Latest Revision: Cabinet Order No. 128 of March 31, 2020
Order for Enforcement of the Customs Act
Table of Contents
(Open ports and customs airports)
Article 1.Ports to be designated by Cabinet Order, as provided for in item (xi) of paragraph (1) of Article 2 (Open ports) of the Customs Act (hereinafter referred to as “the Act”) are those as set forth in Appended Table 1; provided, however, that any port which ceases to be an open port pursuant to the provision of paragraph (3) shall be excluded.
(2)Airports to be designated by Cabinet Order, as provided for in item (xii) of paragraph (1) of Article 2 (Customs airports) of the Act are those as set forth in Appended Table 2.
(3)When an open port falls under any of the following cases 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 of that fact:
(i)where, throughout any one year, there is neither exportation of goods (including reshipment of goods 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 provision of paragraph (1) of Article 43-3 (Approval of storage of foreign goods) of the Act (including the case where applied mutatis mutandis pursuant to Article 61-4 of the Act) or Article 62-10 (Approval of storage of foreign goods, etc.) of the Act; the same applies in the next item) through such open port, or where, throughout any one year, there is neither entry into, nor departure from such open port, of a vessel engaged in foreign trade;
(ii)where, throughout any one year, the total amount of values of goods exported from, or imported into such open port did not exceed fifty million yen and the total number of vessels engaged in foreign trade which entered, or departed from such 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.
(Use or consumption of goods 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 the following cases:
(i)where vessel’s or aircraft’s stores which are foreign goods, loaded on board a vessel (including a vessel designated by the Minister of Finance pursuant to the provision 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 intended original purposes;
(ii)where passengers or crew members use or consume their personal effects which are foreign goods, for their personal purposes;
(iii)where samples of foreign goods taken by customs officials pursuant to the provision of item (iii) of paragraph (1) of Article 105 (Authority of customs officials) of the Act are used or consumed for inspection of such foreign goods, as referred to in that item, or where foreign goods taken by competent government officials pursuant to the provision 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 Act are used or consumed, based on the authority vested in them.
(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 (Calculation of period and special provisions for time limit) of the Act shall be the time limit specified in terms of time.
(Scope of disasters)
Article 1-4.Disasters to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 2-3 (Extension of time limit due to disaster) of the Act shall be the disasters caused by snow, thunder, volcanic eruption or other unusual natural phenomena and extraordinary disasters caused by explosion of explosives or other human-induced disasters.
(Extension of time limit for application, etc.)
Article 1-5.Any person for whom time limit for application, etc. provided for in paragraph (1) of Article 2-3 (Extension of time limit due to disasters) of the Act (hereinafter in this Article referred to as “application, etc.”) has been extended, pursuant to the provision of that paragraph, until the day immediately following the designated date provided for in that paragraph, if he files such application, etc. after expiry of the time limit not so extended, shall submit to the Director General of Customs with whom such application, etc. is to be filed a document stating the fact that the time limit for such application, etc. has been extended pursuant to the provision of that paragraph, accompanied by a document certifying that his domicile or residence was located within the designated area provided for in paragraph (1) of Article 2-3 of the Act (referred to as “designated area” in the next paragraph) at the time of occurrence of the designated disaster provided for in that paragraph (hereinafter in this paragraph and in the next paragraph referred to as “designated disaster”) and that he is a victim of such designated disaster.
(2)Any person who, pursuant to the provision of paragraph (3) of Article 2-3 (Extension of time limit due to disasters) of the Act, seeks further extension of the extended time limit for application, etc. provided for in that paragraph shall, within a reasonable period after the reason specified in that paragraph ceases, file with the Director General of Customs with whom such application, etc. is to be filed a document stating the reason for such further extension, accompanied by a document certifying that his domicile or residence was located within the designated area at the time of occurrence of the designated disaster and that he is a victim of such designated disaster.
(3)The Director General of Customs, in the case where the document prescribed in the preceding paragraph (including the document to be accompanied pursuant to the provision of that paragraph) have been submitted, if it is considered that a person who has submitted such document is unable to file an application, etc. before expiry of the time limit extended pursuant to the provision of paragraph (1) of Article 2-3 (Extension of time limit due to disasters) of the Act for the reason provided for in paragraph (3) of that Article, shall further extend such extended time limit by specifying its expiry date.
(4)A person who, pursuant to the provision of paragraph (4) of Article 2-3 (Extension of time limit due to disasters) of the Act, seeks extension of time limit for application, etc. as provided for in that paragraph shall, within a reasonable period after the reason provided for in that paragraph ceases, submit a document stating such reason to the Director General of Customs with whom such application, etc. is to be filed.
(5)The Director General of Customs, in the case where the document prescribed in the preceding paragraph has been submitted, if it is considered that a person who has submitted such document is unable to file an application, etc. provided for in paragraph (4) of Article 2-3 (Extension of time limit due to disasters) of the Act before expiry of the time limit relating to the application, etc. provided for in that paragraph for the reason provided for in that paragraph, shall extend such time limit by specifying its expiry date.
(Goods to which special provisions for time of determination of goods for duty assessment apply)
Article 2.Goods to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 4 (Time of determination of goods for duty assessment) of the Act shall be the following goods (excluding those in containers holding less than two liters):
(i)goods set forth in subheading 2208.20 of the 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 the 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 the Appended Table of the Tariff Act;
(iv)goods set forth in subheading 2208.90-1-(1) of the 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 the 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 shall be the following goods:
(i)goods set forth in subheadings 2207.10-2-(1) and 22.08.90-1-(2)-A-(a) of the Appended Table of the Tariff Act (limited to those obtained under work using customs manufacturing procedures (i.e., the work 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 the 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 shall be the products the value of which has depreciated due to display or use or for other reason and which 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 shall be the following goods:
(i)goods displayed or used with compensation in a customs display area 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 display area or in an integrated customs area;
(iii)goods similar to those set forth in the preceding two items and prescribed by the Ordinance of the Ministry of Finance.
(5)Postal items to be prescribed by Cabinet Order, as provided for in item (vi) of paragraph (1) of Article 4 of the Act shall be the following goods:
(i)postal items donated;
(ii)postal items (excluding those set forth in the preceding item), with respect to which the customs value or commodity codes as set out for the purpose of applying the Appended Table of the Tariff Act (hereinafter in this Chapter referred to as “commodity code”) are found 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 in cases where raw materials of products are taken as a basis for duty assessment)
Article 2-2.In the case where products pertaining to item (ii) of paragraph (1) of Article 4 (Date of determination of goods for duty assessment) 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, if foreign goods used as raw materials for manufacture of such products (hereinafter in this Article referred to as “raw materials used under customs procedures”) are not specifically identified, the quantity or value to be taken as a basis for duty assessment for such products shall be as prescribed in the following:
(i)where the quantity of raw materials (i.e., raw materials used for the work using customs manufacturing procedures) used in the production of products to be imported (i.e., products obtained under the work using customs manufacturing procedures) is known, the quantity or value to be taken as a basis for duty-assessment shall be the quantity of such raw materials corresponding to the products to be imported, calculated by allocating the quantity of such raw materials proportionally to the products to be imported and to other products obtained under such work, or the value of the allocated quantity of such raw materials;
(ii)where two or more kinds of products are manufactured from the same raw materials in the same manufacturing process of the work using customs manufacturing procedures, the quantity or value to be taken as a basis for duty-assessment shall, notwithstanding the provision of the preceding item, be the quantity or value of the raw materials used under customs procedures corresponding to the products to be imported, calculated by allocating the total quantity or value of such raw materials used for the work proportionally to each kind of the products manufactured under such work, using the value of each kind of the products as a basis for the allocation (i.e., the values of such products or goods identical with such products when sold in ordinary wholesale quantities and manner in Japan at the time when the first import declaration pertaining to such products obtained under customs procedures is made, minus the amounts of internal and local consumption taxes chargeable on such 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 yield (i.e., the ratio of quantity of products to that of raw materials used for the manufacture of such products) of goods identical with the products to be imported is known, the quantity or value of raw materials corresponding to such products shall be calculated on the basis of such rate of yield;
(iv)where the work using customs manufacturing 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 shall be obtained by calculating pursuant to the provision of the preceding three items for each of such manufacturing processes, and the quantity or value thus obtained shall be taken as a basis for duty-assessment for the products manufactured under customs procedures.
(Designation of goods to which official assessment system applies)
Article 3.Goods to be imported as unaccompanied goods pursuant to the provision of Cabinet Order, as provided for in item (ii)(a) of paragraph (1) of Article 6-2 (Method of determining amount of duty) of the Act shall be those goods which are imported by a person entering Japan, within six months after his entry into Japan (or, within a period longer than six months if the Director General of Customs considers that there is any special and unavoidable reason) and which do not reach the level of commercial quantity, provided that it has been confirmed by the customs that he filed, at the time of his entry into Japan, with the customs a written declaration stating the descriptions and quantities of such 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 shall be the following goods:
(i)goods 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 intended for personal use of the recipient, 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 aircraft engaged in foreign trade (hereinafter referred to as “vessel engaged in foreign trade, etc.”) which arrived in Japan;
(iii)vessel’s or aircraft’s stores or other similar goods which are foreign goods, loaded on board a vessel (including a vessel provided for in Article 21) or aircraft, coming and/or going between Japan and a foreign country if they cease to be 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 imported with exemption from customs duty under Article 2 of the Customs Convention on Containers;
(vi)goods imported under ATA carnet, in accordance with the provision 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 shall be the following items:
(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 provision 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 in connection 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 a written import declaration provided for in paragraph (1) of Article 59 (hereinafter in this Chapter referred to as “written import declaration”), stating, in addition to the matters set forth in the items of that paragraph, the following matters:
(i)the commodity codes, the rates of customs duty (i.e., the rates of customs duty applicable to such goods; hereinafter the same applies in this Chapter), the amount of duty payable for each of the commodity codes and the total amount thereof, of such goods (or, in cases where they fall under item (ii) of paragraph (1) of Article 4 (Time of determination of goods for duty assessment) of the Act, to which the proviso to that paragraph applies, foreign goods used as raw materials of such goods; hereinafter the same applies in this Article);
(ii)in cases where reduction of, or exemption from customs duty is sought pursuant to the provision of the Tariff Act or other laws and regulations relating to customs duty, the fact of seeking such reduction or exemption and the specific provisions of applicable laws and regulations;
(iii)the basis for calculation of customs value and other related matters, in the case other than the case where paragraph (1) of Article 4 (Principles for determining customs value) of the Tariff Act applies for calculation of customs value of goods (including customs value of goods on which customs duty is to be levied on the basis of quantity and customs value of which is to be calculated in accordance with the provisions of Articles 4 to 4-9 (Methods of calculation of customs value) of the Tariff Act; hereinafter the same applies in this paragraph) (limited to the case where the basis for calculation of customs value is clearly ascertainable from an invoice, statement of freight charges, statement of insurance premium and packing list which are to be submitted pursuant to the provision of Article 68 (Documents to be submitted at the time of export or import declaration) of the Act);
(iv)with regard 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 or not any special terms and conditions of transactions which affect calculation of customs value exist and the details thereof, if any (including whether such relationship affects transaction value and the reason therefor);
(v)any other relevant matters.
(2)If, in the case referred to in the preceding paragraph, the Director General of Customs considers that there will be no difficulty in conducting investigation of the basis for duty assessment of, or the amount of duty payable on the goods referred to in that paragraph, the matters the omission of which is considered not to cause any difficulty may be omitted.
