in a quarantine area for having quarantine inspection conducted under paragraph (1) of Article 7 (Export or import quarantine) of that Act;

(vi)goods designated as those subject to quarantine, as provided for in paragraph (1) of Article 40 (Import inspection) of the Domestic Animal Infectious Disease Control Act (Act No. l66 of 1951), placed in an area provided for in paragraph (3) of that Article for having inspection conducted under paragraph (1) of that Article;

(vii)animals designated under paragraph (4) of Article 55 (Import quarantine) of the Act concerning the Prevention of Infections and Medical Care for Patients of Infections (Act No. 114 of 1998), kept in a place provided for in that paragraph for having inspection conducted under that paragraph;

(viii)objects retained or held by the Foreign Military Supply Tribunal pursuant to the provisions of the Act on the Restriction of Maritime Transportation of Foreign Military Supplies, etc. in the Situations of Armed Attack and Threats to the Survival (Act No. 116 of 2004).

Article 26.Deleted.

(Application for permission for temporary taking out of samples)

Article 27.A person who seeks permission provided for in Article 32 (Temporary taking out of samples) of the Act shall file with the Director General of Customs an application form stating the marks, numbers, descriptions and quantities of goods for which the person seeks the permission, the place where they are stored, the period for temporary taking out, the place to which they are to be brought and the reason therefor; provided, however, that if the Director General of Customs finds that the application form is unnecessary to be filed on the grounds that the goods are of extremely low value or on other grounds, the Director General of Customs may have the application made orally.

Article 28.Deleted.

(Notification of disposal of foreign goods)

Article 29.A notification prescribed in Article 34 (Disposal of foreign goods) of the Act shall be made in writing, stating the marks, numbers, descriptions and quantities of goods that a person seeks to dispose of, the place where they are stored, and the date and time and the means of, and the reason for the disposal.

(Obligation of records keeping)

Article 29-2.The matters specified in the following items shall be entered in the books provided for in Article 34-2 (Obligation of record keeping) of the Act (excluding books for an integrated customs area) according to the category of cases as set forth respectively therein:

(i)when foreign goods (including goods that a person seeks to export; the same applies in the next item) have been brought into the designated customs area or customs warehouse (hereinafter referred to as “designated customs area, etc.” in this paragraph and paragraph (4)): the marks, numbers, descriptions and quantities of the goods, the date on which they were brought into the designated customs area, etc. and, if they have been brought into a designated customs area, etc. for the first time after their arrival in Japan, the name or registered mark of a vessel or aircraft on which they were loaded and the date on which the vessel or aircraft entered the port (including the number of a written approval of customs transit if they have been brought into a designated customs area, etc. under customs transit);

(ii)when the acts provided for in paragraph (1) or (2) of Article 40 (Handling of goods) of the Act have been performed on foreign good: the marks, numbers, descriptions and quantities, of the goods, the types, details and date of such acts, and, if there have been any changes in their marks, numbers or quantities as a result of such acts, the details of such changes;

(iii)when approval or designation, provided for in paragraph (1) of Article 43-3 (Approval for storage of foreign goods in customs warehouses) of the Act has been given: the date on which the approval or designation was given and the number of the written approval or written designation;

(iv)when import permission prescribed in Article 67 (Export or import permission) of the Act has been given: the marks, numbers, descriptions and quantities of the goods, the date of the permission and the number of the permit;

(v)when approval prescribed in paragraph (1) of Article 73 (Approval of withdrawal of goods prior to import permission) of the Act has been given: the marks, numbers, descriptions and quantities of the goods, the date of the approval and the number of the written approval;

(vi)when foreign goods have temporarily been taken out from a designated customs area, etc. as samples with permission prescribed in Article 32 (Temporary taking out of samples) of the Act: the marks, numbers, descriptions and quantities of the goods, the period of the permission, and the place to which the samples were brought and the date on which the samples were temporarily taken out;

(vii)when foreign goods have been removed from a designated customs area, etc. (other than the case referred to in the preceding item): the marks, numbers, descriptions and quantities of the goods, the date of the removal, the date of permission or approval required for removing these goods from the designated customs area, etc. and the number of the permit or written approval and, if the goods are to be shipped to a foreign country, the name or registered mark of a vessel or aircraft on which they are to be loaded and the date of its departure.

(2)The matters as specified in the following items shall be entered in the books provided for in Article 34-2 (Obligation of record keeping) of the Act (limited to books for an integrated customs area), according to the category of cases as set forth respectively therein:

(i)when foreign goods (including goods that a person seeks to export) have been brought into a space used by a person concerned within an integrated customs area (hereinafter in this paragraph referred to as “space for use”): the marks, numbers, descriptions, quantities, values and purposes of use, of the goods, the date on which they were brought into the space for use, the name and address of a person who has brought the goods into the space for use or the location of the headquarters or principal office of that person, and, if approval prescribed in Article 62-10 (Approval for storage of foreign goods, etc.) of the Act has been given, the date of the approval and the number of the written approval;

(ii)when foreign goods have been brought into a space for use, if they have been brought into that integrated customs area for the first time after their arrival in Japan: the name or registered mark of a vessel or aircraft on which the goods were loaded and the date of its entry into the port (including the number of the written approval of customs transit if they were brought into the integrated customs area under customs transit);

(iii)when the acts set forth in item (i) of paragraph (1) of Article 62-8 (Permission of an integrated customs area) of the Act (other than loading, unloading, transportation and storage) have been performed on foreign goods in a space for use: the marks, numbers, descriptions, quantities and values of the goods, the details of the acts and the dates on which the acts commenced and terminated;

(iv)when the acts set forth in item (ii) of paragraph (1) of Article 62-8 of the Act have been performed on foreign goods in a space for use: the marks, numbers, descriptions, quantities and values of the goods, the marks, numbers, descriptions, quantities and values of products obtained through the acts, the details of the acts and the dates on which the acts commenced and terminated;

(v)when the acts set forth in item (iii) of paragraph (1) of Article 62-8 of the Act have been performed on foreign goods in a space for use: the marks, numbers, descriptions, quantities and values of the goods, the details of the acts and the dates on which the acts commenced and terminated;

(vi)when any restrictions on places for storage prescribed in paragraph (1) of Article 62-4 (Restrictions, etc. on place for storage of goods for sale, etc.) of the Act, as applied mutatis mutandis pursuant to Article 62-15 (Integrated customs areas) of the Act have been imposed: the place for storage and other matters associated with the restrictions;

(vii)when foreign goods have been removed to a place outside an integrated customs area with permission prescribed in paragraph (1) of Article 61 (Operations under customs procedures performed outside a customs factory) of the Act or Article 62-5 (Permission for use outside a customs exhibition site) of the Act, as applied mutatis mutandis pursuant to Article 62-15 of the Act: the marks, numbers, descriptions, quantities and values of the goods, the period and place subject to the permission, the date of the permission and the number of the permit;

(viii)when foreign goods have temporarily been taken out from an integrated customs area as samples with permission prescribed in Article 32 (Temporary taking out of samples) of the Act: the marks, numbers, descriptions, quantities and values of the goods, the period subject to the permission, the place to which they have been brought and the date on which they were temporarily taken out;

(ix)when import permission prescribed in Article 67 (Export or import permission) of the Act has been given: the marks, numbers, descriptions and quantities of the goods, the date of the permission and the number of the import permit;

(x)when approval prescribed in paragraph (1) of Article 73 (Approval of withdrawal of goods prior to import permission) of the Act has been given: the marks, numbers, descriptions and quantities of the goods, the date of the approval and the number of the written approval;

(xi)when foreign goods have been removed from a space for use (excluding the cases referred to in items (vii) and (viii)): the marks, numbers, descriptions, quantities and values of the goods, the date and purpose of the removal, the date of permission or approval required for removal of the goods from the space for use, the number of the permit or written approval and, if they are shipped to a foreign country, the name or registered mark of a vessel or aircraft onto which they are to be loaded and the date of departure of the vessel or aircraft.

(3)If the Director General of Customs finds that any of the matters provided for in the items of paragraphs (1) and (2) are not necessary to be entered in books on the grounds of the nature of goods or other circumstances, the Director General of Customs may have the matters found unnecessary to be entered omitted.

(4)Entry of the matters provided for in items (iii) to (vi) of paragraph (1) and items (i) and (vi) to (x) of paragraph (2) may be replaced with preservation of documents that certify permission or approval provided for in these items and other relevant documents or copies thereof kept by a person responsible for administering goods in a designated customs area, etc. or in an integrated customs area after making additional statement of any required matters in these documents or copies.

(Application for dispatch of customs officials)

Article 29-3.When a person who has obtained the permission referred to in paragraph (1) of Article 42 (Permission of a customs warehouse) of the Act, paragraph (1) of Article 56 (Permission of a customs factory) of the Act, paragraph (1) of Article 62-2 (Permission of a customs exhibition site) of the Act or paragraph (1) of Article 62-8 (Permission of an integrated customs area) of the Act seeks dispatch of customs officials as prescribed in Article 35 (Dispatch of customs officials) of the Act in order to have customs services associated with the permission provided for in Article 67 (Export or import permission) of the Act (including the cases where applied mutatis mutandis pursuant to Article 75 (Reshipment of foreign goods) of the Act) or the approval provided for in paragraph (1) of Article 23 (Loading of vessel’s or aircraft’s stores that are foreign goods) of the Act or in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Act handled at the customs warehouse, customs factory, customs exhibition site or integrated customs area for which permission has been given, the person shall file with the Director General of Customs an application form, stating the name and location of the customs warehouse, customs factory, customs exhibition site or integrated customs area, the types of customs services and the anticipated number of cases to be handled, and the number of customs officials that the person seeks to be dispatched for such services.

(Mutatis mutandis application of provisions concerning customs areas, etc.)

Article 30.Articles 27, 29, 38 and 38-2 (excluding item (i)) apply mutatis mutandis respectively to permission prescribed in Article 32 (Temporary taking out of samples) of the Act, as applied mutatis mutandis pursuant to Article 36 (Mutatis mutandis application of provisions on customs areas) of the Act, to notification prescribed in Article 34 (Disposal of foreign goods) of the Act, as applied mutatis mutandis pursuant to Article 36 of the Act, to approval prescribed in the proviso to paragraph (1) of Article 45 (Liability for payment of customs duty, etc. of a person who has obtained permission) of the Act, as applied mutatis mutandis pursuant to Article 36 of the Act and to notification prescribed in paragraph (3) of Article 45 of the Act, as applied mutatis mutandis pursuant to Article 36 of the Act.

(2)The notification prescribed in paragraph (2) of Article 36 (Notification of handling of goods stored at a place outside customs areas) of the Act shall be made in writing, stating the type, details and date of the acts provided for in that paragraph, the marks, numbers, descriptions and quantities of goods subject to the acts and the place where the goods are stored.

Section 2 Designated Customs Areas

(Juridical persons that construct or administer port facilities)

Article 30-2.The persons to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 37 (Designation or revocation of a designated customs area) of the Act are the juridical persons designated by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provisions of paragraph (1) of Article 3 (Designation of persons assigned for administration and management of specified wharves for foreign trade) of the Act on Administration and Management of Specified Wharves for Foreign Trade (Act No. 28 of 1981), the joint-stock companies designated by that Minister or a port management body (i.e., a port management body provided for in paragraph (1) of Article 2 (Definitions) of that Act) of international hub port and harbor (i.e., international hub port and harbor provided for in paragraph (2) of that Article) pursuant to the provisions of paragraph (1) or (6) of Article 43-11 (Designation of port and harbor management company) of the Port and Harbor Act (Act No. 218 of 1950) and the persons who are found by that Minister to meet the requirements prescribed by Cabinet Order as provided for in paragraph (1) of Article 55-7 (Loan of fund for construction, etc. of port facilities with specified uses) of that Act (limited to persons assigned for construction or improvement of port facilities used for specified purposes as referred to in paragraph (2) of that Article (limited to port facilities set forth in item (i) of that paragraph) and used for the purposes as provided for in item (i) of paragraph (1) of Article 4 of the Order for Enforcement of the Port and Harbor Act (Cabinet Order No. 4 of 1951)).

(Procedures, etc. for public hearing on designation or revocation of a designated customs area)

Article 31.When the Minister of Finance seeks to hold a public hearing provided for in paragraph (3) of Article 37 (Designation or revocation of a designated customs area) of the Act, the Minister shall, no later than two weeks prior to the date of the public hearing, give a public notice of the name and location of the land, structures or other facilities for which the Minister seeks to make or revoke designation pursuant to the provisions of paragraph (1) or (2) of that Article, and the date, time and place of the public hearing.

(2)In addition to the matters provided for in the preceding paragraph, necessary matters concerning procedures for the public hearing referred to in the preceding paragraph are specified by the Ministry of Finance Order.

(Delegation of authority of the Minister of Finance)

Article 31-2.The authority that the Minister of Finance may delegate to the Director General of Customs pursuant to the provisions of paragraph (5) of Article 37 (Designation or revocation of a designated customs area) of the Act is the authority for designation or revocation of a designated customs area for partial change in the existing designated customs area.

(Application for approval of disposition, etc. of a designated customs area)

Article 32.A person who seeks approval provided for in the proviso to paragraph (1) of Article 38 (Disposition, etc. of a designated customs area) of the Act shall file with the Director General of Customs an application form, stating the name and location of land, structures or other facilities on which the person seeks to perform the acts set forth in the items of that paragraph and the outline of, and the reason for such acts, accompanied by a plan or drawing that clearly illustrates the details of such acts; provided, however, that if the Director General of Customs finds that the plan or drawing is unnecessary to be accompanied on the grounds that the details of such acts are evident or on other grounds, the Director General of Customs may have the plan or drawing omitted.

(Public notice of the kinds of goods that may be brought into a designated customs area)

Article 33.When the Director General of Customs has specified the kinds of goods that may be brought into a designated customs area pursuant to the provisions of Article 39 (Goods that may be brought in) of the Act, the Director General of Customs shall give a public notice thereof.

(Handling of goods in a designated customs area)

Article 34.A person who seeks permission provided for in paragraph (2) of Article 40 (Handling of goods in a designated customs area) of the Act shall file with the Director General of Customs an application form, stating the types and details of the acts for which the person seeks the permission, the date, time and place of the acts, the marks, numbers, descriptions and quantities of goods subject to the acts and the place where the goods are stored.

(Mutatis mutandis application of provisions concerning a customs warehouse)

Article 34-2.Articles 38 and 38-2 apply mutatis mutandis to a designated customs area. In this case, the term “warehouse) of the Act” in Article 38 is deemed to be replaced with “warehouse) of the Act, as applied mutatis mutandis pursuant to Article 41-3 (Mutatis mutandis application of provisions on customs warehouses) of the Act”; and the term “permission) of the Act” in Article 38-2 is deemed to be replaced with “permission) of the Act, as applied mutatis mutandis pursuant to Article 41-3 (Mutatis mutandis application of provisions on customs warehouses) of the Act”.

Section 3 Customs Warehouses

(Application for permission of a customs warehouse)

Article 35.A person who seeks permission prescribed in paragraph (1) of Article 42 (Permission of a customs warehouse) of the Act (referred to as “applicant” in the next paragraph) shall file an application form stating the matters as set forth in the following with the Director General of Customs having jurisdiction over the location of the warehouse for which the person seeks the permission. In this case, if the permission may also be given for a part of the site of a customs factory pursuant to the provisions of paragraph (3) of Article 56 (Permission of a customs factory) of the Act, the person shall state this in the application form:

(i)the name, location, composition, number of structures and total floor space of the warehouse;

(ii)the kinds of goods that the person seeks to store in the warehouse;

(iii)the period for which the person seeks permission.

(i)a document sufficient to prove credibility of the applicant;

(ii)a plan or drawing of a warehouse for which the person seeks the permission and of its vicinity;

(iii)a document stating anticipated use of the warehouse as a customs warehouse;

(iv)if the warehouse for which the person seeks the permission is used for commercial purposes, a rule for storage of goods and a table of storage fees;

(v)if the applicant is a juridical person, a copy of the certificate of registered matters and of the articles of incorporation;

(vi)any other relevant documents.

(3)When the Director General of Customs gives permission pursuant to the provisions of paragraph (1) of Article 42 of the Act, the Director General of Customs may attach conditions thereto.

(4)The conditions referred to in the preceding paragraph shall not be such that they impose any undue obligation on a person who is given the permission referred to in that paragraph.

(Procedures for renewal of period of permission of a customs warehouse)

Article 36.A person who seeks application of the proviso to paragraph (2) of Article 42 (Renewal of period of permission of a customs warehouse) of the Act shall file an application form stating the name and location of a customs warehouse for which the person seeks the application and the period of permission necessary to be renewed with the Director General of Customs who has given the permission.

(2)Paragraphs (3) and (4) of the preceding Article apply mutatis mutandis when the Director General of Customs renews the period of permission referred to in the preceding paragraph.

(Procedures for extension of period during which foreign goods may be stored)

Article 36-2.The application provided for in paragraph (2) of Article 43-2 (Extension of period during which foreign goods may be stored in a customs warehouse) of the Act shall be made by filing with the Director General of Customs an application form, stating the marks, numbers, descriptions and quantities of goods subject to the application, the period necessary to be extended and the reason therefor.

(Application for approval for storage of foreign goods)

Article 36-3.A person who seeks approval provided for in paragraph (1) of Article 43-3 (Approval of storage of foreign goods) of the Act shall file with the Director General of Customs an application form, stating matters as set forth in the following items with respect to goods for which the person seeks the approval; provided, however, that if the Director General of Customs finds that any of the matters are unnecessary to be stated on the grounds of the circumstances under which goods are brought into or out of a customs warehouse, the Director General of Customs may have the matters found unnecessary to be stated omitted:

(i)the marks, numbers and descriptions of the goods, the quantities and values equivalent to those that form the basis for duty assessment and the classification codes for the purpose of application of Appended Table of the Tariff Act;

(ii)the places of origin and shipment of the goods and the domicile or residence and name, of a consignor of the goods;

(iii)the name or registered mark of a vessel or aircraft on which the goods were loaded;

(iv)the place where the goods are stored;

(v)the matters set forth in items (iii) and (iv) of paragraph (1) of Article 4 (if a blanket declaration form referred to in paragraph (3) of that Article has been submitted, that fact);

(vi)any other relevant matters.

(2)A person who seeks the approval referred to in the preceding paragraph shall attach to the application form referred to in that paragraph documents provided for in paragraph (1) of Article 61, concerning goods for which the person seeks the approval (other than those documents specified in item (ii) of that paragraph), if required.

(3)If a person who seeks the approval referred to in paragraph (1) seeks granting of the benefit referred to in item (ii) of paragraph (1) of Article 61 for goods for which the person seeks the approval, the person shall submit to the Director General of Customs a certificate of origin of the Party provided for in item (ii)(a)[1] of that paragraph or a declaration form of originating goods of the Party, etc. provided for in item (ii)(a)[2] of that paragraph at the time of application for the approval (or, if the Director General of Customs finds that there is any unavoidable cause such as a disaster, the certificate or declaration form, etc. may be submitted thereafter, but within a period deemed to be appropriate in consideration of the unavoidable cause). In this case, notwithstanding the provisions of paragraph (4) of that Article, the certificate or the declaration form, etc. is not required to be submitted at the time of their import declaration.

(4)If a person who seeks the approval referred to in paragraph (1) seeks granting of the benefit referred to in item (ii) of paragraph (1) of Article 61 for the goods falling under item (ii)(b)[1] or (ii)(b)[2] of that paragraph for which the person seeks the approval, the person shall, at the time of application for the approval, submit a certificate of transport requirements provided for in item (ii)(b) of that paragraph to the Director General of Customs. In this case, notwithstanding the provisions of paragraph (8) of that Article, the certificate is not required to be submitted at the time of their import declaration.

(5)When a person who seeks the approval referred to in paragraph (1) seeks, in the case as provided for in item (ii)(c) of paragraph (1) of Article 61, granting of the benefit referred to in that item for the goods for which the person seeks the approval, the person shall submit to the Director General of Customs a certificate of goods of the Party provided for in item (c) at the time of application for the approval (or, if the Director General of Customs finds that there is any unavoidable cause such as a disaster, the certificate may be submitted thereafter, but within a period deemed to be appropriate in consideration of the unavoidable cause); provided, however, that if the total amount of customs value (in the case of goods for which customs duty is levied on the basis of their quantity, customs value obtained by calculating in accordance with the provisions of Articles 4 to 4-9 (Method of calculation of customs value) of the Tariff Act) of the goods for which the person seeks the benefit does not exceed two hundred thousand yen, it shall be sufficient to submit the certificate when the Director General of Customs so requests.

(6)Notwithstanding the provisions of paragraph (4) of Article 61, if a certificate of goods of the Party provided for in item (ii)(c) of paragraph (1) of that Article has been submitted pursuant to the provisions of the preceding paragraph, the certificate is not required to be submitted at the time of import declaration for the goods referred to in the preceding paragraph.

７When a person who seeks the approval referred to in paragraph (1) seeks, in the case as prescribed in item (ii)(d) of paragraph (1) of Article 61, granting of the benefit referred to in that item for the goods for which the person seeks the approval, the person shall, based on the provisions of 3 and 4 of Sub-Section 1 (Note for Section B) of Section B (Scheme for the application of preferential tariff treatment for certain originating goods), Part 3 (Tariff Elimination and Reduction-Japan) of Annex 2-A (Tariff Elimination and Reduction) to the Agreement between Japan and the United Kingdom of Great Britain and Northern Ireland for a Comprehensive Economic Partnership (hereinafter referred to as “Agreement with the United Kingdom”), submit to the Director General of Customs the United Kingdom-Japan Preferential Import Certificate provided for in item (ii)(d) on or before the following June 30 after the end of each fiscal year in which the date of import declaration for the goods is included. In this case, the United Kingdom-Japan Preferential Import Certificate is deemed to have been submitted at the time of application for the approval.

８A person who seeks the approval referred to in paragraph (1), if goods for which the person seeks the approval are those goods the storage of which in a customs warehouse requires, pursuant to the provisions of any other laws and regulations, permission, approval, other disposition of an administrative organ or the like (hereinafter in this paragraph, paragraph (3) of Article 51-4 and paragraph (8) of Article 51-12 referred to as “permission, approval, etc.”), inspection or fulfillment of conditions, shall prove to the customs, at the time of filing of the application form referred to in paragraph (1), that the permission, approval, etc. has been obtained, that the inspection has been completed or that the conditions have been fulfilled.

９Paragraph (2) of Article 59-20 applies mutatis mutandis when the first sentence of paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Act and Article 67-19 (Special provisions for import declaration) of the Act apply mutatis mutandis pursuant to the provisions of paragraph (3) of Article 43-3 of the Act. In this case, the term “The import declaration referred to in the preceding paragraph (including documents provided for in Article 68 (Documents to be submitted at the time of export or import declaration) of the Act and documents required to be submitted at the time of import declaration pursuant to the provisions of the Act or other laws and regulations concerning customs duty) shall be filed” in paragraph (2) of Article 59-20 is deemed to be replaced with “The documents provided for in Article 36-3 (excluding paragraph (9) shall be submitted)”.

(Procedures for extension of period during which foreign goods may be stored without approval)

Article 36-4.A person who requests the Director General of Customs to designate the period pursuant to the provisions of paragraph (1) of Article 43-3 (Approval of storage of foreign goods) of the Act shall submit an application form stating the matters as set forth in the following items with respect to goods for which the person seeks the designation of period, to the Director General of Customs having jurisdiction over the location of a customs warehouse where the goods are to be stored; provided, however, that if the Director General of Customs finds that any of the matters set forth in the following items is unnecessary to be stated in consideration of the circumstances under which goods are brought into or out of a customs warehouse, the Director General of Customs may have the matters found unnecessary to be stated omitted:

(i)the marks, numbers, descriptions and quantities of the goods;

(ii)the place of origin and shipment of the goods;

(iii)the name or registered mark of a vessel or aircraft on which the goods were loaded;

(iv)the place where the goods are stored;

(v)the period necessary to be extended and the reason therefor;

(vi)any other relevant matters.

(Procedures for notification of increase, decrease, etc. in storage capacity of goods)

Article 37.The notification referred to in paragraph (1) of Article 44 (Increase, decrease, etc. in storage capacity of goods of a customs warehouse) of the Act shall be made by submitting to the customs a document stating the name and location of a customs warehouse subject to the notification and increase or decrease in the storage capacity of goods, and an outline of, and the reason for the work to be performed, accompanied by a plan or drawing that clarifies the outline; provided, however, that when the Director General of Customs finds that the plan or drawing is unnecessary to be attached on the grounds that the increase or decrease or the outline of the work is evident or on other grounds, the Director General of Customs may have the plan or drawing omitted.

(Procedures for exemption from liability for payment of customs duty of a person who has obtained permission of a customs warehouse)

Article 38.The person who seeks approval provided for in the proviso to paragraph (1) of Article 45 (Exemption from liability for payment of customs duty of a person who has obtained permission of a customs warehouse) of the Act shall submit to the Director General of Customs an application form stating the marks, numbers, descriptions and quantities of goods for which the person seeks the approval, the place where they are stored, and the date and time of, the means of and the reason for destruction.

(Notification when foreign goods have been lost)

Article 38-2.The notification prescribed in paragraph (3) of Article 45 (Liability for payment of customs duty, etc. of a person who has obtained permission) of the Act shall be made by submitting to the Director General of Customs a written notification stating the matters as set forth in the following:

(i)the name and location of a customs warehouse where foreign goods lost were stored;

(ii)the marks, numbers, descriptions, quantities and values of foreign goods lost;

(iii)the place where foreign goods lost were stored;

(iv)the date on which foreign goods were lost and the cause thereof.

(Notification of suspension or discontinuance of business)

Article 39.The notification prescribed in Article 46 (Notification of suspension or discontinuance of customs warehousing business) of the Act shall be made in writing, stating the name and location of a customs warehouse the business of which is to be suspended or discontinued, the period of the suspension or the date of the discontinuance, and the date on which foreign goods stored in the customs warehouse, if any, are to be completely removed therefrom.

(2)When a person who has made the notification of suspension of customs warehousing business pursuant to the provisions of the preceding paragraph seeks to resume the business, the person shall notify this to the Director General of Customs in advance.

(Procedures for approval of succession of permission of a customs warehouse)

Article 39-2.A person who seeks approval prescribed in paragraph (2) of Article 48-2 (Succession of permission) of the Act shall submit an application form stating the matters as set forth in the following to the Director General of Customs who has given permission of the customs warehouse subject to the succession for which the person seeks the approval:

(i)the name of a decedent and the name and location of the customs warehouse;

(ii)the date of inheritance;

(iii)any other relevant matters.

(2)A person who seeks approval prescribed in paragraph (4) of Article 48-2 of the Act shall submit an application form stating the matters as set forth in the following to the Director General of Customs who has given permission of the customs warehouse subject to the succession for which the person seeks the approval:

(i)the name and location of the customs warehouse;

(ii)the name and address of a juridical person that seeks to carry out merger or split-up or the name and address of a person who seeks to transfer the customs warehousing business, and the name and address of a juridical person that survives the merger, is established as a result of the merger or succeeds that business after the split-up, or the name and address of a person to whom the business is transferred;

(iii)the scheduled date of merger, split-up or transfer of the customs warehousing business;

(iv)any other relevant matters.

(3)The application form provided for in the preceding two paragraphs shall be accompanied by a document sufficient to prove the credibility of a person who submits the application form (hereinafter in this paragraph referred to as “applicant”) and other relevant documents; provided, however, that when the Director General of Customs finds that any of the documents is unnecessary to be accompanied in consideration of the applicant’s financial resources and other circumstances, the Director General of Customs may have the documents found unnecessary to be accompanied omitted.

(4)The Director General of Customs may, at the time of giving approval pursuant to the provisions of paragraph (2) or (4) of Article 48-2 of the Act, revoke or alter the conditions that, pursuant to the provisions of paragraph (3) of Article 35 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 36), have been attached to the permission of a customs warehouse subject to the succession for which the approval is sought (including the conditions altered or newly attached under this paragraph), or may attach new conditions. In this case, paragraph (4) of Article 35 applies mutatis mutandis.

(Mutatis mutandis application of provisions concerning a designated customs area)

Article 40.Article 34 applies mutatis mutandis to a customs warehouse.

(Procedures for notification of a place where a person seeks to store foreign goods, etc.)

Article 41.The notification prescribed in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act shall be made by submitting to the Director General of Customs a written notification stating the matters as set forth in the following:

(i)the domicile or residence and name of a person who makes the notification;

(ii)the date on which the approval referred to in paragraph (1) of Article 50 of the Act was given;

(iii)the name, location, composition, number of structures and total floor space of a place where a person seeks to perform the acts provided for in paragraph (1) of Article 42 (Permission of a customs warehouse) of the Act (in the next item and in the next paragraph referred to as “notified warehouse”);

(iv)the kinds of goods that a person seeks to store in the notified warehouse;

(v)other matters prescribed by the Ministry of Finance Order.

(2)The written notification referred to in the preceding paragraph shall be accompanied by documents as set forth in the following; provided, however, that if the Director General of Customs finds that any of the documents are unnecessary to be accompanied on the grounds that the written notification referred to in the preceding paragraph clearly indicates that the notified warehouse meets the criteria specified by the Ministry of Finance Order as provided for in paragraph (1) of Article 50 of the Act or on other grounds, the Director General of Customs may have the documents found unnecessary to be accompanied omitted:

(i)the plan or drawing of the notified warehouse and of its vicinity;

(ii)anticipated use of the place as the notified warehouse;

(iii)if the notified warehouse is used for commercial purposes, a rule for storage of goods and a table of storage fees;

(iv)other documents specified by the Ministry of Finance Order.

(Procedures, etc. for application for approval pertaining to special provisions for permission of a customs warehouse)

Article 42.The following matters shall be stated in an application form provided for in paragraph (3) of Article 50 (Special provisions for permission of a customs warehouse) of the Act:

(i)the domicile or residence and name of a person who seeks the approval referred to in paragraph (1) of Article 50 of the Act (hereinafter in this Article referred to as “applicant”);

(ii)the name and location of a customs warehouse the permission of which has been given under paragraph (1) of Article 42 (Permission of a customs warehouse) of the Act;

(iii)other matters specified by the Ministry of Finance Order.

(2)The application form referred to in the preceding paragraph shall be accompanied by the rule referred to in item (iii) of Article 51 (Requirements for approval) of the Act; provided, however, that this does not apply when the Director General of Customs finds that the rule is unnecessary to be accompanied on the grounds that the applicant has obtained the approval referred to in paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act or on other grounds.

(3)If the applicant is a juridical person, the application form referred to in paragraph (1) shall be accompanied by a certificate of registered matters of the juridical person; provided, however, that this does not apply if the Director General of Customs finds that the certificate is unnecessary to be accompanied on the grounds that the applicant has obtained the approval referred to in paragraph (1) of Article 61-5 of the Act or paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act or on the grounds that the applicant has obtained the authorization referred to in paragraph (1) of Article 79 (Authorization of customs brokers) of the Act, or on other grounds.

(4)When the application form referred to in paragraph (1) has been filed, if the Director General of Customs has approved the application, the Director General of Customs shall notify this to the applicant in writing, whereas if the Director General of Customs has elected not to approve it, the Director General of Customs shall notify this and the reason therefor to the applicant in writing.

(5)A person who has obtained the approval referred to in paragraph (1) of Article 50 of the Act (referred to as “holder of approval” in item (i) of Article 43-2, Article 44 and paragraph (1) of Article 44-2), if any change occurs in any of the matters related to the approval, as set forth in item (i) of paragraph (1), shall notify this to the Director General of Customs who has given the approval, without delay.

(Procedures for renewal of approval of a holder of approval)

Article 43.A person who seeks renewal of the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act in accordance with the provisions of paragraph (4) of that Article shall submit an application form stating the person’s domicile or residence and name to the Director General of Customs who has given the approval.

(Procedures for notification of discontinuance of application of special provisions for permission of a customs warehouse)

Article 43-2.The notification prescribed in Article 52-2 (Notification of discontinuance of application of special provisions for permission of a customs warehouse) of the Act shall be made by submitting to the Director General of Customs a written notification stating matters as set forth in the following:

(i)the domicile or residence and name, of a holder of approval who makes the notification;

(ii)that application of paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act is no longer necessary;

(iii)the date on which the approval referred to in paragraph (1) of Article 50 of the Act was given;

(iv)other matters specified by the Ministry of Finance Order.

(Procedures for revocation of approval)

Article 44.When the Director General of Customs, pursuant to the provisions of paragraph (1) of Article 54 (Revocation of approval, etc.) of the Act, revokes the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act, the Director General of Customs shall notify this and the reason therefor to a holder of approval in writing.

(Technical replacement of terms, etc.)

Article 44-2.Technical replacement of terms of paragraphs (1) to (5) of Article 48-2 (Succession of approval) of the Act when applied mutatis mutandis pursuant to Article 55 (Mutatis mutandis application of provisions on succession of permission) of the Act for a holder of approval is as prescribed in the following table:

Provisions of the Act	Terms or phrases to be replaced	Terms or phrases to replace
Paragraph (1) of Article 48-2	on that permission	on the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse)
Paragraph (1) of Article 48-2	the permission of	the approval of
Paragraph (2) of Article 48-2	the permission of a customs warehouse	the approval referred to in paragraph (1) of Article 50
Paragraph (2) of Article 48-2	the Director General of Customs	the Director General of Customs who has given the approval
Paragraph (3) of Article 48-2	falls under any of the items of Article 43 (Requirements for permission), the Director General of Customs may elect not to give the approval referred to in the preceding paragraph	does not meet any of the items of Article 51 (Requirements for approval), the Director General of Customs shall not give the approval referred to in the preceding paragraph
Paragraph (4) of Article 48-2	the business as	the business of the holder of approval as
	the Director General of Customs	the Director General of Customs who has given the approval referred to in paragraph (1) of Article 50
	notwithstanding the provisions of item (i) or (iii) of paragraph (1) of Article 47 (Invalidation of permission),	(deleted)
	on the permission	on the approval referred to in paragraph (1) of that Article
Paragraph (5) of Article 48-2	falls under any of the items of Article 43, the Director General of Customs may elect not to give the approval referred to in the preceding paragraph	does not meet any of the items of Article 51, the Director General of Customs shall not give the approval referred to in the preceding paragraph

(2)Paragraphs (1) to (3) of Article 39-2 apply mutatis mutandis to a person who seeks approval prescribed in paragraph (2) or (4) of Article 48-2 of the Act, as applied mutatis mutandis pursuant to Article 55 of the Act. In this case, the term “permission of the customs warehouse” in paragraph (1) of Article 39-2 is deemed to be replaced with “the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act,”; the term “the name of a decedent and the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and domicile or residence of a holder of approval (i.e., a holder of approval provided for in paragraph (1) of Article 50 of the Act; the same applies in the next paragraph) who is a decedent”; the term “permission of the customs warehouse” in paragraph (2) of that Article is deemed to be replaced with “approval referred to in paragraph (1) of Article 50 of the Act,”; the term “the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and address of a holder of approval seeking to carry out the merger or split-up or seeking to transfer the customs warehousing business”; the terms “the name and address of a juridical person that seeks to carry out merger or split-up or the name and address of a person who seeks to transfer the customs warehousing business, and the name and address of a juridical person that survives the merger,” and “that business after the split-up” in item (ii) of that paragraph are deemed to be replaced with “the name and address of a juridical person that survives the merger,” and “the customs warehousing business of the holder of approval referred to in the preceding item after the split-up”, respectively; and the term “the customs warehousing business” in item (iii) of that paragraph is deemed to be replaced with “the customs warehousing business of the holder of approval referred to in item (i) is”.

Section 4 Customs Factories

(Notification of operations under customs procedures)

Article 45.Notification at the time of commencement of operations under customs procedures, as prescribed in Article 58 (Notification of operations under customs procedures) of the Act shall be made in writing, stating the types and period of the operations, the marks, numbers and descriptions of goods that a person seeks to use for the operations, whether these goods are domestic goods or foreign goods and the quantities of the goods; provided, however, that if the Director General of Customs finds that the notification is unnecessary to be made in writing in consideration of the types of the operations, the nature of goods used for the operations and other circumstances, the Director General of Customs may have the notification made orally.

(2)Notification at the time of completion of the operations under customs procedures, as prescribed in Article 58 of the Act shall be made in writing, stating the types and duration of the operations, the marks, numbers and descriptions of goods used for the operations, whether the goods are domestic goods or foreign goods and the quantities of the goods, and the marks, numbers, descriptions and quantities of products obtained through the operations.

(Designation of foreign goods to be manufactured through the operations under customs procedures)

Article 46.Foreign goods to be prescribed by Cabinet Order as those to be manufactured through the operations under customs procedures provided for in Article 58-2 (Special provisions for declaration for duty payment, etc. for products manufactured through operations under customs procedures) of the Act are those foreign goods as set forth in the following:

(i)foreign goods for which customs duty is anticipated to be exempted pursuant to the provisions of the Tariff Act or other laws concerning customs duty;

(ii)foreign goods anticipated to be loaded, under the provisions of paragraph (1) of Article 23 (Loading of vessel’s or aircraft’s stores that are foreign goods) of the Act, as foreign goods on board a vessel or aircraft provided for in that paragraph.

(Application, etc. for approval of use of domestic goods in combination with foreign goods)

Article 47.The cases in which approval provided for in paragraph (2) of Article 59 (Use of domestic goods in combination with foreign goods) of the Act may be given are those cases in which use of foreign goods in combination with domestic goods of the same kind as the foreign goods results in products having the same quality as the products that would be produced had only foreign goods been used as raw materials and it is found that, in consideration of the nature, process, etc. of the operations, there is unavoidable reason for such combined use of the domestic goods and that the proportion of quantity of products to that of raw materials can precisely be ascertained.

(2)A person who seeks the approval referred to in the preceding paragraph shall submit to the Director General of Customs an application form, stating the descriptions and qualities of the foreign goods and domestic goods that the person seeks to use in combination with the foreign goods, a proportion of quantity of the products to that of the raw materials and the period for which the person seeks application of paragraph (2) of Article 59 of the Act.

Article 48.Deleted.

(Procedures for permission of operations under customs procedures outside a customs factory)

Article 49.A person who seeks permission prescribed in paragraph (1) of Article 61 (Operations under customs procedures performed outside a customs factory) of the Act shall submit to the Director General of Customs an application form, stating the descriptions of goods for which the person seeks permission (or, when the person seeks approval each time that paragraph applies and when the Director General of Customs finds it necessary in consideration of the nature of the operations, then the marks, numbers, descriptions and quantities of the goods), the types, period and place of, and the reason for the operations under customs procedures performed outside the customs factory and the descriptions of products to be manufactured through the operations (if the Director General of Customs finds it necessary, the descriptions and quantities of the products).

(2)The Director General of Customs may, at the time of giving the permission referred to in the preceding paragraph, attach conditions thereto. In this case, paragraph (4) of Article 35 applies mutatis mutandis.

(3)The Director General of Customs, if it is found necessary due to any change in the schedule of the operations under customs procedures or other circumstances, may, upon receipt of application, change the period or place that has been designated pursuant to the provisions of paragraph (1) of Article 61 of the Act.

(4)The application referred to in the preceding paragraph shall be made in writing, stating the circumstances referred to in that paragraph and the period or place that the person seeks to change.

(Procedures for reporting on a designated customs factory)

Article 49-2.The matters set forth in the following shall be stated in a written report provided for in paragraph (2) of Article 61-2 (Simplified procedures for a designated customs factory) of the Act:

(i)the descriptions and quantities of each of the raw materials being foreign goods, specified by the Director General of Customs under paragraph (1) of Article 61-2 of the Act (hereinafter in this Article referred to as “raw materials”), that have been carried over from the previous month, that have been brought into the customs factory in the current month, that have been removed from the customs factory in the current month (excluding those removed for the operations at a place outside the customs factory as provided for in paragraph (1) of Article 61 (Operations under customs procedures performed outside a customs factory) of the Act (hereinafter in this Article referred to as “outside operations”)) and that have been used for the operations under customs procedures (including those removed for outside operations) in the current month;

(ii)the descriptions and quantities of unused raw materials that are carried over to the next month and the descriptions and quantities of these unused raw materials to which the approval of the Director General of Customs prescribed in paragraph (1) of Article 43-3 (Approval for storage of foreign goods) of the Act, as applied mutatis mutandis pursuant to Article 61-4 of the Act has been given;

(iii)the descriptions and quantities of goods in process of raw materials that have been carried over from the previous month (including goods in process for outside operations);

(iv)the descriptions and quantities of each of the products being foreign goods, specified by the Director General of Customs pursuant to the provisions of paragraph (1) of Article 61-2 of the Act, that have been carried over from the previous month, that have been manufactured in the current month, that have been reshipped to a foreign country in the current month, that have been removed from the customs factory in the current month for any reason other than the reshipment, and that have been carried over to the next month.

(2)The Director General of Customs, if it is found necessary in consideration of the type of operations under customs procedures and other circumstances, may modify the matters to be stated in the written report referred to in the preceding paragraph so that the actual circumstances of the operations may be reflected in the matters set forth in the items of that paragraph.

(3)When the Director General of Customs has designated the special period referred to in paragraph (2) of Article 61-2 of the Act, the matters set forth in paragraph (1) shall be stated in the written report referred to in that paragraph on the basis of the special period.

(Obligation of record keeping)

Article 50.Matters as specified in the following items shall be entered in the books provided for in Article 61-3 (Obligation of record keeping) of the Act, according to the category of cases as set forth respectively therein:

(i)when foreign goods have been brought into a customs factory: the marks, numbers, descriptions, quantities and values of the goods, the date on which the goods were brought into the customs factory and, if approval for storage of the goods in the customs factory or approval for use of the goods for operations under customs procedures has been given, the date of the approval and the number of the written approval;

(ii)when foreign goods have been used for processing or manufacturing: the marks, numbers, descriptions and quantities of the foreign goods and the date on which they were used;

(iii)when processing or manufacturing with respect to foreign goods has been completed: the marks, numbers, descriptions and quantities of products obtained through the processing and manufacturing and the date on which the processing or manufacturing was completed;

(iv)when foreign goods have been removed to a place other than a customs factory with the permission given pursuant to the provisions of paragraph (1) of Article 61 (Operations under customs procedures performed outside a customs factory) of the Act: the place to which they were removed and their marks, numbers, descriptions and quantities;

(v)when import permission prescribed in Article 67 (Export or import permission) of the Act has been given: the marks, numbers, descriptions and quantities of the goods, the date of the permission and the number of the permit;

(vi)when approval prescribed in paragraph (1) of Article 73 (Approval of withdrawal of goods prior to import permission) of the Act has been given: the marks, numbers, descriptions and quantities of the goods, the date of the approval and the number of the written approval;

(vii)when foreign goods have been removed from a customs factory: the marks, numbers, descriptions, quantities and values of the goods, the date and purpose of the removal, the date on which permission or approval required for the removal was given and the number of the permit or written approval.

(2)When the Director General of Customs finds that any of the matters specified in the items of the preceding paragraph are unnecessary to be stated on the grounds of the nature of goods, the type of operations under customs procedures or other circumstances, the Director General of Customs may have the matters found unnecessary to be stated omitted.

(3)Entry of the matters specified in item (i) of paragraph (1) may be replaced with keeping, at a customs factory, documents or copies thereof that certify the approval of the Director General of Customs prescribed in paragraph (1) of Article 43-3 (Approval for storage of foreign goods) of the Act, as applied mutatis mutandis pursuant to Article 61-4 of the Act, and entry of the matters specified in item (ii) of paragraph (1) may be done by adding the required matters to the documents kept by a person concerned.

(4)Entry of the matters specified in items (iv) to (vi) of paragraph (1) may be replaced with preservation of documents that certify the permission or approval provided for in these items and other relevant documents or copies thereof, kept by a person who has obtained permission of a customs factory.

(5)In the case of a customs factory that has been designated under paragraph (1) of Article 61-2 (Simplified procedures for a designated customs factory) of the Act, matters required to be entered in the books referred to in paragraph (1) are, in addition to the matters specified in the items of paragraph (1), the name or registered mark of a vessel or aircraft on which foreign goods that are brought into or out of the customs factory (limited to those foreign goods specified under paragraph (1) of that Article; hereinafter the same applies in this paragraph) were loaded or are to be loaded, the date of entry into, or departure from the port of the vessel or aircraft and, if foreign goods that are brought into the customs factory are those subject to customs transit, the number of a written approval of the customs transit.

(Mutatis mutandis application of provisions concerning a customs warehouse)

Article 50-2.Articles 35 to 36-3 and Articles 37 to 39-2 apply mutatis mutandis to a customs factory. In this case, the term “the kinds of goods that the person seeks to store in the warehouse” in item (ii) of paragraph (1) of Article 35 is deemed to be replaced with “the types of operations under customs procedures in the warehouse and the kinds of goods to be used for the operations” and the term “a rule for storage of goods and a table of storage fees” in item (iv) of paragraph (2) of that Article is deemed to be replaced with “a rule for use and a table of user fees”.

(Procedures for notification of a place where a person seeks to perform operations under customs procedures)

Article 50-3.A notification prescribed in paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act is to be made by submitting to the Director General of Customs a written notification stating the matters as set forth in the following:

(i)the domicile or residence and name of a person who makes the notification;

(ii)the date on which the approval referred to in paragraph (1) of Article 61-5 of the Act was given;

(iii)the name, location, composition, number of structures and total floor space of the place where a person seeks to perform operations under customs procedures (referred to as “notified factory” in the next item and in the next paragraph);

(iv)the types of operations under customs procedures at a notified factory and the kinds of goods used for the operations;

(v)other matters specified by the Ministry of Finance Order.

(2)The written notification referred to in the preceding paragraph shall be accompanied by documents set forth in the following; provided, however, that if the Director General of Customs finds that any of the documents is unnecessary to be accompanied on the grounds that it is evident from the written notification referred to in the preceding paragraph that the notified factory meets the criteria specified by the Ministry of Finance Order as provided for in paragraph (1) of Article 61-5 of the Act or on other grounds, the Director General of Customs may have the documents found unnecessary to be accompanied omitted:

(i)the plan or drawing of a notified factory and of its vicinity;

(ii)the anticipated use of the place as a notified factory;

(iii)if a notified factory is used for commercial purposes, a rule for use of the factory and a table of user fees;

(iv)other documents specified by the Ministry of Finance Order.

(Procedures, etc. for application for approval of special provisions for permission of a customs factory)

Article 50-4.The matters set forth in the following shall be stated in an application form provided for in paragraph (3) of Article 61-5 (Special provisions for permission of a customs factory) of the Act:

(i)the domicile or residence and name of a person who seeks the approval referred to in paragraph (1) of Article 61-5 of the Act (hereinafter in this Article referred to as “applicant”);

(ii)the name and location of a customs factory the permission of which has been given under paragraph (1) of Article 56 (Permission of a customs factory) of the Act;

(iii)other matters specified by the Ministry of Finance Order.

(2)The application form referred to in the preceding paragraph shall be accompanied by the rule referred to in item (iii) of Article 51 (Requirements for approval) of the Act, as applied mutatis mutandis pursuant to Article 62 of the Act; provided, however, that this does not apply if the Director General of Customs finds that the rule is unnecessary to be accompanied on the grounds that the applicant has obtained the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act or on other grounds.

(3)If the applicant is a juridical person, the application form referred to in paragraph (1) shall be accompanied by a certificate of registered matters of the juridical person; provided, however, that this does not apply if the Director General of Customs finds that the certificate is unnecessary to be accompanied on the grounds that the applicant has obtained the approval referred to in paragraph (1) of Article 50 of the Act or paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act or that the applicant has obtained the authorization referred to in paragraph (1) of Article 79 (Authorization of customs brokers) of the Act, or on other grounds.

(4)When the application form referred to in paragraph (1) has been filed, if the Director General of Customs has approved the application, the Director General of Customs shall notify this to the applicant in writing, whereas if the Director General of Customs has elected not to approve the application, the Director General of Customs shall notify this and the reason therefor to the applicant in writing.

(5)If any change occurs in the matters subject to the approval, as set forth in item (i) of paragraph (1), a person who has obtained the approval referred to in paragraph (1) of Article 61-5 of the Act (referred to as “holder of approval” in paragraph (2) of Article 51) shall notify this to the Director General of Customs who has given the approval, without delay.

(Procedures for renewal of approval of a holder of approval)

Article 50-5.A person who seeks under paragraph (4) of Article 61-5 (Special provisions for permission of a customs factory) of the Act, renewal of the approval referred to in paragraph (1) of that Article shall file an application form stating the domicile or residence and name of that person with the Director General of Customs who has given the approval.

(Technical replacement of terms, etc.)

Article 51.Technical replacement of terms of Articles 51 to 55 (Requirements for approval; Improvement measures relating to a rule, etc.; Notification of discontinuance of application of special provisions for permission of a customs warehouse; Invalidation of approval; Revocation of approval, etc.; Mutatis mutandis application of provisions on succession of permission) of the Act when applied mutatis mutandis pursuant to Article 62 (Mutatis mutandis application of provisions on special provisions for permission of a customs warehouse) of the Act with respect to the approval prescribed in paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act is as provided for in the following table:

Provisions of the Act	Terms or phrases to be replaced	Terms or phrases to replace
Item (i)(c) of Article 51	permission)	permission), as applied mutatis mutandis pursuant to Article 61-4
Item (ii) of Article 53	paragraph (1) of Article 42 (Permission of a customs warehouse)	paragraph (1) of Article 56 (Permission of a customs factory)

(2)Article 43-2 applies mutatis mutandis to a notification prescribed in Article 52-2 of the Act, as applied mutatis mutandis pursuant to Article 62 of the Act; Article 44 applies mutatis mutandis to revocation of the approval referred to in paragraph (1) of Article 61-5 of the Act pursuant to the provisions of paragraph (1) of Article 54 of the Act, as applied mutatis mutandis pursuant to Article 62 of the Act; paragraph (1) of Article 44-2 applies mutatis mutandis to the technical replacement of terms pertaining to paragraphs (1) to (5) of Article 48-2 (Succession of permission) of the Act when applied, with respect to a holder of approval, mutatis mutandis pursuant to Article 55 of the Act, as applied mutatis mutandis pursuant to Article 62 of the Act; paragraph (2) of Article 44-2 applies mutatis mutandis to a person who seeks approval prescribed in paragraph (2) or (4) of Article 48-2 of the Act, as applied mutatis mutandis pursuant to Article 55 of the Act that applies mutatis mutandis pursuant to Article 62 of the Act. In this case, the term “paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act” in item (ii) of Article 43-2 is deemed to be replaced with “paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act”; the term “paragraph (1) of Article 50 of the Act” in item (iii) of that Article is deemed to be replaced with “paragraph (1) of Article 61-5 of the Act”; the term “paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse)” in the column of paragraph (1) of Article 48-2 of the table of paragraph (1) of Article 44-2 is deemed to be replaced with “paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory)”; the term “paragraph (1) of Article 50” in the column of paragraph (2) of Article 48-2 of that table is deemed to be replaced with “paragraph (1) of Article 61-5”; the term “approval)” in the column of paragraph (3) of Article 48-2 of that table is deemed to be replaced with “approval), as applied mutatis mutandis pursuant to Article 62 (Mutatis mutandis application of provisions on special provisions for permission of a customs warehouse)”; the terms “customs warehousing business” and “paragraph (1) of Article 50” in the column of paragraph (4) of Article 48-2 of that table are deemed to be replaced with “business of the customs factory” and “paragraph (1) of Article 61-5”, respectively; the term “Article 51” in the column of paragraph (5) of Article 48-2 of that table is deemed to be replaced with “Article 51, as applied mutatis mutandis pursuant to Article 62”; in paragraph (2) of Article 44-2, the terms “the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act”, “a holder of approval (i.e., a holder of approval provided for in paragraph (1) of Article 50 of the Act; the same applies in the next paragraph)”, “approval referred to in paragraph (1) of Article 50 of the Act”, “a holder of approval who seeks to carry out the merger or split-up or who seeks to transfer the customs warehousing business”, “the name and address of a holder of approval”, “customs warehouse of a holder of the approval referred to in the preceding item” and “the customs warehousing business of a holder of the approval referred to in item (i)” are deemed to be replaced respectively with “the approval referred to in paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act”, “a person who has obtained the approval referred to in paragraph (1) of Article 61-5 of the Act”, “approval referred to in paragraph (1) of Article 61-5 of the Act”, “of a person who has obtained the approval referred to in paragraph (1) of Article 61-5 of the Act, seeking to carry out the merger or split-up or of a holder of approval who has obtained the approval referred to in that paragraph, seeking to transfer the business of customs factory”, “the name and address of a person who has obtained the approval referred to in that paragraph”, “customs factory of a person who has obtained the approval referred to in the preceding item” and “the business of the customs factory of a person who has obtained the approval referred to in item (i)”.

Section 5 Customs Exhibition Sites

(Designation of exhibition, etc.)

Article 51-2.Expositions, fairs or other similar events to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 62-2 (Permission of a customs exhibition site) of the Act are international expositions held under international conventions concerning international exhibitions, and expositions, fairs or other similar events hosted by international organizations, the Japanese or foreign governments or local public entities, general incorporated associations or general incorporated foundations and other equivalent expositions, fairs or other similar events specified by the Ministry of Finance Order (hereinafter collectively referred to as “exhibition, etc.”).

(Goods that may be brought into a customs exhibition site, etc.)

Article 51-3.Foreign goods to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 62-2 (Permission of a customs exhibition site) of the Act are those foreign goods brought into a customs exhibition site for construction, maintenance or removal of facilities for exhibition, etc. or for management of exhibition, etc., other than those not permitted to be brought into a customs exhibition site under other laws and regulations.

(2)The acts set forth in the items of paragraph (3) of Article 62-2 of the Act, that are to be prescribed by Cabinet Order are storage, loading, unloading, transportation, inspection of contents, repacking, sorting and other normal handling operations, display and use of foreign goods provided for in the preceding paragraph; provided, however, that if the foreign goods fall under those set forth in the following, the acts to be so prescribed are storage, loading, unloading, transportation, inspection of contents, repacking, sorting and other normal handling operations of the foreign goods:

(i)goods that are sold or consumed, or are displayed or used with compensation (including goods set forth in item (iii)-3 of Article 14 (Unconditional exemption from customs duty on official catalogues, etc.) of the Tariff Act or in items (v)-2(a) and (v)-2(b) of paragraph (1) of Article 15 (Exemption from customs duty on goods for expositions, etc. intended to be used for specific purposes) of the Tariff Act, but excluding goods specified by the Ministry of Finance Order);

(ii)machinery, equipment and apparatus (including transport equipment) used for construction or removal of exhibition halls, office buildings or other facilities in a customs exhibition site that is used as the site for exhibition, etc. other than international exhibitions held under conventions concerning international exhibitions.

(Approval of foreign goods that are brought into a customs exhibition site)

Article 51-4.A person who seeks approval of the Director General of Customs pursuant to the provisions of paragraph (1) of Article 62-3 (Procedures for bringing foreign goods into a customs exhibition site) of the Act shall, at the time when the person seeks to bring foreign goods into a customs exhibition site, file with the Director General of Customs a declaration form stating the matters as set forth in the following:

(i)the marks, numbers and descriptions of goods, the quantities and values equivalent to those that form the basis for duty assessment of these goods and their classification codes for the purpose of application of Appended Table of the Tariff Act;

(ii)the places of origin and shipment, of goods and the domicile or residence and name of a consignor;

(iii)the purpose of using goods;

(iv)any other relevant matters.

(2)A person who seeks the approval referred to in the preceding paragraph shall attach to the declaration form referred to in that paragraph, documents concerning goods for which the person seeks the approval, as provided for in paragraph (1) of Article 61 (excluding documents specified in the items of that paragraph), if required.

(3)A person who seeks the approval referred to in paragraph (1), if goods for which the person seeks the approval fall under those that require, pursuant to the provisions of other laws and regulations, permission, approval, etc., inspection or fulfillment of conditions for bringing into a customs exhibition site, shall, at the time of filing of the declaration form referred to in that paragraph, prove to the customs that the permission, approval, etc. has been obtained, that the inspection has been completed or that the conditions have been fulfilled.

(4)Paragraph (9) of Article 36-3 applies mutatis mutandis when paragraph (3) of Article 43-3 (Approval for storage of foreign goods) of the Act applies mutatis mutandis by replacing certain terms pursuant to Article 62-7 (Mutatis mutandis application of provisions on a customs warehouse and customs factory) of the Act. In this case, the term “Article 36-3 (excluding paragraph (9))” in paragraph (9) of Article 36-3 is deemed to be replaced with “Article 51-4 (excluding paragraph (4))”.

(Restrictions on places for storage of goods for sale, etc.)

Article 51-5.When the Director General of Customs seeks to restrict a place for storage of goods pursuant to the provisions of paragraph (1) of Article 62-4 (Restrictions, etc. on places for storage of goods for sale, etc.) of the Act, the Director General of Customs shall deliver a document stating goods subject to the restrictions, place where they are to be stored and other necessary matters to a person who has brought the goods into a customs exhibition site.

(2)The cases to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 62-4 of the Act are those cases in which foreign goods brought into a customs exhibition site are reshipped to a foreign country for sale.

(Procedures for permission of use of goods outside a customs exhibition site)

Article 51-6.A person who seeks permission prescribed in Article 62-5 (Permission of use outside a customs exhibition site) of the Act shall file with the Director General of Customs an application form stating the descriptions and quantities of goods for which the person seeks that permission and the purpose, period and place of their use outside a customs exhibition site.

(2)Paragraphs (2) to (4) of Article 49 apply mutatis mutandis to permission of use of goods outside a customs exhibition site.

(Obligation of record keeping)

Article 51-7.The matters set forth in the following items shall be entered in the books prescribed in Article 61-3 (Obligation of record keeping) of the Act, as applied mutatis mutandis pursuant to Article 62-7 (Customs exhibition sites) of the Act, according to the category of cases as set forth respectively in these items:

(i)when foreign goods have been brought into a customs exhibition site: the marks, numbers, descriptions, quantities, values and purposes of use, of the goods, the date on which the goods were brought into the customs exhibition site, the date on which the approval referred to in paragraph (1) of Article 62-3 (Procedures for bringing foreign goods into a customs exhibition site) of the Act was given, the number of the written approval and the address and name of a person who has brought the goods into the customs exhibition site;

(ii)when the acts provided for in paragraph (4) of Article 62-3 (Procedures for bringing foreign goods into a customs exhibition site) of the Act have been performed: the types, details and date of the acts and the marks, numbers, descriptions, quantities and purposes of use, of goods associated with the acts;

(iii)when the place for storage has been restricted under paragraph (1) of Article 62-4 (Restrictions, etc. on places for storage of goods for sale, etc.) of the Act: the place for storage so restricted and other matters associated with the restrictions;

(iv)when foreign goods have been used for the purpose of changing their nature or shape: the descriptions, quantities and date of use, of the foreign goods;

(v)when foreign goods used have undergone any change in their nature or shape: the marks, numbers, descriptions and quantities, of the goods after the change and the date on which the change was completed;

(vi)when permission to use foreign goods outside a customs exhibition site has been given pursuant to the provisions of Article 62-5 (Permission of use outside a customs exhibition site) of the Act: the place and period subject to the permission, the descriptions and quantities of the goods, the date of permission and the number of the permit;

(vii)when import permission prescribed in Article 67 (Export or import permission) of the Act has been given: the marks, numbers, descriptions and quantities of the goods, the date of permission and the number of the permit;

(viii)when approval prescribed in paragraph (1) of Article 73 (Approval of withdrawal of goods prior to import permission) of the Act has been given: the marks, numbers, descriptions and quantities of the goods, the date of the approval and the number of the written approval;

(ix)when foreign goods have been removed from a customs exhibition site (excluding the case of item (vi)): the marks, numbers, descriptions, quantities and values of the goods, the date and purpose of the removal, the date of permission or approval required for the removal and the number of the permit or written approval.

(2)Entry in books of the matters specified in items (i), (iii) and (vi) to (viii) of the preceding paragraph may be replaced with preservation of documents that certify the permission or approval provided for in these items or other relevant documents or copies thereof, kept by a person who has obtained permission of a customs exhibition site, and entry in books of the matters provided for in items (iv) and (ix) of that paragraph (excluding entry of the matters provided for in item (ix) of that paragraph, related to the goods referred to in item (v) of that paragraph) may be replaced with addition of required matters to documents that certify the approval referred to in item (i) of that paragraph or to other relevant documents or copies thereof, kept by that person.

(Mutatis mutandis application of provisions concerning a customs warehouse)

Article 51-8.Articles 35 and 37 to 39-2 apply mutatis mutandis to a customs exhibition site. In this case, the term “if the warehouse for which permission is sought is used for commercial purposes, a rule for storage of goods and a table of storage fees” in item (iv) of paragraph (2) of Article 35 is deemed to be replaced with “a document stating the name, purpose, details, period of exhibition, etc. (i.e., the exhibition, etc. provided for in Article 51-2) and the name of a person who holds the exhibition, etc.”.

Section 6 Integrated Customs Areas

(Application for permission of an integrated customs area)

Article 51-9.A juridical person that seeks permission prescribed in paragraph (1) of Article 62-8 (Permission of an integrated customs area) of the Act shall file an application form stating the matters set forth in the following with the Director General of Customs having jurisdiction over the location of a unit of land and structures and other facilities constructed thereon (hereinafter referred to as “unit of land, etc.”) for which the juridical person seeks the permission:

(i)the name and location of the unit of land, etc. and its size;

(ii)the name of a juridical person that owns or administers the unit of land, etc., the location of its headquarters or principal office, the details of its business and the composition of its shareholders, investors or contributors;

(iii)the number and layout of facilities associated with trade, located in the unit of land, etc. and the composition and total floor space of each of these facilities;

(iv)the name and address of a person who administers goods in the unit of land, etc. or the location of the headquarters or principal office of that person, the types and details of the acts set forth in the items of paragraph (1) of Article 62-8 of the Act that the person seeks to perform, the facilities where the person seeks to perform the acts, the kinds of goods on which the person seeks to perform the acts and the proportion of goods that the person seeks to import to the whole of the goods (including products obtained through processing or manufacturing as set forth in item (ii) of that paragraph);

(v)the details of equipment installed for distinguishing the unit of land, etc. from other area and other matters necessary for customs control;

(vi)the period for which the person seeks permission;

(vii)any other relevant matters.

(2)The application form referred to in the preceding paragraph shall be accompanied by documents set forth in the following; provided, however, that if the Director General of Customs finds that any of the documents is unnecessary to be accompanied on the grounds of the solid state of credibility of the juridical person that seeks permission (including any other person who administers goods in the unit of land, etc. other than the juridical person, if any; hereinafter in this paragraph referred to as “applicant”) or on other grounds, the Director General of Customs may have the documents found unnecessary to be accompanied omitted:

(i)documents sufficient to prove the credibility of the applicant;

(ii)the plan or drawing of the unit of land, etc. for which the person seeks permission and of its vicinity;

(iii)a document stating the anticipated use of the unit of land, etc. as an integrated customs area;

(iv)if the applicant seeks to perform, in the course of trade, any of the acts set forth in the items of paragraph (1) of Article 62-8 of the Act in the unit of land, etc. for which permission is sought, a rule for storage of goods or a rule of use and a table of storage fees or a table of user fees;

(v)the applicant’s certificate of registered matters and a copy of the articles of incorporation;

(vi)any other relevant documents.

(Exhibitions, etc. that may be held in an integrated customs area)

Article 51-10.Acts to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (1) of Article 62-8 of the Act are display of goods or their use in connection with display, other than display associated with the goods set forth in the following:

(i)goods that are sold or consumed, or are displayed or used with compensation (including goods set forth in item (iii)-3 of Article 14 (Unconditional exemption from customs duty on official catalogues, etc.) of the Tariff Act or in items (v)-2(a) and (v)-2(b) of paragraph (1) of Article 15 (Exemption from customs duty on articles for exhibitions, etc. intended to be used for specific purposes) of that Act, but excluding goods specified by the Ministry of Finance Order);

(ii)machinery, equipment and apparatus (including transport equipment) used for construction or removal of exhibition halls, office buildings or other facilities in an integrated customs area that is used as the site for exhibition, etc. other than international exhibitions held under a convention concerning international exhibitions.

(Requirements for a juridical person that owns or administers a unit of land, etc.)