(3)In the case referred to in paragraph (1), if import transaction of goods is conducted on a continuous basis with the same person and if statement of the matters set forth in item (iii) (excluding the provision pertaining to Articles 4-5 and 4-7 of the Tariff Act; the same applies in paragraph (5)) or (iv) of that paragraph in written import declarations pertaining to such goods is the same in their details, a person who files a written import declaration may in advance file with the Director General of Customs a written declaration (hereinafter in this Article referred to as “written blanket declaration”), stating these matters. In this case, the matters stated in the written blanket declaration may be omitted from each of written import declarations for a period of two years from the date on which the written blanket declaration is filed, provided that it is noted in each of the written import declarations the fact that a written blanket declaration has already been filed.
(4)The Director General of Customs who has received a written blanket declaration may, when it is considered particularly necessary for conducting investigation of the basis for duty assessment or the amount of duty, of goods pertaining to such declaration, shorten the period referred to in the preceding paragraph for such declaration. In this case, when the period is so shortened, he shall notify that fact to a person who has filed the written blanket declaration.
(5)A person who has filed a written blanket declaration shall, if there is any change in the matters set forth in item (iii) or (iv) of paragraph (1) which are stated in that declaration, notify without delay the details of such change to the Director General of Customs with whom such declaration has been filed.
(Matters, etc. to be stated in a written special declaration)
Article 4-2.The following matters shall be stated in a written special declaration provided for in paragraph (1) of Article 7-2 (Special provisions for declaration) of the Act (hereinafter simply referred to as “written special declaration”):
(i)the marks, numbers, descriptions, and quantities or values which are to be taken as a basis for duty assessment, of goods pertaining to a special declaration (i.e., goods provided for in paragraph (2) of Article 7-2 of the Act; hereinafter the same applies) (or, if such goods are those pertaining to item (ii) of paragraph (1) of Article 4 (Time of determination of goods for duty assessment) of the Act, to which the proviso to that paragraph applies, then foreign goods used as raw materials for manufacture of such goods; hereinafter in this Article (except items (iii) and (iv)) the same applies);
(ii)the place of origin of goods pertaining to a special declaration;
(iii)the place where goods pertaining to a special declaration were stored at the time of their import declaration;
(iv)the date of import permission and the number of import permit, of goods pertaining to a special declaration;
(v)the commodity codes, and the rates of customs duty of goods pertaining to a special declaration and the amount of duty payable for each of the commodity codes and the total amount of duty payable;
(vi)in cases where reduction of, exemption from or deduction of customs duty is sought pursuant to the provision of the Tariff Act or any other laws and regulations relating to customs duty, the fact of seeking such reduction, exemption or deduction and applicable provisions of the laws and regulations;
(vii)in cases where the benefit referred to in item (ii) of paragraph (1) of Article 61 is sought for goods pertaining to a special declaration, the fact of seeking such benefit and the fact that a certificate of origin of the Party provided for in item (ii)(a)[1] or a written declaration of originating goods of the Party, etc. provided for in item (ii)(a)[2], of that paragraph has been obtained (such certificate or written declaration is not required if the Director General of Customs considers that the place of origin is readily ascertainable from the kind or shape of such goods or if the total amount of customs value of such goods (including the value of those goods for which customs duty is to be levied on the basis of quantity and the value of which is to be calculated in accordance with the provision of Articles 4 to 4-9 (Method of calculation of customs value) of the Tariff Act; the same applies in the next item, items (x) and (xi)) is not more than two hundred thousand yen;
(viii)in cases where the benefit referred to in item (ii) of paragraph (1) of Article 61 is sought for goods pertaining to a special declaration as 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 they are those transported through a non-originating country (excluding the case where the total amount of their customs value is not more than two hundred thousand yen);
(ix)if, in the case provided for in item (ii)(c) of paragraph (1) of Article 61, the benefit referred to in that item is sought for goods pertaining to a special declaration, the fact that a certificate of goods of the Party provided for in that item has been obtained;
(x)the basis for calculation of customs value and any other related 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 goods pertaining to a special declaration (limited to the cases where 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);
(x)the basis for calculation of customs value and any other related 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 goods pertaining to a special declaration (limited to the cases where 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);
(xi)with regard to goods pertaining to a special declaration 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 the fact whether or not any special terms and conditions of transactions which affect calculation of customs value exist and the details thereof, if any (including the fact whether or not such relationship affects the transaction value and the reason therefor);
(xii)any other relevant matters.
(2)The quantity to be taken as a basis for duty assessment of goods pertaining to a special declaration set forth in item (i) of the preceding paragraph shall be their net quantity expressed in terms of a unit of quantity specified by the Minister of Finance for each kind of goods.
(3)The value to be taken as a basis for duty assessment of goods pertaining to a special declaration set forth in item (i) of paragraph (1) shall be the value equivalent to customs value of such goods calculated pursuant to the provision 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 prescribed by the Ordinance of the Ministry of Finance 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 manufacture designated by the Ordinance of the Ministry of Finance as those effectuating substantial transformation to such 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 “a written import declaration” in paragraph (3) of the preceding Article shall be read as “item (x)”, “(xi) of paragraph (1) of the next Article” and “a written special declaration” respectively, and the term “item (iii) or (iv) of paragraph (1)” in paragraph (5) of the preceding Article shall be read as “item (x) or (xi) 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 shall be pork, etc. provided for in paragraph (1) of Article 7-6 (Emergency tariff measures pertaining to pork, etc.) of the Temporary 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 pertaining to 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.(Deleted)
(Procedures for application for approval of authorized importers, etc.)
Article 4-5.The following matters shall be stated in a written application 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 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)A written application 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 a written application referred to in paragraph (1); provided, however, that this does not apply to the case where the Director General of Customs considers that such 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 for other reason.
(4)In the case where a written application referred to in paragraph (1) is filed, if the Director General of Customs approves that application, he shall notify the applicant in writing of such approval, whereas if the Director General of Customs elects not to approve it, he shall notify the applicant in writing of such non-approval and the reason therefor.
(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”) shall, if any change occurs in the matters pertaining to the approval, as set forth in item (i) of paragraph (1), notify without delay such change to the Director General of Customs who has given such approval.
Article 4-6.(Deleted)
Article 4-7.(Deleted)
Article 4-8.(Deleted)
Article 4-9.(Deleted)
Article 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 stated in books, etc.)
Article 4-12.An authorized importer shall keep books and record therein the descriptions, quantities, values, consignors’ names, the dates of import permission and the numbers of import permits, of goods pertaining to a special declaration for which import permission was given (hereinafter in this Article and paragraph (3) of Article 83 referred to as “import-permitted goods pertaining to a special declaration”).
(2)Documents to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-9 (Keeping of books, etc.) of the Act shall be 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, relating to import-permitted goods pertaining to a special declaration, and other documents which clarify the basis for duty assessment of such goods;
(ii)in addition to the documents set forth in the preceding item, analysis reports of ingredients of import-permitted goods pertaining to a special declaration and other documents which clarify the commodity codes of such goods;
(iii)documents provided for in paragraph (2) of Article 59 (limited to the case where import-permitted goods pertaining to a special declaration are products manufactured under customs procedures as provided for in the Director General of Customs paragraph);
(iv)certificates of origin provided for in item (i) of paragraph (1) of Article 61 (limited to the case where the benefit prescribed in the special provisions of a treaty (including the benefit specified in Article 60, but excluding the benefit specified in item (ii) of that paragraph) is extended with respect to customs duty relating to import-permitted goods pertaining to a special declaration);
(v)certificates of origin of the Party provided for in item (ii)(a)[1] of paragraph (1) of Article 61 or written declarations of originating goods of the Party, etc. provided for in item (ii)(a)[2] of that paragraph (limited to the case where the benefit relating to import-permitted goods pertaining to a special declaration, as referred to in that item is extended);
(vi)certificates of transport requirements provided for in item (ii)(b) of paragraph (1) of Article 61 (limited to the case where the benefit relating to import-permitted goods pertaining to a special declaration, as referred to in that item is extended);
(vii)certificates of goods of the Party provided for in item (ii)(c) of paragraph (1) of Article 61 (limited to the case where the benefit relating to import-permitted goods pertaining to a special declaration, as referred to in that item is extended);
(ix)certificates of origin relating to import-permitted goods pertaining to a special declaration (excluding goods set forth in item (i) or (ii) of paragraph (1) of Article 27 (Certification of place of origin) of the Order for Enforcement of the Temporary Tariff Measures Act (Cabinet Order No. 69 of 1960); the same applies in the next item), as provided for in that paragraph;
(x) documents relating to import-permitted goods pertaining to a special declaration, 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 Tariff Measures Act (including the case where applied mutatis mutandis pursuant to paragraph (3) of that Article);
(xi)documents relating to import-permitted goods pertaining to a special declaration, as set forth in any of the items of paragraph (3) of Article 31 (Transportation to Japan of goods eligible for preferential tariffs) of the Order for Enforcement of the Temporary Tariff Measures Act (excluding goods set forth in item (ii) of paragraph (1) of Article 27 of that Order).
(3)Where matters to be stated in books referred to in paragraph (1) are wholly or partly stated in documents referred to in the preceding paragraph or in import permits, such matters so stated may be omitted from the books.
(4)An authorized importer shall maintain in good order books and documents referred to respectively in paragraphs (1) and (2) (including import permits where matters to be stated in the books referred to in paragraph (1) are omitted pursuant to the provision of the preceding paragraph; hereinafter the same applies in this paragraph and paragraph (6)), and the books referred to in paragraph (1) and the documents referred to in paragraph (2) shall respectively be preserved for seven years from the day following the last date of the month which follows the month during which import permission of goods pertaining to a special declaration was 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 in the case where matters to be stated in the books referred to in paragraph (1) are omitted pursuant to the provision of the preceding paragraph), at the headquarters or principal office of the importer or at the office, place of business or other equivalent place relating to import transactions of import-permitted goods pertaining to a special declaration, or at the domicile or residence of the importer.
(5)Preservation prescribed in the preceding paragraph during the period after expiry of five years from the initial date may be performed in accordance with such method as may be specified by the Minister of Finance.
(6)Where documents referred to in paragraph (2) have been submitted to the Director General of Customs pursuant to the provision of the Act or any other laws and regulations relating to customs duty, paragraphs (3) and (4) are not applicable after such submission.
(7)In cases where the Act on Special Method of Keeping Books and Documents pertaining to National Taxes Generated by Using Computers, etc. (Act No. 25 of 1998; hereinafter referred to as “the Act concerning Preservation of Electronic Books”) applies mutatis mutandis to an authorized importer pursuant to the provision of paragraph (2) of Article 7-9 of the Act, technical replacement of terms pertaining to the provisions of the Act concerning Preservation of Electronic Books shall be made as provided for in the following table:
Provisions of the Act concerning Preservation of Electronic BooksTerms to be replacedTerms to replace
Titles of Articles 4 and 5, paragraph (3) of Article 6, Article 9-2 and paragraph (1) of Article 11 books or documents relating to national taxesbooks or documents relating to customs duty
Paragraph (1) of Article 4, paragraph (1) of Article 5 and Article 9in the books relating to national taxesin the books relating to customs duty
Paragraph (1) of Article 4 and paragraph (1) of Article 5keeping of books relating to national taxeskeeping of books relating to customs duty
Paragraphs (2) and (3) of Article 4, Article 5, paragraphs (1) to (4) of Article 6, paragraphs (1) and (2) of Article 7 and Article 8the competent District Director of Tax Office, etc.the Director General of Customs who gives approval
Paragraphs (2) and (3) of Article 4in the documents relating to national taxesin the documents relating to customs duty
preservation of documents relating to national taxespreservation of documents relating to customs duty
Paragraph (3) of Article 4, paragraph (2) of Article 5, paragraph (2) and item (ii) of paragraph (5) of Article 6, Article 9 and paragraph (2) of Article 11the documents relating to national taxesthe documents relating to customs duty
Paragraph (3) of Article 5in the books or documents relating to national taxesin the books or documents relating to customs duty
Paragraph (1) of Article 6the books relating to national taxesthe books relating to customs duty
Paragraph (1) of Article 7the books or documents relating to national taxesthe books or documents relating to customs duty
Item (i) of paragraph (5) of Article 6the books relating to national taxesthe books relating to customs duty
Paragraphs (1) and (2) of Article 7, paragraph (1) of Article 8 and Article 9the approved books or documents relating to national taxesthe approved books or documents relating to customs duty
Paragraph (2) of Article 7of the books or documents relating to national taxesof the books or documents relating to customs duty
Title of Article 11 and paragraphs (1) and (2) of that Articleother national taxescustoms duty
Item (i) of paragraph (3) of Article 11oror
(Procedures for notification of discontinuance of application of special provisions for declaration)
Article 4-13.A notification prescribed in Article 7-10 (Procedures for notification of discontinuance of application of special provisions for declaration) of the Act shall be made by submitting to the Director General of Customs a written notification stating the following matters:
(i)the domicile or residence and name, of an authorized importer who makes a notification;
(ii)the fact that application of paragraph (1) of Article 7-2 (Special provisions for declaration) of the Act becomes unnecessary;
(iii)the date on which 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.The Director General of Customs shall, in cases where the approval referred to in paragraph (1) of Article 7-2 (Special provisions for declaration) of the Act is revoked pursuant to the provision of paragraph (1) of Article 7-12 (Revocation of approval) of the Act, notify in writing a person who has been given the approval of such revocation and the reason therefor.