Article 51-11.Requirements to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (2) of Article 62-8 (Permission of an integrated customs area) of the Act are those that the juridical person performs the business of establishing and administering facilities necessary for a significant number of persons to carry out the business of storage, processing, display or transportation or other handling of goods arrived in Japan from abroad (including marine products taken by a foreign vessel from the open sea or from the sea areas within the exclusive economic zone of Japan or any foreign country and products obtained through the operations under customs procedures, but excluding marine products taken by a Japanese vessel from the sea areas within the exclusive economic zone of any foreign country) or other business deemed to contribute to promotion of trade, including facilitation of importation.

(Application for approval of storage of foreign goods, etc.)

Article 51-12.A person who seeks approval prescribed in Article 62-10 (Approval for storage of foreign goods, etc.) of the Act shall file with the Director General of Customs an application form stating the matters as set forth in the following with respect to goods for which the person seeks the approval; provided, however, that if the Director General of Customs finds that any of the matters are unnecessary to be stated in consideration of the circumstances under which the goods are brought into or out of an integrated customs area, the Director General of Customs may have the matters found unnecessary to be stated omitted:

(i)the marks, numbers and descriptions of goods, quantities and values equivalent to those that form the basis for duty assessment of the goods and their classification codes for the purpose of application of Appended Table of the Tariff Act;

(ii)the places of origin and shipment of goods and the domicile or residence and name of their consignor;

(iii)the name or registered mark of a vessel or aircraft on which goods were loaded;

(iv)if the person seeks to store goods, the place of their storage;

(v)if the person seeks to perform the acts set forth in item (ii) or (iii) of paragraph (1) of Article 62-8 (Permission of an integrated customs area) of the Act, the types of the acts and the place where the person seeks to perform such acts;

(vi)the matters set forth in items (iii) and (iv) of paragraph (1) of Article 4 (if a blanket declaration form referred to in paragraph (3) of that Article has been submitted, that fact);

(vii)any other relevant matters.

(2)A person who seeks the approval referred to in the preceding paragraph shall attach to the application form referred to in that paragraph, documents relating to goods for which the person seeks the approval, as provided for in paragraph (1) of Article 61 (excluding documents specified in item (ii) of that paragraph), if required.

(3)If a person who seeks the approval referred to in paragraph (1) seeks granting of the benefit referred to in item (ii) of paragraph (1) of Article 61 for the goods for which the person seeks the approval, the person shall submit to the Director General of Customs a certificate of origin of the Party provided for in item (ii)(a)[1] of that paragraph or a declaration form of originating goods of the Party, etc. provided for in item (ii)(a)[2] of that paragraph at the time of application for the approval (or, if the Director General of Customs finds that there is any unavoidable cause such as a disaster, it may be submitted thereafter, but within a period deemed to be appropriate in consideration of such unavoidable cause). In this case, notwithstanding the provisions of paragraph (4) of that Article, the certificate or the declaration form, etc. is not required to be submitted at the time of import declaration of the goods.

(4)If a person who seeks the approval referred to in paragraph (1) seeks granting of the benefit referred to in item (ii) of paragraph (1) of Article 61 for the goods for which the person seeks the approval and that fall under item (ii)(b)[1] or [2] of that paragraph, the person shall, at the time of application for the approval, submit a certificate of transport requirements provided for in item (ii)(b) of that paragraph to the Director General of Customs. In this case, notwithstanding the provisions of paragraph (8) of that Article, the certificate of transport requirements is not required to be submitted at the time of import declaration for the goods.

(5)If a person who seeks the approval referred to in paragraph (1) seeks granting of the benefit referred to in item (ii) of paragraph (1) of Article 61 when item (ii)(c) of that paragraph is applicable, the person shall submit to the Director General of Customs a certificate of goods of the Party provided for in item (ii)(c) at the time of application for the approval (or, if the Director General of Customs finds that there is any unavoidable cause such as a disaster, the certificate may be submitted thereafter, but within a period deemed to be appropriate in consideration of such unavoidable cause); provided, however, that if the total amount of customs value (in the case of goods for which customs duty is levied on the basis of their quantity, the customs value calculated in accordance with the provisions of Articles 4 to 4-9 (Method of calculation of customs value) of the Tariff Act) of the goods for which the person seeks granting of the benefit is equal to or less than two hundred thousand yen, it shall be sufficient to submit the certificate when the Director General of Customs so requests.

(6)Notwithstanding the provisions of paragraph (4) of Article 61, when a certificate of goods of the Party provided for in item (ii)(c) of paragraph (1) of that Article has been submitted pursuant to the provisions of the preceding paragraph, the certificate of goods of the Party is not required to be submitted at the time of import declaration for the goods referred to in the preceding paragraph.

(7)When a person who seeks the approval referred to in paragraph (1) seeks, in the case prescribed in item (ii)(d) of paragraph (1) of Article 61, granting of the benefit referred to in item (iii) of that paragraph for the goods for which the person seeks the approval, the person shall, in accordance with the provisions of 3 and 4 of Sub-Section 1 (Note for Section B) of Section B (Scheme for the application of preferential tariff treatment for certain originating goods), Part 3 (Tariff Elimination and Reduction-Japan) of Annex 2-A (Tariff Elimination and Reduction) of the Agreement with the United Kingdom, submit to the Director General of Customs the United Kingdom-Japan Preferential Import Certificate provided for in item (ii)(d) of that paragraph on or before the following June 30 after the end of each year in which the date of import declaration for the goods is included. In this case, the United Kingdom-Japan Preferential Import Certificate is deemed to have been submitted at the time of application for the approval.

(8)A person who seeks the approval referred to in paragraph (1), if goods for which the person seeks the approval fall under those goods that require, pursuant to the provisions of other laws and regulations, permission, approval, etc. or inspection or fulfillment of conditions, in order to store in an integrated customs area shall prove, at the time of filing of the application form referred to in that paragraph, to the customs that the permission, approval, etc. has been obtained, that the inspection has been completed or that the conditions have been fulfilled.

(9)Paragraph (9) of Article 36-3 applies mutatis mutandis when paragraph (3) of Article 43-3 (Approval for storage of foreign goods) of the Act applies mutatis mutandis by replacing certain terms pursuant to Article 62-15 (Mutatis mutandis application of provisions on a customs warehouse, customs factory and customs exhibition site) of the Act. In this case, the term “Article 36-3” in paragraph (9) of Article 36-3 is deemed to be replaced with “Article 51-12”.

(Procedures for notification of bringing in goods for sale, etc.)

Article 51-13.Goods to be prescribed by Cabinet Order, as provided for in Article 62-11 (Notification of bringing in goods for sale, etc.) of the Act are those goods as set forth in the following:

(i)goods displayed or used with compensation in an integrated customs area;

(ii)machinery, equipment and apparatus (including transport equipment) used for construction or removal of exhibition halls, office buildings or other facilities in an integrated customs area.

(2)Notification prescribed in Article 62-11 of the Act shall be made in writing, stating the marks, numbers, descriptions, quantities and purposes of use of goods that are sold or consumed or of goods set forth in the items of the preceding paragraph, and the places where the goods are sold or consumed or where they are displayed or used under item (i) of that paragraph or are sought to be used under item (ii) of that paragraph.

Article 51-14.Deleted.

(Mutatis mutandis application of provisions concerning a customs warehouse, customs factory and customs exhibition site)

Article 51-15.Paragraphs (3) and (4) of Article 35, Article 36, Article 36-2, Articles 37 to 39, paragraphs (2) to (4) of Article 39-2, Article 46, Article 47, Article 49, Article 49-2, Article 51-5 and Article 51-6 apply mutatis mutandis to an integrated customs area. In this case, the term “paragraph (1) of Article 42 of the Act” in paragraph (3) of Article 35 is deemed to be replaced with “paragraph (1) of Article 62-8 (Permission of an integrated customs area) of the Act”; the term “the Act” in paragraph (1) of Article 36, Article 36-2, Article 37, Article 38, Article 38-2, Article 39 and paragraph (2) of Article 39-2 is deemed to be replaced respectively with “the Act, as applied mutatis mutandis pursuant to Article 62-15 of the Act”; the term “the preceding two paragraphs” in paragraph (3) of Article 39-2 is deemed to be replaced with “the preceding paragraph”; the term “paragraph (2) or (4) of Article 48-2 of the Act” in paragraph (4) of Article 39-2 is deemed to be replaced with “paragraph (4) of Article 48-2 of the Act, as applied mutatis mutandis pursuant to Article 62-15 of the Act”; the term “the Act” in Article 46, paragraph (1) of Article 47, paragraph (2) of Article 47, paragraphs (1) and (3) of Article 49 and paragraph (1) of Article 49-2 is deemed to be replaced respectively with “the Act, as applied mutatis mutandis pursuant to Article 62-15 of the Act”; in item (i) of paragraph (1) of Article 49-2, the terms “goods, as specified by the Director General of Customs under paragraph (1) of Article 61-2 of the Act”, “the Act (hereinafter” and “procedures (including” are deemed to be replaced with “goods”, “the Act, as applied mutatis mutandis pursuant to Article 62-15 of the Act (hereinafter” and “procedures (other than repacking, sorting and other normal handling operations; hereinafter the same applies in this Article) (including”, respectively; the term “paragraph (1) of Article 43-3 (Approval for storage of foreign goods) of the Act, as applied mutatis mutandis pursuant to Article 61-4 of the Act” in item (ii) of paragraph (1) of Article 49-2 is deemed to be replaced with “Article 62-10 (Approval for storage of foreign goods, etc.) of the Act”; the term “the products that are foreign goods, as specified by the Director General of Customs pursuant to the provisions of paragraph (1) of Article 61-2 of the Act” in item (iv) of paragraph (1) of Article 49-2 is deemed to be replaced with “the products that are foreign goods”; and the term “the Act” in paragraph (3) of Article 49-2, paragraph (1) of Article 51-5, paragraph (2) of Article 51-5 and paragraph (1) of Article 51-6 is deemed to be replaced respectively with “the Act, as applied mutatis mutandis pursuant to Article 62-15 of the Act”.

Chapter 4 Transportation

(Foreign goods for which procedures for customs transit are not required)

Article 52.Goods to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 63 (Customs transit) of the Act are those goods as set forth in the following items:

(i)foreign goods arrived in Japan, that have been loaded on board a vessel, etc. engaged in foreign trade and that are subsequently transported on board the same vessel, etc., or on board another vessel, etc. engaged in foreign trade after being transshipped;

(ii)foreign goods that have been loaded on board a vessel, etc. engaged in foreign trade with export permission and that are subsequently transported on board the same vessel, etc. or on board another vessel, etc. engaged in foreign trade after being transshipped.

(Procedures for customs transit)

Article 53.The declaration prescribed in paragraph (1) of Article 63 (Customs transit) of the Act shall be made in writing, stating the name, registered mark or type of a vessel, aircraft or vehicle that a person seeks to use for transportation, the destinations, marks, numbers, descriptions, quantities and values of goods that the person seeks to transport, and the period and purpose of transportation.

(2)Matters to be stated in a transportation manifest provided for in paragraph (3) of Article 63 of the Act are the name, registered mark or type of a vessel, aircraft or vehicle that a person seeks to use for transportation and the destinations, marks, numbers, descriptions and quantities of goods that the person seeks to transport.

(3)In the case referred to in the preceding two paragraphs, if　the Director General of Customs finds that any of the matters is unnecessary to be stated in consideration of the short distance of transportation or other circumstances, the Director General of Customs may have the matters found unnecessary to be stated omitted.

(Period for which blanket approval of customs transit, etc. may be given)

Article 53-2.The period to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 63 of the Act is one year.

(2)The period referred to in paragraph (3) of Article 63 of the Act is to be designated by subdividing the whole period of the approval referred to in the second sentence of paragraph (1) of that Article into one-month period.

(Timing of submission, etc. of a transportation manifest)

Article 53-3.The transportation manifest prescribed in paragraph (6) of Article 63 (Submission of a transportation manifest) of the Act is to be submitted within one month from the date on which the confirmation referred to in paragraph (5) of that Article (Confirmation of arrival) is made, and if customs transit falls under any of the following items, the transportation manifest is not required to be submitted:

(i)customs transit for which the approval referred to in paragraph (1) of Article 63 (Approval of transportation) of the Act and the confirmation referred to in paragraph (5) of that Article are made by the same chief of customs office;

(ii)customs transit performed between specific places designated by the Director General of Customs as places where customs transit takes place frequently (limited to places located within the area under the jurisdiction of the same customs office);

(iii)customs transit for goods the exportation of which has been permitted.

(Procedures for transportation of wreckage, etc.)

Article 54.A person who seeks approval provided for in paragraph (1) of Article 64 (Transportation of wreckage, etc.) of the Act shall file an application form stating matters provided for in paragraph (1) of Article 53 with the Director General of Customs (or, with a customs official at a place where no customs office is established).

(2)The notification prescribed in the proviso to paragraph (1) of Article 64 of the Act shall be made in writing, stating matters as provided for in paragraph (1) of Article 53.

(Procedures for extension of transportation period)

Article 55.A person who seeks application of the second sentence of paragraph (4) of Article 63 (Extension of period of customs transit) of the Act (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 64 (Transportation of wreckage, etc.) of the Act) shall file an application form stating, in addition to the matters provided for in paragraph (1) of Article 53, the name of the Director General of Customs who has approved transportation, the date of the approval, the date of commencement of transportation, the period for which extension is required for the transportation and the reason therefor, with the Director General of Customs who has given the approval or with the Director General of Customs having jurisdiction over the place where the goods are stored.

(Requirements for international freight forwarders)

Article 55-2.The requirements to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act are that the persons concerned fall under those set forth in any of the following items:

(i)a person who has obtained the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act or paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act;

(ii)a person who has obtained the permission referred to in paragraph (1) of Article 42 (Permission of a customs warehouse) of the Act or paragraph (1) of Article 56 (Permission of a customs factory) of the Act, provided that at least three years have elapsed from the date of the permission (or, if two or more permissions have been given, from the date on which the first permission was given) (excluding the person set forth in the preceding item);

(iii)a person who administers goods in a designated customs area or in an integrated customs area, provided that at least three years have elapsed from the day on which such administration commenced;

(iv)a person set forth in the following if the person has conducted customs transit for three years preceding the day of application for the approval referred to in paragraph (1) of Article 63-2 of the Act:

(a)a person who has made registration referred to in paragraph (1) of Article 20 (Regular liner service for passengers and cargo) or paragraph (1) of Article 22 (Irregular shipping service) of the Marine Transportation Act (Act No. 187 of 1949) (hereinafter in this item referred to as “registration of business”) or a person who has made notification referred to in the first sentence of paragraph (1) of Article 20-2 (Regular freight shipping service) or the first sentence of paragraph (1) of Article 23 (Irregular freight shipping service) (hereinafter in this item referred to as “notification of business”) (limited to a person who has not notified under paragraph (2) of Article 20-2 or paragraph (2) of Article 23 of that Act, related to the notification of business), provided that at least three years have elapsed from the day of the registration of business or the notification of business (if there are two or more such days, the earliest day);

(b)a person who has obtained the license referred to in Article 4 (License) of the Port and Harbor Transportation Business Act (Act No. 161 of 1951) (limited to a license of the general port and harbor transportation business set forth in item (i) of Article 3 (Types of business) of that Act), provided that at least three years have elapsed from the day of issuance of the license (or, if two or more licenses have been issued, from the day on which the first license was issued);

(c)a person who has obtained the license referred to in paragraph (1) of Article 100 (License) or paragraph (1) of Article 129 (International air transport services by foreign nationals) of the Civil Aeronautics Act (Act No. 231 of 1952), provided that at least three years have elapsed from the day of issuance of the license;

(d)a person who has obtained the registration referred to in paragraph (1) of Article 3 (Registration) or paragraph (1) of Article 35 (Registration), of the Consigned Freight Forwarding Business Act (Act No. 82 of 1989) or has obtained the permission referred to in Article 20 (Permission) or paragraph (1) of Article 45 (Permission), of that Act, provided that at least three years have elapsed from the day of the registration or permission;

(e)a person who has obtained the permission referred to in Article 3 (Permission for general motor truck transportation business) or paragraph (1) of Article 35 (Special motor truck transportation business), of Motor Truck Transportation Business Act (Act No. 83 of 1989), provided that at least three years have elapsed from the day on which the permission was given.

(Specific section for which approval for customs transit is not required)

Article 55-3.The specific section to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act is the section between the customs areas where foreign goods are administered, pursuant to the provisions of the Ministry of Finance Order, by means of electronic data processing system.

(Matters to be stated in transport manifest, etc.)

Article 55-4.Matters that are required to be stated in a transportation manifest provided for in paragraph (2) of Article 63-2 (Special provisions for customs transit) of the Act are the name, registered mark or type of a vessel, aircraft or vehicle that a person seeks to use for transportation, the destination, marks, numbers, descriptions, quantities and values of goods that the person seeks to transport. In this case, if the Director General of Customs finds that any of the matters is unnecessary to be stated in consideration of the short distance of transportation or other circumstances, the Director General of Customs may have matters found unnecessary to be stated omitted.

(2)A transportation manifest prescribed in paragraph (4) of Article 63-2 of the Act shall be submitted within one month from the day on which the confirmation referred to in paragraph (3) of that Article is made, and if a specific customs transit (i.e., a specific customs transit provided for in paragraph (1) of that Article; hereinafter the same applies in this paragraph) falls under any of the following, the transportation manifest is not required to be submitted:

(i)a specific customs transit if the confirmations referred to in paragraphs (2) and (3) of Article 63-2 of the Act are made by the same chief of a customs office;

(ii)a specific customs transit performed between the places designated by the Director General of Customs as places where specific customs transit takes place frequently (limited to places located within an area under the jurisdiction of the same customs office);

(iii)a specific customs transit for goods the exportation of which has been permitted.

(3)Presentation of a transportation manifest prescribed in paragraph (2) or (3) of Article 63-2 of the Act or a transportation manifest prescribed in paragraph (4) of that Article shall be made by means of electronic data processing system.

(Procedures, etc. for application for approval of a carrier engaged in specific customs transit)

Article 55-5.The matters set forth in the following shall be stated in an application form provided for in paragraph (1) of Article 63-3 (Procedures for approval, etc.) of the Act:

(i)the domicile or residence and name of a person who seeks the approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act (hereinafter in this Article referred to as “applicant”);

(ii)if the applicant is an international freight forwarder provided for in paragraph (1) of Article 63-2 of the Act, any of the items of Article 55-2 under which the applicant falls;

(iii)other matters specified by the Ministry of Finance Order.

(2)The application form referred to in the preceding paragraph shall be accompanied by the rule referred to in item (iii) of Article 63-4 (Requirements for approval) of the Act.

(3)If the applicant is a juridical person, the application form referred to in paragraph (1) shall be accompanied by a certificate of registered matters of the juridical person; provided, however, that this does not apply if the Director General of Customs finds that the certificate is unnecessary to be accompanied on the grounds that the applicant has obtained the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act or paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act or has obtained the authorization referred to in paragraph (1) of Article 79 (Authorization of customs brokers) of the Act or on other grounds.

(4)If the applicant falls under any of item (iii) or (iv) of Article 55-2, the application form referred to in paragraph (1) shall be accompanied by a document certifying that the applicant falls under either of these items.

(5)When the application form referred to in paragraph (1) has been filed, if the Director General of Customs has approved the application, the Director General of Customs shall notify this to the applicant in writing, whereas if the Director General of Customs has elected not to approve it, the Director General of Customs shall notify this and the reason therefor to the applicant in writing.

(6)A person who has obtained the approval referred to in paragraph (1) of Article 63-2 of the Act (hereinafter referred to as “carrier engaged in specific customs transit”), when any change has occurred in the matters subject to the approval, as set forth in item (i) of paragraph (1), shall notify this to the Director General of Customs who has given the approval, without delay.

(Designation of laws related to requirements for approval of international freight forwarders)

Article 55-6.The types of international freight forwarders to be prescribed by Cabinet Order, as provided for in item (i)(b) of Article 63-4 (Requirements for approval) of the Act are those as set forth in the following items, and the laws to be prescribed by Cabinet Order, as provided for in item (i)(b) of that Article are those as specified in each of the following items for the type of the forwarders as set forth respectively therein:

(i)those falling under item (iv)(a) of Article 55-2: the Marine Transportation Act;

(ii)those falling under item (iv)(b) of Article 55-2: the Port and Harbor Transportation Business Act;

(iii)those falling under item (iv)(c) of Article 55-2: the Civil Aeronautics Act;

(iv)those falling under item (iv)(d) of Article 55-2: the Consigned Freight Forwarding Business Act;

(v)those falling under item (iv)(e) of Article 55-2: the Motor Truck Transportation Business Act.

(Procedures for notification of discontinuance of application of special provisions for customs transit)

Article 55-7.A notification prescribed in Article 63-6 (Notification of discontinuance of application of special provisions for customs transit) of the Act shall be made by submitting to the Director General of Customs a written notification stating the matters as set forth in the following:

(i)the domicile or residence and name of a carrier engaged in specific customs transit who makes a written notification;

(ii)that application of paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act is no longer necessary;

(iii)the date on which the approval referred to in paragraph (1) of Article 63-2 of the Act was given;

(iv)other matters specified by the Ministry of Finance Order.

(Procedures for revocation of approval)

Article 55-8.When the Director General of Customs has revoked, pursuant to the provisions of paragraph (1) of Article 63-8 (Revocation of approval) of the Act, the approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act, the Director General of Customs shall notify this and the reason therefor in writing to a person who has obtained the approval.

(Technical replacement of terms, etc.)

55-8-2.Technical replacement of terms of Article 48-2 (Succession of permission) of the Act when that Article applies mutatis mutandis to a carrier engaged in specific customs transit pursuant to Article 63-8-2 (Mutatis mutandis application of provisions on succession of permission) of the Act is as provided for in the following table:

Provisions of the Act	Terms or phrases to be replaced	Terms or phrases to replace
Paragraph (1) of Article 48-2	on that permission	on the approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit)
Paragraph (1) of Article 48-2	the permission of	the approval of
Paragraph (2) of Article 48-2	the permission of a customs warehouse	the approval referred to in paragraph (1) of Article 63-2
Paragraph (2) of Article 48-2	the Director General of Customs	the Director General of Customs who has given the approval
Paragraph (3) of Article 48-2	falls under any of the items of Article 43 (Requirements for permission), the Director General of Customs may elect not to give the approval referred to in the preceding paragraph	does not meet any of the items of Article 63-4 (Requirements for approval), the Director General of Customs is not to give the approval referred to in the preceding paragraph
Paragraph (4) of Article 48-2	customs warehousing business	business of the specific customs transit provided for in paragraph (1) of Article 63-2, of the carrier engaged in specific customs transit
	the Director General of Customs	the Director General of Customs who has given the approval referred to in that paragraph
	the business	the business relating to the specific customs transit provided for in that paragraph, of the carrier engaged in specific customs transit,
	item (i) or (iii) of paragraph (1) of Article 47 (Invalidation of permission),	item (i) of paragraph (1) of Article 63-7 (Invalidation of approval)
	on the permission	on the approval referred to in paragraph (1) of Article 63-2
Paragraph (5) of Article 48-2	falls under any of the items of Article 43, the Director General of Customs may elect not to give the approval referred to in the preceding paragraph	does not meet any of the items of Article 63-4, the Director General of Customs is not to give the approval referred to in the preceding paragraph

(2)Paragraph (1) or (2) of Article 39-2 applies mutatis mutandis to a person who seeks approval prescribed in paragraph (2) or (4) of Article 48-2 of the Act, as applied mutatis mutandis pursuant to Article 63-8-2 of the Act. In this case, the term “permission of a customs warehouse” in paragraph (1) of Article 39-2 is deemed to be replaced with “the approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act,”; the term “the name of a decedent and the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and domicile or residence of a carrier engaged in specific customs transit (i.e., a carrier engaged in specific customs transit provided for in paragraph (1) of Article 63-2 of the Act; the same applies in the next paragraph) who is a decedent”; the term “permission of a customs warehouse” in paragraph (2) of that Article is deemed to be replaced with “the approval referred to in paragraph (1) of Article 63-2 of the Act,”; the term “the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and address of a carrier engaged in specific customs transit who seeks to carry out the merger or split-up or who seeks to transfer the business of specific customs transit provided for in paragraph (1) of Article 63-2 of the Act”; the terms “the name and address of a juridical person that seeks to carry out merger or split-up or the name and address of a person who seeks to transfer the customs warehousing business, and the name and address of a juridical person that survives the merger” and “that business after the split-up” in item (ii) of that paragraph are deemed to be replaced with “the name and address of a juridical person that survives the merger” and “the business concerning specific customs transit provided for in paragraph (1) of Article 63-2 of the Act, of the carrier engaged in specific customs transit referred to in the preceding item after the split-up” respectively; the term “of the customs warehousing business” in item (iii) of that paragraph is deemed to be replaced with “of the business concerning specific customs transit provided for in paragraph (1) of Article 63-2 of the Act, of the carrier engaged in specific customs transit referred to in item (i)”.

(Procedures for notification of customs transit of postal items)

Article 55-9.A notification prescribed in paragraph (1) of Article 63-9 (Customs transit of postal items) of the Act shall be made in writing, stating the name, registered mark or type of a vessel, aircraft or vehicle that a person seeks to use for transportation, the destinations, marks, numbers, descriptions, quantities and values of postal items that the person seeks to transport and the period for transportation; provided, however, that if the Director General of Customs finds that any of the matters is unnecessary to be stated in consideration of the short distance of transportation or other circumstances, the Director General of Customs may have the matters found unnecessary to be stated omitted.

(2)In a transportation manifest provided for in paragraph (2) of Article 63-9 of the Act, the name, registered number or type of a vessel, aircraft or vehicle that a person seeks to use for transportation and the destinations, marks, numbers, descriptions and quantities of postal items that the person seeks to transport shall be stated. In this case, the proviso to the preceding paragraph applies mutatis mutandis.

(3)A transportation manifest prescribed in paragraph (4) of Article 63-9 of the Act shall be submitted within one month from the day on which the confirmation referred to in paragraph (3) of that Article is made, and if customs transit of postal items falls under any of the following items, the transportation manifest is not required to be submitted:

(i)customs transit when a chief of customs office who accepts the notification referred to in paragraph (1) of Article 63-9 of the Act and a chief of customs office who makes the confirmation referred to in paragraph (3) of that Article are the same;

(ii)customs transit performed between places designated by the Director General of Customs as places where customs transit takes place frequently (limited to places located within the area under the jurisdiction of the same customs office;

(iii)customs transit of postal items the exportation of which has been permitted (including those items the exportation of which is deemed to have been permitted pursuant to the provisions of Article 73-2 (Goods the exportation of which is deemed to have been permitted) of the Act).

(Procedures, etc. for exemption from liability for payment of customs duty)

Article 56.Article 38 applies mutatis mutandis to approval prescribed in the proviso to paragraph (1) of Article 65 (Collection of customs duty due to expiry of transportation period) of the Act (including the cases where applied mutatis mutandis pursuant to the second sentence of paragraph (2) of Article 65 of the Act), and Article 38-2 applies mutatis mutandis to a notification prescribed in paragraph (4) of Article 65 of the Act. In this case, the term “the place where they are stored” in Article 38 is deemed to be replaced with “the number of a written approval of customs transit (excluding when foreign goods subject to the specific customs transit as provided for in paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act are sought to be destroyed), the place in which a person seeks to destroy the goods”; the term “the name and location of a customs warehouse where the foreign goods lost were stored” in item (i) of Article 38-2 is deemed to be replaced with “the number of the written approval of customs transit (excluding when the foreign goods subject to specific customs transit, as provided for in paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act were lost)”; the term “the place where foreign goods lost were stored” in item (iii) of Article 38-2 is deemed to be replaced with “the place where foreign goods were lost”.

(Procedures, etc. for exemption from liability for payment of customs duty on postal items)

Article 56-2.Article 38 applies mutatis mutandis to approval prescribed in the proviso to paragraph (1) of Article 65-2 (Collection of customs duty on postal items not arriving at their destination) of the Act, and Article 38-2 (excluding item (i)) applies mutatis mutandis to a notification prescribed in paragraph (3) of Article 65-2 of the Act. In this case, the terms “goods” and “the place where they are stored” in Article 38 are deemed to be replaced with “postal items” and “the place where a person seeks to destroy the goods” respectively; the term “foreign goods” in item (ii) of Article 38-2 is deemed to be replaced with “postal items”; and the term “the place where foreign goods lost were stored” in item (iii) of Article 38-2 is deemed to be replaced with “the place where they were lost”.

(Procedures for transportation of domestic goods)

Article 57.Paragraphs (1) and (3) of Article 53 apply mutatis mutandis to a declaration prescribed in paragraph (1) of Article 66 (Transportation of domestic goods) of the Act.

Chapter 5 Clearance of Goods

Section 1 General Provisions

(Procedures for export declaration)

Article 58.A declaration prescribed in Article 67 (Export or import permission) of the Act for goods that a person seeks to export shall be made by filing with the Director General of Customs an export declaration form, stating the matters as set forth in the following items; provided, however, that if the Director General of Customs finds that any of the matters set forth in these items are unnecessary to be stated in consideration of the kinds or values of the goods, the Director General of Customs may have matters found unnecessary to be stated omitted, and if the goods are personal effects of passengers or crew members (other than those falling under the means of payment or securities as set forth in item (i) of paragraph (1) of Article 8-2 (Notification of exportation or importation of means of payment, etc.) of the Foreign Exchange Order (Cabinet Order No. 260 of 1980) and precious metals as set forth in item (ii) of that paragraph), the Director General of Customs may have the declaration made orally:

(i)the marks, numbers, descriptions, quantities and values of goods;

(ii)the destination of goods and the domicile or residence and name of a consignee;

(iii)the name or registered mark of a vessel or aircraft onto which a person seeks to load goods;

(iv)the name and location of a customs area, etc. (i.e., a customs area, etc. provided for in paragraph (1) of Article 67-2 (Procedures for export or import declaration) of the Act; the same applies in Articles 59-5 and 59-6) where goods are stored in order to obtain export permission;

(v)any other relevant matters.

(Procedures for import declaration)

Article 59.A declaration prescribed in Article 67 (Export or import permission) of the Act for goods that a person seeks to import shall be made by filing with the Director General of Customs an import declaration form, stating the matters as set forth in the following items. In this case, the proviso to the preceding Article applies mutatis mutandis:

(i)the domicile or residence and name of a person who seeks to import goods;

(i)-2the marks, numbers, descriptions, quantities and values of goods (or, in the case of specially declared goods of an authorized importer, the descriptions, quantities and values of the goods);

(ii)the places of origin, and shipment of goods and the domicile or residence and name of a consignor;

(iii)the name or registered mark of a vessel or aircraft on which goods were loaded;

(iv)the place where goods are stored;

(v)if the place to which goods are to be transported after 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 import permission) of the Act, that approval) is specified in the transportation contract for the goods, the matters as set forth in the following (if two or more places are specified, then the final place to which these goods are to be transported; this applies only when these places are different from the domicile or residence provided for in item (i)):

(a)the location of that place;

(b)the name of that place or the name of a person to whom the goods are delivered at that place under the transportation contract;

(vi)whether goods do or do not fall under those that are shipped to Japan from abroad by a person who sells the goods (hereinafter referred to as “seller” in this and next items) or a consignor who has been entrusted from that seller after these goods have been purchased through mail order sales, (i.e., sales of articles conducted by a seller by presenting through telecommunications line, to unspecified and numerous persons their selling prices and other conditions (hereinafter referred to as “terms and conditions for sale” in this and next items); the same applies in these items);

(a)sales method by indicating from a person who purchases articles (hereinafter referred to as “purchaser” in this and the next items), in accordance with the procedures shown on the screen of the purchaser’s computer, to a seller the purchaser’s intention to accept sales contract containing the original or altered terms and conditions for sale offered by the seller, and by responding from the seller its consent to the purchaser’s acceptance, using the seller’s computer;

(b)sales method by sending from a seller to unspecified and numerous persons, through telecommunications line, its intention to offer a sales contract containing the terms and conditions for sale and by sending, in accordance with the procedures shown on the screen of a purchaser’s computer, the purchaser’s intention to accept the seller’s offer, using the purchaser’s computer;

(vii)when goods fall under those provided for in the preceding item, the name of the platform used for the mail order sales (i.e., an infrastructure constructed through information processing, using a computer, that is provided, individually or jointly, by business operators or other persons and through which sellers offer to unspecified and numerous persons the terms and conditions for sale of articles and purchasers indicate their intention to apply for or accept the offered sales contracts) or the name shown on the screen of a computer used by a purchaser of the goods in lieu of the name of the platform, or the name of a provider of the platform or of a seller of the goods;

(viii)any other relevant matters.

(2)A person who seeks to import goods related to item (ii) of paragraph (1) of Article 4 (Timing of determination for duty assessment of dutiable items) of the Act, to which the proviso to that paragraph applies (hereinafter in this paragraph referred to as “products manufactured under customs procedures”) shall also state in the import declaration form referred to in the preceding paragraph the descriptions of foreign goods used as raw materials for the products manufactured under customs procedures and the quantities and values equivalent to those that form the basis for duty assessment of the foreign goods, and shall further present to the customs a document certifying the approval of the Director General of Customs for the foreign goods, as prescribed in paragraph (1) of Article 43-3 (Approval for storage of foreign goods) of the Act, as applied mutatis mutandis by replacing certain terms pursuant to Article 61-4 (Mutatis mutandis application of the provisions on customs warehouses) of the Act or in Article 62-10 (Approval for storage, etc. of foreign goods) of the Act; provided, however, that this does not apply if the products manufactured under customs procedures are specially declared goods.

(Quantity and value to be declared)

Article 59-2.The quantity of goods set forth in item (i) of Article 58 or item (i)-2 of paragraph (1) of the preceding Article is the net quantity of the goods expressed in the unit of quantity specified by the Minister of Finance for each type of goods.

(2)The value of goods set forth in item (i) of Article 58 is the free-on-board price of the goods at an export port of Japan (or, with respect to goods exported by air, the value of the goods on the equivalent terms, and with respect to goods exported without compensation, the value of goods that would be obtained had they been exported with compensation), and the value of goods set forth in item (i)-2 of paragraph (1) of the preceding Article (excluding when they are specially declared goods) and the value equivalent to the value that forms the basis for duty assessment of foreign goods used as raw materials for manufacturing products under custom procedures (excluding specially declared goods), provided for in paragraph (2) of that Article are the value of the goods equivalent to the customs value calculated in accordance with the provisions of Articles 4 to 4-9 (Method of calculation of customs value) of the Tariff Act.

(3)The value of goods set forth in item (i)-2 of paragraph (1) of the preceding Article (limited to specially declared goods imported without compensation) is the value calculated in accordance with the provisions of Articles 4 to 4-9 of the Tariff Act.

(4)When calculating the free-on-board value provided for in paragraph (2), the conversion into Japanese currency of the value expressed in foreign currency is to be made in the same manner as when the customs value is calculated for imported goods.

(5)The preceding paragraph applies mutatis mutandis when the value referred to in paragraph (3) is calculated.

Article 59-3.(Deleted)

(Vessels equivalent to those engaged in foreign trade)

Article 59-4.A vessel to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 67-2 (Procedures for export or import declaration) of the Act is a barge or a vessel similar to a barge (referred to as “barge, etc.” in the next Article).

(Procedures for approval for filing of an export or import declaration while goods are loaded on board a vessel, etc. engaged in foreign trade)

Article 59-5.The cases in which approval prescribed in paragraph (2) of Article 67-2 (Procedures for export or import declaration) of the Act may be given by the Director General of Customs are those cases as set forth in the following:

(i)when a person seeks the inspection and permission referred to in Article 67 (Export or import permission) of the Act while goods subject to an export or import declaration are loaded on board a vessel engaged in foreign trade without being mixed with any other goods (only when the nature, shape and state of stowage of these goods do not cause any difficulty in conducting the inspection referred to in that Article and it is found to be inappropriate to bring these goods into a customs area, etc. for the purpose of obtaining export or import permission; the same applies in the next item);

(ii)when a person seeks the inspection and permission referred to in Article 67 of the Act in a state in which goods subject to an export or import declaration are loaded on board a barge, etc. without being mixed with any other goods at the time when they are loaded onto, or unloaded from a vessel engaged in foreign trade.

(2)A person who seeks the approval referred to in the preceding paragraph shall file with the Director General of Customs with whom an export or import declaration is filed for goods subject to the approval an application form stating matters set forth in the following items for the goods; provided, however, that if the Director General of Customs finds that any of the matters set forth in these items are unnecessary to be stated, the Director General of Customs may have matters found unnecessary to be stated omitted:

(i)the marks, numbers, descriptions and quantities of the goods;

(ii)the name of a vessel engaged in foreign trade or barge, etc., the mooring location and the state of stowage of goods on board a vessel engaged in foreign trade or barge, etc.;

(iii)the reason for seeking the approval;

(iv)any other relevant matters.

(Application for approval for filing of import declaration without bringing goods into a customs area, etc.)

Article 59-6.The cases in which approval for filing of an import declaration without bringing goods into a customs area, etc. may be given by the Director General of Customs pursuant to the provisions of item (ii) of paragraph (3) of Article 67-2 (Procedures for export or import declaration) of the Act are those cases as set forth in the following:

(i)when an import declaration is filed by means of electronic data processing system (only when import goods subject to the import declaration need to be urgently withdrawn into Japan and it is found that no difficulty will occur in customs control in consideration of the nature of the import goods or other circumstances);

(ii)in addition to the case set forth in the preceding item, when it is found that there are any unavoidable circumstances for making an import declaration before bringing goods into a customs area, etc.

(2)A person who seeks the approval referred to in the preceding paragraph shall file an application form stating matters as set forth in the following items with respect to goods for which the person seeks the approval with the Director General of Customs to whom an import declaration is made for the goods; provided, however, that if the Director General of Customs finds that any of the matters set forth in these items are unnecessary to be stated, the Director General of Customs may have matters found unnecessary to be stated omitted:

(i)the marks, numbers, descriptions and quantities of the goods;

(ii)the reason for seeking the approval;

(iii)any other relevant matters.

(3)An import declaration prescribed in item (iii) of paragraph (3) of Article 67-2 of the Act shall be made by means of electronic data processing system.

Section 2 Special Provisions for Export Declaration

(Procedures for export declaration by authorized exporters, etc.)

Article 59-7.For the purpose of application of Article 58 to an export declaration (limited to an export declaration related to an authorized exporter provided for in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Act) prescribed in Article 67 (Export or import permission) of the Act to which paragraph (1) of Article 67-3 of the Act applies, the term “stating the matters as set forth in the following items” in Article 58 is deemed to be replaced with “stating the fact of filing of a specific export declaration provided for in paragraph (3) of Article 67-3 (Special provisions for export declaration) of the Act when such specific export declaration is filed and the matters set forth in the following items”; the term “omitted, and if the goods are personal effects of passengers or crew members (other than those falling under the means of payment or securities as set forth in item (i) of paragraph (1) of Article 8-2 (Notification of importation or exportation of means of payment, etc.) of the Foreign Exchange Order (Cabinet Order No. 260 of 1980) and precious metals as set forth in item (ii) of that paragraph), the Director General of Customs may have the declaration made orally” in that Article is deemed to be replaced with “omitted”; and the term “location of a customs area, etc.” in item (iv) of that Article is deemed to be replaced with “location of a customs area, etc. (when a specific export declaration provided for in paragraph (3) of Article 67-3 of the Act is filed, the place where goods are stored)”.

(2)The preceding paragraph applies mutatis mutandis to application of Article 58 pertaining to an export declaration (limited to an export declaration filed by a specific entrusting exporter provided for in item (ii) of paragraph (1) of Article 67-3 of the Act) prescribed in Article 67 of the Act to which paragraph (1) of Article 67-3 of the Act applies. In this case, the terms “stating the fact of filing of a specific export declaration provided for in paragraph (3) of Article 67-3 (Special provisions for export declaration) of the Act when such specific export declaration is filed and the matters set forth in the following items” and “a specific export declaration provided for in paragraph (3) of Article 67-3 of the Act” in the preceding paragraph are deemed to be replaced with “stating, when a specific entrusting export declaration provided for in the second sentence of paragraph (1) of Article 67-3 (Special provision for export declaration) is filed, that fact and a carrier engaged in specific customs transit who transports these goods from a 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 and the matters set forth in the following items” and “a specific entrusting export declaration provided for in the second sentence of paragraph (1) of Article 67-3 of the Act”, respectively.

(3)Paragraph (1) applies mutatis mutandis to application of Article 58 pertaining to an export declaration (limited to an export declaration filed by an exporter of specific manufactured goods provided for in item (iii) of paragraph (1) of Article 67-3 of the Act) prescribed in Article 67 of the Act to which paragraph (1) of Article 67-3 of the Act applies. In this case, the terms “stating the fact of filing of a specific export declaration provided for in paragraph (3) of Article 67-3 (Special provisions for export declaration) of the Act when such specific export declaration is filed and the matters set forth in the following items” and “a specific export declaration provided for in paragraph (3) of Article 67-3 of the Act” in paragraph (1) are deemed to be replaced with “stating, when an export declaration for specific manufactured goods provided for in paragraph (2) of Article 67-3 (Special provisions for export declaration) is filed, that fact, a person who manufactured the goods and a person who transports the goods from a 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 and the matters set forth in the following items” and “an export declaration for specific manufactured goods as provided for in paragraph (2) of Article 67-3 of the Act”, respectively.

(4)An export declaration referred to in the preceding three paragraphs (including submission of documents provided for in Article 68 (Documents to be submitted at the time of export or import declaration) and submission of documents required at the time of export declaration under the provisions of the Act or other laws and regulations concerning customs duty) shall be made by means of electronic data processing system; provided, however, that this does not apply to the case where the Ministry of Finance Order specifies that such declaration cannot be made by means of electronic data processing system due to fault in telecommunications line or for other cause.

(Designation of goods to which special provisions for export declaration are not applicable)

Article 59-8.Goods to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Act are those goods as set forth in the following:

(i)goods set forth in the middle column of item 1 of Appended Table 1 of the Export Trade Control Order (Cabinet Order No. 378 of 1949) (excluding those set forth in the next item and item (iii));

(ii)goods that are exported, as their destination, to any country or territory set forth in Appended Table 4 of the Export Trade Control Order, subject to the permission prescribed in paragraph (1) of Article 48 (Permission for export, etc.) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) or the approval prescribed in paragraph (1) of Article 2 (Approval of export) of that Order (excluding those set forth in the next item);

(iii)materials, supplies or equipment to be exported, as provided for in item 1a of Article 6 of the Mutual Defense Assistance Agreement between Japan and the United States of America.

(Matters to be stated in a written confirmation of goods)

Article 59-9.Matters to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 67-3 (Special provisions for export declaration) of the Act are those matters as set forth in the following:

(i)the marks, numbers, descriptions and quantities of specific manufactured goods (i.e., specific manufactured goods provided for in item (ii)(a) of paragraph (3) of Article 67-13 (Authorization of manufacturers) of the Act; hereinafter the same applies in this Article);

(ii)whether certification for the specific manufactured goods, as prescribed in paragraph (1) or (2) of Article 70 (Certification or confirmation) of the Act is necessary;

(iii)the domicile or residence and name of an authorized manufacturer (i.e., a person who has been given the authorization referred to in paragraph (1) of Article 67-13 of the Act; hereinafter the same applies);

(iv)the domicile or residence and name of an exporter of specific manufactured goods (i.e., an exporter of specific manufactured goods as provided for in paragraph (2) of Article 67-13 of the Act; the same applies in item (ii) of paragraph (1) and paragraph (4) of Article 59-16);

(v)the domicile or residence and name of a person who transports specific manufactured goods from a place where they are stored to an open port, customs airport or closed port where the person seeks to load the specific manufactured goods onto a vessel, etc. engaged in foreign trade;

(vi)other matters prescribed by the Ministry of Finance Order.

(Procedures, etc. for application for approval of an authorized exporter)

Article 59-10.Matters set forth in the following shall be stated in an application form provided for in paragraph (3) of Article 67-3 (Special provisions for export declaration) of the Act:

(i)the domicile or residence and name of a person who seeks the approval referred to in item (i) of paragraph (1) of Article 67-3 of the Act (referred to as “applicant” in paragraphs (3) and (4));

(ii)the descriptions of goods for which the applicant seeks to file a specific export declaration provided for in paragraph (3) of Article 67-3 of the Act;

(iii)in the case falling under any of items (i)(a) to (i)(h) of Article 67-6 (Requirements for approval) of the Act, that fact;

(iv)any other relevant matters.

(2)The application form referred to in the preceding paragraph shall be accompanied by the rule referred to in item (iii) of Article 67-6 of the Act.

(3)If the applicant is a juridical person, the application form referred to in paragraph (1) shall be accompanied by the certificate of registered matters of that juridical person; provided, however, that this does not apply if the Director General of Customs finds that the certificate is unnecessary to be accompanied on the grounds that the applicant has obtained the authorization referred to in paragraph (1) of Article 67-13 (Authorization of manufacturers) of the Act or on other grounds.

(4)When the application form referred to in paragraph (1) has been submitted, if the Director General of Customs approves the application, the Director General of Customs shall notify this to the applicant in writing, whereas if the Director General of Customs elects not to approve it, the Director General of Customs shall notify this and the reason therefor to the applicant in writing.

(5)A person who has obtained the approval referred to in item (i) of paragraph (1) of Article 67-3 of the Act (hereinafter referred to as “authorized exporter”), if any change occurs in the matters related to the approval, as set forth in item (i) of paragraph (1), shall notify this to the Director General of Customs who has given the approval, without delay.

(Notification, etc. of disposal of special export goods)

Article 59-11.Article 29 applies mutatis mutandis to a notification prescribed in the main clause of Article 34 (Disposal of foreign goods) of the Act, as applied mutatis mutandis pursuant to Article 67-5 (Notification of loss, etc. of special export goods) of the Act, and Article 38-2 applies mutatis mutandis to a notification prescribed in paragraph (3) of Article 45 (Liability for payment of customs duty, etc. of a person who has obtained permission) of the Act, as applied mutatis mutandis pursuant to Article 67-5 of the Act. In this case, the term “the marks, numbers, descriptions and quantities of goods that a person seeks to dispose of” in Article 29 is deemed to be replaced with “the number of the export permit of goods that a person seeks to dispose of, the marks, numbers, descriptions and quantities of these goods,”; the term “the name and location of a customs warehouse where foreign goods lost were stored” in item (i) of Article 38-2 is deemed to be replaced with “the number of the export permit of foreign goods lost”.

(Matters to be entered in books, etc.)

Article 59-12.An authorized exporter shall keep books relating to specific exports and customs duty (i.e., books relating to specific exports and customs duty provided for in paragraph (1) of Article 67-8 (Keeping of books, etc. by an authorized exporter) of the Act; the same applies in paragraphs (3) and (4)) and enter therein the descriptions, quantities, values, name of a consignee, the date of export permission and the number of the export permit of specific export goods (i.e., specific export goods provided for in paragraph (1) of that Article; hereinafter the same applies).

(2)Documents to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 67-8 of the Act (hereinafter referred to as “documents relating to specific exports and customs duty” in this Article) are contracts, invoices, packing lists, price lists and documents prepared by manufacturers or suppliers in connection with transactions with consignors, associated with specific export goods, and if the goods fall under those provided for in paragraph (1) or (2) of Article 70 (Certification or confirmation) of the Act, documents to be prescribed by Cabinet Order are those that prove that permission, approval, etc. as provided for in paragraph (1) of that Article has been obtained, those that certify completion of the inspection or fulfillment of the conditions, as provided for in paragraph (2) of that Article and other documents that clarify the nature and shape of the goods.

(3)If the matters to be entered in the books relating to specific exports and customs duty are wholly or partly stated in the documents relating to specific exports and customs duty or in the export permits, whole or part of the matters so stated may be omitted from entering in these books. In this case, the export permits are deemed to be documents relating specific exports and customs duty.

(4)An authorized exporter shall maintain in good order the books relating to specific exports and customs duty and documents relating to specific exports and customs duty so that the relations between the matters entered in these books and these documents can readily be ascertained from the numbers of export permits and other matters entered and shall keep these books and documents for a period of five years from the day following the date on which export of specific export goods is permitted, at the headquarters or principal office of that exporter or at the office, place of business or other equivalent places related to export transactions of specific export goods, or at the domicile or residence of that exporter.

(5)When the documents relating to specific exports and customs duty have been submitted to the Director General of Customs pursuant to the provisions of the Act or other laws and regulations concerning customs duty, the preceding two paragraphs do not apply after the submission.

(Procedures for notification of discontinuance of application of special provisions for export declaration)

Article 59-13.Article 4-13 applies mutatis mutandis to a notification prescribed in Article 67-9 (Notification of discontinuance of application of special provisions for export declaration) of the Act. In this case, the term “the authorized importer” in item (i) of Article 4-13 is deemed to be replaced with “the authorized exporter”; the term “paragraph (1) of Article 7-2 (Special provisions for declaration)” in item (ii) of that Article is deemed to be replaced with “paragraph (1) of Article 67-3 (Special provisions for export declaration)”; and the term “paragraph (1) of Article 7-2” in item (iii) of that Article is deemed to be replaced with “item (i) of paragraph (1) of Article 67-3”.

(Procedures for revocation of approval)

Article 59-14.Article 4-14 applies mutatis mutandis when the approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Act has been revoked pursuant to the provisions of Article 67-11 (Revocation of approval) of the Act.

(Technical replacement of terms)

Article 59-15.Paragraph (1) of Article 4-15 applies mutatis mutandis to technical replacement of terms pertaining to paragraphs (1) to (5) of Article 48-2 (Succession of permission) of the Act when these provisions apply mutatis mutandis, with respect to an authorized exporter, pursuant to Article 67-12 (Mutatis mutandis application of provisions on succession of permission) of the Act. In this case, the term “paragraph (1) of Article 7-2” in the table of paragraph (1) of Article 4-15 is deemed to be replaced with “item (i) of paragraph (1) of Article 67-3”; the term “(Special provisions for declaration)” in the column of paragraph (1) of Article 48-2 of that table is deemed to be replaced with “(Special provisions for export declaration)”; the terms “of Article 43 (Requirements for permission)” and “the items of Article 7-5 (Requirements for approval)” in the column of paragraph (3) of Article 48-2 of that table are deemed to be replaced with “the approval referred to in the preceding paragraph may not be given if the situation falls under any of the items of Article 43 (Requirements for permission)” and “the approval referred to in the preceding paragraph is not given if the situation does not conform to any of the items of Article 67-6 (Requirements for approval)”, respectively; the terms “import business of specially declared goods of the authorized importer” and “item (i) or (iii) of paragraph (1) of Article 7-11 (Invalidation of approval)” in the column of paragraph (4) of Article 48-2 of that table are deemed to be replaced with “export business of specific export goods of the authorized exporter” and “item (i) or (iii) of paragraph (1) of Article 67-10”, respectively; the terms “the items of Article 43” and “the items of Article 7-5” in the column of paragraph (5) of Article48-2 of that table are deemed to be replaced with “the approval referred to in the preceding paragraph may not be given if the situation falls under any of the items of Article 43” and “the approval referred to in the preceding paragraph is not given if the situation does not conform to any of the items of Article 67-6”, respectively.

(2)Paragraph (1) or (2) of Article 39-2 applies mutatis mutandis to a person who seeks the approval prescribed in paragraph (2) or (4) of Article 48-2 of the Act, as applied mutatis mutandis pursuant to Article 67-12 of the Act. In this case, the term “permission of a customs warehouse” in paragraph (1) of Article 39-2 is deemed to be replaced with “the approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Act,”; the term “the name of a decedent and the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and domicile or residence of the authorized exporter (i.e., the authorized exporter provided for in item (i) of paragraph (1) of Article 67-3 of the Act; the same applies in the next paragraph) who is a decedent”; the term “permission of a customs warehouse” in paragraph (2) of that Article is deemed to be replaced with “the approval referred to in item (i) of paragraph (1) of Article 67-3 of the Act,”; the term “the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and address of the authorized exporter who seeks to carry out the merger or split-up or who seeks to transfer the export business of specific export goods”; the terms “the name and address of a juridical person that seeks to carry out merger or split-up or the name and address of a person who seeks to transfer the customs warehousing business, and the name and address of a juridical person that survives the merger,” and “that business” in item (ii) of that paragraph are deemed to be replaced with “the name and address of a juridical person that survives the merger” and “export business of specific export goods of an authorized exporter referred to in item (i)”, respectively; and the term “the customs warehousing business” in item (iii) of that paragraph is deemed to be replaced with “the export business of specific export goods of the authorized exporter referred to in item (i)”.

(Procedures, etc. for application for authorization of an authorized manufacturer)

Article 59-16.A person who seeks the authorization referred to in paragraph (1) of Article 67-13 (Authorization of manufacturers) of the Act (hereinafter in this Article referred to as “applicant”) shall file with the Director General of Customs an application form stating the matters as set forth in the following:

(i)the domicile or residence and name of the applicant;

(ii)the domicile or residence and name of an exporter of specific manufactured goods;

(iii)other matters prescribed by the Ministry of Finance Order.

(2)The application form referred to in the preceding paragraph shall be accompanied by the rule referred to in item (ii)(c) of paragraph (3) of Article 67-13 of the Act.

(3)When the applicant is a juridical person, the application form referred to in paragraph (1) shall be accompanied by a certificate of registered matters of the juridical person; provided, however, that this does not apply if the Director General of Customs finds that the certificate is unnecessary to be accompanied on the grounds that the applicant has obtained the approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Act or on other grounds.

(4)The preceding paragraph applies mutatis mutandis to the exporter of specific manufactured goods referred to in item (ii) of paragraph (1).

(5)When the application form referred to in paragraph (1) has been filed, if the Director General of Customs gives authorization for the application, the Director General of Customs shall notify this to the applicant in writing, whereas if the Director General of Customs elects not to give authorization, the Director General of Customs shall notify this and the reason therefor to the applicant in writing.

(6)If any change occurs in the matters related to the authorization, as set forth in item (i) or (ii) of paragraph (1), the authorized manufacturer shall notify this to the Director General of Customs who has given such authorization, without delay.

(Procedures for notification of discontinuance of authorization of an authorized manufacturer)

Article 59-17.Notification prescribed in Article 67-15 (Notification of discontinuance of authorization of an authorized manufacturer) of the Act shall be made by submitting to the Director General of Customs a written notification stating the matters as set forth in the following:

(i)the domicile or residence and name of the authorized manufacturer who submits a written notification;

(ii)that the authorization referred to in paragraph (1) of Article 67-13 (Authorization of manufacturers) of the Act is no longer necessary;

(iii)the date on which the authorization referred to in paragraph (1) of Article 67-13 of the Act was given;

(iv)other matters specified by the Ministry of Finance Order.

(Procedures for revocation of authorization)

Article 59-18.When the authorization referred to in paragraph (1) of Article 67-13 (Authorization of manufacturers) of the Act has been revoked pursuant to the provisions of paragraph (1) of Article 67-17 (Revocation of authorization) of the Act, the Director General of Customs shall notify this and the reason therefor in writing to a person who has been given the authorization.

(Technical replacement of terms, etc.)

Article 59-19.Technical replacement of terms pertaining to paragraphs (1) to (5) of Article 48-2 (Succession of permission) of the Act when these paragraphs apply mutatis mutandis with respect to an authorized manufacturer, pursuant to Article 67-18 (Mutatis mutandis application of provisions on succession of permission) of the Act, is as specified in the following table:

Provisions of the Act	Terms or phrases to be replaced	Terms or phrases to replace
Paragraph (1) of Article 48-2	on that permission	on the authorization referred to in paragraph (1) of Article 67-13 (Authorization of manufacturers)
Paragraph (1) of Article 48-2	the permission of	the authorization of
Paragraph (2) of Article 48-2	the permission of a customs warehouse	the authorization referred to in paragraph (1) of Article 67-13
Paragraph (2) of Article 48-2	the Director General of Customs	the Director General of Customs who has given the authorization
Paragraph (3) of Article 48-2	falls under any of the items of Article 43 (Requirements for permission), the Director General of Customs may elect not to give the approval referred to in the preceding paragraph	does not meet item (i) or (ii) of paragraph (3) of Article 67-13, the Director General of Customs is not to give the approval referred to in the preceding paragraph
Paragraph (4) of Article 48-2	the customs warehousing business	the business provided for in items (ii)(a) and (ii)(b) of paragraph (3) of Article 67-13, of the authorized manufacturer,
	the Director General of Customs	the Director General of Customs who has given the authorization referred to in paragraph (1) of that Article
	the business as	the business provided for in items (ii)(a) and (ii)(b), of the authorized manufacturer as
	item (i) or (iii) of paragraph (1) of Article 47 (Invalidation of permission)	item (i) or (iii) of paragraph (1) of Article 67-16 (Invalidation of authorization)
	on the permission	on the authorization referred to in paragraph (1) of Article 67-13
Paragraph (5) of Article 48-2	falls under any of the items of Article 43, the Director General of Customs may elect not to give the approval referred to in the preceding paragraph	does not meet item (i) or (ii) of paragraph (3) of Article 67-13, the Director General of Customs is not to give the approval referred to in the preceding paragraph

(2)Paragraph (1) or (2) of Article 39-2 applies mutatis mutandis to a person who seeks approval prescribed in paragraph (2) or (4) of Article 48-2 of the Act, as applied mutatis mutandis pursuant to Article 67-18 of the Act. In this case, the term “permission of a customs warehouse” in paragraph (1) of Article 39-2 is deemed to be replaced with “the authorization referred to in paragraph (1) of Article 67-13 (Authorization of manufacturers) of the Act,”; the term “the name of a decedent and the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and domicile or residence of an authorized manufacturer (i.e., an authorized manufacturer provided for in item (iii) of paragraph (1) of Article 67-3 of the Act; the same applies in the next paragraph) who is a decedent”; the term “permission of a customs warehouse” in paragraph (2) of that Article is deemed to be replaced with “the authorization referred to in paragraph (1) of Article 67-13 of the Act,”; the term “the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and address of an authorized manufacturer who seeks to carry out the merger or split-up or who seeks to transfer the business provided for in items (ii)(a) and (ii)(b) of paragraph (3) of Article 67-13 of the Act”; the terms “the name and address of a juridical person that seeks to carry out the merger or split-up or the name and address of a person who seeks to transfer the customs warehousing business and the name and address of a juridical person that survives the merger” and “that business after the split-up” in item (ii) of that paragraph are deemed to be replaced with “the name and address of a juridical person that survives the merger” and “business provided for in items (ii)(a) and (ii)(b) of paragraph (3) of Article 67-13 of the Act of the authorized manufacturer referred to in the preceding item after the split-up”, respectively; and the term “that business” in item (iii) of that paragraph is deemed to be replaced with “business provided for in items (ii)(a) and (ii)(b) of paragraph (3) of Article 67-13 of the Act of the authorized manufacturer referred to in item (i)”.

Section 2-2 Special Provisions for Import Declaration

(Procedures for import declaration of authorized importers, etc.)

Article 59-20.For the purpose of application of Article 59 pertaining to import declaration prescribed in Article 67 (Export or import permission) of the Act to which Article 67-19 (Special provisions for import declaration) of the Act applies, the term “the proviso to the preceding Article” in paragraph (1) of Article 59 is deemed to be replaced with “the proviso to the preceding Article, as applied by replacing certain terms pursuant to paragraph (1) of Article 59-7”.

(2)The import declaration referred to in the preceding paragraph (including documents provided for in Article 68 (Documents to be submitted at the time of export or import declaration) of the Act and documents required to be submitted at the time of import declaration pursuant to the provisions of the Act or other laws and regulations concerning customs duty) shall be made by means of electronic data processing system; provided, however, that this does not apply if it is specified by the Ministry of Finance Order as the case where such declaration cannot be made by means of electronic data processing system due to fault in telecommunications line or for other cause.

(Designation of goods to which special provisions for import declaration are not applicable)

Article 59-21.Goods to be prescribed by Cabinet Order, as provided for in Article 67-19 (Special provisions for import declaration) of the Act are imported materials, supplies or equipment provided for in item 1a of Article 6 of the Mutual Defense Assistance Agreement between Japan and the United States of America.

Section 3 Documents to Be Submitted and Procedures for Inspection

(Benefit equivalent to the benefit prescribed in special provisions of a convention)

Article 60.The equivalent benefit to be prescribed by Cabinet Order, as provided for in Article 68 (Documents to be submitted at the time of export or import declaration) of the Act is the benefit prescribed in Article 5 (Beneficial customs duty) of the Tariff Act.

(Documents, etc. for confirming details of export or import declaration)

Article 61.Documents to be prescribed by Cabinet Order, as provided for in Article 68 (Documents to be submitted at the time of export or import declaration) of the Act are those documents relevant to goods subject to an export or import declaration, including contracts, invoices, statements of freight charges, statements of insurance premium, packing lists, price lists, documents prepared by a manufacturer or a seller in connection with transaction with a consignor and other documents that the Director General of Customs finds to be necessary for confirming the details of export or import declaration or those as specified in each of the following items for the category of the cases as set forth respectively therein:

(i)when the benefit referred to in Article 68 of the Act (excluding the benefit referred to in the next item) is granted: a certificate of origin that proves that goods in question are products of any foreign country (including any territory of that country) to which the benefit is granted (excluding a certificate for goods the total amount of customs value of which is equal to or less than two hundred thousand yen (in the case of goods for which customs duty is levied on the basis of their quantity, the value calculated in accordance with the provisions of Articles 4 to 4-9 (Method of calculation of customs value) of the Tariff Act; hereinafter the same applies in this Article) and a certificate for goods the origin of which is readily ascertainable from the kind or trademark, etc. or from the invoice or other documents);

(ii)when the benefit is granted under the special provisions concerning customs duty of Economic Partnership Agreements (i.e., the Agreement between Japan and the Republic of Singapore for a New-Age Economic Partnership (referred to as “the Agreement with Singapore” in paragraph (6)), the Agreement between Japan and the United Mexican States for the Strengthening of the Economic Partnership, the Agreement between the Government of Japan and the Government of Malaysia for an Economic Partnership, the Agreement between Japan and the Republic of Chile for a Strategic Economic Partnership, the Agreement between Japan and the Kingdom of Thailand for an Economic Partnership, the Agreement between Japan and the Republic of Indonesia for an Economic Partnership (hereinafter in this item referred to as “the Agreement with Indonesia”), the Agreement between Japan and Brunei Darussalam for an Economic Partnership, the Agreement on Comprehensive Economic Partnership among Japan and Member States of the Association of Southeast Asian Nations (hereinafter in this item referred to as “the Agreement with Member States of the Association of Southeast Asian Nations”), the Agreement between Japan and the Republic of the Philippines for an Economic Partnership, the Agreement on Free Trade and Economic Partnership between Japan and the Swiss Confederation, the Agreement between Japan and the Socialist Republic of Viet Nam for an Economic Partnership, the Comprehensive Economic Partnership Agreement between Japan and the Republic of India, the Agreement between Japan and the Republic of Peru for an Economic Partnership, the Agreement between Japan and Australia for an Economic Partnership, the Agreement between Japan and Mongolia for an Economic Partnership, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (hereinafter in this item referred to as “Trans-Pacific Comprehensive and Progressive Agreement”), the Agreement between the European Union and Japan for an Economic Partnership, the Trade Agreement between Japan and the United States of America, the Agreement with the United Kingdom or the Regional Comprehensive Economic Partnership Agreement; hereinafter the same applies in this item): documents as set forth in the following:

(a)documents that certify or declare that the goods in question are those qualified as originating goods of the Party to the Economic Partnership Agreements (hereinafter referred to as “originating goods of the Party” in this item) under the provisions of these Agreements (excluding documents related to goods the origin of which is found by the Director General of Customs to be readily ascertainable from their kind or shape (other than goods to which benefit of customs duty is granted under the special provisions of the Agreement with Indonesia or the Agreement with Member States of the Association of Southeast Asian Nations) or documents related to goods the total amount of customs value of which is equal to or less than two hundred thousand yen) and that fall under any of the following:

[1]documents in which a competent authority of the Party to the Economic Partnership Agreement (i.e., an organ competent to issue documents certifying that goods to be exported from the Party are those originating in that Party or competent to authorize a person who is qualified to prepare such documents) certifies or documents in which a person authorized by the competent authority to prepare the certificate of origin of the Party certifies, based on the provisions of the Agreement, that the goods in question are those originating in the Party (documents herein do not include those related to the Trans-Pacific Comprehensive and Progressive Agreement; hereinafter these documents are referred to as “certificate of origin of the Party” in this Article);

[2]documents for declaring that the goods in question are those originating in the Party, prepared in accordance with the provisions of the Economic Partnership Agreements (including documents provided for in Annex 3-A7 (Other Arrangements) to Chapter 3 (Rules of origin and origin procedures) of the Trans-Pacific Comprehensive and Progressive Agreement; referred to as “declaration form of originating goods of the Party” in paragraph (5)), and a contract, invoice, price list, comprehensive list of parts, flow chart of manufacturing processes, of the goods in question and other document clarifying that the goods in question are originating goods of the Party (excluding documents if the Director General of Customs finds that they are not necessary to be submitted) (these documents are referred to as “declaration form of originating goods of the Party, etc.” in paragraph (4));

(b)if the goods in question are originating goods of the Party and are those other than goods transported directly to Japan from the Party (other than Japan) to the Economic Partnership Agreement (including any other country where the legislation concerning customs duty of the Party is enforced; hereinafter referred to as “Party” in this item) without passing through any territory other than the Party (hereinafter in this item and paragraph (7) referred to as “non-originating country”) (hereinafter goods transported directly to Japan are referred to as “directly transported goods” in this item) (excluding the cases in which the goods in question are those originating in the Party for which a back-to-back certificate of origin or a back-to-back proof of origin has been issued pursuant to the provisions of 4(a) of Rule 3 (Presentation of Certificate of Origin) of Annex 4 (Operational Certification Procedures) to the Agreement with Member States of the Association of Southeast Asian Nations or pursuant to the provisions of paragraph (1) of Article 3.19 (Back-to-Back Proof of Origin), Section B (Operational Certification Procedures), Chapter 3 (Rules of Origin) of the Regional Comprehensive Economic Partnership Agreement and are transported directly to Japan from the country for which the back-to-back certificate of origin or the back-to-back proof of origin has been issued without passing through any territory other than that country), documents that certify that the goods in question fall under any of the items set forth in the following, including copies of through bills of lading covering from the Party to the import port in Japan, certificates issued by the customs or any other competent government authorities of the non-originating country where these goods were transshipped, temporarily stored or displayed at expositions, etc. or such other documents as are found to be appropriate by the Director General of Customs (excluding documents related to goods the total amount of customs value of which is equal to or less than two hundred thousand yen; hereinafter in paragraphs (7) and (8) referred to as “certificates of transport requirements”):

[1]goods that are transported from the Party to Japan through a non-originating country where no handling other than transshipment or temporary storage has taken place (limited to transshipment or temporary storage taken place in a customs area or other equivalent place of the non-originating country under the supervision of the customs of that non-originating country);

[2]goods shipped from the Party for display at expositions, etc. in a non-originating country (limited to a display performed in a customs area or other equivalent place of the non-originating country under the supervision of the customs of that non-originating country) and subsequently shipped from that non-originating country to Japan (limited to those transported from the non-originating country to Japan in a manner equivalent to that of transportation of directly transported goods or of goods falling under item [1]);

(c)if the goods in question are those required to be certified that they fall, in accordance with the provisions of the Economic Partnership Agreement, under those goods to which the benefit prescribed in the special provisions concerning customs duty of that Agreement is granted, a document certifying that they fall under those goods to which the benefit is granted (excluding the cases in which the certification is made by a certificate of origin of the Party; referred to as “certificate of goods of the Party” in paragraph (4));

(d)if the goods in question are those required to be certified that they fall under those goods for which the tariff concession, based on the provisions of Section B (Scheme for the application of preferential tariff treatment for certain originating goods), Part 3 (Tariff elimination and reduction-Japan) of Annex 2-A (Tariff Elimination and Reduction) of the Agreement with the United Kingdom, is granted up to the quantities calculated pursuant to the provisions of that Section, a document that certifies that the goods in question fall under those eligible for the benefit of the tariff concession (in paragraphs (9) and (10) referred to as “the United Kingdom-Japan Preferential Import Certificate”).