(Technical replacement of terms, etc.)
Article 4-15.In the case where 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 (Application mutatis mutandis of provisions for succession of permission) of the Act, technical replacement of terms pertaining to these paragraphs shall be made as provided for in the following table:
Provisions of the ActTerms to be replacedTerms to replace
Paragraph (1) of Article 48-2on that permission on the approval referred to in paragraph (1) of Article 7-2 (Special provisions for declaration)
the permission ofthe approval of
Paragraph (2) of Article 48-2permission of a customs warehouseapproval referred to in paragraph (1) of Article 7-2
the Director General of Customsthe Director General of Customs who has given such approval
Paragraph (3) of Article 48-2the items of Article 43 (Requirements for permission),the items of Article 7-5 (Requirements for approval),
Paragraph (4) of Article 48-2customs warehousing businessimport business of goods pertaining to a special declaration of the authorized importer
the Director General of Customsthe Director General of Customs who has given 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 ofthe approval referred to in paragraph (1) of Article 7-2, of
Paragraph (5) of Article 48-2the items of Article 43the 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 shall be read as “approval referred to in paragraph (1) of Article 7-2 (Special provisions for declaration) of the Act,”; the term “the name of the decedent and the name and location of the customs warehouse” in item (i) of that paragraph shall be read as “the name and address of the authorized importer who is the decedent”; the term “permission of the customs warehouse” in paragraph (2) of that Article shall be read as “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 shall be read as “the name and address of the authorized importer who intends to carry out the merger or division, the authorized importer who intends to transfer the import business of goods pertaining to a special declaration”; the terms “the name and address of the juridical person that intends to carry out the merger or division or the name and address of the person who intends to transfer the business of such customs warehouse, and the name and address of the juridical person that survives the merger” and “the business of such customs warehouse after the division” in item (ii) of that paragraph shall be read as “the name and address of the juridical person that survives the merger” and “the import business of goods pertaining to a special declaration of the authorized importer referred to in the preceding item after the division”, respectively; and the term “the business of such customs warehouse” in item (iii) of that paragraph shall be read as “the import business of goods pertaining to a special declaration of the authorized importer referred to in item (i)”.
(Procedures for amended declaration)
Article 4-16.A person who makes an 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 a declaration referred to in paragraph (1) of Article 7 (Declaration) of the Act has been filed for goods pertaining to that amended declaration (or, in the case where an amended declaration is to be made for goods pertaining 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) a written amended declaration stating the matters set forth in the following. In this case, if any matters relating to such amended declaration are identified in the matters stated in any document to be attached to the written import declaration pertaining to the amended declaration or to be submitted at the time of the import declaration, or in any document to be submitted at the time of making a special declaration or to be preserved pursuant to the provision of paragraph (1) of Article 7-9 (Keeping of books, etc.) of the Act (referred to as “document to be preserved” in paragraph (2) of the next Article), documents in which such matters are stated shall be attached to the written amended declaration:
(i)the date of import declaration and the number of a written import declaration of goods pertaining to the amended declaration (or, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number) and the marks, numbers and descriptions of such goods;
(ii)the commodity code, the basis for duty assessment and the rate and amount of duty of such goods before the amended declaration is made;
(iii)the commodity code, the basis for duty assessment and the rate and amount of duty of such 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 the matters set forth in the preceding items, any matters to be amended in the matters required to be stated in a written import declaration (or, in the case of goods pertaining to a special declaration, a written special declaration), and any other relevant matters.
(2)A person who, pursuant to the provision of paragraph (2) of Article 7-14 of the Act, intends to make an amended declaration by making adjustment to the basis for duty assessment and to the amount of duty stated in the document pertaining to the declaration of duty payment provided for in item (i) of paragraph (1) of that Article, shall notify the Director General of Customs of such intention, receive the document pertaining to the declaration for duty payment, make adjustment to the basis for duty assessment, the amount of duty and any other related matters stated in the document and submit the document so adjusted to the Director General of Customs with seals affixed to the matters so adjusted.
(Procedures for request for reassessment)
Article 4-17.A person who makes a request for reassessment prescribed in paragraph (1) of Article 7-15 (Request for reassessment) of the Act shall submit a written request for reassessment stating the following matters to 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 pertaining to the request for such reassessment:
(i)the date of import declaration and the number of import permit, of goods pertaining to the request for reassessment (or, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number) and the marks, numbers and descriptions of such goods;
(ii)the commodity code, the basis for duty assessment and the rate and amount of duty of such goods before the request for reassessment is made;
(iii)the commodity code, the basis for duty assessment and the rate and amount of duty of such goods after reassessment pertaining to the request for reassessment is made;
(iv)the reason for making the request for reassessment;
(v)in addition to the matters set forth in the preceding items, any matters to be stated in a written import declaration (or, in the case of goods pertaining to a special declaration, a written special declaration) which are to be amended and any other relevant matters.
(2)In the case referred to in the preceding paragraph, if there is any document which establishes the basis for substantiating the request for reassessment, such document shall be attached to a written request for reassessment referred to in the preceding paragraph, and if any matters which relate to the request for reassessment are identified in the matters stated in any document to be attached to the written import declaration pertaining to such request or to be submitted at the time of import declaration or at the time of special declaration, or in any document to be preserved, any of the documents in which such matters are stated shall also be attached.
(Procedures for reassessment or determination)
Article 4-18.The following matters shall be stated in a written notice of reassessment referred to in paragraph (4) of Article 7-16 (Written notice of reassessment or determination) of the Act:
(i)the date of import declaration and the number of import permit, of goods pertaining to such reassessment (or, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number) and the marks, numbers and descriptions of such goods;
(ii)the commodity code, the basis for duty assessment and the rate and amount of duty of such goods before the reassessment is made;
(iii)the commodity code, the basis for duty assessment and the rate and amount of duty of such goods after the reassessment is made;
(iv)when 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 a written notice of determination referred to in paragraph (4) of Article 7-16 of the Act, the description of goods pertaining to the determination and the commodity code, the basis for duty assessment and the rate and amount of duty of such goods shall be stated.
(Notification of amount of duty, etc. pertaining to goods withdrawn prior to import permission)
Article 5.In a written notification provided for in Article 7-17 (Notification of amount of duty, etc. pertaining to goods withdrawn prior to import permission) of the Act, the number of a written import declaration and the descriptions of goods pertaining 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 determination for official assessment)
Article 6.In a written notice of determination for official assessment pertaining to the determination prescribed in paragraph (1) of Article 8 (Determination under official assessment) of the Act, as provided for in paragraph (4) of that Article, the description and rate of duty of goods pertaining to such determination (or, where a written import declaration of such goods has already been filed, its number and the description of such goods) 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 determination for official assessment pertaining to the determination prescribed in paragraph (2) of Article 8 of the Act, as provided for in paragraph (4) of that Article, the description of goods pertaining to customs duty which have caused additional duty pertaining to the determination to be paid (i.e., additional duty for understatement, additional duty for non-declaration or heavy additional duty; hereinafter the same applies in this Article) (or, in cases where a written import declaration of such goods has already been filed, its number and the description of such goods), and any other relevant matters shall, in addition to the matters provided for in paragraph (4) of that Article, be stated.
(3)The following matters shall be stated in a written notification of determination for official assessment pertaining to the determination prescribed in paragraph (3) of Article 8 of the Act (excluding the determination pertaining to any additional duty; hereinafter the same applies in this paragraph), as provided for in paragraph (4) of that Article:
(i)the description of goods pertaining to the determination (or, where a written import declaration for such goods has already been filed, its number and the description of such 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)when 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 following matters shall be stated in a written notice of determination for official assessment provided for in paragraph (4) of Article 8 of the Act, pertaining to the determination for additional duty prescribed in paragraph (3) of Article 8 of the Act (hereinafter referred to as “re-determination pertaining to additional duty” in this paragraph):
(i)the description of goods pertaining to customs duty which has caused additional duty covered by the re-determination pertaining to additional duty to be paid (or, where a written import declaration of such goods has already been filed, its number and the description of such goods);
(ii)the amount of duty to be taken as a basis for calculation of additional duty before the re-determination pertaining to additional duty is made, and the amount of such additional duty;
(iii)the amount of duty to be taken as a basis for calculation of additional duty after the re-determination pertaining to additional duty is made, and the amount of such additional duty;
(iv)when the amount of additional duty before such re-determination pertaining to additional duty increases or decreases as a result of the re-determination, the amount of additional duty 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 shall be those cases where, with respect to goods for which exemption from customs duty has been granted pursuant to the provision 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 to be paid immediately to a customs official due to the fact as provided for in paragraph (4) of that Article or for other special reason.
(6)In cases where a customs official notifies determination orally pursuant to the provision of the proviso to paragraph (4) of Article 8 of the Act, another customs official shall attend the notification.
(Matters to be stated in a written application for extension of time limit for payment)
Article 7.The following matters shall be stated in a written application provided for in paragraph (1) of Article 9-2 (Individual extension of time limit for payment) of the Act:
(i)the domicile or residence and name, of an applicant;
(ii)the date of import declaration and the number of a written import declaration, pertaining to goods for which extension of time limit for payment (i.e., the time limit for payment provided for in paragraph (1) of Article 9-2 of the Act; hereinafter the same applies in this paragraph and in the next paragraph) is sought;
(iii)the last date of the period for which extension of time limit for payment is sought;
(iv)the amount of customs duty for which extension of time limit for payment is sought;
(v)any other relevant matters.
(2)The following matters shall be stated in a written application provided for in paragraph (2) of Article 9-2 (Comprehensive extension of time limit for payment) of the Act:
(i)the domicile or residence and name, of an applicant;
(ii)the specific month (i.e., the specific month provided for in paragraph (2) of Article 9-2 of the Act) for which extension of time limit for payment is sought;
(iii)the last date of the period for which extension of time limit for payment is sought;
(iv)the total amount of customs duty for which extension of time limit for payment is sought;
(v)any other relevant matters.
(3)The following matters shall be stated in a written application provided for in paragraph (3) of Article 9-2 (Extension of time limit for payment where a written special declaration before time limit is filed) of the Act:
(i)the domicile or residence and name, of an applicant;
(ii)the date of filing of, and the number of a written special declaration pertaining to goods for which 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 (Time limit for payment of amount of duty stated in a written special declaration before time limit) of the Act is sought;
(iii)the last date of the period for which extension of time limit for payment of customs duty referred to in the preceding item is sought;
(iv)the amount of customs duty for which extension of time limit for payment of customs duty referred to in item (ii) is sought;
(v)any other relevant matters.
(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 shall be the date as specified in each of the following items for the category of situations as set forth respectively therein:
(i)in the case where a declaration of a basis for duty assessment was made with respect to 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 the case where 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), when a notice of duty payment is issued before import permission of goods pertaining to such declaration is given: the date on which such goods are imported;
(ii)where a notice of duty payment is issued with respect to customs duty set forth in item (ii)(d) of paragraph (1) of Article 6-2 of the Act, other than 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 issued: 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 to the case where a notice of duty payment is given orally by a customs official pursuant to the provision of the proviso to paragraph (2) of Article 9-3 of the Act.
(Value of national bonds, etc. provided as security)
Article 8.The values of national bonds and local bonds set forth as securities in 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 9-6 (Security) of the Act shall be the respective face values, whereas the values of the securities set forth in items (ii) to (v) of that Article shall be as determined by the Director General of Customs.
(Procedures for provision of security)
Article 8-2.A person who provides 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 9-6 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., such transfer bonds as may be prescribed by the Ordinance of the Ministry of Finance) shall deposit the security and submit to the Director General of Customs the original copy of the deposit receipt of the security; provided, however, that with respect to registered national bonds, they shall be registered as security and a written notice of such registration shall be submitted to the Director General of Customs.
(2)A person who provides transfer shares, etc. as 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 9-6 of the Act shall 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 pertaining to the transfer shares, etc.
(3)A person who provides 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 9-6 of the Act shall submit to the Director General of Customs documents necessary for establishing mortgage. In this case, the Director General of Customs who receives such documents shall entrust a relevant organization with registration of establishment of mortgage.
(4)A person who provides 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 9-6 of the Act shall submit to the Director General of Customs a document certifying the guarantee given by a guarantor.
(Additional security or change of guarantor, etc.)
Article 8-3.The Director General of Customs may, if any security provided to secure payment of customs duty has depreciated in its value or if it is considered that a guarantor has not financial basis sufficient to secure payment of customs duty, order a person who has provided such 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 shall, if national or local bonds, corporate bonds or any other bonds so provided are to be redeemed, provide immediately another security in lieu thereof.
(3)A person who has provided security for customs duty may change the security or guarantor if approval is given by the Director General of Customs.
(Release of security)
Article 8-4.The Director General of Customs shall immediately take steps to release the security in the following cases:
(i)in the case where security has been provided pursuant to the provision of paragraph (1) of Article 7-8 (Provision of security) of the Act: at the time when customs duty, etc. (i.e., customs duty, etc. as provided for in that paragraph; hereinafter the same applies in this item) is paid or is no longer required to be paid or at the time when the time limit for payment of customs duty, etc. is extended (limited to the case where security pertaining to the extended period has been provided);
(ii)in the case where security has been provided pursuant to the provision of paragraphs (1) to (3) of Article 9-2 (Extension of time limit for payment) of the Act: at the time when customs duty is paid or is no longer required to be paid;
(iii)in the case where security has been provided pursuant to the provision of paragraph (2) of Article 61 (work using customs manufacturing procedures, performed outside a customs factory) of the Act (including the case where applied mutatis mutandis pursuant to Article 62-15 of the Act): at the time when goods for which permission has been given pursuant to the provision of paragraph (1) of Article 61 of the Act are, within the designated period, 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, at the time when customs duty is collected pursuant to the provision of paragraph (5) of Article 61 of the Act (including the case where applied mutatis mutandis pursuant to Article 62-15 of the Act), at the time when customs duty is collected pursuant to the provision of the main clause of paragraph (1) of Article 45 (Liability for payment of customs duty of persons who have obtained permission) of the Act, as applied mutatis mutandis pursuant to Articles 61-4 and 62-15 of the Act or Article 62-13 (Joint and several liability for payment of customs duty of administrator of goods) of the Act or at the time when customs duty is not to be collected pursuant to the provision 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)in the case where security has been provided pursuant to the provision of paragraph (2) of Article 62-4 (Restrictions, etc. on storage place of goods for sale, etc.) of the Act (including the case where applied mutatis mutandis pursuant to Article 62-15 of the Act): at the time when customs duty is paid or collected or at the time when customs duty is no longer required to be paid or is not to be collected;
(v)in the case where security has been provided pursuant to the provision of paragraph (2) of Article 63 (Customs transit) of the Act: at the time when goods for which approval has been given pursuant to the provision of paragraph (1) of that Article arrive at a destination within the designated period or at the time when customs duty is collected pursuant to the provision of paragraph (1) of Article 65 (Collection of customs duty upon expiry of transportation period) of the Act or customs duty is not to be collected pursuant to the provision of the proviso to that paragraph;
(vi)in the case where security has been provided pursuant to the provision of paragraph (1) of Article 73 of the Act or paragraph (7) of Article 77 (Payment of customs duty of postal items, etc.) of the Act: at the time when customs duty is paid or collected or at the time when customs duty is no longer required to be paid or is not to be collected;
(vii)in the case where security has been provided pursuant to the provision of paragraph (18) of Article 8 (Anti-dumping duty) of the Tariff Act: at the time when customs duty is collected;
(viii)in the case where security has been provided pursuant to the provision of paragraph (3) of Article 13 (Reduction of, or exemption from customs duty on raw materials for manufacture) of the Tariff Act (including the case where applied mutatis mutandis pursuant to paragraph (2) of Article 17 or paragraph (2) of Article 19, 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 (Extension of benefit of tariff concession pertaining to raw materials for manufacture under the Economic Partnership Agreements): at the time when such requirements for reduction of, or exemption from customs duty or requirement for extension of benefit of tariff concession, as provided for in these Articles are met or at the time when, in cases where such requirements are not met, customs duty is collected pursuant to the provision 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 provision of paragraph (1) of Article 10 (Payment of customs duty by means of monetary security) of the Act, allocates the amount of money provided as security to payment of customs duty pertaining to such 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 of money provided as security (or, in the case where the amount of money provided as security exceeds the amount of customs duty pertaining to the security, such amount of customs duty) shall be deemed to have been paid.
(Procedures for exemption from delinquent duty, etc.)
Article 9.A person who seeks 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 a written application stating the reason for application of that paragraph.
(2)The Director General of Customs, in the case where 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 determination for official assessment referred to in paragraph (4) of Article 8 (Determination for official assessment) 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 he 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 such unpaid customs duty, shall give confirmation referred to in that paragraph by stating that fact in the written notice of reassessment or the written notice of determination for official assessment. In this case, a written application 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 shall be the cases as set forth in the following items, and the period to be prescribed by Cabinet Order, as provided for in that item shall be as specified in each of these items:
(i)in the case where 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 pertaining to the seizure: the period from the day following the date of receipt of proceeds of the sale relating to the disposition of delinquency made by an administrative organ, etc. which has decided such execution of realization, as provided for in item (xiii) of Article 2 (Definitions) of that Act (including disposition governed by the same rules as national tax) until the day on which such proceeds was allocated;
(ii)in the case where the amount of duty payable cannot, wholly or partly, 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 case where occurrence of such disaster or accident is attributable to the person liable to pay customs duty): the period from the day on which such disaster or accident occurred until the day on which seven days elapsed from the day following the date on which such disaster or accident ceased.
(4)Reassessment to be prescribed by Cabinet Order, as provided for in paragraph (11) of Article 12 of the Act shall be the reassessment which causes an amount of duty to be paid.
(5)Customs duty to be prescribed by Cabinet Order as the amount which reaches the amount of duty pertaining to a declaration prescribed in paragraph (1) of Article 7 (Declaration) of the Act or a special declaration after time limit, as provided for in paragraph (11) of Article 12 of the Act shall be 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 on the basis of a declaration prescribed in paragraph (1) of Article 7 of the Act or a special declaration after time limit, as provided for in paragraph (11) of Article 12 of the Act.
(6)Other customs duty to be prescribed by Cabinet Order, as provided for in paragraph (11) of Article 12 of the Act shall be the customs duty 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)where the decrease reassessment provided for in paragraph (11) of Article 12 of the Act is the reassessment based on a request for reassessment, customs duty payable on the basis of the amended declaration, etc. if such declaration is made before the day on which one year elapses from the day following the date on which a notice of reassessment pertaining to such decrease reassessment is issued (excluding customs duty set forth in the preceding item).
(Calculation, etc. of amount of duty for which additional duty for understatement, etc. is not imposed)
Article 9-2.The amount calculated pursuant to the provision of Cabinet Order, as provided for in paragraph (3) of Article 12-2 (Additional duty for understatement) of the Act (including the case where applied mutatis mutandis pursuant to paragraph (4) of Article 12-3 (Additional duty for non-declaration) of the Act) shall be 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 (4) of Article 12-3 of the Act, the amount of duty specified in item (i)):
(i)where the situation falls under the case set forth in item (i) of paragraph (3) of Article 12-2 of the Act (excluding the case set forth in item (iii)): the amount of duty which would, had an amended declaration or reassessment been made solely on the basis of the facts found to be justifiable as provided for in item (i) of that paragraph, be payable, pursuant to the provision of paragraph (1) or (2) of Article 9 (Payment of customs duty, etc. under self-assessment system) of the Act, on the basis of such declaration or reassessment;
(ii)where the situation falls under the case set forth in item (ii) of paragraph (3) 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 on the basis of a declaration referred to in paragraph (1) of Article 7 (Declaration) of the Act an amount of duty before an amended declaration or reassessment provided for in paragraph (1) of Article 12-2 of the Act was made;
(iii)where the situation falls under both of the cases set forth in the items of paragraph (3) of Article 12-2 of the Act: the amount of duty prescribed in the preceding two items, whichever is larger.
(2)Matters to be prescribed by Cabinet Order, as provided for in paragraph (4) of Article 12-2 of the Act shall be the fact that an inquiry, inspection, etc. (i.e. an inquiry, inspection, etc. provided for in paragraph (1) of Article 74-9 of the Act on General Rules for National Taxes) is required to be conducted for 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 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) (or, in the case where the situation falls under Article 74-10 (Cases where 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).
(Cases assumed to have been intended to file a written special declaration before time limit)
Article 9-3.The cases to be prescribed by Cabinet Order as those assumed to have been intended to file a written special declaration before time limit, as provided for in paragraph (6) of Article 12-3 (Additional duty for non-declaration) of the Act shall be the cases falling under both of the following items:
(i)where, during a period of one year preceding the day immediately before the day on which a written special declaration after time limit provided for in paragraph (6) of Article 12-3 of the Act was filed, any additional duty for non-declaration or any heavy additional duty had not been imposed on the grounds of the situation falling under item (i) of paragraph (1) of that Article and the provision of paragraph (6) of the same Article has not been applied;
(ii)where the whole amount of duty payable pertaining to a written special declaration after time limit provided for in the preceding item has been paid before expiry of time limit for filing as set forth in item (i) of paragraph (9) of Article 12 (Delinquent duty) of the Act (or, in the case where the Director General of Customs has received a request provided for in paragraph (1) of Article 4 (Sending a written statement of payment pertaining to 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 (Act No. 54 of 1977) with respect to payment pertaining to such special declaration after time limit, on or before the day on which such special declaration after time limit was filed).