(2)The certificates of origin referred to in item (i) of the preceding paragraph shall be those stating the marks, numbers, descriptions, quantities and places of origin of the goods for which the benefit referred to in that item is sought and shall be certified by the Japanese consulate or Japanese diplomatic establishment equivalent to the consulate located in the place of origin, purchase, consignment or shipment of these goods or by the customs, other government authorities or Chamber of Commerce located in these places.

(3)The certificate of origin referred to in item (i) of paragraph (1) is not effective if, on the day of import declaration of the goods subject to that certificate (or, when an application form for approval referred to in paragraph (1) of Article 36-3 (including the cases where applied mutatis mutandis pursuant to Article 50-2) or paragraph (1) of Article 51-12 is submitted, on the day of its submission; the same applies in paragraph (5)), a period of at least one year has elapsed from the date of its issuance; provided, however, that this does not apply if the period has elapsed due to a disaster or for other unavoidable cause.

(4)A certificate of origin of the Party, a declaration form of originating goods of the Party, etc. and a certificate of goods of the Party shall be submitted at the time of import declaration of goods subject to the certificates or declaration, or at the time of the examination referred to in the proviso to paragraph (1) of Article 76 (Simplified export or import procedures for postal items) of the Act or the customs examination of postal items (or, if the Director General of Customs finds that there is any such unavoidable reason as disaster or if approval of the Director General of Customs provided for in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Act is sought for the goods, within a period deemed to be reasonable after the import declaration or examination); provided, however, that if the total amount of customs values of goods covered by the certificate of goods of the Party is equal to or less than two hundred thousand yen, it shall be sufficient to submit the certificate when the Director General of Customs so requests.

(5)A certificate of origin of the Party and a declaration form of originating goods of the Party are not effective if, on the day of import declaration of goods subject to the certificate or declaration (or, in the case of postal items provided for in paragraph (1) of Article 76 of the Act, the day of presentation prescribed in paragraph (3) of that Article), a period of at least one year has elapsed from the date of its issuance or preparation; provided, however, that this does not apply if the period has elapsed due to a disaster or for other unavoidable cause.

(6)Certificates of origin of the Party that are issued for goods to which the benefit of customs duty is granted under the special provisions of the Agreement with Singapore shall be those issued at the time when goods subject to the certificate are shipped from Singapore (or, if the Director General of Customs finds that there are any unavoidable and special circumstances, the certificate may be issued thereafter, but within a period deemed to be reasonable in consideration of these circumstances).

(7)The following matters shall be stated in a certificate of transport requirements issued by the customs or other competent government authorities of a non-originating country:

(i)the marks, numbers, descriptions and quantities of the goods in question;

(ii)the date on which the goods in question are loaded onto, or unloaded from a vessel, aircraft or vehicle in a non-originating country and the name, registered mark or type of the vessel, aircraft or vehicle;

(iii)the details of handling of the goods in question in a non-originating country where loading or unloading referred to in the preceding item has taken place.

(8)A certificate of transport requirements shall be submitted at the time of import declaration of the goods set forth in item (ii)(b)[1] or (ii)(b)[2] of paragraph (1).

(9)Japan-the United Kingdom Preferential Import Certificate shall be submitted to the Director General of Customs on or before the following June 30 after the end of each year in which the date of import declaration for the goods subject to that Certificate is included. In this case, Japan-the United Kingdom Preferential Import Certificates is deemed to have been submitted at the time of the import declaration except in the case referred to in paragraph (7) of Article 36-3 (including the cases where applied mutatis mutandis pursuant to Article 50-2) and paragraph (7) of Article 51-12.

(10)The Minister of Finance, if it is found necessary for the purpose of implementing the provisions prescribed in Section B, Part 3 of the Annex 2-A to the Agreement with the United Kingdom with respect to goods subject to Japan-the United Kingdom Preferential Import Certificate, may request the Minister of Agriculture, Forestry and Fisheries to provide necessary explanation and may also state its own opinion.

(Application for permission of inspection at places other than designated places)

Article 62.A person who seeks permission provided for in paragraph (2) of Article 69 (Inspection at places other than designated places) of the Act shall file with the Director General of Customs an application form, stating the description and quantity of goods for which the person seeks the permission, and the period and place of, and the reason for inspection provided for in that paragraph.

Section 4 Goods the Exportation or Importation of Which Is Prohibited

Subsection 1 Goods the Exportation of Which Is Prohibited

(Verification procedures pertaining to goods the exportation of which is prohibited)

Article 62-2.In verification procedures provided for in paragraph (1) of Article 69-3 (Verification procedures pertaining to goods the exportation of which is prohibited) of the Act (hereinafter in this Article referred to as “verification procedures”), the Director General of Customs shall provide a holder of a patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, breeder’s right or right to seek an injunction against unfair competition (i.e., the holder referred to in paragraph (1) of Article 69-3 of the Act; the same applies in the next paragraph, item (iv) of paragraph (3) of this Article and paragraph (2) of Article 62-12) who is concerned in the goods subject to the verification procedures (hereinafter in this Article, paragraph (1) of Article 62-12 and Article 62-13 referred to as “suspect goods”) and a person who seeks to export these suspect goods (hereinafter in this Article referred to as “exporter”) with an opportunity to produce evidence and to state their opinions as to whether these suspect goods do or do not fall under those goods set forth in item (iii) or (iv) of paragraph (1) of Article 69-2 (Goods the exportation of which is prohibited) of the Act.

(2)When the evidence produced pursuant to the provisions of the preceding paragraph and any other evidence employed in the verification procedures form the basis for the verification referred to in paragraph (5) of Article 69-3 of the Act, the Director General of Customs shall provide a holder of a patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, breeder’s right or right to seek an injunction against unfair competition (in the next paragraph and in item (ii) of paragraph (4), collectively referred to as “right holder”) or an exporter, involved in the verification procedures with an opportunity to state their opinions with respect to the evidence.

(3)A notification to a right holder, as prescribed in paragraphs (1) and (2) of Article 69-3 of the Act shall be issued in writing, stating the matters as set forth in the following:

(i)the descriptions of suspect goods;

(ii)the names and addresses of an exporter and consignee of suspect goods;

(iii)the details of the patent right, utility model right, design right, trademark right, copyright, copyright neighboring right or breeder’s right (in the next Article, collectively referred to as “right”) pertaining to suspect goods (limited to those suspect goods subject to the verification procedures for goods set forth in item (iii) of paragraph (1) of Article 69-2 of the Act);

(iv)the details of indication of goods, etc., the details of configuration of goods or the details of technological restriction measures (i.e., the indication of goods, etc., configuration of goods or technological restriction measures provided for in items (i) to (iii), (xvii) or (xviii) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act (Act No. 47 of 1993), related to a person who has the right to seek an injunction against unfair competition; the same applies in item (ii) of the next Article) pertaining to suspect goods (limited to those suspect goods subject to the verification procedures for goods as set forth in item (iv) of paragraph (1) of Article 69-2 of the Act);

(v)the reason for initiating verification procedures;

(vi)when an application prescribed in paragraph (1) of Article 69-4 (Procedures, etc. for filing of an application pertaining to goods the exportation of which is prohibited), if verification procedures under that application are initiated, that fact;

(vii)that the right holder may produce evidence that substantiates that the suspect goods fall under those goods set forth in item (iii) or (iv) of paragraph (1) of Article 69-2 of the Act and may state its opinions, and the time limit therefor;

(viii)when an application prescribed in paragraph (1) of Article 69-4 of the Act has been accepted, if verification procedures under that application are initiated, that the right holder may inspect the suspect goods by filing an application within the time limit referred to in the preceding item;

(ix)any other relevant matters.

(4)A notification to an exporter as prescribed in paragraphs (1) and (2) of Article 69-3 of the Act shall be issued in writing, stating the matters as set forth in the following:

(i)the descriptions and quantity of the suspect goods, and the date of export declaration of these goods (if the suspect goods are postal items provided for in paragraph (1) of Article 76 (Simplified export or import procedures for postal items) of the Act, the date of presentation prescribed in paragraph (3) of that Article);

(ii)the name and address of a right holder;

(iii)that the exporter may produce evidence that substantiates that the suspect goods do not fall under those goods set forth in item (iii) or (iv) of paragraph (1) of Article 69-2 of the Act and state its opinions, and the time limit therefor;

(iv)that, if the suspect goods are verified to fall under those set forth in item (iii) or (iv) of paragraph (1) of Article 69-2 of the Act, the suspect goods may be confiscated and disposed of pursuant to the provisions of paragraph (2) of that Article;

(v)when an application prescribed in paragraph (1) of Article 69-4 of the Act has been accepted, if verification procedures under that application are initiated, that a person who has filed the application or an exporter (excluding an exporter if the exporter may inspect suspect goods pursuant to the provisions of paragraph (1) of Article 40 of the Act (including the cases where applied mutatis mutandis pursuant to Article 49 of the Act)) may inspect the suspect goods by filing an application within the time limit referred to in item (iii);

(vi)the matters set forth in items (iii) to (vi) and (ix) of the preceding paragraph.

(5)The notification prescribed in paragraph (3) of Article 69-3 of the Act shall be issued in writing.

(Procedures for filing of an application pertaining to goods the exportation of which is prohibited)

Article 62-3.A person who seeks to file an application prescribed in paragraph (1) of Article 69-4 (Procedures, etc. for filing of an application pertaining to goods the exportation of which is prohibited) of the Act shall file with the Director General of Customs an application form stating the matters as set forth in the following, accompanied by evidence provided for in that paragraph:

(i)the details of the right of the person (only when the person seeks to file an application pertaining to goods set forth in item (iii) of paragraph (1) of Article 69-2 (Goods the exportation of which is prohibited) of the Act);

(ii)the details of indication of goods, etc., the details of configuration of goods or the details of technological restriction measures (only when the person seeks to file an application pertaining to goods set forth in item (iv) of paragraph (1) of Article 69-2 of the Act);

(iii)the descriptions of goods found to infringe the right or business interests of the person (i.e., business interests infringed by the acts provided for in item (iv) of paragraph (1) of Article 69-2 of the Act, related to the goods set forth in that item; the same applies in the next item);

(iv)the reason why the goods referred to in the preceding item are found to infringe the right or business interests of the person;

(v)the desired period for which the application provided for in paragraph (3) of Article 69-4 of the Act is effective (limited to a period not exceeding four years);

(vi)any other relevant matters.

(Provision of opportunity for inspection related to goods the exportation of which is prohibited)

Article 62-4.A person who seeks to conduct inspection prescribed in paragraph (4) of Article 69-4 (Procedures, etc. for filing of an application pertaining to goods the exportation of which is prohibited) of the Act shall, within the time limit referred to in item (vii) of paragraph (3) or item (iii) of paragraph (4), of Article 62-2, file a written application for conducting inspection with the Director General of Customs, accompanied by a copy of a written notification referred to in paragraph (3) or (4) of that Article.

(Procedures for seeking opinions of technical advisers when application for export suspension is filed)

Article 62-5.When the Director General of Customs seeks opinions of technical advisers pursuant to the provisions of Article 69-5 (Seeking opinions of technical advisers when an application for export suspension is filed) of the Act, the Director General of Customs sends to the technical advisers documents stating this and the reason therefor, accompanied by materials concerning goods subject to the application and any other materials that may serve as a reference for the technical advisers when stating their opinions.

(Procedures when deposit has been made pursuant to the order of the Director General of Customs pertaining to goods the exportation of which is prohibited)

Article 62-6.A person who has filed an application prescribed in paragraph (1) of Article 69-4 (Procedures, etc. for filing of an application pertaining to goods the exportation of which is prohibited) of the Act and has been ordered to provide monetary deposit pursuant to the provisions of paragraph (1) or (2) of Article 69-6 (Deposit, etc. pertaining to application for export suspension) of the Act (in the next Article referred to as “applicant ordered to deposit”) shall, when the person has made the deposit (including deposit of securities prescribed in paragraph (3) of Article 69-6 of the Act), submit an authenticated copy of certificate of deposit to the Director General of Customs without delay.

(2)When an authenticated copy of certificate of deposit prescribed in the preceding paragraph has been submitted, the Director General of Customs shall deliver without delay a document stating this and a copy of the authenticated copy of certificate of deposit to a person who seeks to export goods that have caused the deposit to be made.

(Details of contract, etc. provided in lieu of deposit pertaining to goods the exportation of which is prohibited)

Article 62-7.If an applicant who is required to make a deposit enters into a contract referred to in paragraph (5) of Article 69-6 (Deposit, etc. pertaining to application for export suspension) of the Act, the contract shall be entered into, as its counterparty, with a bank, credit association (Shinkin bank), insurance company or other financial institution that is established in Japan and has been approved by the Director General of Customs (in item (i) and paragraph (3), simply referred to as “financial institution”) and its contents shall meet the requirements set forth in the following:

(i)that the financial institution pays, for the applicant who is required to make a deposit, within the amount of money ordered to deposit by the Director General of Customs, the exporter in an amount indicated in the document delivered by the Director General of Customs in response to the exporter’s application as a document that confirms that the exporter who has the right to claim for compensation for damages provided for in paragraph (1) of Article 69-6 of the Act against that applicant has the right to claim for payment of money against the financial institution;

(ii)that the contract ceases to be effective when the contract is rescinded with the approval of the Director General of Customs;

(iii)that rescission of the contract or any modification to the contents of the contract is not permitted unless approval of the Director General of Customs is given.

(2)When an applicant who is required to make a deposit has entered into a contract referred to in paragraph (5) of Article 69-6 of the Act (including when the contract has been modified with the approval of the Director General of Customs), the applicant shall submit to the Director General of Customs a document stating this, accompanied by a copy of the contract.

(3)When the document and a copy of the contract prescribed in the preceding paragraph have been submitted, the Director General of Customs shall deliver without delay to a person who seeks to export goods that have caused the contract to be entered into, a document stating that fact, the name and address of a financial institution that is a counterparty of the contract and the amount of money specified in the contract.

(4)When the document and a copy of the contract as prescribed in paragraph (2) have been submitted, if the Director General of Customs is sought from an exporter who has the right to claim for compensation for damages provided for in paragraph (1) of Article 69-6 of the Act against the applicant who has entered into a contract referred to in that paragraph, confirmation of the exporter’s right to claim for compensation for damages and the amount covered by that right and if it is found, based on a certified copy of court’s decision, a document evidencing settlement or the like, that there are reasonable grounds for seeking the confirmation, the Director General of Customs shall deliver to that exporter a document confirming the exporter’s right to claim for compensation for damages and the amount covered by the right to claim for compensation for damages.

(Procedures for exercise of right related to goods the exportation of which is prohibited)

Article 62-8.An exporter who has the right provided for in paragraph (6) of Article 69-6 (Deposit, etc. pertaining to application for export suspension) of the Act (hereinafter in this Article simply referred to as “right”) may file an application for exercise of right with the Director General of Customs.

(2)When the application referred to in the preceding paragraph has been filed, if it is found, based on a certified copy of court’s decision, a document evidencing settlement or the like, that there are reasonable grounds for that application, the Director General of Customs shall deliver to the exporter who has filed the application a document confirming the exporter’s right.

(3)When deposit has been made by means of securities, if it is necessary for the exercise of right, the Director General of Customs may realize the securities. In that event, the charges necessary for realization are deducted from the amount so realized.

(4)In addition to what is provided for in the preceding three paragraphs, any other necessary matters concerning the exercise of right are specified by the Ministry of Justice Order and the Ministry of Finance Order.

(Procedures for application for approval of recovery of monetary deposit, etc. pertaining to goods the exportation of which is prohibited)

Article 62-9.A person who seeks the approval referred to in item (iv) of paragraph (8) of Article 69-6 (Deposit, etc. pertaining to application for export suspension) of the Act shall submit to the Director General of Customs a document stating that the person wishes to obtain the approval referred to in that item, accompanied by a copy of a written form of contract referred to in paragraph (5) of that Article.

(2)A person who seeks the approval referred to in item (v) of paragraph (8) of Article 69-6 of the Act shall, after having provided another deposit in lieu of the deposit actually made, submit to the Director General of Customs a document stating that the person seeks the approval referred to in that item and the reason therefor, accompanied by an authenticated copy of a certificate of deposit with respect to another deposit.

(Procedures for request for hearing opinions concerning goods the exportation of which is prohibited)

Article 62-10.A person who seeks to make a request for hearing opinions prescribed in paragraph (1) of Article 69-7 (Request for hearing opinions concerning goods the exportation of which is prohibited, etc.) of the Act (hereinafter in this Article and the items of paragraph (1) of the next Article referred to as “request for hearing opinions”) shall submit to the Director General of Customs a document stating matters set forth in the following, accompanied by, when a person who seeks to make a request for hearing opinions is a patentholder or other right holder provided for in paragraph (1) of Article 69-7 of the Act, materials that clarify the specific conditions of goods or processes found to compose the acts of infringing the patent right, utility model right or design right of that patentholder or other right holder, related to goods subject to the request for hearing opinions or the specific conditions of goods found to compose the acts set forth in item (x) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act (excluding acts specified in item (viii) of paragraph (1) of Article 19 (Exclusion from application, etc.) of that Act; hereinafter the same applies in this Article, the items of paragraph (1) and paragraph (2) of the next Article), or when a person who seeks to make a request for hearing opinions is an exporter provided for in paragraph (1) of Article 69-7 of the Act, materials that clarify the specific conditions of goods or processes found not to compose the acts of infringing the patent right, utility model right or design right of the patentholder or other right holder provided for in that paragraph, related to goods subject to the request for hearing opinions or the specific conditions of goods found not to compose the acts set forth in item (x) of paragraph (1) of Article 2 of the Unfair Competition Prevention Act:

(i)the date of notification provided for in paragraph (1) of Article 69-7 of the Act;

(ii)if the person has been notified that the period until the day on which ten days elapse, as provided for in paragraph (1) of Article 69-7 of the Act has been extended pursuant to the provisions of that paragraph, that fact;

(iii)that the person makes a request for hearing opinions and the reason therefor;

(iv)any other relevant matters.

(Procedures for seeking opinion of the Minister of Economy, Trade and Industry, etc. concerning goods the exportation of which is prohibited)

Article 62-11.When the Director General of Customs seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provisions of paragraph (2) of Article 69-7 (Request for hearing opinions concerning goods the exportation of which is prohibited, etc.) of the Act, the Director General of Customs shall submit to the Minister or the Commissioner a document stating this and a document as specified in each of the following items for the category of the cases as set forth respectively therein, accompanied by a copy of the document submitted pursuant to the provisions of the preceding Article, materials provided for in that Article and other materials that may serve as a reference for the Minister or the Commissioner when stating their opinions:

(i)if a person who seeks to make a request for hearing opinions is a patentholder or other right holder provided for in paragraph (1) of Article 69-7 of the Act: a document stating the specific conditions of goods or processes found to compose the acts of infringing the person’s patent right, utility model right or design right pertaining to goods subject to the request for hearing opinions and specified by the Director General of Customs or the specific conditions of goods found to compose the acts set forth in item (x) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act and specified by the Director General of Customs;

(ii)if a person who seeks to make a request for hearing opinions is an exporter provided for in paragraph (1) of Article 69-7 of the Act: a document stating the specific conditions of goods or processes found not to compose the acts of infringing the patent right, utility model right or design right of the patentholder or other right holder provided for in that paragraph, related to goods subject to that request and specified by the Director General of Customs or the specific conditions of goods found not to compose the acts set forth in item (x) of paragraph (1) of Article 2 of the Unfair Competition Prevention Act and specified by the Director General of Customs.

(2)When the Director General of Customs requests the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provisions of paragraph (9) of Article 69-7 of the Act, the Director General of Customs shall submit to the Minister or the Commissioner a document stating this, the reason therefor and the specific conditions of goods or processes considered to compose the acts of infringing the patent right, utility model right or design right of the patentholder or other right holder provided for in paragraph (1) of Article 69-7 of the Act, related to the request for opinion and specified by the Director General of Customs or the specific conditions of goods considered to compose the acts set forth in item (x) of paragraph (1) of Article 2 of the Unfair Competition Prevention Act and specified by the Director General of Customs, accompanied by materials that clarify the specific conditions and other materials that may serve as a reference for the Minister or the Commissioner when stating their opinions.

(3)The Director General of Customs, before requesting the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provisions of paragraph (2) or (9) of Article 69-7 of the Act, shall provide the patentholder or other right holder and the exporter concerned, as provided for in paragraph (1) of that Article, with an opportunity to state their opinions with respect to the materials provided for in the preceding two paragraphs.

(Procedures, etc. for seeking opinion of the Minister of Agriculture, Forestry and Fisheries, etc. in verification procedures pertaining to goods the exportation of which is prohibited)

Article 62-12.When the Director General of Customs seeks 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) of Article 69-8 (Seeking opinions of the Minister of Agriculture, Forestry and Fisheries, etc. in verification procedures pertaining to goods the exportation of which is prohibited) of the Act, the Director General of Customs shall submit to the Minister concerned a document stating this and the reason therefor, accompanied by materials concerning the suspect goods subject to seeking opinions and other materials that may serve as a reference for the Minister concerned when stating their opinions.

(2)The Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry, if it is necessary in order to provide the opinion pursuant to the provisions of paragraph (2) of Article 69-8 of the Act, may hear the opinions of a holder of a breeder’s right or of a person who has the right to seek an injunction against unfair competition, as provided for in paragraph (3) of that Article or the opinions of a person who seeks to export goods subject to the verification procedures and of other persons concerned or of a person having academic background and experience. In this case, necessary procedures and other relevant matters are specified by the Ministry of Agriculture, Forestry and Fisheries Order or by the Ministry of Economy, Trade and Industry Order.

(Procedures for seeking opinions of technical advisers in verification procedures pertaining to goods the exportation of which is prohibited)

Article 62-13.When the Director General of Customs seeks opinions of technical advisers pursuant to the provisions of Article 69-9 (Seeking opinions of technical advisers in verification procedures pertaining to goods the exportation of which is prohibited) of the Act, the Director General of Customs shall send to the technical advisers a document stating this and the reason therefor, accompanied by materials concerning the suspect goods subject to seeking opinions and other materials that may serve as a reference for the technical advisers when stating their opinions.

(Procedures for seeking discontinuance of verification procedures pertaining to goods the exportation of which is prohibited)

Article 62-14.A person who seeks to make a request under paragraph (1) of Article 69-10 (Request for discontinuance of verification procedures pertaining to goods the exportation of which is prohibited, etc.) of the Act (referred to as “request for discontinuance of verification procedures” in item (iv)) shall submit to the Director General of Customs a document stating the matters as set forth in the following:

(i)the date of notification provided for in paragraph (1) of Article 69-7 (Request for hearing opinions pertaining to goods the exportation of which is prohibited, etc.) of the Act, on which a notification was received pursuant to the provisions of paragraph (2) of Article 69-10 of the Act;

(ii)when the person has been notified that the period until the day on which ten days elapse as provided for in paragraph (1) of Article 69-7 of the Act has been extended pursuant to the provisions of that paragraph, that fact;

(iii)when the person has received a notification prescribed in paragraph (6) of Article 69-7 of the Act, the date of receipt of the notification;

(iv)that the person requests discontinuance of verification procedures;

(v)any other relevant matters.

(Mutatis mutandis application of provisions for procedures, etc. when deposit has been made pursuant to the order of the Director General of Customs)

Article 62-15.Articles 62-6 and 62-7 apply mutatis mutandis to a person who seeks to make a request under paragraph (1) of Article 69-10 (Request for discontinuance of verification procedures pertaining to goods the exportation of which is prohibited, etc.) of the Act and has been ordered to make a deposit pursuant to the provisions of paragraph (3) of that Article; Article 62-8 applies mutatis mutandis to the procedures for the exercise of right as provided for in paragraph (7) of Article 69-10 of the Act; paragraph (1) of Article 62-9 applies mutatis mutandis to a person who seeks the approval referred to in item (ii) of paragraph (9) of Article 69-10 of the Act; paragraph (2) of Article 62-9 applies mutatis mutandis to a person who seeks the approval referred to in item (iii) of paragraph (9) of Article 69-10 of the Act. In this case, the terms or phrases set forth in the middle columns of the following table, which are used in the paragraphs of the left columns, are deemed to be replaced respectively with the terms or phrases set forth in the right columns:

Provisions	Terms or phrases to be replaced	Terms or phrases to replace
Paragraph (1) of Article 62-6, and paragraphs (1), (2) and (4) of Article 62-7	applicant	applicant
Paragraph (1) of Article 62-6	paragraph (3) of Article 69-6 of the Act	paragraph (4) of Article 69-10 of the Act
Paragraph (2) of Article 62-6	a person who seeks to export	a patentholder or other right holder (i.e., a patentholder or other right holder provided for in paragraph (1) of Article 69-7 (Request for hearing opinion concerning goods the exportation of which is prohibited, etc.) of the Act; the same applies in the next Article and Article 62-8) who has filed an application prescribed in paragraph (1) of Article 69-4 (Procedures, etc. for filing of an application pertaining to goods the exportation of which is prohibited) of the Act, related to
Paragraphs (1) and (2) of Article 62-7	paragraph (5) of Article 69-6	paragraph (6) of Article 69-10
Item (i) of paragraph (1) and paragraph (4) of Article 62-7	paragraph (1) of Article 69-6 of the Act	paragraph (3) of Article 69-10 of the Act
Item (i) of paragraph (1) and paragraph (4) of Article 62-7 and paragraphs (1) and (2) of Article 62-8	exporter	patentholder or other right holder
Paragraph (3) of Article 62-7	a person who seeks to export	a patentholder or other right holder who has filed an application prescribed in paragraph (1) of Article 69-4 (Procedures, etc. for filing of an application pertaining to goods the exportation of which is prohibited) of the Act, related to
Paragraph (1) of Article 62-9	paragraph (5) of that Article	paragraph (6) of Article 69-10 of the Act

Subsection 2 Goods the Importation of Which Is Prohibited

(Verification procedures pertaining to goods the importation of which is prohibited)

Article 62-16.In verification procedures provided for in paragraph (1) of Article 69-12 (Verification procedures pertaining to goods the importation of which is prohibited) of the Act (hereinafter in this Article referred to as “verification procedures”), the Director General of Customs shall provide a patentholder or other right holder (i.e., a holder of patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, layout-design exploitation right or breeder’s right or right to seek an injunction against unfair competition (i.e., a holder of right to seek an injunction against unfair competition as provided for in paragraph (1) of Article 69-12 of the Act; the same applies in item (iv) of paragraph (4) and paragraph (2) of Article 62-29); hereinafter the same applies in this Article), related to goods subject to the verification procedures (hereinafter in this Article, item (i) of paragraph (1) and paragraph (2) of Article 62-24, paragraph (1) of Article 62-29 and Article 62-30 referred to as “suspect goods”) and a person who seeks to import these suspect goods (hereinafter in this Article referred to as “importer”) with an opportunity to produce evidence that substantiates whether these suspect goods do or do not fall under those goods set forth in items (ix) to (x) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) of the Act and to state their opinions; provided, however, that this does not apply if a document provided for in item (v) of paragraph (5) has not been submitted, within the time limit specified in that item, by an importer who has received the notification referred to in that paragraph.

２Documents to be prescribed by Cabinet Order, as provided for in paragraph (4) of Article 69-12 of the Act are those as set forth in the following:

(i)documents stating the details and purposes of importation of the suspect goods by an importer, including, among other things, the fact that the importer seeks to purchase or obtain the suspect goods and that a consignor has shipped the suspect goods;

(ii)documents certifying the names, addresses and occupations or businesses, of an importer and consignor of suspect goods;

(iii)documents stating the nature, shape, function, quality, intended use and other characteristics of suspect goods;

(iv)documents stating whether the importer has or has not obtained authorization to import suspect goods from the patentholder or other right holder related to the suspect goods;

(v)in addition to what is set forth in the preceding items, documents that certify that suspect goods do not fall under those goods set forth in items (ix) to (x) of paragraph (1) of Article 69-11 of the Act and other documents that may serve as a reference when the Director General of Customs verifies whether the suspect goods do or do not fall under those goods set forth in items (ix) to (x) of that paragraph.

(3)If the evidence submitted pursuant to the provisions of paragraph (1), the documents submitted pursuant to the provisions of paragraph (4) of Article 69-12 of the Act and any other evidence employed in verification procedures form the basis for the verification referred to in paragraph (6) of that Article, the Director General of Customs shall provide a patentholder or other right holder or an importer, involved in the verification procedures, with an opportunity to state their opinions concerning the evidence or documents.