(Additional duty for understatement, etc. to be replaced by heavy additional duty where heavier additional duty for understatement, etc. is to be imposed)
Article 9-4.In the case where heavy additional duty is to be imposed in lieu of additional duty for understatement pursuant to the provision of paragraph (1) or (3) of Article 12-4 (Heavy additional duty) (limited to the provision pertaining to heavy additional duty referred to in paragraph (1) of that Article) of the Act, if any amount is to be added with respect to such additional duty for understatement pursuant to the provision of paragraph (2) of Article 12-2 (Additional duty for understatement) of the Act, there shall, in lieu of additional duty for understatement, be imposed heavy additional duty on the amount other than the amount obtained by deducting the amount equivalent to the amount of duty which is to be taken as a basis for calculation of the amount of such heavy additional duty from the amount of duty which is to be taken as a basis for calculation of the amount of such additional duty for understatement.
(2)In the case where heavy additional duty is to be imposed in lieu of additional duty for non-declaration pursuant to the provision of paragraph (2) or (3) of Article 12-4 (limited to the provision pertaining to heavy additional duty referred to in paragraph (2) of that Article) of the Act, if any amount is to be added with respect to such additional duty for non-declaration pursuant to the provision of paragraph (2) of Article 12-3 (Additional duty for non-declaration) of the Act (including the case where that paragraph applies pursuant to the provision of paragraph (3) of that Article), there shall, in lieu of additional duty for non-declaration, be imposed heavy additional duty on the amount other than the amount obtained by deducting the amount equivalent to the amount of duty which is to be taken as a basis for calculation of the amount of such heavy additional duty from the amount of duty which is to be taken as a basis for calculation of the amount of such additional duty for non-declaration.
(Calculation of amount of duty not covered by heavy additional duty)
Article 9-5.The amount calculated, pursuant to the provision of Cabinet Order, as the amount of duty based on the fact that nothing is concealed or disguised as provided for in paragraph (1) of Article 12-4 (Heavy additional duty) of the Act (including the case where that paragraph applies pursuant to the provision of paragraph (3) of that Article) shall be the amount of duty which is to be taken as a basis for calculation of the amount of additional duty for understatement and which would, pursuant to the provision of paragraph (1) or (2) of Article 9 (Payment of customs duty, etc. under self-assessment system) of the Act, be payable on the basis of an amended declaration or reassessment had such amended declaration or reassessment been made solely on the basis of such fact.
(2)The amount calculated, pursuant to the provision of Cabinet Order, as the amount of duty based on the fact that nothing is concealed or disguised as provided for in paragraph (2) of Article 12-4 of the Act (including the case where that paragraph applies pursuant to the provision of paragraph (3) of that Article) shall be the amount of duty which is to be taken as a basis for calculation of the amount of additional duty for non-declaration and which would, pursuant to the provision 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 such fact.
(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 shall be 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 such 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) pertaining to the amount paid in excess or in error (including expenses for disposition of delinquency; hereinafter the same applies in this Article), such statutory time limit for payment):
(i)the amount paid in excess pertaining to customs duty the amount of which was 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 such amount paid in excess arises from the reassessment causing 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 date on which such 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 such payment was made.
(Procedures for allocation of 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 shall be made in the case as set forth in the following items, and shall come into effect at the time as set forth respectively therein:
(i)in the case where customs duty to be allocated has become final and binding before import permission of goods pertaining to such customs duty is given (excluding customs duty pertaining to goods withdrawn with the approval of the Director General of Customs pursuant to the provision of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Act; the same applies in the next item), if a person who is to receive such refund submits a document stating that the amount to be refunded is to be allocated to such customs duty: at the time when such document is submitted;
(ii)in the case where customs duty to be allocated is not the customs duty which has become final and binding before import permission of goods pertaining to such customs duty is given (including the case where customs duty is to be collected pursuant to the provision of Article 13-2 (Collection of customs duty pertaining to excess refund, etc.) of the Act), if the Director General of Customs considers 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 customs duty, etc. on goods withdrawn prior to import permission) of the Act or a written notice of duty payment, pertaining to such customs duty is issued or otherwise such customs duty has become final and binding, or at the time when such customs duty is paid in excess or in error, whichever comes later.
(2)The Director General of Customs shall, when allocation prescribed in the preceding paragraph has been performed, notify that fact to a person who should have received refund of customs duty paid in excess or in error.
(Provisions of Acts pertaining to refund, etc.)
Article 11.Provisions of the Acts to be prescribed by Cabinet Order, as provided for in Article13-2 (Collection of amount of customs duty pertaining to excess refund, etc.) of the Act shall be 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 where goods manufactured from dutiable raw materials, etc. are exported, etc.) of that Act, paragraph (1) of Article 19-3 (Refund of customs duty where goods are re-exported in the state in which they were imported, etc.) of that Act and paragraphs (1) and (2) of Article 20 (Refund of customs duty where claimed goods, etc. are re-exported or disposed, etc.) of that Act.
(Procedures for entry into a port of vessels 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 shall be those cases where it is difficult to make a report in advance due to imminent danger caused by abnormal meteorological or oceanographic phenomena or due to serious damage to a vessel or where there are such other unavoidable circumstances as may be prescribed by the Ordinance of the Ministry of Finance.
(2)The report 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 in cases where, as may be prescribed by the Ordinance of the Ministry of Finance, it is difficult to make a report by the time so specified in light of the distance between the last port of departure of a vessel engaged in foreign trade and the open port where the vessel is to enter or other circumstances, it would be sufficient to make a report by the time to be specified by the Ordinance of the Ministry of Finance:
(i)matters relating to cargoes: at least twenty-four hours before its entry into the open port;
(ii)matters relating to passengers or crew members: at least two hours before its 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 shall be those as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that in cases where any of the matters are designated by the Ordinance of the Ministry of Finance as those the omission of which will not cause any difficulty in customs control, the matters so designated may be omitted from the report:
(i)matters relating to cargoes: the places of shipment and destination, the marks, numbers, descriptions, quantities, consignees, consignors and numbers of bills of lading or combined transport bills of lading, of goods on board a vessel, numbers of containers if such goods are packed in containers and the date and time of departure from the port where such 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 shall be those 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)When 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 inquiries 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 such other matters as may be found 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 shall be the circumstances in which it is considered difficult to make a 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)The report 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 such cargoes are loaded; provided, however, that in cases where, as may be prescribed by the Ordinance of the Ministry of Finance, it is difficult to make a report by the time so specified in light of the distance between the last port of departure of the vessel and the open port where the vessel is to enter or other circumstances, it would be sufficient to make a report by the time to be specified by the Ordinance of the Ministry of Finance.
(8)Matters to be prescribed by Cabinet Order, as provided for in paragraph (7) of Article 15 of the Act shall be those set forth in the following items; provided, however, that with respect to such cargoes as may be designated by the Ordinance of the Ministry of Finance as those that will not cause any difficulty in customs control, matters concerning the cargoes so designated may be omitted from the report:
(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 the 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)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(9)A person to be prescribed by Cabinet Order, as provided for in paragraph (8) of Article 15 of the Act shall be a person who transports goods as a regular business, using the transportation services provided by operators, etc. as prescribed in paragraph (7) of that Article and enters into transportation contract with such operators, etc. with respect to 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 shall be the matters set forth in the following items. 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 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)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(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 shall be those cases where it is difficult to make a report in advance due to imminent danger caused by abnormal meteorological phenomena or due to serious damage to an aircraft or where there are such other unavoidable circumstances as may be prescribed by the Ordinance of the Ministry of Finance.
(2)The report 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 in cases where, as may be prescribed by the Ordinance of the Ministry of Finance, it is difficult to make a report by the time so specified in light of the distance between the last airport of departure and the customs airport where the aircraft engaged in foreign trade is to enter or other circumstances, it would be sufficient to make a report by the time to be specified by the Ordinance of the Ministry of Finance:
(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 shall be those as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that in cases where any of the matters are designated by the Ordinance of the Ministry of Finance as those the omission of which will not cause any difficulty in customs control, the matters so designated 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 aircraft engaged in foreign trade or a person who, as may be prescribed by the Ordinance of the Ministry of Finance, operates his own aircraft engaged in foreign trade; hereinafter the same applies in this item) and in the case of a person who transports, as a regular business, 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 such cargoes, the number of such air waybill shall be included) and such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 shall be 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 shall be those 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 matters before such alteration shall also be 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 such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 pertaining to such flight bookings, name of a travelling agent pertaining to 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 such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(iii)matters relating to accompanied goods of a person who has made flight bookings: the number and weight of accompanied goods accepted by 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 such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(6)The report 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 provided for 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 provided for 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 report on matters relating to cargoes)
Article 13-2.Matters on which report may be requested pursuant to the provision of paragraph (1) of Article 15-2 (Report on matters relating to cargoes) of the Act shall be the following matters:
(i)the places of shipment and destination of cargoes pertaining to the report 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 shall be the consignee of cargoes pertaining to the report 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 shall be 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 shall be those cases where it is difficult to make a 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 where there is such other unavoidable reason as may be prescribed by the Ordinance of the Ministry of Finance.
(2)The report prescribed in paragraph (1) of Article 15-3 of the Act (limited to a report pertaining to a vessel) shall be made at least two hours before a vessel enters a port; provided, however, that in cases where, as may be prescribed by the Ordinance of the Ministry of Finance, it is difficult to make a report by the time so specified in light of the distance between the last port of departure and the open port where the vessel is to enter or other circumstances, it would be sufficient to make a report by the time to be specified by the Ordinance of the Ministry of Finance.
(3)The report prescribed in paragraph (1) of Article 15-3 of the Act (limited to a report pertaining to an aircraft) shall be made within thirty minutes after an aircraft departs from the last airport; provided, however, that in cases where, as may be prescribed by the Ordinance of the Ministry of Finance, it is difficult to make a report by the time so specified in light of the types of air carriers or other circumstances, it would be sufficient to make a report by the time to be specified by the Ordinance of the Ministry of Finance.
(4)Matters to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 15-3 of the Act (limited to matters pertaining to a vessel) shall be those as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that in cases where any of the matters are designated by the Ordinance of the Ministry of Finance as those the omission of which will not cause any difficulty in customs control, the matters so designated 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 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 pertaining to an aircraft) shall be those 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 pertaining to a vessel) shall be 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 pertaining to an aircraft) shall be 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 shall be those 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 matters before such alteration shall also be 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 such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 pertaining to flight bookings, name of a travelling agent pertaining to bookings, if any, residence and contact address in Japan, of a person who has made flight bookings and such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(iii)matters relating to accompanied goods of a person who has made flight bookings: the number and weight of accompanied goods accepted by air carrier as those to be loaded on board the booked flight of special aircraft (i.e., special aircraft provided for in paragraph (4) of Article 15-3 of the Act; hereinafter the same applies) and such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(iv)matters relating to procedures for boarding the special aircraft, required by a person who has made flight bookings: the time when procedures for boarding were initiated and such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(9)The report 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 produced for loading or unloading)
Article 15.Documents required to be produced to customs officials pursuant to the provision of paragraph (2) of Article 16 (Documents to be produced for loading or unloading of cargoes) of the Act shall be those as set forth in the following items; provided, however, that when goods for which any of the documents set forth in items (i) to (iii) is not commonly prepared as commercial practices are loaded or unloaded, such documents are excluded:
(i)in the case where 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)in the case where foreign goods are unloaded from a vessel engaged in foreign trade, a boat note or any other document in lieu thereof;
(iii)in the case where foreign goods are loaded on board an aircraft engaged in foreign trade or unloaded therefrom, an air waybill;
(iv)such other documents as may be designated by the Director General of Customs as those necessary for loading or unloading of goods.
(2)The Director General of Customs shall, when he, pursuant to the provision of item (iv) of the preceding paragraph, designates documents as those required to be produced to customs officials for loading or unloading of goods, give a public notice of such designation.
(3)The Director General of Customs may permit omission of production of documents set forth in the items of paragraph (1) if it is considered that such omission will not cause any difficulty in confirming foreign goods pertaining to loading or unloading.