(4)A notification to a patentholder or other right holder as prescribed in paragraphs (1) and (2) of Article 69-12 of the Act shall be issued in writing, stating the matters as set forth in the following:

(i)the description of suspect goods;

(ii)the names and addresses of an importer and consignor of suspect goods;

(iii)the details of a patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, layout-design exploitation right or breeder’s right, related to suspect goods (limited to suspect goods subject to verification procedures pertaining to goods as set forth in item (ix) or (ix)-2 of paragraph (1) of Article 69-11 of the Act);

(iv)the details of indication of goods, etc., the details of configuration of goods or the details of technological restriction measures, related to suspect goods (limited to suspect goods subject to verification procedures pertaining to goods set forth in item (x) of paragraph (1) of Article 69-11 of the Act) (i.e., the indication of goods, etc., configuration of goods or technological restriction measures as provided for in items (i) to (iii), (xvii) or (xviii) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act, related to a person who has the right to seek an injunction against unfair competition; the same applies in item (ii) of the next Article);

(v)the reason for initiating verification procedures;

(vi)when an application prescribed in paragraph (1) of Article 69-13 (Procedures, etc. for filing of an application pertaining to goods the importation of which is prohibited) of the Act has been accepted, if verification procedures under that application are initiated, that fact;

(vii)that a patentholder or other right holder may produce evidence and state its opinion to demonstrate that suspect goods fall under those set forth in items (ix) to (x) of paragraph (1) of Article 69-11 of the Act (when an application prescribed in paragraph (1) of Article 69-13 of the Act has been accepted, if verification procedures under that application are initiated, that the patentholder or other right holder may produce evidence and state its opinion only when the document provided for in item (v) of the next paragraph has been submitted, within the time limit specified in that item, by an importer who has received the notification referred to in the next paragraph), and the time limit therefor;

(viii)when an application prescribed in paragraph (1) of Article 69-13 of the Act has been accepted, if verification procedures under that application are initiated, that the patentholder or other right holder may inspect suspect goods by filing an application within the time limit referred to in the preceding item;

(ix)any other relevant matters.

(5)A notification to an importer as prescribed in paragraphs (1) and (2) of Article 69-12 of the Act shall be issued in writing, stating the matters as set forth in the following:

(i)the descriptions and quantity of suspect goods, and the date of import declaration for these goods (if the suspect goods are postal items provided for in paragraph (1) of Article 76 (Simplified export or import procedures for postal items) of the Act, the date of presentation prescribed in paragraph (3) of that Article);

(ii)the name and address of a patentholder or other right holder;

(iii)that the importer may produce evidence and state its opinion to demonstrate that suspect goods do not fall under those set forth in items (ix) to (x) of paragraph (1) of Article 69-11 of the Act (when an application prescribed in paragraph (1) of Article 69-13 of the Act has been accepted, if verification procedures under that application are initiated, that the importer may produce evidence and state its opinion only when the document provided for in item (v) is submitted before the time limit specified in that item) and the time limit therefor;

(iv)that the suspect goods, if they are verified to fall under goods set forth in items (ix) to (x) of paragraph (1) of Article 69-11, may be confiscated and disposed of pursuant to the provisions of paragraph (2) of that Article;

(v)when the application prescribed in paragraph (1) of Article 69-13 of the Act has been accepted and verification procedures under that application are initiated, if an importer disputes over whether suspect goods do or do not fall under goods set forth in items (ix) to (x) of paragraph (1) of Article 69-11 of the Act, that the importer shall submit a document stating that fact to the Director General of Customs on or before the day on which ten days elapse (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 the Holidays of Administrative Organs (Act No. 91 of 1988)) are not included) from the date of receipt of the notification;

(vi)when an application prescribed in paragraph (1) of Article 69-13 of the Act has been accepted and if verification procedures under that application are initiated, that a person who has filed the application or an importer (excluding an importer who may inspect the contents of the suspect goods pursuant to the provisions of paragraph (2) of Article 36 (Mutatis mutandis application of provisions on customs areas, etc.) of the Act, paragraph (1) of Article 40 (Handling of goods) of the Act (including the cases where applied mutatis mutandis pursuant to Article 49 (Mutatis mutandis application of provisions on designated customs areas) of the Act), paragraph (3) of Article 62-2 (Permission of a customs exhibition site) and paragraph (1) of Article 62-8 (Permission of an integrated customs area)) may inspect suspect goods by filing an application within the time limit referred to in item (iii);

(vii)the matters set forth in items (iii) to (vi) and (ix) of the preceding paragraph.

(6)A notification prescribed in paragraph (3) of Article 69-12 of the Act shall be issued in writing.

(7)If a document provided for in item (v) of paragraph (5) has been submitted, within the time limit provided for in that item, by an importer who has received the notification referred to in that paragraph, the Director General of Customs shall notify this to a patentholder or other right holder.

(Procedures for filing of an application pertaining to goods the importation of which is prohibited)

Article 62-17.A person who seeks to file an application prescribed in paragraph (1) of Article 69-13 (Procedures, etc. for filing of an application pertaining to goods the importation of which is prohibited) of the Act shall file with the Director General of Customs an application form stating matters as set forth in the following, accompanied by the evidence provided for in that paragraph:

(i)the details of the patent right, utility model right, design right, trademark right, copyright, copyright neighboring right or breeder’s right, of that person (collectively referred to as “right” in items (iii) and (iv)) (only when the person seeks to file an application pertaining to goods set forth in item (ix) or (ix)-2 of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) of the Act);

(iii)the description of goods found to infringe the right or business interests of that person (i.e., business interests related to goods set forth in item (x) of paragraph (1) of Article 69-11 of the Act, infringed by the acts provided for in that item; the same applies in the next item);

(iv)the reason why the goods referred to in the preceding item are found to infringe the right or business interests of that person;

(v)the desired period for which the application provided for in paragraph (3) of Article 69-13 of the Act is effective (limited to a period not exceeding four years);

(vi)any other relevant matters.

(Provision of opportunity for inspection pertaining to goods the importation of which is prohibited)

Article 62-18.A person who seeks to conduct the inspection prescribed in paragraph (4) of Article 69-13 (Procedures, etc. for filing of an application pertaining to goods the importation of which is prohibited) of the Act shall, within the time limit referred to in item (vii) of paragraph (4) or item (iii) of paragraph (5) of Article 62-16, submit to the Director General of Customs a document stating that the person seeks to conduct the inspection, accompanied by a copy of the written notification referred to in paragraph (4) or (5) of that Article.

(Procedures for seeking opinions of technical advisers when application for import suspension is filed)

Article 62-19.When the Director General of Customs seeks opinions of technical advisers pursuant to the provisions of Article 69-14 (Seeking opinions of technical advisers when an application for import suspension is filed) of the Act, the Director General of Customs shall send to the technical advisers a document stating this and the reason therefor, accompanied by materials concerning goods subject to the application and other materials that may serve as a reference when stating their opinions.

(Procedures when deposit has been made pursuant to the order of the Director General of Customs pertaining to goods the importation of which is prohibited)

Article 62-20.A person who has filed an application prescribed in paragraph (1) of Article 69-13 (Procedures, etc. for filing of an application pertaining to goods the importation of which is prohibited) of the Act and has been ordered to provide monetary deposit pursuant to the provisions of paragraph (1) or (2) of Article 69-15 (Deposit, etc. pertaining to application for import suspension) of the Act (in the next Article referred to as “applicant ordered to deposit”) shall, when the person has made the deposit (including deposit of securities prescribed in paragraph (3) of Article 69-15 of the Act), submit an authenticated copy of a certificate of deposit to the Director General of Customs without delay.

(2)When an authenticated copy of a certificate of deposit prescribed in the preceding paragraph has been submitted, the Director General of Customs shall deliver without delay a document stating this and a copy of the authenticated copy of the certificate of deposit to a person who seeks to import goods that have caused the deposit to be made.

(Details of contract, etc. provided in lieu of deposit pertaining to goods the importation of which is prohibited)

Article 62-21.If an applicant ordered to deposit enters into a contract referred to in paragraph (5) of Article 69-15 (Deposit, etc. pertaining to application for import suspension) of the Act, the contract shall be entered into, as its counterparty, with a bank, credit association (Shinkin bank), insurance company or other financial institution that is established in Japan and has been approved by the Director General of Customs (in item (i) and paragraph (3) simply referred to as “financial institution”), and its contents shall meet the requirements set forth in the following:

(i)that the financial institution, for the applicant ordered to deposit, pay the importer, within the amount of money ordered to deposit by the Director General of Customs, an amount of money indicated in the document delivered by the Director General of Customs in response to the importer’s application as a document that confirms that the importer who has the right to claim for compensation for damages provided for in paragraph (1) of Article 69-15 of the Act against that applicant has the right to claim for payment of money against the financial institution;

(ii)that the contract ceases to be effective when the contract is rescinded with the approval of the Director General of Customs;

(iii)that rescission of the contract or any modification to the contents of the contract is not permitted unless the Director General of Customs gives approval.

(2)When the applicant ordered to deposit has entered into a contract referred to in paragraph (5) of Article 69-15 of the Act (including when the contract has been modified with the approval of the Director General of Customs), the applicant shall submit to the Director General of Customs a document stating that fact, accompanied by a copy of the contract.

(3)When the document and a copy of the contract, prescribed in the preceding paragraph have been submitted, the Director General of Customs shall deliver without delay to a person who seeks to import goods that have caused the contract to be entered into, a document stating that fact, the name and address of a financial institution that is a counterparty of the contract and the amount of money specified in the contract.

(4)When the document and a copy of the contract prescribed in paragraph (2) have been submitted, if the Director General of Customs is sought, from an importer having the right to claim for compensation for damages provided for in paragraph (1) of Article 69-15 of the Act against an applicant ordered to deposit who has entered into a contract referred to in that paragraph, confirmation of the importer’s right to claim for compensation for damages and the amount covered by that right, and if it is found, based on a certified copy of court’s decision, a document evidencing settlement or the like, that there are reasonable grounds for seeking the confirmation, the Director General of Customs shall deliver to that importer a document confirming the importer’s right to claim for compensation for damages and the amount covered by that right.

(Procedures for exercise of right related to goods the importation of which is prohibited)

Article 62-22.An importer who has the right provided for in paragraph (6) of Article 69-15 (Deposit, etc. pertaining to application for import suspension) of the Act (hereinafter in this Article simply referred to as “right”) may file an application for the exercise of right with Director General of Customs.

(2)When the application referred to in the preceding paragraph has been filed, if it is found, based on a certified copy of court’s decision, a document evidencing settlement or the like, that there are reasonable grounds for the application, the Director General of Customs shall deliver to the importer who has filed the application a document confirming the importer’s right.

(4)In addition to what is provided for in the preceding three paragraphs, other necessary matters concerning the exercise of right are specified by the Ministry of Justice Order and the Ministry of Finance Order.

(Procedures for application for approval of recovery of monetary deposit, etc. pertaining to goods the importation of which is prohibited)

Article 62-23.A person who seeks the approval referred to in item (iv) of paragraph (8) of Article 69-15 (Deposit, etc. pertaining to application for import suspension) of the Act shall submit to the Director General of Customs a document stating that the person seeks the approval referred to in that item, accompanied by a copy of a written form of the contract referred to in paragraph (5) of that Article.

(2)A person who seeks the approval referred to in item (v) of paragraph (8) of Article 69-15 of the Act shall, after having made another deposit in lieu of the deposit actually made, submit to the Director General of Customs a document stating that the person seeks the approval referred to in that item and the reason therefor, accompanied by an authenticated copy of a certificate of deposit for another deposit.

(Procedures, etc. for application for approval of inspection of a sample)

Article 62-24.A person who seeks the approval referred to in paragraph (1) of Article 69-16 (Inspection of samples of suspect goods by applicants) of the Act shall submit to the Director General of Customs a document stating the matters set forth in the following, accompanied by a copy of a document related to the notification referred to in paragraph (4) of Article 62-16:

(i)the reason why inspection of a sample of suspect goods is necessary for producing evidence pursuant to the provisions of paragraph (1) of Article 62-16 and stating opinions;

(ii)the quantity of the sample;

(iii)the place, and the date and time of conducting inspection of the sample and the method of the inspection;

(iv)if the sample is to be stored, either before or after inspection of the sample, at a place other than a place provided for in the preceding item, the place where the sample is to be stored and the method of storage;

(v)the means of transportation if the sample is transported;

(vi)any other relevant matters.

(2)When the application referred to in paragraph (1) of Article 69-16 of the Act has been filed, if the Director General of Customs, pursuant to the provisions of the second sentence of that paragraph, notifies a person who seeks to import suspect goods from which the sample has been taken (hereinafter in this Article referred to as “importer”) of the fact that such an application has been filed, the Director General of Customs shall also notify that the importer may state its opinion to the Director General of Customs with respect to that application.

(3)When the application referred to in paragraph (1) of Article 69-16 of the Act has been filed, if the Director General of Customs elects not to approve the application, the Director General of Customs shall notify an applicant and importer of this and the reason therefor in writing.

(4)When a notification prescribed in paragraph (3) of Article 69-16 of the Act is issued to an importer, the Director General of Customs shall notify the importer in writing of its approval of inspection of the sample as provided for in that paragraph and of the place, date and time of the inspection of the sample.

(5)The expenses to be borne by the applicant referred to in paragraph (4) of Article 69-16 of the Act pursuant to the provisions of that paragraph are those necessary for the transport, storage or inspection of the sample and other expenses incurred for handling of the sample (including the expenses necessary for returning the sample).

(Mutatis mutandis application of provisions concerning procedures, etc. when deposit has been made pursuant to the order of the Director General of Customs)

Article 62-25.Articles 62-20 and 62-21 apply mutatis mutandis to a person who seeks to make an application prescribed in paragraph (1) of Article 69-16 (Inspection of samples of suspect goods by applicants) of the Act and has been ordered to provide monetary deposit pursuant to the provisions of paragraph (1) of Article 69-15 (Deposit, etc. pertaining to application for import suspension) of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 69-16 of the Act; Article 62-22 applies mutatis mutandis to the procedures for exercise of right provided for in paragraph (6) of Article 69-15 of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 69-16 of the Act; paragraph (1) of Article 62-23 applies mutatis mutandis to a person who seeks to obtain the approval referred to in item (iv) of paragraph (8) of Article 69-15 of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 69-16 of the Act; paragraph (2) of Article 62-23 applies mutatis mutandis to a person who seeks the approval referred to in item (v) of paragraph (8) of Article 69-15 of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 69-16 of the Act. In this case, the terms or phrases set forth in the middle columns of the following table, which are used in the paragraphs in the left columns are deemed to be replaced respectively with the terms or phrases set forth in the right columns:

Provisions	Terms or phrases to be replaced	Terms or phrases to replace
Paragraph (1) of Article 62-20 and paragraphs (1), (2) and (4) of Article 62-21	applicant	applicant
Paragraph (1) of Article 62-20	paragraph (3) of Article 69-15 of the Act	paragraph (3) of Article 69-15 of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 69-16 of the Act
Paragraph (1) of Article 62-21	of the Act	of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 69-16 of the Act
Paragraph (2) of Article 62-21	of the Act	of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 69-16 of the Act
Item (i) of paragraph (1) and paragraph (4) of Article 62-21	of the Act	of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 69-16 of the Act
Paragraph (1) of Article 62-23	paragraph (5) of that Article	paragraph (5) of Article 69-15 of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 69-16 of the Act

(Procedures for application for attending the inspection of a sample)

Article 62-26.A person who seeks to file an application prescribed in paragraph (6) of Article 69-16 (Inspection of samples of suspect goods by applicants) of the Act shall, before the day on which inspection of a sample as notified pursuant to the provisions of paragraph (4) of Article 62-24 is conducted, submit to the Director General of Customs a document stating that fact, the name and address of a person who is to attend the inspection and other relevant matters. In this case, the Director General of Customs who has received the document shall notify a person who has filed the application referred to in paragraph (1) of Article 69-16 of the Act of the name of a person who is to attend the inspection and other relevant matters.

(Procedures for request for hearing opinion pertaining to goods the importation of which is prohibited)

Article 62-27.A person who seeks to request for hearing the opinion as prescribed in paragraph (1) of Article 69-17 (Request for hearing opinions concerning goods the importation of which is prohibited, etc.) of the Act (hereinafter in this Article and the items of paragraph (1) of the next Article referred to as “request for hearing opinion”) shall submit to the Director General of Customs a document stating matters as set forth in the following, accompanied by, when a person who seeks to request for hearing opinion is a patentholder or other right holder provided for in paragraph (1) of Article 69-17 of the Act, materials that clarify the specific conditions of goods or processes found to compose the acts of infringing the patent right, utility model right or design right of that patentholder or other right holder, related to goods subject to the request for hearing opinion or the specific conditions of goods found to compose the acts set forth in item (x) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act (excluding those acts specified in item (viii) of paragraph (1) of Article 19 (Exclusion from application, etc.) of that Act; hereinafter the same applies in this Article, the items of paragraph (1) and paragraph (2) of the next Article), or when a person who seeks to request for hearing opinion is an importer provided for in paragraph (1) of Article 69-17 of the Act, materials that clarify the specific conditions of goods or processes found not to compose the acts of infringing the patent right, utility model right or design right of the patentholder or other right holder provided for in that paragraph, related to the goods subject to the request for hearing opinion or the specific conditions of goods found not to compose the acts set forth in item (x) of paragraph (1) of Article 2 of the Unfair Competition Prevention Act:

(i)the date of notification as provided for in paragraph (1) of Article 69-17 of the Act;

(ii)if the person has been notified that the period until the day on which ten days elapse as provided for in paragraph (1) of Article 69-17 of the Act has been extended pursuant to the provisions of that paragraph, that fact;

(iii)that the person requests for hearing an opinion and the reason therefor;

(iv)any other relevant matters.

(Procedures for seeking opinions of the Minister of Economy, Trade and Industry, etc. concerning goods the importation of which is prohibited)

Article 62-28.When the Director General of Customs seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provisions of paragraph (2) of Article 69-17 (Request for hearing opinions concerning goods the importation of which is prohibited, etc.) of the Act, the Director General of Customs shall submit to the Minister or the Commissioner a document stating this and a document as specified in each of the following items for the category of the cases as set forth respectively therein, accompanied by a copy of the document submitted pursuant to the provisions of the preceding Article, materials provided for in that Article and other materials that may serve as a reference for the Minister or the Commissioner when stating their opinions:

(i)if a person who seeks to make a request for hearing opinions is a patentholder or other right holder provided for in paragraph (1) of Article 69-17 of the Act: a document stating the specific conditions of goods or processes found to compose the acts of infringing its patent right, utility model right or design right of goods subject to the request for hearing opinions and specified by the Director General of Customs or the specific conditions of goods found to compose the acts set forth in item (x) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act and specified by the Director General of Customs;

(ii)if a person who seeks to make a request for hearing opinion is an importer provided for in paragraph (1) of Article 69-17 of the Act: a document stating the specific conditions of goods or processes found not to compose the acts of infringing the patent right, utility model right or design right of the patentholder or other right holder provided for in that paragraph, related goods subject to that request and specified by the Director General of Customs or the specific conditions of goods found not to compose the acts set forth in item (x) of paragraph (1) of Article 2 of the Unfair Competition Prevention Act and specified by the Director General of Customs.

(2)When the Director General of Customs requests the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provisions of paragraph (9) of Article 69-17 of the Act, the Director General of Customs shall submit to the Minister or the Commissioner a document stating this, the reason therefor and the specific conditions of goods or processes considered to compose the acts of infringing the patent right, utility model right or design right of the patentholder or other right holder provided for in paragraph (1) of that Article, related to the request for seeking opinion and specified by the Director General of Customs or the specific conditions of goods considered to compose the acts set forth in item (x) of paragraph (1) of Article 2 of the Unfair Competition Prevention Act and specified by the Director General of Customs, accompanied by materials that clarify the specific conditions and other materials that may serve as a reference for the Minister or the Commissioner when stating their opinions.

(3)The Director General of Customs, before requesting the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provisions of paragraph (2) or (9) of Article 69-17 of the Act, shall provide the patentholder or other right holder and the importer related to the request for the opinion and provided for in paragraph (1) of that Article with an opportunity to state their opinions with respect to the materials provided for in the preceding two paragraphs.

(Procedures, etc. for seeking opinions of the Minister of Agriculture, Forestry and Fisheries, etc. in verification procedures pertaining to goods the importation of which is prohibited)

Article 62-29.When the Director General of Customs seeks 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) of Article 69-18 (Seeking opinions of the Minister of Agriculture, Forestry and Fisheries, etc. in verification procedures pertaining to goods the importation of which is prohibited) of the Act, the Director General of Customs shall submit to the Minister concerned a document stating this and the reason therefor, accompanied by materials concerning the suspect goods related to seeking of the opinion and other materials that may serve as a reference for the Minister concerned when stating their opinions.

(2)The Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry, if it is necessary in order to provide the opinion pursuant to the provisions of paragraph (2) of Article 69-18 of the Act, may hear the opinions of a holder of breeder’s right, of a person who has the right to seek an injunction against unfair competition, of a person who seeks to import goods subject to the verification procedures, as provided for in paragraph (3) of that Article, of other person concerned or of a person having academic background and experience. In this case, the necessary procedures and other relevant matters are specified by the Ministry of Agriculture, Forestry and Fisheries Order or by the Ministry of Economy, Trade and Industry Order.

(Procedures for seeking opinions of technical advisers in verification procedures pertaining to goods the importation of which is prohibited)

Article 62-30.When the Director General of Customs seeks opinions of technical advisers pursuant to the provisions of Article 69-19 (Seeking opinions of technical advisers in verification procedures pertaining to goods the importation of which is prohibited) of the Act, the Director General of Customs shall send to the technical advisers a document stating this and the reason therefor, accompanied by materials concerning the suspect goods related to request for seeking of the opinion and other materials that may serve as a reference for the technical advisers when stating t their opinions.

(Procedures for request for discontinuance of verification procedures pertaining to goods the importation of which is prohibited)

Article 62-31.A person who seeks to request under paragraph (1) of Article 69-20 (Request for discontinuance of verification procedures pertaining to goods the importation of which is prohibited, etc.) of the Act (referred to as “request for discontinuance of verification procedures” in item (iv)) shall submit to the Director General of Customs a document stating the matters as set forth in the following:

(i)the date of notification provided for in paragraph (1) of Article 69-17 (Request for hearing opinions concerning goods the importation of which is prohibited, etc.) of the Act, on which a notification was received pursuant to the provisions of paragraph (2) of Article 69-20 of the Act;

(ii)when the person has been notified that the period until the day on which ten days elapse as provided for in paragraph (1) of Article 69-17 of the Act has been extended pursuant to the provisions of that paragraph, that fact;

(iii)when the person has received a notification prescribed in paragraph (6) of Article 69-17 of the Act, the date of receipt of the notification;

(iv)that the person requests for discontinuance of verification procedures;

(v)any other relevant matters.

(Mutatis mutandis application of procedures, etc. when deposit has been made pursuant to the order of the Director General of Customs)

Article 62-32.Articles 62-20 and 62-21 apply mutatis mutandis to a person who seeks to request under paragraph (1) of Article 69-20 (Request for discontinuance of verification procedures pertaining to goods the importation of which is prohibited, etc.) of the Act and has been ordered to provide monetary deposit pursuant to the provisions of paragraph (3) of that Article; Article 62-22 applies mutatis mutandis to the procedures for exercise of right as provided for in paragraph (7) of Article 69-20 of the Act; paragraph (1) of Article 62-23 applies mutatis mutandis to a person who seeks the approval referred to in item (ii) of paragraph (9) of Article 69-20 of the Act; paragraph (2) of Article 62-23 applies mutatis mutandis to a person who seeks the approval referred to in item (iii) of paragraph (9) of Article 69-20 of the Act. In this case, the terms or phrases set forth in the middle columns of the following table, which are used in the paragraphs of the left columns, are deemed to be replaced respectively with the terms or phrases set forth in the right columns:

Provisions	Terms or phrases to be replaced	Terms or phrases to replace
Paragraph (1) of Article 62-20 and paragraphs (1), (2) and (4) of Article 62-21	applicant	applicant
Paragraph (1) of Article 62-20	paragraph (3) of Article 69-15 of the Act	paragraph (4) of Article 69-20 of the Act
paragraph (2) of Article 62-20	a person who seeks to import	a patentholder or other right holder who has filed an application prescribed in paragraph (1) of Article 69-13 (Procedures, etc. for filing of an application pertaining to goods the importation of which is prohibited) of the Act (i.e., a patentholder or other right holder provided for in paragraph (1) of Article 69-17 (Request for hearing opinions concerning goods the importation of which is prohibited, etc.) of the Act; the same applies in the next Article and Article 62-22), related to
Paragraphs (1) and (2) of Article 62-21	paragraph (5) of Article 69-15 (Deposit, etc. pertaining to application for import suspension) of the Act	paragraph (6) of Article 69-20 (Request for discontinuance of verification procedures pertaining to goods the importation of which is prohibited, etc.) of the Act
Item (i) of paragraph (1) and paragraph (4) of Article 62-21	paragraph (1) of Article 69-15 of the Act	paragraph (3) of Article 69-20 of the Act
Item (i) of paragraph (1) and paragraph (4) of Article 62-21 and paragraphs (1) and (2) of Article 62-22	the importer	the patentholder or other right holder
Paragraph (3) of Article 62-21	a person who seeks to import	a patentholder or other right holder who has filed an application prescribed in paragraph (1) of Article 69-13 (Procedures, etc. for filing of an application pertaining to goods the importation of which is prohibited) of the Act, related to
Paragraph (1) of Article 62-23	paragraph (5) of that Article	paragraph (6) of Article 69-20 of the Act

Subsection 3 Technical Advisers

Article 62-33.When the Director General of Customs designates persons to serve as technical advisers pursuant to the provisions of Article 69-5 (Seeking opinions of technical advisers when an 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 when an application for import suspension is filed) or Article 69-19 (Seeking opinions of technical advisers in verification procedures pertaining to goods the importation of which is prohibited), of the Act, the Director General of Customs is to specify the period of designation as technical experts.

Section 5 Import Permission and Withdrawal of Imported Goods, etc.

(Cases in which simultaneous payment of internal consumption tax is not required)

Article 62-34.The cases to be prescribed by Cabinet Order, as provided for in Article 72 (Payment of customs duty, etc. and import permission) of the Act are those cases as set forth in the following:

(i)where internal consumption tax is exempted pursuant to the provisions of the Act on Collection, etc. of Internal Consumption Tax Imposed on Imported Goods or pursuant to the provisions of the Consumption Tax Act, etc. as provided for in Article 1 (Purposes) of that Act;

(ii)where goods subject to a special tax return form provided for in paragraph (2) of Article 6 (Special provisions for declaration, payment, etc. of taxable items to be withdrawn) of the Act on Collection etc. of Internal Consumption Tax Imposed on Imported Goods are imported (excluding when provision of security has been ordered pursuant to the provisions of paragraph (1) of Article 7-8 (Provision of security) of the Act, but the security has not been provided and when the situation falls under the preceding item or item (iv));

(iii)where liquors provided for in paragraph (1) of Article 2 (Definitions and types of liquors) of the Liquor Tax Act (Act No. 6 of 1953) are withdrawn pursuant to the provisions of Article 6-2 (Manufacturing premises deemed to be customs areas) of that Act from a customs area deemed to be a manufacturing premise for the purposes of that Act;

(iv)where Article 58-2 (Special provisions for declaration for duty payment, etc. for products manufactured through operations under customs procedures) of the Act (including the cases where applied mutatis mutandis pursuant to Article 62-15 of the Act) is applicable;

(v)where a person who has obtained the approval referred to in paragraph (1) of Article 15 (Special provisions for declaration, etc. of tax base and amount of tax on crude petroleum oils, etc. to be withdrawn) of the Petroleum and Coal Tax Act (Act No. 25 of 1978) withdraws crude petroleum oils, etc. provided for in that paragraph.

(Application for approval of withdrawal of goods prior to import permission)

Article 63.A person who seeks approval provided for in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Act shall file an application form stating the marks, numbers, descriptions and quantities of goods for which the person seeks the approval, the date of import declaration and the reason for seeking the approval with the Director General of Customs with whom the import declaration of the goods has been filed. In this case, if the person seeks to withdraw in installments the goods subject to the import declaration, the person shall state this in that application form.

(Postal items the importation of which is not deemed to be permitted)

Article 64.Postal items to be prescribed by Cabinet Order, as provided for in Article 74 (Goods the importation of which is deemed to be permitted) of the Act are those postal items that have been delivered in order to bring into a customs area and those postal items received with the approval of the Director General of Customs referred to in paragraph (6) of Article 77 (Receipt of postal items prior to payment of customs duty) of the Act the customs duty on which is not paid on the basis of a notice of duty payment prescribed in the second sentence of that paragraph.

(Goods the importation of which is deemed to be permitted)

Article 64-2.Goods to be prescribed by Cabinet Order, as provided for in Article 74 (Goods the importation of which is deemed to be permitted) of the Act are those goods as set forth in the following:

(i)goods the customs duty on which has been collected pursuant to the provisions of paragraph (5) of Article 61 (Operations under customs procedures performed outside a customs factory) of the Act (including the cases where applied mutatis mutandis pursuant to Article 62-7 (Mutatis mutandis application of provisions on a customs warehouse and customs factory) of the Act and Article 62-15 (Mutatis mutandis application of provisions on a customs warehouse, customs factory and customs exhibition site) of the Act), paragraph (3) of Article 97 (Notification by police officers, etc.) of the Act or paragraph (4) of Article 134 (Return, etc. of retained objects, etc.) of the Act;

(ii)goods returned pursuant to the provisions of the Code of Criminal Procedure (Act No. 131 of 1948) and received by a person provided for in Article 86-3, or goods returned pursuant to the provisions of paragraph (1) of Article 134 of the Act and received by a person to whom paragraph (4) of that Article is not applicable;

(iii)goods confiscated under the provisions of relevant laws or vested in the National Treasury;

(iv)goods offered pursuant to the provisions of paragraph (1) of Article 157 (Disposition of administrative notification for a criminal case concerning indirect national taxes, etc.) of the Act on General Rules for National Taxes.

Section 6 Reshipment of Foreign Goods

Article 65.With respect to reshipment provided for in Article 75 (Reshipment of foreign goods) of the Act, the provisions of Article 58, paragraphs (1), (2) and (4) of Article 59-2, Article 59-4, Article 59-5, Article 59-7 (excluding the second sentence of paragraph (2) and paragraph (3)), Article 59-8 and Articles 62 to 62-15 apply mutatis mutandis. In this case, the terms “applies, the term “stating the matters as set forth in the following items” in Article 58 is deemed to be replaced with “stating that the person files a specific export declaration when a specific export declaration provided for in paragraph (3) of Article 67-3 (Special provisions for export declaration) of the Act and the matters as set forth in the following items”; and “in that Article” in paragraph (1) of Article 59-7 are deemed to be replaced with “applies,” and “in the proviso to Article 58”, respectively; the term ““omitted”; and the term “location of the customs area, etc.” in item (iv) of that Article is deemed to be replaced with “location of the customs aera, etc. (when a specific export declaration provided for in paragraph (3) of Article 67-3 of the Act is filed, the place where goods are stored”” in that paragraph is deemed to be replaced with “omitted”; the term “in the preceding three paragraphs” in paragraph (4) of Article 59-7 is deemed to be replaced with “paragraph (1) and the first sentence of paragraph (2)”; and the terms “paragraph (1) of Article 40 of the Act” and “of the Act))” in item (v) of paragraph (4) of Article 62-2 are deemed to be replaced with “paragraph (2) of Article 36 of the Act, paragraph (1) of Article 40 of the Act” and “of the Act), paragraph (3) of Article 62-2 and paragraph (1) of Article 62-8)”, respectively.

Section 7 Special Rules for Postal Items

(Postal items subject to simplified procedures)

Article 66.Postal items to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 76 (Simplified export or import procedures for postal items) of the Act are those postal items as set forth in the items of paragraph (3) of Article 3 (in the case of postal items set forth in item (i) of that paragraph, limited to those to be imported).

(Inspection of postal items)

Article 66-2.When a customs official conducts an inspection provided for in the proviso to paragraph (1) of Article 76 (Simplified export or import procedures for postal items) of the Act, the inspection shall be carried out in the presence of an employee of Japan Post Co., Ltd.

(2)When a customs official finds that postal items subject to the inspection referred to in the preceding paragraph contain any correspondence, the inspection shall be carried out after having the addressor or addressee unpack the postal items or after obtaining the consent of the addressor or addressee.

(3)The preceding two paragraphs apply mutatis mutandis to the inspection of postal items to which Article 67 (Export or import permission) of the Act applies.

(Postal items not required to be presented)

Article 66-3.The cases to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 76 (Simplified export or import procedures for postal items) of the Act are those cases where a person seeking to export or import postal items requests that the person makes a declaration referred to in Article 67 (Export or import permission) of the Act for the postal items.

(Procedures, etc. for exemption from liability for payment of customs duty on pre-delivery postal items)

Article 66-4.Articles 38 and 38-2 apply mutatis mutandis to the approval prescribed in the proviso to paragraph (1) of Article 76-2 (Collection of customs duty on pre-delivery postal items) of the Act and to the notification prescribed in paragraph (3) of Article 76-2 of the Act, respectively. In this case, the terms “goods” and “the place where they are stored” in Article 38 are deemed to be replaced with “postal items” and “matters specified by the Ministry of Finance Order as those necessary for identifying a document referred to in paragraph (1) of Article 77 (Payment, etc. of customs duty on postal items) of the Act (only when the document referred to in that paragraph has been delivered to Japan Post Co., Ltd.), the place where the postal items are to be destroyed”, respectively; the term “the name and location of a customs warehouse where foreign goods lost were stored” in item (i) of Article 38-2, the term “foreign goods” in item (ii) of that Article and the term “the place where the foreign goods lost were stored” in item (iii) of that Article are deemed to be replaced respectively with “matters specified by the Ministry of Finance Order as those necessary for identifying a document referred to in paragraph (1) of Article 77 (Payment of customs duty on postal items, etc.) of the Act (only when the document referred to in that paragraph has been delivered to Japan Post Co., Ltd.)”, “postal items” and “the place where postal items lost were stored”.

(Handling of documents for customs transit, related to postal items)

Article 67.When Japan Post Co., Ltd. has delivered the postal items referred to in the proviso to paragraph (3) of Article 77 (Payment, etc. of customs duty on postal items) of the Act, this fact shall be stated in a document related to the notification referred to in paragraph (1) of that Article, and the document so stated shall be returned to the Director General of Customs who has issued the notification.

(Application for approval to collect postal items prior to payment of customs duty)

Article 67-2.A person who seeks the approval of the Director General of Customs referred to in paragraph (6) of Article 77 (Collection of postal items prior to payment of customs duty) of the Act shall submit to the Director General of Customs an application form stating the descriptions, quantities and storage numbers attached by Japan Post Co., Ltd. of postal items for which the person seeks the approval and the reason for seeking the approval.

(Handling of documents for postal items that cannot be delivered)

Article 68.When any of the postal items provided for in paragraph (1) of Article 77 (Payment, etc. of customs duty on postal items) of the Act cannot be delivered to an addressee, Japan Post Co., Ltd. shall state the reason therefor in a document related to the notification referred to in that paragraph, and return the document to the Director General of Customs who has issued the notification.

(Date of payment of customs duty by Japan Post Co., Ltd.)

Article 68-2.The day to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 77-3 (Payment of customs duty, etc. by Japan Post Co., Ltd.) of the Act is the first transaction date following the day on which the eleventh transaction date elapses from the day immediately following the date on which Japan Post Co., Ltd. receives payment in an amount equivalent to that of customs duty under entrustment from a person who seeks to pay customs duty pursuant to the provisions of paragraph (1) of Article 77-2 (Entrustment of payment of customs duty on postal items) of the Act (or, if the Director General of Customs finds that payment cannot be made on or before that date due to a disaster or for other unavoidable cause, the day to be approved by the Director General of Customs, instead of the first transaction date).

(Matters to be entered in books, etc.)

Article 68-3.Japan Post Co., Ltd. shall keep books and enter therein matters set forth in the following for each of postal items for which payment of customs duty has been entrusted (i.e., postal items for which payment of customs duty has been entrusted pursuant to the provisions of paragraph (1) of Article 77-2 (Entrustment of payment of customs duty on postal items) of the Act; the same applies in the next paragraph):

(i)the matters specified by the Ministry of Finance Order as those necessary for identifying the written notification referred to in paragraph (1) of Article 77 (Payment, etc. of customs duty on postal items) of the Act;

(ii)the amount of customs duty payable;

(iii)the date on which the amount of money equivalent to that of customs duty was delivered;

(iv)the date on which the amount of money equivalent to that of customs duty was paid to the Bank of Japan (including agencies authorized to receive national taxes).

(2)Japan Post Co., Ltd. shall maintain in good order the books referred to in the preceding paragraph and keep them for seven years from the day following the date of delivery of the amount of money equivalent to that of customs duty on the postal items for which the payment of customs duty has been entrusted.

(Cases, etc. in which export or import permission for postal items is revoked)

Article 68-4.The cases to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 78-2 (Revocation of export or import permission for postal items) of the Act (including the cases where applied mutatis mutandis pursuant to paragraph (4) of that Article) are those cases in which postal items are recovered from an addresser or an addresser requests to change the name of an addressee of postal items.

(2)Technical replacement of terms in paragraphs (1) to (3) of Article 78-2 of the Act when these paragraphs apply, pursuant to the provisions of paragraph (4) of that Article, mutatis mutandis to postal items the importation of which have been permitted, but that have not been delivered to addressees, are as provided for in the following table:

Provisions of the Act	Terms to be replaced	Terms to replace
Paragraphs (2) and (3) of Article 78-2	export	import

Chapter 5-2 Authorized Customs Brokers

(Procedures, etc. for application for authorization as authorized customs brokers)

Article 69.A person who seeks the authorization referred to in paragraph (1) of Article 79 (Authorization of customs brokers) of the Act (hereinafter in this Article referred to as “applicant”) shall file an application form stating matters set forth in the following with the Director General of Customs having jurisdiction over the location of the office where the person conducts customs brokerage business provided for in item (i) of Article 2 (Definitions) of the Customs Brokerage Act (Act No. 122 of 1967) (if two or more Directors General of Customs have the jurisdiction, with any of the Directors General of Customs):

(i)the domicile or residence and name of the applicant;

(ii)if there are two or more offices where the applicant conducts the customs brokerage business, the name of the Director General of Customs having jurisdiction over the location of the principal office;

(iii)other matters specified by the Ministry of Finance Order.

(2)The application form referred to in the preceding paragraph shall be accompanied by the rule referred to in item (iii) of paragraph (3) of Article 79 of the Act.

(3)If the applicant is a juridical person, the application form referred to in paragraph (1) shall be accompanied by a certificate of registered matters of the juridical person; provided, however, that this does not apply if the Director General of Customs finds that the certificate is unnecessary to be accompanied on the grounds that the applicant has obtained the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act, paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act or paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act or on other grounds.

(4)When the application form referred to in paragraph (1) has been filed, if the Director General of Customs gives authorization for the application, the Director General of Customs shall notify this to the applicant in writing, whereas if the Director General of Customs elects not to give authorization, the Director General of Customs shall notify this and the reason therefor to the applicant in writing.

(5)A person who has obtained the authorization referred to in paragraph (1) of Article 79 of the Act (referred to as “authorized customs broker” in item (i) of the next Article and paragraph (1) of Article 69-4), if there are any changes in the matters set forth in item (i) of paragraph (1) that relate to the authorization, shall notify this to the Director General of Customs who has given the authorization, without delay.

(Procedures for notification of discontinuance of authorization of an authorized customs broker)

Article 69-2.A notification prescribed in Article 79-3 (Notification of discontinuance of authorization of an authorized customs broker) of the Act is to be made by submitting to the Director General of Customs a written notification stating the matters as set forth in the following:

(i)the domicile or residence and name of an authorized customs broker who issues the notification;

(ii)that the authorization referred to in paragraph (1) of Article 79 (Authorization of customs brokers) of the Act is no longer necessary;

(iii)the date on which the authorization referred to in paragraph (1) of Article 79 of the Act was given;

(iv)other matters specified by the Ministry of Finance Order.

(Procedures for revocation of authorization)

Article 69-3.If the Director General of Customs has revoked the authorization referred to in paragraph (1) of Article 79 (Authorization of customs brokers) of the Act pursuant to the provisions of paragraph (1) of Article 79-5 (Revocation of authorization) of the Act, the Director General of Customs shall notify this and the reason therefor to a person who has been given such authorization, in writing.

(Technical replacement of terms, etc.)

Article 69-4.Technical replacement of terms of Article 48-2 (Succession of permission) of the Act when that Article applies mutatis mutandis to an authorized customs broker pursuant to Article 79-6 (Mutatis mutandis application of provisions concerning succession of permission) of the Act is as set forth in the following table:

Provisions of the Act	Terms or phrases to be replaced	Terms or phrases to replace
Paragraph (1) of Article 48-2	on that permission	on the authorization referred to in paragraph (1) of Article 79 (Authorization of customs brokers)
Paragraph (1) of Article 48-2	the permission of	the authorization of
Paragraph (2) of Article 48-2	permission of a customs warehouse	authorization referred to in paragraph (1) of Article 79
Paragraph (2) of Article 48-2	the Director General of Customs	the Director General of Customs who has given the authorization
Paragraph (3) of Article 48-2	falls under any of the items of Article 43 (Requirements for permission), the Director General of Customs may elect not to give the approval referred to in the preceding paragraph	does not meet any of the items of paragraph (3) of Article 79, the Director General of Customs shall not give the approval referred to in the preceding paragraph
Paragraph (4) of Article 48-2	the business as	business relating to customs brokerage and other business relating to exportation and importation of the authorized customs broker as
	the Director General of Customs	the Director General of Customs who has given the authorization referred to in paragraph (1) of Article 79
	item (i) or (iii) of paragraph (1) of Article 47 (Invalidation of permission)	item (i) or (iii) of paragraph (1) of Article79-4 (Invalidation of authorization) (limited to the case provided for in items (i) and (iii) of paragraph (1) of Article 10 (Invalidation of permission) of the Customs Brokerage Act)
	on the permission	on the authorization referred to in paragraph (1) of Article 79
Paragraph (5) of Article 48-2	falls under any of the items of Article 43, the Director General of Customs may elect not to give the approval referred to in the preceding paragraph	does not meet any of the items of paragraph (3) of Article 79, the Director General of Customs is not to give the approval referred to in the preceding paragraph

(2)Paragraph (1) or (2) of Article 39-2 applies mutatis mutandis to a person who seeks the approval prescribed in paragraph (2) or (4) of Article 48-2 of the Act, as applied mutatis mutandis pursuant to Article 79-6 of the Act. In this case, the term “permission of a customs warehouse” in paragraph (1) of Article 39-2 is deemed to be replaced with “the authorization referred to in paragraph (1) of Article 79 (Authorization of customs brokers) of the Act”; the term “the name of a decedent and the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and domicile or residence of an authorized customs broker (i.e., an authorized customs broker provided for in Article 79-2 of the Act; the same applies in the next paragraph) who is a decedent”; the term “permission of a customs warehouse” in paragraph (2) of that Article is deemed to be replaced with “the authorization referred to in paragraph (1) of Article 79 of the Act”; the term “the name and location of the customs warehouse” in item (i) of that paragraph is deemed to be replaced with “the name and address of the authorized customs broker who seeks to carry out the merger or split-up or who seeks to transfer the customs clearance business or other export- and import-related business”; the term “the name and address of a juridical person that seeks to carry out merger or split-up or the name and address of a person who seeks to transfer the customs warehousing business, and the name and address of a juridical person that survives the merger, is established as a result of the merger or succeeds that business after the split-up” in item (ii) of that paragraph is deemed to be replaced with “the name and address of a juridical person that survives the merger, is established as a result of the merger or succeeds the customs clearance business and other export- and import-related business of the authorized customs broker referred to in the preceding item after the split-up”; and the term “the customs warehousing business” in item (iii) of that paragraph is deemed to be replaced with “the customs clearance business and other export- and import-related business of the authorized customs broker referred to in item (i)”.

Chapter 6 Custody and Retention

(Public notice of custody)

Article 70.Matters to be stated in a public notice prescribed in paragraph (3) of Article 80 (Custody of goods) of the Act are the marks, numbers, descriptions and quantities of goods that have been taken into custody, the place where the goods were stored at the time of custody and the fact that the goods are to be offered for sale at public auction or to be sold by negotiated contract if they still remain in custody after expiry of four months from the date on which they were initially taken into custody.

(2)When goods subject to the provisional seizure or provisional disposition under the provisions of the Civil Preservation Act (Act No. 91 of 1989) or other laws and regulations concerning enforcement of provisional seizure or provisional disposition are sought to be taken into custody, the matters provided for in the preceding paragraph shall be notified, in the case of goods subject to provisional seizure, to the court of execution of a temporary restraining order, a court execution officer or a compulsory administrator or, in the case of goods subject to provisional disposition, to the court of execution of a temporary restraining order or a court execution officer.

(Custody charge)

Article 70-2.The amount of custody charge provided for in Article 82 (Custody charge) of the Act is one hundred and thirty yen each for every ton by weight or each for every cubic meter by volume, of the goods in custody per day for a custody period; provided, however, that the amount of custody charge for precious stones set forth in subheading 7102.31 or 7102.39, heading 71.03 or subheadings 7104.21 to 7104.99 of Appended Table of the Tariff Act (excluding those not undergone polishing, drilling or other similar processing and those shaped for machinery or industrial use) and the metals set forth in heading 71.06 or 71.08 to 71.12 of that Table is twice that amount.

(2)When the amount of custody charge is calculated pursuant to the provisions of the preceding paragraph, if the amount calculated on the basis of weight is different from the amount calculated on the basis of volume, the higher amount is taken as the custody charge.

(3)The period that forms the basis for calculation of custody charge commences on the day on which goods are taken into custody and terminates on the day preceding the date on which the goods are released from custody or are sold at public auction or under negotiated contract.

(Expenses required for custody)

Article 70-3.Expenses required for custody provided for in paragraph (1) of Article 83 (Release from custody) of the Act are the expenses incurred for storage and transport of goods in custody, for a public notice prescribed in paragraph (3) of Article 80 (Custody of goods) of the Act and for correspondence.

(2)The amount of expenses for storage provided for in the preceding paragraph is one hundred and eighty yen each for every ton by weight or each for every cubic meter by volume, of the goods in custody per day for a period of custody if the goods are stored at a place provided for in the main clause of paragraph (3) of Article 80-2 (Method of custody) of the Act.

(3)Paragraph (2) of the preceding Article applies mutatis mutandis to expenses required for storage referred to in the preceding paragraph.

(Application for approval of release from custody)

Article 71.A person who seeks approval provided for in paragraph (1) of Article 83 (Release from custody) of the Act shall file with the Director General of Customs an application form stating the marks, numbers, descriptions and quantities of goods for which the person seeks the approval, the place where they were stored at the time of custody and the date on which they were taken into custody.

(2)The application form referred to in the preceding paragraph shall be accompanied by a document certifying that goods in custody are to be withdrawn without fail and by a written consent to the release from custody of a person who had the right of pledge or the right of retention of the goods at the time of custody.

(3)The expenses incurred for custody and custody charge as provided for in paragraph (1) of Article 83 of the Act may be paid by affixing revenue stamps to the application form referred to in paragraph (1).

(Public notice of public auction)

Article 72.Matters to be stated in a public notice prescribed in paragraph (1) of Article 84 (Public auction of goods in custody) of the Act are the marks, numbers, descriptions and quantities of goods to be offered for public auction and the date and time, place, method of, and the reason for the auction, time limit for fulfillment, matters concerning security deposit and other matters found to be necessary by the Director General of Customs.

(2)The public notice referred to in the preceding paragraph is to be given on or before the tenth day preceding the date of public auction; provided, however, that if it is found that the goods to be offered for public auction fall under paragraph (2) of Article 84 of the Act, that unreasonable amount of expenses for storage is required or that their value is likely to significantly depreciate, the period may be shortened.

(Restrictions on participants in public auction)

Article 73.The Director General of Customs may prevent any person who is found to fall under any of the following items from participating in the public auction provided for in paragraph (1) of Article 84 (Public auction of goods in custody) of the Act or from entering the place for the public auction, or may require such a person to leave that place, for two years from the day on which such a person fall under any of these items. The same applies to a person who employs such a person as an agent, manager or other employee at the time of public auction:

(i)any persons who associate with each other with the intention of improperly lowering the price at public auction;

(ii)any person who obstructs other persons from participating in public auction or obstructs other participants in public auction from entering into or fulfilling a contract;

(iii)any person who fails to fulfill a contract without any legitimate grounds;

(iv)any person who participates in public auction under a false name;

(v)any person who willfully damages, or causes depreciation to goods offered for public auction;

(vi)in addition to the persons set forth in the preceding items, any person who obstructs the sale at public auction or under negotiated contract from being duly executed.

(2)The Director General of Customs, if any of the persons falling under the preceding paragraph bids under paragraph (1) of the next Article, may treat the bidding to be null and void.

(3)The Director General of Customs, if it is found necessary for the purpose of application of paragraph (1), may request any participant in public auction to prove the identity of the participant.

(Method of public auction and bidding process)

Article 74.The public auction provided for in paragraph (1) of Article 84 (Public auction of goods in custody) of the Act is to be carried out through a bidding process.

(2)The Director General of Customs shall require any person who seeks to participate in bidding to provide security deposit as determined by the Director General of Customs in an amount of not less than five percent of the target price as provided for in the next paragraph, in cash or by check as provided for in item (i) of paragraph (1) of Article 1 (Check, etc. that may be used for payment of revenues) of the Matters relating to Securities Used for Payment of Revenues (Imperial Ordinance No. 256 of 1916), that is drawn or guaranteed by a bank; provided, however, that if the target price is less than five hundred thousand yen, the Director General of Customs may waive the requirement to provide the security deposit.

(3)When goods in custody are offered for bidding, the Director General of Customs shall put in a sealed envelope the target price of goods offered for bidding, as determined to be a reasonable price in consideration of the price of identical or similar goods, and shall, at the time of bid opening, place the sealed envelope at the site of bid opening.

(4)The Director General of Customs may, if it is found necessary to do so, give a public notice of the target price referred to in the preceding paragraph at the time of the public notice prescribed in paragraph (1) of Article 84 of the Act or may post a public notice of that price at the site of public auction or at other appropriate place prior to the public auction. In this case, the preceding paragraph does not apply.

(5)The bid opening shall take place in the presence of bidders at the time and place announced in a public notice; provided, however, that if any of the bidders is absent, a customs official who has no interest in the bidding shall attend the bid opening.

(6)A bidder shall not replace, modify or cancel a written bid submitted by that bidder.

(7)If the target price referred to in paragraph (3) fails to be reached at the bid opening, a second bidding may take place immediately.

(8)A purchaser of goods subject to public auction may allocate the security deposit provided by that purchaser to the purchase money of the goods.

(9)When a purchaser fails to pay purchase money within the time limit for payment or when any person who has provided security deposit has been subject to the disposition referred to in paragraph (2) of the preceding Article, the Director General of Customs shall announce in the public notice prescribed in paragraph (1) of Article 84 of the Act that the security deposit provided by these persons vests in the National Treasury.

(Determination of a successful bidder when contract prices are the same)

Article 75.If there are two or more bidders who have bidden the same price that is to be a contract price, a successful bidder shall be determined through further bidding, and if they bid again the same price, a successful bidder shall be determined by lot.

(2)In the case referred to in the preceding paragraph, if any of the bidders is absent or fails to draw lots, a customs official having no interest in the bidding may draw lots on behalf of the bidder.

(Determination of two or more successful bidders)

Article 76.When a large quantity of goods of the same price and kind are offered for public auction, the Director General of Customs, if it is found necessary to do so, may allow any person who seeks to make a bid within the quantity, to bid the quantity and unit price of the goods that the person wishes to purchase, and may determine successful bidders from among the bidders who bid the unit prices not less than the target price, in the order of bidding prices, until the whole quantity is covered. In this case, if any one of two or more bidders who may be the successful bidders needs to be determined as the last successful bidder, priority is given to the bidder who bid the larger quantity and, if the quantities bidden by them are the same, priority is determined by lot.

(2)In the case referred to in the preceding paragraph, when the quantity bidden by the last successful bidder, if added to the quantity bidden by other successful bidders, exceeds the whole quantity offered for bidding, it shall be deemed that there is not any successful bidder for the excess quantity.

(3)When successful bidders have been determined through the bidding process as provided for in paragraph (1), if any of the successful bidders fails to fulfill a contract, the Director General of Customs may, only if the Director General of Customs determines a successful bidder immediately following the bid opening and has the successful bidder pay the purchase money immediately, treat the quantity that is deemed, pursuant to the provisions of the preceding paragraph, not to have been successfully bidden (excluding the quantity bidden by the successful bidder who fails to fulfill the contract and hence deemed not to have been successfully bidden pursuant to the provisions of the preceding paragraph) as having been successfully bidden and then treat any person who failed to be a successful bidder pursuant to the provisions of the second sentence of paragraph (1) as a successful bidder, within the limit of the quantity bidden by the successful bidder who has failed to fulfill the contract. In this case, the second sentence of paragraph (1) and the preceding paragraph apply mutatis mutandis.

(4)Paragraph (2) of the preceding Article applies mutatis mutandis when priority of bidders is determined pursuant to the provisions of the second sentence of paragraph (1) (including the case where applied mutatis mutandis pursuant to the second sentence of the preceding paragraph).

(Reauction)

Article 76-2.With respect to goods subject to custody, if there is no bidder at public auction, if the bidding price of a bidder fails to reach the target price, if a successful bidder fails to fulfill a contract or if there is no successful bidder for the reason that the bidding has been treated to be null and void pursuant to the provisions of paragraph (2) of Article 73, the Director General of Customs may offer such goods again for public auction.

(2)When public auction takes place pursuant to the provisions of the preceding paragraph, the Director General of Customs may, if it is found necessary to do so, alter the target price, shorten the period for the public notice referred to in paragraph (2) of Article 72 or alter other terms and conditions of the public auction.

(Sale under negotiated contract when there is no purchaser at public auction)

Article 77.When goods in custody are sought to be sold under negotiated contract pursuant to the provisions of paragraph (3) of Article 84 (Sale of goods in custody) of the Act for the reason that there is no purchaser despite being offered for public auction, the target price and other terms and conditions that have been determined for the last public auction shall not be altered except the security deposit and the time limit for fulfillment; provided, however, that contracts may be entered into with two or more persons within the limit of target price, provided that the target price can be divided in its calculation.

(Procedures for sale under negotiated contract)

Article 78.When the Director General of Customs seeks to sell goods in custody under negotiated contract pursuant to the provisions of paragraph (3) of Article 84 (Sale of goods in custody) of the Act, the Director General of Customs shall determine in advance a target price in a manner equivalent to that prescribed in paragraph (3) of Article 74 and obtain, as far as possible, written estimates from two or more persons.

(2)When the Director General of Customs seeks to sell goods in custody under negotiated contract, the Director General of Customs shall prepare a written contract, stating in detail the purpose of the contract, time limit for fulfillment, amount of security deposit, risks to be borne and any other necessary matters.

(3)Paragraphs (2), (8) and (9) of Article 74 apply mutatis mutandis to a sale under negotiated contract. In this case, the term “if the target price is less than five hundred thousand yen, the Director General of Customs may waive the requirement to provide the security deposit” in paragraph (2) of that Article is deemed to be replaced with “if no difficulty is found in ensuring the fulfillment of a contract, the Director General of Customs may waive wholly or partly the requirement to provide the security deposit”; and the term “in the public notice prescribed in paragraph (1) of Article 84 of the Act” in paragraph (9) of that Article is deemed to be replaced with “in a written contract”.

(4)When goods may be offered for public auction pursuant to the provisions of Article 76-2, if it is found appropriate in consideration of the nature and quantity of the goods subject to custody, the Director General of Customs may display them to the public and sell them at the price publicly noticed in advance. In this case, submission of a written estimate referred to in paragraph (1) and preparation of a written contract referred to in paragraph (2) may be omitted.

(Effect accruing from payment of purchase price)

Article 78-2.Any purchaser of goods offered for public auction or sold under negotiated contract, pursuant to the provisions of paragraphs (1) to (3) of Article 84 (Public auction or sale of goods in custody) of the Act, acquires the goods at the time when the purchaser pays the purchase money.

(2)When a customs official receives purchase money referred to in the preceding paragraph, customs duty or any other national taxes chargeable on goods referred to in the preceding paragraph are deemed to have been collected under paragraph (1) of Article 85 (Allocation of proceeds from public auction, etc.) of the Act, within the limit of the amount so received (i.e., an amount obtained after deducting any expenses incurred from public auction or sale and any other expenses that are collected prior to collection of customs duty, if any).

(Public notice of disposal of goods in custody)

Article 79.When goods in custody have been disposed of pursuant to the provisions of paragraph (5) of Article 84 (Disposal of goods in custody) of the Act, the Director General of Customs shall immediately give a public notice, stating the marks, numbers, descriptions and quantities of the goods so disposed of, the date and place of, and the reason for the disposal.

(Delivery and deposit of proceeds from public auction, etc.)

Article 80.Delivery of the balance of the proceeds prescribed in paragraph (1) of Article 85 (Allocation and delivery of proceeds from public auction, etc.) of the Act, after having received a document certifying ownership from a person who was the owner of the goods concerned at the time of public auction or sale under negotiated contract, shall be performed promptly after the day on which twenty days elapse from the date of the public auction or sale.

(2)When a person who had the right of pledge or the right of retention at the time when goods were taken into custody seeks, pursuant to the provisions of paragraph (2) of Article 85 of the Act, delivery of an amount provided for in that paragraph, that person shall submit a document certifying its right.

(3)In the cases set forth in the following items, the Director General of Customs shall deposit the amount of money as set forth respectively in these items pursuant to the provisions of paragraph (3) of Article 85 of the Act:

(i)when a person who had the right of pledge or the right of retention at the time when goods were taken into custody fails to submit a document provided for in the preceding paragraph within twenty days from the date of public auction or sale under negotiated contract: the amount of money provided for in paragraph (2) of Article 85 of the Act;

(ii)when a person who is eligible to be delivered an amount of money pursuant to the provisions of paragraph (1) or (2) of Article 85 of the Act refuses to receive it or cannot receive it, or when the Director General of Customs fails to definitely ascertain any person who is eligible to receive that amount: the amount of money failed to be delivered.

(Mutatis mutandis application of provisions concerning retained goods)

Article 81.Paragraph (2) of Article 70 and Articles 71 to 80 apply mutatis mutandis to goods retained pursuant to the provisions of paragraph (1) of Article 86 (Retention of personal effects of passengers, etc.) of the Act or paragraph (1) of Article 87 (Retention of goods bearing false indication, etc. of origin) of the Act. In this case, the terms “approval provided for in paragraph (1) of Article 83 (Release from custody) of the Act” and “taken into custody” in paragraph (1) of Article 71 are deemed to be replaced with “return prescribed in paragraph (2) of Article 86 of the Act or paragraph (2) of Article 87 of the Act” and “taken into custody; provided, however, that with respect to personal effects retained pursuant to the provisions of paragraph (1) of Article 86 of the Act, it shall be sufficient to submit a certificate of retention to the Director General of Customs”, respectively; and the term “an application form” in paragraphs (2) and (3) of that Article is deemed to be replaced with “an application form or certificate of retention”.

Chapter 7 Customs Dissatisfaction Review Committee

Article 82.The Council, etc. to be prescribed by Cabinet Order, as provided for in Article 91 (Referral to Councils, etc.) of the Act (including the cases where applied mutatis mutandis pursuant to Article 11 (Appeal) of the Tonnage Dues Act (including the cases where applied mutatis mutandis pursuant to Article 6 (Mutatis mutandis application of provisions of the Tonnage Dues Act) of the Special Tonnage Dues Act) and Article 40-2 (Appeal) of the Customs Brokerage Act) is the Customs Dissatisfaction Review Committee.

Chapter 8 Miscellaneous Provisions

(Matters to be entered in books, etc.)

Article 83.A person who imports, in the course of trade, goods to which the self-assessment system applies (other than specially declared goods of authorized importers) (in paragraph (6) referred to as “importer”) shall keep books relating to customs duty (i.e., books relating to customs duty provided for in paragraph (1) of Article 94 (Keeping of books, etc.) of the Act; hereinafter the same applies in this paragraph) and enter therein the descriptions, quantities and values, the names of consignors of goods the importation of which has been permitted (hereinafter in this Article referred to as “import-permitted goods”) and the dates of permission and the numbers of permits.

(2)The preceding paragraph applies mutatis mutandis to a person who, in the course of trade, export goods (other than goods exported as accompanied goods by a person at the time of departure from Japan, postal items and specific export goods) (referred to as “exporter” in paragraph (8)). In this case, the terms “books relating to customs duty (i.e., books relating to customs duty provided for in paragraph (1) of Article 94 (Keeping of books, etc.) of the Act; hereinafter the same applies in this paragraph)”, “consignors”, “goods the importation of which has been permitted” and “import-permitted goods” in the preceding paragraph are deemed to be replaced with “books relating to customs duty to be kept pursuant to the provisions of paragraph (1) of Article 94 (Keeping of books, etc.) of the Act, as applied mutatis mutandis pursuant to paragraph (2) of that Article”, “consignee”, “goods the exportation of which has been permitted” and “export-permitted goods”, respectively.

(3)Paragraph (2) of Article 4-12 applies mutatis mutandis to documents to be specified by Cabinet Order, as provided for in paragraph (1) of Article 94 of the Act for specially declared goods permitted, of a special entrusting importer (i.e., an importer provided for in paragraph (1) of Article 7-2 (Special provisions for declaration) of the Act) (hereinafter the documents herein are referred to as “documents relating to customs duty” in this Article), and paragraph (1) of Article 61 applies mutatis mutandis to documents relating to customs duty for import-permitted goods other than specially declared goods permitted. In this case, the terms “those related to goods subject to an export or import declaration” and “other documents that the Director General of Customs finds to be necessary for confirming the details of export or import declaration or” in paragraph (1) of Article 61 are deemed to be replaced with “those related to goods the importation of which is permitted” and “other documents that may clarify the details of the declaration for import permission of the goods and”, respectively.

(4)Paragraph (1) of Article 61 (excluding its items) applies mutatis mutandis to documents relating customs duty to be kept pursuant to the provisions of paragraph (1) of Article 94 of the Act, as applied mutatis mutandis pursuant to paragraph (2) of that Article. In this case, the terms “those related to goods subject to an export or import declaration”, “invoices, statements of freight charges, statements of insurance premium” and “other documents that the Director General of Customs finds to be necessary for confirming the details of export or import declaration or those as specified in each of the following items for the category of the cases as set forth respectively therein” in paragraph (1) of Article 61 are deemed to be replaced with “those related to goods the exportation of which is permitted”, “invoices” and “other documents that may clarify the details of the declaration for export permission of the goods”, respectively.

(5)When the whole or part of the matters required to be entered in the books relating to customs duty are stated in documents relating to customs duty or in import or export permits, the whole or part of the matters so stated may be omitted from the books relating to customs duty. In this case, the import or export permits are deemed to be documents relating to customs duty.

(6)An importer shall maintain in good order books relating to customs duty and documents relating to customs duty so that the relations between the matters entered in the books and the documents are readily ascertainable from the numbers of import permits and other matters stated, and shall keep the books relating to customs duty for a period of seven years from the day following the date of import permission of the import-permitted goods (hereinafter in this paragraph and in the next paragraph the day is referred to as “initial date”) and the documents relating to customs duty for a period of five years from the initial date (or, for a period of seven years if matters to be entered in the books related to customs duty have been omitted pursuant to the provisions of the preceding paragraph), at the headquarters or principal office of the importer or at the office, the place of business or any other equivalent place related to the import transactions of the import-permitted goods, or at the domicile of the importer.

(7)Keeping of books and documents prescribed in the preceding paragraph during the period after expiry of five years from the initial date may be performed in the manner specified by the Minister of Finance.

(8)An exporter shall maintain in good order books relating to customs duty and documents relating to customs duty so that the relations between the matters entered in the books and the documents are readily ascertainable from the numbers of export permits and other matters stated, and shall keep the books and documents for a period of five years from the date of export permission of the export-permitted goods, at the headquarters or principal office of the exporter or at the office, the place of business or other equivalent place related to the export transactions of the export-permitted goods, or at the domicile of the exporter.