(Application for permission of unloading of cargoes) 
Article 15-2.The report 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 shall be a report which, with respect to cargoes to be unloaded with 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 such 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 which relates to the name and country of registry, of a vessel engaged in foreign trade carrying such cargoes and the matters provided for in paragraphs (8) and (10) of Article 12.
(2)A person who seeks permission provided for in the proviso to paragraph (3) of Article 16 of the Act shall file a written application stating the following matters with the Director General of Customs having jurisdiction over the location of an open port where cargoes are to be unloaded:
(i)the marks, numbers, descriptions and quantities of cargoes;
(ii)the name of the open port where cargoes are to be unloaded;
(iii)the date and time of unloading 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, for 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 clearance notice of a vessel engaged in foreign trade, etc.)
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 pertaining to a vessel) shall be 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 pertaining to a vessel) shall be those as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that where any of the matters are designated by the Ordinance of the Ministry of Finance as those the omission of which will not cause any difficulty in customs control, matters so designated 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 cargoes loaded, and numbers of containers if such cargoes 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 pertaining to an aircraft) shall be 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 pertaining to an aircraft) shall be those 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 cargoes 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)In the case where a master of a vessel engaged in foreign trade submits a clearance notice pursuant to the provision of paragraph (1) of Article 17 of the Act, if tonnage dues and special tonnage dues are, 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), to be paid for entry of the vessel into the open port pertaining to such notice, a document which certifies that such dues have been paid or that 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 have been provided shall be produced to customs officials.
(4)Matters to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 17 of the Act shall be those as specified in each of the following items for the category of the matters as set forth respectively therein (where any of such matters have been altered, the matters before alteration shall also be 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 such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 pertaining to such flight bookings, name of a travelling agent pertaining to bookings, if any, residence and contact address in Japan, of a person who has made flight bookings and such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 a booked flight and such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(iv)matters relating to the procedures for boarding aircraft engaged in foreign trade, required by a person who has made flight bookings: the time when the procedures for boarding were initiated and such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(5)The report 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 clearance notices of special vessels, 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 a special vessel, etc.) of the Act (limited to matters pertaining to a vessel) shall be 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 pertaining to a vessel) shall be those as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that in cases where any of the matters are designated by the Ordinance of the Ministry of Finance as those the omission of which will not cause any difficulty in customs control, matters so designated 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;
(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 17-2 of the Act (limited to matters pertaining to an aircraft) shall be 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 pertaining to an aircraft) shall be those 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 shall be those as specified in each of the following items for the category of the matters as set forth respectively therein (where any of such matters has been altered, matters before alteration shall also be 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 such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 pertaining to such flight bookings, name of a travelling agent pertaining to bookings, if any, residence and contact address in Japan, of a person who has made flight bookings and such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 a booked flight of a special aircraft and such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(4)The report 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 engaged in foreign trade, etc.)
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 shall be the following cases:
(i)where 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 such wounded or sick persons or such shipwreck sufferers disembark;
(ii)where 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 shall be 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 shall be the following cases:
(i)where 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 such wounded or sick persons or such sufferers disembark;
(ii)where 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, for 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 for 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.”) (in cases where, 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 Ordinance of the Ministry of Finance, that is, the time when its stay ceases to fall under the case of short stay, etc.); provided, however, that in cases where, as may be prescribed by the Ordinance of the Ministry of Finance, delay in submitting such document will not cause any difficulty in customs control, it would be sufficient to submit such document by the time to be specified by the Ordinance of the Ministry of Finance.
(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 shall be the following cases:
(i)where 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 such wounded or sick persons or shipwreck sufferers disembark;
(ii)where 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 such activities.
(2)Matters to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 18-2 of the Act shall be 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.”) (in cases where, 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., such document shall be submitted before the time to be specified by the Ordinance of the Ministry of Finance, that is, the time when its stay ceases to fall under the case of short stay, etc.); provided, however, that in cases where, as may be prescribed by the Ordinance of the Ministry of Finance, delay in submitting such document will not cause any difficulty in customs control, it would be sufficient to submit such document by the time to be specified by the Ordinance of the Ministry of Finance.
(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 shall be the following cases:
(i)where 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 such wounded or sick persons or such sufferers disembark;
(ii)where 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 such 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.”) (in the case where, 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., such document shall be submitted before the time to be specified by the Ordinance of the Ministry of Finance, that is, the time when its stay ceases to fall under the case of short stay, etc.); provided, however, that where, as may be prescribed by the Ordinance of the Ministry of Finance, delay in submitting such document will not cause any difficulty in customs control, it would be sufficient to submit such document by the time to be specified by the Ordinance of the Ministry of Finance.
(Notification of loading or unloading of goods outside official office hours)
Article 17.A notification prescribed in Article 19 (Loading or unloading of goods outside official 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, the fact 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 a written application stating the following matters with the Director General of Customs having jurisdiction over the area of a closed port where a vessel is to enter or depart with such permission; provided, however, that such written application may be filed with any other Director General of Custom, depending on the convenience of navigation of a vessel engaged in foreign trade, etc. 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 entering or departing from the closed port;
(iii)with regard to a vessel entering, or departing from the closed port, 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 regard to an aircraft entering, or departing 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, ports 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)when cargoes are to be loaded or unloaded at the closed port, the 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 bill of lading or combined transport bill of lading of such goods and numbers of containers if such 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 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 may be prescribed by the Ordinance of the Ministry of Finance, operates his own aircraft engaged in foreign trade; hereinafter the same applies in this item) and in the case of a person who transports, as a regular business, 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 such cargoes, the number of such air waybill shall be included) and such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(2)A written application 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 (i.e., the electronic data processing system provided for in item (i) of Article 2 (Definitions) of the Act on Processing, etc. of Business Related to Import and Export by Means of Electronic Data Processing System); provided, however, that this does not apply to the case where, as may be prescribed by the Ordinance of the Ministry of Finance, such written application cannot be submitted by means of electronic data processing system due to any trouble in electric communication line or for other reason.
(3)A 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 shall be those as specified in each of the following items for the category of the matters as set forth respectively therein (where any of such matters have been altered, matters before alteration shall also be 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 such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 pertaining to such flight bookings, name of a travelling agent pertaining to bookings, if any, residence and contact address in Japan, of a person who has made flight bookings and such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 a booked flight and such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(4)The report 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 shall be those cases where it is difficult to make a 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 where there is such other unavoidable reason as may be prescribed by the Ordinance of the Ministry of Finance.
(2)The report prescribed in paragraph (1) of Article 20-2 of the Act (limited to a report pertaining to a vessel) shall be made at least two hours before its entry into a port; provided, however, that in cases where, as may be prescribed by the Ordinance of the Ministry of Finance, it is difficult to make a report by the time so specified in light of the distance between the last port of departure and the closed port where the vessel is to enter or other circumstances, it would be sufficient to make a report by the time to be specified by the Ordinance of the Ministry of Finance.
(3)The report prescribed in paragraph (1) of Article 20-2 of the Act (limited to a report pertaining to an aircraft) shall be made within thirty minutes from the time of departure from the last airport; provided, however, that in cases where, as may be prescribed by the Ordinance of the Ministry of Finance, it is difficult to make a report by the time so specified in light of the types of air carriers or other circumstances, it would be sufficient to make a report by the time to be specified by the Ordinance of the Ministry of Finance.
(4)Matters to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 20-2 of the Act (limited to matters pertaining to a vessel) shall be those as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that in cases where any of the matters are designated by the Ordinance of the Ministry of Finance as those the omission of which will not cause any difficulty in customs control, matters so designated 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 pertaining to an aircraft) shall be those 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 pertaining to a vessel) shall be the name, country of registry, net tonnage, number of passengers and crew members, port of shipment and date and time of entry into the 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 pertaining to an aircraft) shall be 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 pertaining to a vessel) shall be the name, country of the registry, net tonnage, port of destination and date and time of departure of the vessel, and matters to be prescribed by Cabinet Order, as provided for in the second sentence of that paragraph (limited to matters pertaining to a vessel) shall be those as specified in each of the following items for the category of the matters as set forth respectively therein; provided, however, that in cases where any of the matters are designated by the Ordinance of the Ministry of Finance as those the omission of which will not cause any difficulty in customs control, matters so designated 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 pertaining to an aircraft) shall be 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 pertaining to an aircraft) shall be those 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 shall be those as specified in each of the following items for the category of the matters as set forth respectively therein (where any of such matters have been altered, matters before alteration shall also be 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 such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 pertaining to flight bookings, name of a travelling agent pertaining to such bookings, if any, residence and contact address in Japan of a person who has made flight bookings and such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 a booked flight of a special aircraft and such other matters as may be prescribed by the Ordinance of the Ministry of Finance;
(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 have been initiated and such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(11)The report 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 such goods and period and place of temporary landing and the reason therefor.
(Notification, etc. of a call at a foreign port of a coasting vessel, etc.)
Article 20.A notification prescribed in Article 22 (Notification, etc. of a call at a foreign port of a coasting vessel, etc.) of the Act shall be made in writing, stating the name or registered mark of a vessel or aircraft which 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 such 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 which 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 such 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 which are foreign goods) of the Act shall be vessels engaging in mother vessel type fishing provided for in item (vii) of paragraph (1) of the Cabinet Order concerning the Designated Fishing Provided for in Paragraph (1) of Article 52 of the Fishery Act (Cabinet Order No. 6 of 1963), if specified by the Ordinance of the Ministry of Finance.
(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 of vessel’s or aircraft’s stores, etc.) of the Act shall file with the Director General of Customs a written declaration stating the following matters before withdrawing from a customs area any vessel’s or aircraft’s stores which are foreign goods, 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 such stores are to be loaded;
(iii)the number of days of navigation and the number of passengers and crew members of a vessel or aircraft;
(iv)the date, means and place of loading of such 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 shall be read as “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 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 of vessel’s or aircraft’s stores, etc.) of the Act shall file with the Director General of Customs a written declaration stating the following matters:
(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 such stores are to be loaded;
(iii)the period, means and place of loading of such 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 shall be fuel to be loaded for use by a vessel, and aircraft’s stores provided for in the second sentence of that paragraph shall be those to be loaded for use by aircraft.
(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 shall be 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 of vessel’s or aircraft’s stores, etc.) of the Act shall file a written application stating, in addition to the matters set forth in the items of paragraph (1) of Article 21-2, the Director General of Customs who has given approval for loading, date of such approval, date of withdrawal from a customs area, period of extension necessary for such loading and the reason for such extension, with the Director General of Customs who has given such approval or who has jurisdiction over the place where such goods are stored.
(Documents which certify loading of vessel’s or aircraft’s stores, etc.)
Article 21-5.A document provided for in the first sentence of paragraph (5) of Article 23 (Loading of vessel’s or aircraft’s stores, etc.) of the Act shall be the document stating the marks, numbers, descriptions and quantities of vessel’s or aircraft’s stores loaded on board a vessel or aircraft and date of such loading, issued by a master or captain of a vessel or aircraft on which such stores have been loaded or by any other person acting for the master or captain (if any of such persons has been given approval of such loading, the 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 shall 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 where vessel’s or aircraft’s stores are brought back, lost or destroyed)
Article 21-6.In cases where a person who has obtained approval provided for in paragraph (1) of Article 23 (Loading of vessel’s or aircraft’s stores, etc.) of the Act has, instead of loading vessel’s or aircraft’s stores pertaining to such approval onto a vessel or aircraft pertaining to such approval within a period specified pursuant to the provision of paragraph (4) of that Article, brought them into a customs area, he shall file without delay with the Director General of Customs who has given approval for loading of such stores a written notification stating the marks, numbers, descriptions and quantities of such stores and the date on which such stores were brought into the customs area, accompanied by a document certifying that approval referred to in paragraph (1) of that Article has been given for such stores and a certificate of customs officials confirming that they were 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 reason within a period designated pursuant to the provision of paragraph (4) of that Article, a person who has obtained such approval shall file without delay with the Director General of Customs who has given such approval a written notification stating the marks, numbers, descriptions and quantities of such stores and the date on which they were lost, the place where they were lost, the reason for their loss and other matters relevant to such loss, accompanied by a document certifying that the approval referred to in paragraph (1) of that Article has been given for such 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 vessel’s or aircraft’s stores a written application stating the marks, numbers, descriptions and quantities of the vessel’s or aircraft’s stores for which such approval is sought, the place where they are stored and the date and means of, and the reason for destruction of such stores.
(Keeping of records and report concerning vessel’s stores for deep-sea fishing vessels, etc.)
Article 21-7.A master of a vessel provided for in Article 21 shall record in books the facts relating to 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 provision of paragraph (1) of Article 23 (Loading of vessel’s or aircraft’s stores which 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 without delay a copy of such books to the Director General of Customs having jurisdiction over the location of the port.
(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 designates a place pursuant to the provision of paragraph (1) of Article 24 (Traffic, etc. between vessels or aircraft and land) of the Act, he shall give a public notice of that fact.
(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 a written application stating the period and place of loading or unloading of such goods and the marks, numbers, descriptions and quantities of such 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 when the Director General of Customs considers it unnecessary on the grounds of the types of traffic or other circumstances, such 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 provision 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 a written application stating matters set forth in the following items; provided, however, that when the Director General of Customs considers that such written application is not necessary to be filed, such application may be made orally:
(i)the address, name and date of birth of a person who seeks such permission and, in cases where he intends to engage in the traffic as an agent or employee of any juridical person or individual, the address and name of such juridical person or individual;
(ii)the name or registered mark of a vessel or aircraft the traffic to which is intended (or, where application for blanket permission of traffic for a certain period is made pursuant to the provision 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 en bloc with respect to traffic for a certain period not exceeding three years. In this case, a person who seeks permission shall, if the Director General of Customs considers it necessary, attach to a written application referred to in the preceding paragraph a certified copy or extract of the family register or other document which certifies his 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 permission referred to in paragraph (2) of Article 24 of the Act which, pursuant to the provision of the preceding paragraph, is given en bloc to the application for the traffic for a certain period, and may alter such conditions.
(4)The Director General of Customs shall, when he gives permission prescribed in paragraph (2) of Article 24 of the Act, deliver a document certifying such permission.
(5)A person who has sought permission pursuant to the provision of paragraph (2) and has been delivered the document referred to in the preceding paragraph shall, when there is any change in any of the matters set forth in item (i) of paragraph (1), pertaining to such permission or in the purpose of traffic, notify the Director General of Customs of such change without delay.
(6)A person who has been delivered a document referred to in paragraph (4) shall carry the document on every occasion of his traffic to which paragraph (2) of Article 24 of the Act applies and shall, if requested by customs officials, produce 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 the 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 such change.
(2)The customs shall, when a notification referred to in the preceding paragraph is made, deliver a document certifying the change in the status after conducting necessary inspection of goods loaded on board a vessel or aircraft pertaining to such notification.
(Application for permission for storing 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 to be stored at places outside customs areas with permission) of the Act shall file with the Director General of Customs a written application stating the following matters with respect to goods for which such permission is sought:
(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 goods have been loaded or are to be loaded;
(iii)the period for, the place of and the reason for storage of goods.
(Goods which 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 (Restriction on places where foreign goods may be stored) of the Act shall be the following goods:
(i)articles retained pursuant to the provision of paragraph (1) of Article 119 (Inquiry, inspection, retention, etc.) of the Act or seized pursuant to the provision 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 of postal items kept or possessed by a person providing communication services) of the Act or Article 124 (On-site inspection, search or seizure in the case of flagrant offence) of the Act;
(ii)articles held by the chief of a police station pursuant to the provision 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)articles held by the chief of a municipality pursuant to the provisions of the Sea Casualties Rescue Act (Act No. 95 of 1899);
(iv)plants or prohibited goods and containers or packing materials, as provided for in paragraph (1) of Article 8 (Inspection of imported plants, etc.) of the Plant Quarantine Act, placed in an area provided for in paragraph (2) of that Article for undergoing inspection prescribed in 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 undergoing quarantine inspection prescribed in 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 undergoing inspection prescribed in 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 undergoing inspection prescribed in that paragraph;
(viii)articles 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 a written application stating the marks, numbers, descriptions and quantities of goods for which such permission is sought, the place where they are stored, the period for temporary taking out, the place where they are to be brought and the reason therefor; provided, however, that when the Director General of Customs considers such written application unnecessary to be filed on the grounds that the goods are of extremely low value or for other reason, such application may be 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 to be disposed, 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.Matters specified in the following items shall be stated in books provided for in Article 34-2 (Obligation of records keeping) of the Act (excluding books pertaining to an integrated customs area) according to the category of cases as set forth respectively therein:
(i)where foreign goods (including goods destined for export; the same applies in the next item) have been brought into a 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 such goods, the date on which they were brought into a designated customs area, etc. and, if they were 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 were brought into a designated customs area, etc. under the customs transit procedure);
(ii)where the acts provided for in paragraph (1) or (2) of Article 40 (Handling of goods) of the Act were performed with respect to foreign good: the marks, numbers, descriptions and quantities, of such goods, the types, details and date of such acts, and, if there were any changes in their marks, numbers or quantities as a result of such acts, the details of such changes;
(iii)where approval or designation as provided for in paragraph (1) of Article 43-3 (Approval for storing foreign goods in customs warehouses) of the Act was given: the date on which such approval or designation was given and the number of the written approval or written designation;
(iv)where import permission prescribed in Article 67 (Permission of exportation or importation) of the Act was given: the marks, numbers, descriptions and quantities of the goods, the date of such permission and the number of the permit;
(v)where approval prescribed in paragraph (1) of Article 73 (Approval of withdrawal of goods prior to import permission) of the Act was given: the marks, numbers, descriptions and quantities of the goods, the date of such approval and the number of the written approval;
(vi)where foreign goods were temporarily 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 such goods, the period pertaining to such permission, and the place where the samples were taken out and the date on which the samples were temporarily taken out;
(vii)where foreign goods were removed from a designated customs area, etc. (other than the case referred to in the preceding item): the marks, numbers, descriptions and quantities of such goods, the date of such removal, the date of permission or approval required for removing such goods from the designated customs area, etc. and the number of the permit or written approval and, if such goods are to be shipped to a foreign country, the name or registered mark of a vessel or aircraft on which such goods are to be loaded and the date of its departure.
(2)Matters specified in the following items shall be stated in the books provided for in Article 34-2 (Obligation of records keeping) of the Act (limited to books pertaining to an integrated customs area), according to the category of cases as set forth respectively therein:
(i)where foreign goods (including goods destined for export) were brought into a space used by the 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 such goods, the date on which they were brought into the space for use, the name and address of the person who brought such goods into such space or the location of the headquarters or principal office of such person, and, if approval prescribed in Article 62-10 (Approval for storage of foreign goods, etc.) of the Act was given, the date of such approval and the number of the written approval;
(ii)in the case where foreign goods were brought into a space for use, if they were brought into an integrated customs area for the first time after their arrival in Japan: the name or registered mark of a vessel or aircraft on which such 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 the customs transit procedure);
(iii)where the acts set forth in item (i) of paragraph (1) of Article 62-8 (Permission of an integrated customs area) of the Act (excluding loading, unloading, transportation and storage) were performed in a space for use with respect to foreign goods: the marks, numbers, descriptions, quantities and values of such goods, the details of such acts and the dates on which such acts commenced and terminated;
(iv)where the acts set forth in item (ii) of paragraph (1) of Article 62-8 of the Act were performed in a space for use with respect to foreign goods: the marks, numbers, descriptions, quantities and values of such goods, the marks, numbers, descriptions, quantities and values of products obtained as a result of such acts, the details of such acts and the dates on which such acts commenced and terminated;
(v)where the acts set forth in item (iii) of paragraph (1) of Article 62-8 of the Act were performed in a space for use with respect to foreign goods: the marks, numbers, descriptions, quantities and values of such goods, the details of such acts and the dates on which such acts commenced and terminated;
(vi)where any place for storage prescribed in paragraph (1) of Article 62-4 (Restriction, 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 has been restricted: the place for storage and other matters pertaining to such restriction;
(vii)where foreign goods were removed to a place outside an integrated customs area with permission prescribed in paragraph (1) of Article 61 (Work using customs manufacturing procedures, performed outside a customs factory) of the Act or Article 62-5 (Permission of use outside customs display areas) of the Act, as applied mutatis mutandis pursuant to Article 62-15 of the Act: the marks, numbers, descriptions, quantities and values of such goods, the period and place pertaining to such permission, the date of such permission and the number of the permit;
(viii)where foreign goods were temporarily taken out as samples from an integrated customs area with permission prescribed in Article 32 (Temporary taking out of samples) of the Act: the marks, numbers, descriptions, quantities and values of such goods, the period pertaining to such permission, the place to which they were taken out and the date on which they were temporarily taken out;
(ix)where import permission prescribed in Article 67 (Permission of exportation or importation) of the Act was given: the marks, numbers, descriptions and quantities of goods, the date of such permission and the number of the import permit;
(x)where approval prescribed in paragraph (1) of Article 73 (Approval of withdrawal of goods prior to import permission) of the Act was given: the marks, numbers, descriptions and quantities of goods, the date of such approval and the number of the written approval;
(xi)where foreign goods were removed from a space for use (excluding the cases referred to in items (vii) and (viii)): the marks, numbers, descriptions, quantities and values of such goods, the date and purpose of such removal, the date of permission or approval required for removal of such goods from the space for use, the number of such permit or written approval and, if they are to be 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 stated in books on the grounds of the nature of goods or other circumstances, such matters as found unnecessary may be omitted.
(4)Recording of matters provided for in items (iii) to (vi) of paragraph (1) and items (i) and (vi) to (x) of paragraph (2) may be replaced by documents certifying permission or approval provided for in these items and other relevant documents or copies thereof if such documents or copies are preserved 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 such documents or copies.
(Application for stationing of customs officials)
Article 29-3.Where a person who has obtained 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 display area) of the Act or paragraph (1) of Article 62-8 (Permission of an integrated customs area) of the Act seeks stationing of customs officials as prescribed in Article 35 (Stationing of customs officials) of the Act in order to receive customs services pertaining to permission provided for in Article 67 (Permission of exportation or importation) of the Act (including the case where applied mutatis mutandis pursuant to Article 75 (Reshipment of foreign goods) of the Act) or pertaining to approval provided for in paragraph (1) of Article 23 (Loading of vessel’s or aircraft’s stores which are foreign goods) of the Act or in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Act, at the customs warehouse, customs factory, customs display area or integrated customs area for which permission has been given, he shall file with the Director General of Customs a written application, stating the name and location of such customs warehouse, customs factory, customs display area or integrated customs area, and the kind of customs services to be provided, the anticipated number of cases to be dealt with, and the number of customs officials to be stationed for such services.
(Application mutatis mutandis of provisions concerning customs areas, etc.)
Article 30.Articles 27, 29, 38 and 38-2 (excluding item (i)) shall apply mutatis mutandis to permission prescribed in Article 32 (Temporary taking out of samples) of the Act, as applied mutatis mutandis pursuant to Article 36 (Application mutatis mutandis of provisions concerning 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 of a person who has obtained permission, etc.) 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, respectively.
(2)A notification prescribed in paragraph (2) of Article 36 (Notification of handling of goods placed outside customs areas) of the Act shall be made in writing, stating the kind, details and date of acts provided for in that paragraph, the marks, numbers, descriptions and quantities of goods pertaining to such acts and the place where such goods are stored.