(Procedures for notification of an administrator of customs matters)

Article 84.A notification prescribed in the first sentence of paragraph (2) of Article 95 (Administrator of customs matters) of the Act shall be made in writing, stating the matters as set forth in the following:

(i)the domicile or residence and name of a declarant, etc.（i.e., a declarant, etc. provided for in paragraph (1) of Article 59 of the Act; the same applies in item (iv) and item (i) of paragraph (3);

(ii)the domicile or residence (in the case of a juridical person, the location of its headquarters or its principal office) and name, of an administrator of customs matters;

(iii)the reason for designating an administrator of customs matters;

(iv)if there is any entrustment contract or other contract for management of customs procedures, etc. provided for in paragraph (1) of Article 95 of the Act between the declarant, etc. and the administrator of customs matters, this fact;

(v)any other relevant matters.

(2)The written notification referred to in the preceding paragraph shall be accompanied by documents that clarify the details of the contract referred to in item (iv) of that paragraph (only when there is the contract referred to in that item) and other documents specified by the Ministry of Finance Order.

(3)The notification prescribed in the second sentence of paragraph (2) of Article 95 of the Act shall be made in writing, stating the matters as set forth in the following:

(i)the domicile or residence and name of a declarant, etc.;

(ii)the domicile or residence (in the case of a juridical person, the location of its headquarters or principal office) and name of an administrator of customs matters who has been dismissed;

(iii)the reason for dismissal of an administrator of customs matters;

(iv)any other relevant matters.

(Special relationship with an administrator of specific customs matters)

Article 84-2.The special relationship to be specified by Cabinet Order, as provided for in item (iii) of paragraph (5) of Article 95 (Administrator of customs matters) of the Act is the relationship between two parties that falls under any of the cases as set forth in the following:

(i)when either of the parties directly or directly owns, controls or holds fifty percent or more of the total number of outstanding voting shares related to the business of the other party;

(ii)when fifty percent or more of the total outstanding voting shares related to the business of both parties is directly or indirectly owned, controlled or held by a third party;

(iii)if either of the parties may substantially determine wholly or partly the business policy of the other party for the reason that half or more of the officers or officers with the representative authority of either of the parties are or were officers or employees of the other party or there exists any other fact similar thereto;

(iv)if both of the parties are regarded as business partners under the relevant laws and regulations;

(v)if either of the parties has the family relationship with other party or is the officer of other party or has the family relationship with that officer.

(Customs procedures not required to be performed by an administrator of customs matters)

Article 85.Procedures to be prescribed by Cabinet Order, as provided for in paragraph (9) of Article 95 (Administrator of customs matters) of the Act are those procedures as set forth in the following items:

(i)the procedures under paragraph (3) of Article 7 (Declaration) of the Act, and the procedures under Article 15 (Procedures for entry into a port) of the Act, Article 15-3 (Procedures for entry into a port of special vessels, etc.), Article 17 (Procedures for departure from a port), Article 17-2 (Procedures for departure from a port of special vessels, etc.), Article 18 (Simplified procedures for entry into, or departure from a port), Article 18-2 (Simplified procedures for entry into, or departure from a port of special vessels, etc.), Article 20 (Entry into, or departure from a closed port), Article 20-2 (Entry into, or departure from a closed port of special vessels), Article 21 (Temporary landing of foreign goods), Article 22 (Notification, etc. of a call at a foreign port of coastal vessels, etc.) and Article 25 (Change in status of vessels or aircraft) (including when these provisions apply pursuant to the provisions of Article 27 (Acting agent for a master or captain) of the Act), of the Act;

(ii)the procedures under paragraph (1) of Article 14 (Exemption from customs duty on personal effects of passengers departing from Okinawa Prefecture) of the Temporary Customs Tariff Measures Act;

(iii)the procedures under Article 3 (Import procedures for vehicles, etc.) of the Act on Special Provisions of the Customs Act, etc. Incidental to Enforcement of the Customs Convention on the Temporary Importation of Private Road Vehicles (Act No. 101 of 1964) and the procedures under Article 3 (Customs clearance, etc. using ATA Carnet) of the Act on Special Provisions of the Customs Act, etc. Incidental to Enforcement of the Customs Convention on the ATA Carnet for Temporary Importation of Goods (ATA Convention).

(Port area of an open port and a customs airport)

Article 86.Port area of an open port to be prescribed by Cabinet Order, as provided for in Article 96 (Port area of an open port and a customs airport) of the Act is the area as prescribed in Appended Table 3.

(2)Port area of a customs airport is the area consisting of runways, taxiways, aprons and hangars in the airport as set forth in Appended Table 2.

(Method of public notice)

Article 86-2.Except as otherwise provided for in this Cabinet Order, any public notice prescribed in the Act or this Cabinet Order shall be made by posting the matters to be notified at a prominent place of the customs offices; provided, however, that the public notice may, if necessary, also be posted at other appropriate places or be given in the official gazette or in the daily newspaper that carries current general topics or by other methods.

(Persons from whom customs duty is not collected at the time of return of retained objects, etc.)

Article 86-3.Persons to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 97 (Collection of customs duty on lost properties, etc.) of the Act are those persons who receive any returned foreign goods pursuant to the provisions of the Code of Criminal Procedure and are found to have possessed such goods without knowing that customs duty has not been paid.

(Customs services, etc. provided outside office hours subject to notification)

Article 87.Customs services to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 98 (Request for customs services outside office hours) of the Act are those services as set forth in the following:

(i)the services associated with the approval provided for in paragraph (1) of Article 23 (Loading, etc. of vessel’s or aircraft’s stores) of the Act;

(ii)the services associated with the approval provided for in paragraph (1) of Article 43-3 (Approval for storage of foreign goods) of the Act (including the cases where applied mutatis mutandis by replacing certain terms pursuant to Article 61-4 (Mutatis mutandis application of provisions on customs warehouses) of the Act) or in Article 62-10 (Approval for storage, etc. of foreign goods) of the Act;

(iii)the services associated with the permission provided for in paragraph (1) of Article 61 (Operations under customs procedures performed outside a customs factory) of the Act (including the cases where applied mutatis mutandis pursuant to Article 62-15 (Mutatis mutandis application of the provisions on a customs warehouse, customs factory and customs exhibition site) of the Act);

(iii)-2the services associated with the approval provided for in paragraph (1) of Article 62-3 (Procedures for foreign goods that are brought into a customs exhibition site) of the Act and the permission provided for in Article 62-5 (Permission of use outside a customs exhibition site) of the Act (including the cases where applied mutatis mutandis pursuant to Article 62-15 of the Act);

(iv)the services associated with the approval prescribed in paragraph (1) of Article 63 (Customs transit) of the Act or paragraph (1) of Article 66 (Transportation of domestic goods) of the Act;

(v)the services associated with the permission prescribed in Article 67 (Export or import permission) of the Act (including the cases where applied mutatis mutandis pursuant to Article 75 (Reshipment of foreign goods) of the Act);

(vi)the services associated with the approval provided for in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Act;

(vii)the services associated with the delivery provided for in paragraph (1) of Article 102 (Delivery of certificates and inspection of statistics, etc.) of the Act.

(2)The services set forth in items (i) to (v) of the preceding paragraph include those services that are associated with any inspection conducted prior to application or declaration related to the approval or permission referred to in these items and that are directly necessary in order to give the approval or permission, and the services set forth in item (v) of that paragraph do not include those services associated with the permission provided for in that item with respect to personal effects of passengers or crew members or similar goods to be processed by customs officials posted by the Director General of Customs in advance according to the operating time of vessels or aircraft, taking into account the need for customs control or other circumstances and with respect to goods that passengers referred to in paragraph (1) of Article 14 (Exemption from customs duty on personal effects of passengers departing from Okinawa Prefecture) of the Temporary Customs Tariff Measures Act have purchased from the retailers referred to in that paragraph and have subsequently imported at the passenger terminal facilities, etc. referred to in that paragraph.

(3)The notification prescribed in paragraph (1) of Article 98 of the Act shall be made in writing, stating the types and hours of, and the reasons for services that are sought to be provided.

(Application for delivery of certificates or inspection of statistics)

Article 88.A person who requests delivery of certificates or inspection of statistics pursuant to the provisions of paragraph (1) of Article 102 (Delivery of certificates or inspection of statistics, etc.) of the Act shall file with a customs office dealing with such services an application form, stating the reasons for the needs of delivery of certificates or inspection of statistics and the details or kinds of such certificates or statistics.

(2)The customs shall not deliver certificates nor shall allow any person to inspect statistics if they are found to be related to any personal secrecy.

(Statistics to be prepared)

Article 89.Matters to be prescribed by Cabinet Order with respect to foreign trade provided for in item (iii) of paragraph (1) of Article 102 (Statistics to be prepared) of the Act are those as set forth in the following:

(i)foreign goods transported through Japan; provided, however, that foreign goods loaded on board a vessel, etc. engaged in foreign trade that arrived in Japan and subsequently transported on board the same vessel, etc., are excluded;

(ii)vessel’s and aircraft’s stores that have been loaded.

(Publication of statistics)

Article 90.The statistics to be made publicly available pursuant to the provisions of paragraph (3) of Article 102 (Publication of statistics) of the Act are those statistics as set forth in the items of paragraph (1) of that Article, and they shall be made publicly available at least once a year.

(Application, etc. for inspection of statistics and delivery of magnetic tapes, etc.)

Article 90-2.Recording media to be prescribed by Cabinet Order, as provided for in paragraph (4) of Article 102 (Delivery of certificates and inspection of statistics, etc.) of the Act are those as set forth in the following:

(i)magnetic tape cartridges of a width of 12.7 mm (limited to those conforming to X6135 of Japanese Industrial Standards (i.e., Japanese Industrial Standards provided for in paragraph (1) of Article 17 of the Industrial Standardization Act (Act No. 185 of 1949); hereinafter the same applies in this paragraph);

(ii)optical discs (limited to those reproducible using reproducing apparatus for optical discs of a diameter of 120 mm that conform to X0606 and X6281 of Japanese Industrial Standard);

(iii)optical disc cartridges (limited to those having a width of 90 mm that conform to X6277 of Japanese Industrial Standards).

(2)Recording of statistics on magnetic tapes, etc., as prescribed in paragraph (4) of Article 102 of the Act shall be requested for the whole statistics compiled by the Minister of Finance for each of the categories referred to in the items of paragraph (1) of that Article (in the case of item (i) of that paragraph, for the category of exported goods or imported goods).

(3)Article 88 applies mutatis mutandis to inspection of statistics and delivery of magnetic tapes, etc. as prescribed in paragraph (4) of Article 102 of the Act.

(Authority of customs officials)

Article 91.The laws concerning customs duty to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 105 (Authority of customs officials) of the Act are those as set forth in the following:

(i)the Act on Special Provisions of the Customs Act, etc. Incidental to Enforcement of the Customs Convention on the Temporary Importation of Private Road Vehicles (Act No. 101 of 1964);

(ii)the Act on Special Provisions of the Customs Act, etc. Incidental to Enforcement of the Customs Convention on Containers and the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (TIR Convention) (Act No. 65 of 1971);

(iii)the Act on Special Measures Incidental to the Return of Okinawa;

(iv)the Act on Special Provisions of the Customs Act, etc. Incidental to Enforcement of the Customs Convention on the ATA Carnet for Temporary Importation of Goods (ATA Convention).

(Retention, return, etc. of offered objects)　

Article 91-2.Article 30-3 (Retention, return, etc. of offered objects) of the Order for Enforcement of the Act on General Rules for National Taxes applies mutatis mutandis when a customs official retains objects pursuant to the provisions of paragraph (2) of Article 105 (Authority of customs officials) of the Act. In this case, the terms “the National Tax Agency, the Regional Taxation Bureaus, the tax offices or the customs offices”, “this Article and the next Article” and “Article 74-7 (Retention of offered objects) of the Act” in paragraph (1) of Article 30-3 of that Order are deemed to be replaced with “the customs offices”, “this Article” and “paragraph (2) of Article 105 (Authorities of customs officials) of the Customs Act”, respectively; the term “Article 74-7 of the Act” in paragraph (2) of that Article is deemed to be replaced with “paragraph (2) of Article 105 of the Customs Act”.

(Matters to be notified for advance notice of investigation)

Article 91-3.Article 30-4 (Matters to be notified for advance notice of investigation) of the Order for Enforcement of the Act on General Rules for National Taxes applies mutatis mutandis to matters to be specified by Cabinet Order, as provided for in item (vii) of paragraph (1) of Article 74-9 (Advance notice of investigation to taxpayers, etc.) of the Act on General Rules for National Taxes, as applied mutatis mutandis pursuant to Article 105-2 (Advance notice of investigation to importers, etc.) of the Act. In this case, the term “the taxpayer set forth in item (i) of paragraph (3) of Article74-9 of the Act” in item (i) of paragraph (1) of Article 30-4 of that Order is deemed to be replaced with “the importer”; the term “of the official” in item (ii) of that paragraph is deemed to be replaced with “of the customs official (hereinafter referred to as “the official” in this item)”; the terms “confirmation of the matters stated in the tax return form and whether tax shall be paid where the tax return form is not filed” and “national taxes” in paragraph (2) of that Article are deemed to be replaced with “the matters stated in the special declaration form provided for in paragraph (1) of Article 4-2 (Matters, etc. to be stated in a special declaration form) of the Order for Enforcement of the Customs Act or in an import declaration form provided for in paragraph (1) of Article 59 (Procedures for import declaration) of that Order” and “the Customs Act or other customs duty”, respectively.

(Delegation of authority of the Director General of Customs)

Article 92.The authority of the Director General of Customs vested under the Act, the Tariff Act and other laws and regulations concerning customs duty is delegated to the chiefs of customs offices as specified in each of the following items for the category of the authorities as set forth respectively therein; provided, however, that the Director General of Customs is not precluded from exercising the authority based on paragraph (2) of Article 9-2 (Extension of time limit for payment) of the Act, Article 11 (Collection of customs duty) of the Act and Chapter 2 (Determination, Payment, Collection and Refund of Customs Duty) of the Act concerning specially declared goods, and the authority based on Article 69-9 (Seeking opinions of technical advisers in verification procedures pertaining to goods the exportation of which is prohibited) and 69-19 (Seeking opinions of technical advisers in verification procedures pertaining to goods the importation of which is prohibited) of the Act:

(i)the authority other than that based on the provisions as set forth in the following (excluding the authority delegated, pursuant to the provisions of the next item, to the chiefs of customs offices as set forth in that item): customs branches having jurisdiction over the matters subject to the disposition associated with the authority:

(a)paragraph (1) of Article 7-2 (Special provisions for declaration) (limited to the provisions relating to approval; the same applies in item (ii)(a)), Article 7-10 (Notification of discontinuance of application of special provisions for declaration) and Article 7-12 (Revocation of approval), of the Act, Article 19 (Loading or unloading of goods outside office hours) of the Act (only when the official hours for customs services are specified and publicly noticed), paragraphs (1) and (2) of Article 37 (Designation or revocation of a designated customs area) of the Act (only when the authority of the Minister of Finance is delegated to the Director General of Customs pursuant to the provisions of paragraph (5) of that Article), Article 38 (Disposition, etc. of a designated customs area) of the Act, Article 41-2 (Suspension, etc. of bringing foreign goods into a designated customs area) of the Act, Article 42 (Permission of a customs warehouse) of the Act, Article 47 (Invalidation of permission) of the Act (including the cases where applied mutatis mutandis pursuant to Articles 61-4, 62-7 and 62-15 of the Act), Article 48 (Revocation of permission, etc.) of the Act (including the cases where applied mutatis mutandis pursuant to Articles 61-4 and 62-7 of the Act), Article 48-2 (Succession of permission) of the Act (including the cases where applied mutatis mutandis pursuant to Articles 7-13, 55 (including the cases where applied mutatis mutandis pursuant to Article 62 of the Act), 61-4, 62-7, 62-15, 63-8-2, 67-12, 67-18 and 79-6 of the Act), paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act, Article 52-2 (Notification of discontinuance of application of special provisions for permission of a customs warehouse) of the Act (including the cases where applied mutatis mutandis pursuant to Article 62 of the Act), Article 54 (Revocation of approval, etc.) of the Act (including the cases where applied mutatis mutandis pursuant to Article 62 of the Act), Article 56 (Permission of a customs factory), paragraph (1) of Article 61-2 (Simplified procedures for a designated customs factory) and paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory), of the Act, Article 62-2 (Permission of a customs exhibition site) of the Act, Article 62-8 (Permission of an integrated customs area) and Article 62-14 (Revocation of permission, etc.), of the Act, paragraph (1) of Article 63-2 (Special provisions for customs transit) (limited to the provisions relating to approval for a carrier engaged in specific customs transit provided for in that paragraph; the same applies in item (ii)(a)), paragraph (2) of Article 63-3 (Procedures for approval, etc.), Article 63-6 (Notification of discontinuance of application of special provisions for customs transit), paragraph (2) of Article 63-7 (Invalidation of approval) and paragraph (1) of Article 63-8 (Revocation of approval), of the Act, paragraph (1) of Article 67-3 (Special provisions for export declaration) (limited to the provisions relating to approval; the same applies in item (ii)(a)), Article 67-9 (Notification of discontinuance of application of special provisions for export declaration) and Article 67-11 (Revocation of approval), of the Act, paragraph (1) of Article 67-13 (Authorization of manufacturers), Article 67-15 (Notification of discontinuance of authorization of an authorized manufacturer) and paragraph (1) of Article 67-17 (Revocation of authorization), of the Act, Article 69-4 (excluding paragraph (4)) (Procedures for application pertaining to goods the exportation of which is prohibited, etc.) of the Act, Article 69-5 (Seeking opinions of technical advisers when application for export suspension is filed), Article 69-13 (excluding paragraph (4)) (Procedures for filing of an application, etc. pertaining to goods the importation of which is prohibited) and Article 69-14 (Seeking opinions of technical advisers when an application for import suspension is filed), of the Act, paragraphs (1) and (4) of Article 79 (Authorization of customs brokers), Article 79-3 (Notification of discontinuance of authorization of an authorized customs broker), paragraph (2) of Article 79-4 (Invalidation of authorization) and paragraph (1) of Article 79-5 (Revocation of authorization), of the Act;

(b)the provisions related to the request for re-examination provided for in the Administrative Complaint Review Act (Act No. 68 of 2014);

(ii)the authority based on the provisions as set forth in the following: customs sub-branches established under customs regional headquarters and sub-branches of customs branches, having, as determined by the Director General of Customs, jurisdiction over the matters subject to the disposition associated with the authority and the customs guard posts and customs branch guard posts designated by the Director General of Customs:

(a)Chapter 2 of the Act (excluding paragraph (1) of Article 7-2, Article 7-10 and Article 7-12, of the Act), Chapter 5 (Transportation) of the Act (excluding paragraph (1) of Article 63-2, paragraph (2) of Article 63-3, Article 63-6, paragraph (2) of Article 63-7, paragraph (1) of Article 63-8 and Article 63-8-2, of the Act) and Chapter 6 (Clearance of Goods) of the Act (excluding paragraph (1) of Article 67-3, Article 67-9, Article 67-11, paragraph (1) of Article 67-13, Article 67-15, paragraph (1) of Article 67-17, Article 69-4 (excluding paragraph (4)), Article 69-5, Article 69-13 (excluding paragraph (4)) and Article 69-14, of the Act);

(b)Article 43-3 (Approval for storage of foreign goods) of the Act (including the cases where applied mutatis mutandis pursuant to Article 61-4 of the Act), Article 62-3 (Procedures for bringing foreign goods into a customs exhibition site) of the Act, Article 62-4 (Restrictions, etc. on place for storage of goods for sale, etc.) of the Act and Article 62-5 (Permission of use outside a customs exhibition site) (including the cases where applied mutatis mutandis pursuant to Article 62-15 of the Act), of the Act, Article 62-6 (Collection of customs duty on foreign goods that remain in a customs exhibition site after expiry of period of permission) of the Act, Article 62-10 (Approval for storage of foreign goods, etc.) of the Act and Article 98 (Request for customs services outside office hours) of the Act;

(c)the provisions of the laws and regulations concerning customs duty other than the Act, associated with the official assessment of customs duty, collection of customs duty and the dispositions made in the course of procedures prescribed in Chapter 6 of the Act.

(2)The Director General of Customs, if it is found necessary to do so, may delegate to the chiefs of customs offices all or part of the authority based on the provisions other than the authority referred to in items (i)(a) and (i)(b) of the preceding paragraph (excluding the authority set forth in item (ii) of that paragraph (including the authority delegated to the chiefs of customs branches set forth in item (i) of paragraph (1) pursuant to the provisions of that item)) or may restrict the scope of the authority that is delegated, pursuant to the provisions of item (i) or (ii) of the preceding paragraph, to the chiefs of the customs offices as set forth in these items.

(3)Notwithstanding the provisions of the preceding two paragraphs, the authority of the Director General of Customs based on the provisions set forth in the following, associated with goods that, under the Convention on International Trade in Endangered Species of Wild Fauna and Flora, fall under the specimens (i.e., the specimens provided for in item (b) of Article 1 of that Convention) of the species set forth in Appendices I, II and III to that Convention (excluding the species with respect to which a reservation has been entered by Japan pursuant to the provisions of paragraph (3) of Article 15 and paragraph (2) of Article 23 of that Convention), shall not be delegated to the chiefs of customs offices with the exception of the chiefs of customs offices designated by the Minister of Finance:

(i)Section 2 of Chapter 2 (Determination of Customs Duty under the Self-Assessment System) of the Act and Article 8 (Official assessment determination) of the Act (limited to the provisions relating to the official assessment of customs duty set forth in item (ii)(a) of paragraph (1) of Article 6-2 (Systems for determining amount of duty) of the Act);

(ii)Article 43-3 of the Act (including the cases where applied mutatis mutandis pursuant to Article 61-4 of the Act) and Article 62-10 of the Act;

(iii)Article 67 (Export or import permission) of the Act (limited to the provisions for import goods).

(4)Notwithstanding the provisions of paragraph (1) or (2), the authority of the Director General of Customs provided for in these two paragraphs, if the authority is associated with goods other than postal items, shall not be delegated to the chiefs of customs offices designated by the Minister of Finance.

(5)When the Director General of Customs has determined the jurisdiction of customs offices set forth in item (ii) of paragraph (1) or has made the designation referred to in that item, or has delegated the authority to the chiefs of customs offices pursuant to the provisions of paragraph (2) or has restricted the scope of the authority to be delegated, the Director General of Customs shall give a public notice of these details.

(6)When the Director General of Customs, pursuant to the provisions of the proviso to paragraph (1), has determined to exercise its own authority to collect customs duty under Article 11 of the Act, the Director General of Customs shall notify this to a person liable to pay the customs duty without delay.

(Delegation to the Ministry of Finance Order)

Article 93.The forms of a written notice of duty payment referred to in paragraph (2) of Article 9-3 (Notice of duty payment) of the Act, of a written statement of payment referred to in Article 9-4 (Procedures for payment) of the Act and of books referred to in paragraph (1) of Article 9-8 (Obligation of preservation of books, etc., of a person entrusted with payment) of the Act and other details necessary for implementation of the Act and this Order are prescribed by the Ministry of Finance Order.

(Territory deemed to be a foreign country)

Article 94.The territory of Japan to be prescribed by Cabinet Order, as provided for in Article 108 (Territory deemed to be a foreign country) of the Act is the Habomai Islands, Shikotan Island, Kunashiri Island and Etorofu Island.

(Designation of unaccompanied goods)

Article 94-2.Goods imported as unaccompanied goods pursuant to the provisions of Cabinet Order as provided for in item (ii) of paragraph (3) of Article 118 (Confiscation and collection of additional duty) of the Act are those goods that are imported within six months (or, the period may exceed six months if the Director General of Customs finds that there are unavoidable and special circumstances) after entry into Japan of a person who imports the goods and that do not reach a commercial quantity, provided that it has been confirmed by the customs that, at the time of its entry into Japan, the person filed with the customs a declaration form stating their descriptions and quantities, the scheduled time and place of their importation and the place of their shipment.

Chapter 9 Investigation and Disposition of Criminal Cases

(Seal, etc. of retained objects, etc.)

Article 95.When a customs official has conducted retention or seizure of objects or seizure with an order to produce a copy of records (i.e., seizure provided for in paragraph (1) of Article 121 (On-site inspection, search, seizure, etc.) of the Act), the customs official shall indicate clearly that the objects are those retained or seized by sealing the objects or by using other means.

(Matters to be stated in a written request for a permit for on-site inspection, etc.)

Article 96.The request for a permit provided for in paragraph (4) of Article 121 (On-site inspection, search, seizure, etc.) of the Act (hereinafter in this Article referred to as “permit”) shall be made, using a document stating the matters as set forth in the following:

(i)the name of a suspect (in the case of a juridical person, its name);

(ii)the charged offense and a summary of suspicion;

(iii)the objects or place to be on-site inspected, the body, objects or place to be searched, objects to be seized, or electronic or magnetic record to be recorded or printed and the name of a person who is to record or print;

(iv)the title and name of a person who makes the request;

(v)if a valid period exceeding seven days is necessary for the permit, that fact and the reason therefor;

(vi)in the case referred to in paragraph (2) of Article 121 of the Act, the scope of the electronic or magnetic records to be copied, that is contained in the recording medium connected, through telecommunications line, with a computer subject to seizure;

(vii)if it is necessary to conduct on-site inspection, search or seizure of objects or seizure with an order to produce a copy of records from sunset to sunrose, that fact and the reason therefor.

(2)When requesting a permit in order to conduct a search of a witness, objects, residence or other place, materials that substantiate that the objects to be seized are reasonably supposed to exist shall be submitted.

(3)When requesting a permit in order to seize documents concerning postal items, correspondence items (i.e., correspondence items provided for in paragraph (3) of Article 2 (Definitions) of the Act on the Service of Correspondence by Private Business Operators (Act No. 99 of 2002)) or telegraph, that are kept or possessed by a person providing communication services in accordance with the provisions of the laws and regulations (excluding documents sent by, or sent to a suspect), materials that substantiate that these documents are reasonably supposed to be related to a criminal case shall be submitted.

(Matters to be stated in retention inventory, etc.)

Article 97.Matters to be stated in retention or seizure inventory or in inventory of seizure with an order to produce a copy of records that are prepared pursuant to the provisions of Article 132 (Preparation, etc. of retention inventory, etc.) of the Act shall be the descriptions and quantity of objects subject to retention, seizure or seizure with an order to produce a copy of records, the date and time and place of the retention or seizure and the name and domicile or residence of a person who possesses these objects.

(Disposition of retained objects, etc.)

Article 98.When a customs official has the owner of retained or seized objects or objects seized with an order to produce a copy of records or a person found to be appropriate by the customs official keep these objects pursuant to the provisions of paragraph (1) of Article 133 (Handling of retained items, etc.) of the Act, the customs official shall notify this to a person who possessed the objects at the time of retention, seizure or seizure with an order to produce a copy of records.

(2)Articles 72 to 78 apply mutatis mutandis when retained or seized objects (referred to as “retained objects, etc.” in the next paragraph and Article 103) are offered for public auction pursuant to the provisions of paragraph (2) of Article 133 of the Act or when the objects are sold under negotiated contract pursuant to the provisions of paragraph (3) of Article 84 (Public auction or sale, etc. of goods in custody) of the Act, as applied mutatis mutandis pursuant to paragraph (3) of Article 133 of the Act. In this case, the term “if it is found that the goods to be offered for public auction fall under paragraph (2) of Article 84 of the Act, that unreasonable amount of expenses for their storage is required or that their value is likely to significantly depreciate” in the proviso to paragraph (2) of Article 72 is deemed to be replaced with “if the goods to be offered for public auction, by their nature, are required to be sold urgently”.

(3)The Director General of Customs, if the proceeds are kept pursuant to the provisions of paragraph (2) of Article 133 of the Act or the objects were disposed of pursuant to the provisions of paragraph (5) of Article 84 of the Act, as applied mutatis mutandis pursuant to paragraph (3) of Article 133 of the Act, shall notify this to the owner, possessor or other interested persons of such proceeds or objects, if known, whereas if the objects were disposed of in the situation where these persons were unknown, the Director General of Customs shall give a public notice in the manner equivalent to the manner provided for in Article 79.

(Public notice of return of objects)

Article 99.The matters set forth in the following shall be publicized in the public notice prescribed in paragraph (2) of Article 134 (Return, etc. of retained items, etc.) of the Act:

(i)that the retained or seized objects or the objects seized with an order to produce a copy of records, provided for in paragraph (2) of Article 134 of the Act (hereinafter in this Article referred to as “objects to be returned”) cannot be returned;

(ii)the descriptions and quantity of the objects to be retuned;

(iii)the date and place of retention or seizure;

(iv)the name and domicile or residence of the possessor of the objects to be returned;

(v)that the objects to be returned are to vest in National Treasury if no request for return is made even after six months elapses from the date of public notice.

(Matters to be stated in a written request for a permit related to expert opinion)

Article 100.The request for a permit provided for in paragraph (4) of Article 136 (Commissioning, etc. of expert opinions) of the Act shall be made in writing, stating the matters as set forth in the following:

(i)the name of a suspect (with respect to a juridical person, its name);

(ii)the charged offense and a summary of suspicion;

(iii)the objects to be destroyed;

(iv)the name and occupation of the expert;

(v)the title and name of a person who requests the permit;

(vi)if a valid period exceeding seven days is necessary for the permit, that fact and the reason therefor.

(Matters to be stated in the record)

Article 101.Matters to be stated in the record provided for in paragraphs of Article 141 (Preparation of record of investigation) of the Act shall be the facts of questioning, inspection, retention, on-site inspection, search, seizure or seizure with an order to produce a copy of records, the date and time and place, and matters to be stated in the record of questioning shall be the points of answers and the statement related to the request referred to in paragraph (1) of that Article.

(Methods of notification, etc.)

Article 102.A notification prescribed in paragraph (1) of Article 146 (Disposition of administrative notification, etc. by the Director General of Customs) of the Act (hereinafter in this paragraph and the next paragraph referred to as “notification”) shall be issued by delivering a written notification provided for in that paragraph to a person who is to receive the notification, using courier services or delivery services of registered mail, or delivery services of correspondence provided for in paragraph (2) of Article 2 of the Act on Correspondence Delivery by Private Business Operators that are provided by a general mail delivery service operator provided for in paragraph (6) of Article 2 (Definitions) of that Act or by a special mail delivery service operator provided for in paragraph (9) of that Article if designated by the Ministry of Finance Order as the means equivalent to that of the delivery services of registered mail. In the case of the delivery services by courier, receipt for the delivery shall be collected.

(2)In the written notification referred to in the preceding paragraph, matters to be stated are, in addition to the reason and requirement of payment as provided for in paragraph (1) of Article 146 of the Act, the name and domicile or residence of a person who is to receive the notification (with respect to a juridical person, its name), the details concerning the charged offense and the period and place of payment under that paragraph.

(3)Paragraph (1) of Article 146 of the Act and the preceding two paragraphs apply mutatis mutandis when correction prescribed in paragraph (3) of that Article is made. In this case, the term “and place” in the preceding paragraph is deemed to be replaced with “, place and the details of correction prescribed in paragraph (3) of that Article and the reason therefor”.

(4)If the objects subject to confiscation provided for in paragraph (1) of Article 146 of the Act are kept in custody by customs officials or by a person who is found by the customs officials to be appropriate for keeping the objects, payment prescribed in that paragraph may be made by submitting a written notification stating that the objects are delivered.

(Return of money kept in custody if not convinced of a criminal offense)

Article 103.When the Director General of Customs, pursuant to the provisions of Article 149 (Notification, etc. if not convinced that a criminal offense has taken place) of the Act, notifies a suspect that it is not convinced that a criminal offense has taken place, if any amount of money is kept in custody pursuant to the provisions of paragraph (2) of Article 133 (Handling of retained objects, etc.) of the Act, the Director General of Customs shall return the money to a person who possessed the retained objects, etc. at the time of retention or seizure.

(Method of preparation of documents)

Article 104.Any document relating to investigation and disposition of a criminal case (excluding documents relating to request for a permit referred to in paragraph (1) or (3) of Article 121 (On-site inspection, search, seizure, etc.) of the Act, paragraph (1) or (2) of Article 122 (Seizure against a person handling communication services) of the Act or paragraph (4) of Article 136 (Commissioning, etc. of expert opinions) of the Act) shall be sealed with a tally stamp on each leaf; provided, however, that if its transcript or extracts are prepared, other means equivalent to the tally stamp may be used.

(2)When letters or words have been added to, or deleted from a document relating to investigation or disposition of a criminal case or have been stated in the marginal space thereof, the extent of the modification shall be made clear and a seal shall be affixed to the modified part; provided, however, that any letters or words deleted shall be left in such a way that they remain legible.