(Juridical persons that construct or administer port facilities)
Article 30-2.Juridical persons to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 37 (Designation or revocation of designated customs areas) of the Act shall be those juridical persons designated by the Minister of Land, Infrastructure, Transport and Tourism pursuant to the provision 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), joint-stock companies designated by that Minister or Port Management Body (i.e., Port Management Body provided for in paragraph (1) of that Article) of International Hub Port and Harbor (i.e., International Hub Port and Harbor provided for in paragraph (2) of Article 2 (Definitions) of that Act) pursuant to the provision 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 recognized 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) where such facilities are 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 designated customs area)
Article 31.The Minister of Finance shall, when he holds a public hearing provided for in paragraph (3) of Article 37 (Designation or revocation of designated customs area) of the Act, give, no later than two weeks prior to the date of the public hearing, a public notice of the name and location of the land, buildings or other facilities the designation of which is intended to be made or to be revoked, pursuant to the provision of paragraph (1) or (2) of that Article, and the date and time and the place of the public hearing.
(2)In addition to the matters provided for in the preceding paragraph, other necessary matters concerning procedures for the public hearing referred to in the preceding paragraph shall be prescribed by the Ordinance of the Ministry of Finance.
(Delegation of authority of the Minister of Finance)
Article 31-2.The authority which the Minister of Finance may delegate to the Director General of Customs pursuant to the provision of paragraph (5) of Article 37 (Designation or revocation of a designated customs area) of the Act shall be the authority pertaining to designation or revocation of a designated customs area for its partial change in the existing designated customs area.
(Application for approval of disposal, etc. of designated customs area)
Article 32.A person who seeks approval provided for in the proviso to paragraph (1) of Article 38 (Disposal, etc. of a designated customs area) of the Act shall file with the Director General of Customs a written application, stating the name and location of land, buildings or other facilities for which such acts as set forth in the items of that paragraph are to be performed and the outline of, and the reason for such acts, accompanied by a plan or drawing which clearly illustrates the details of such acts; provided, however, that when the Director General of Customs considers that such plan or drawing is unnecessary to be accompanied on the grounds that the details of such acts are evident or for other reason, such plan or drawing may be omitted.
(Public notice of kinds of goods which may be brought into designated customs areas)
Article 33.The Director General of Customs shall, when he specifies the kinds of goods which may be brought into a designated customs area pursuant to the provision of Article 39 (Goods which may be brought into a designated customs area) of the Act, give a public notice of that fact.
(Handling of goods in designated customs areas)
Article 34.A person who seeks permission provided for in paragraph (2) of Article 40 (Handling of goods in designated customs area) of the Act shall file with the Director General of Customs a written application, stating the types and details of acts for which permission is sought, the date and time, and the place of such acts, the marks, numbers, descriptions and quantities of goods pertaining to such acts and the place where such goods are stored.
(Application mutatis mutandis of provisions concerning customs warehouses)
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 shall be read as “warehouse) of the Act, as applied mutatis mutandis pursuant to Article 41-3 (Application mutatis mutandis of the provisions concerning a customs warehouse) of the Act”; and the term “permission) of the Act” in Article 38-2 shall be read as “permission) of the Act, as applied mutatis mutandis pursuant to Article 41-3 (Application mutatis mutandis of the provisions concerning a customs warehouse) of the Act”.
(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 a written application stating the following matters with the Director General of Customs having jurisdiction over the location of the warehouse. In this case, if the applicant seeks, at the same time, permission of a customs warehouse for any part of the area of a customs factory pursuant to the provision of paragraph (3) of Article 56 (Permission of a customs factory) of the Act, that fact shall also be stated in the written application:
(i)the name, location, structure, number of buildings and total floor space of the warehouse;
(ii)the kinds of goods to be stored in the warehouse;
(iii)the period for which permission is sought.
(2)A written application referred to in the preceding paragraph shall be accompanied by documents set forth in the following items; provided, however, that when the Director General of Customs considers that any of such documents are unnecessary to be accompanied on the grounds of the applicant’s credibility or for other reason, such documents as found unnecessary may be omitted:
(i)a document which proves credibility of the applicant to the satisfaction of the Director General of Customs;
(ii)a plan or drawing of a warehouse for which permission is sought and of its vicinity;
(iii)a document stating the anticipated use of the warehouse as a customs warehouse;
(iv)where the warehouse for which permission is sought is intended to be used for commercial purposes, a rule for storage of goods and a table of storage fees;
(v)in the case where 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)The Director General of Customs may, when he gives permission pursuant to the provision of paragraph (1) of Article 42 of the Act, 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 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 a written application stating the name and location of a customs warehouse for which such application is sought and the period of permission necessary to be renewed with the Director General of Customs who has given such permission.
(2)Paragraphs (3) and (4) of the preceding Article apply mutatis mutandis to the case where 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.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 a written application stating the marks, numbers, descriptions and quantities of goods pertaining to the application, the period necessary to be extended and the reason therefor.
(Application for approval of 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 a written application, stating matters set forth in the following items with respect to goods for which such approval is sought; provided, however, that when the Director General of Customs considers that any of such matters are unnecessary to be stated on the grounds of the circumstances under which goods are brought into or out of a customs warehouse, such matters as found unnecessary may be omitted:
(i)the marks, numbers and descriptions of goods, their quantities and values equivalent to those to be taken as a basis for duty assessment and their commodity codes for the purpose of application of the 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 of goods;
(iii)the name or registered mark of a vessel or aircraft on which goods were loaded;
(iv)the place where goods are stored;
(v)the matters set forth in items (iii) and (iv) of paragraph (1) of Article 4 (in cases where a written blanket declaration referred to in paragraph (3) of that Article has been filed, that fact);
(vi)any other relevant matters.
(2)A person who seeks approval referred to in the preceding paragraph shall attach to the written application referred to in that paragraph documents provided for in paragraph (1) of Article 61, relating to goods for which such approval is sought (excluding those documents specified in item (ii) of that paragraph), if required.
(3)A person who seeks approval referred to in paragraph (1) shall, if he seeks the benefit referred to in item (ii) of paragraph (1) of Article 61 with respect to goods for which such approval is sought, 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 written declaration of originating goods of the Party, etc. provided for in item (ii)(a)[2] of that paragraph at the time of application for such approval (or, in cases where the Director General of Customs considers that delay in submitting such certificate or written declaration, etc. is unavoidable due to a disaster or for other reason, such certificate or written declaration, etc. may be submitted after such application, but within a period deemed appropriate in light of such unavoidable reason). In this case, notwithstanding the provision of paragraph (4) of that Article, such certificate or written declaration, etc. is not required to be submitted at the time of their import declaration.
(4)A person who seeks approval referred to in paragraph (1) shall, if he seeks the benefit referred to in item (ii) of paragraph (1) of Article 61 with respect to goods for which such approval is sought and which fall under item (ii)(b)[1] or (ii)(b)[2] of that paragraph, submit, at the time of application for such approval, 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 provision of paragraph (8) of that Article, such certificate is not required to be submitted at the time of their import declaration.
(5)A person who seeks approval referred to in paragraph (1) shall, if he seeks the benefit referred to in item (ii) of paragraph (1) of Article 61 in the case where item (ii)(c) of that paragraph is applicable, 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 such approval (or, in cases where the Director General of Customs considers that delay in submitting such certificate is unavoidable due to a disaster or for other reason, such certificate may be submitted after such application, but within a period deemed appropriate in light of such unavoidable reason); 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, such customs duty shall be calculated in accordance with the provision of Articles 4 to 4-9 (Method for determining customs value) of the Tariff Act) of goods for which such benefit is sought is not more than two hundred thousand yen, it would be sufficient to submit such certificate when the Director General of Customs so requests.
(6)Where a certificate of goods of the Party provided for in item (ii)(c) of paragraph (1) of Article 61 is submitted pursuant to the provision of the preceding paragraph, such certificate, notwithstanding the provision of paragraph (4) of that Article, is not required to be submitted at the time of import declaration for goods referred to in the preceding paragraph.
(7)In cases where goods for which approval referred to in paragraph (1) is sought are those goods the storage of which in a customs warehouse requires permission, approval, other disposition of an administrative organ or the like (hereinafter in this paragraph, paragraph (3) of Article 51-4 and paragraph (7) of Article 51-12 referred to as “permission, approval, etc.”) or requires inspection or fulfillment of conditions pursuant to the provision of any other laws and regulations, a person who seeks such approval shall, at the time of filing a written application referred to in paragraph (1), prove to the customs that such permission, approval, etc. has been obtained, that such inspection has been completed or that such conditions have been fulfilled.
(9)Paragraph (2) of Article 59-20 applies mutatis mutandis to the case where 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 provision 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 the document provided for in Article 68 (Document to be submitted at the time of export or import declaration) and the document to be submitted under the Act and other laws and regulations relating to customs duty)” in paragraph (2) of Article 59-20 shall be read as “The document provided for in Article 36-3 (excluding paragraph (8))”.
(Procedures for extension of period during which foreign goods may be stored without approval)
Article 36-4.A person who seeks designation of period from the Director General of Customs pursuant to the provision of paragraph (1) of Article 43-3 (Approval of storage of foreign goods) of the Act shall file a written application stating the matters set forth in the following items with respect to goods for which designation of period is sought from the Director General of Customs having jurisdiction over the location of a customs warehouse where such goods are to be stored; provided, however, that when the Director General of Customs considers that any of the matters set forth in the following items is unnecessary to be stated in light of the circumstances under which goods are brought into or out of a customs warehouse, such matters as found unnecessary may be omitted:
(i)the marks, numbers, descriptions and quantities of goods;
(ii)the place of origin and shipment of goods;
(iii)the name or registered mark of a vessel or aircraft on which goods were loaded;
(iv)the place where 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.A 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 pertaining 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 which clarifies such outline; provided, however, that when the Director General of Customs considers that such plan or drawing is unnecessary to be attached on the grounds that such increase or decrease or the outline of the work is evident or for other reason, such plan or drawing may be omitted.
(Procedures for exemption from liability for payment of customs duty of a person who has obtained permission of a customs warehouse)
Article 38.A 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 file with the Director General of Customs a written application stating the marks, numbers, descriptions and quantities of goods for which such approval is sought, the place where they are stored, and the date and time of, the means of and the reason for destruction.
(Notification in cases where foreign goods were lost)
Article 38-2.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 shall be made by submitting to the Director General of Customs a written notification stating the following matters:
(i)the name and address 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 reason therefor.
(Notification of suspension or discontinuance of business)
Article 39.A notification prescribed in Article 46 (Notification of suspension or discontinuance of a customs warehouse) 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 such suspension or the date of such 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 a notification of suspension of business of a customs warehouse pursuant to the provision of the preceding paragraph intends to resume such business, he shall notify the Director General of Customs of such intention 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 file a written application stating the following matters with the Director General of Customs who has given permission of a customs warehouse pertaining to the succession for which such approval is sought:
(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 file a written application stating the following matters with the Director General of Customs who has given permission of a customs warehouse pertaining to the succession for which such approval is sought:
(i)the name and location of the customs warehouse;
(ii)the name and address of a juridical person that intends to carry out merger or division or the name and address of a person who intends to transfer the business of such customs warehouse, and the name and address of a juridical person that survives the merger, is established as a result of the merger or succeeds the business of such customs warehouse after the division, or the name and address of a person who is to be transferred such business;
(iii)the scheduled date of merger, division or transfer of the business of such customs warehouse;
(iv)any other relevant matters.
(3)A written application provided for in the preceding two paragraphs shall be accompanied by a document which proves, to the satisfaction of the Director General of Customs, the credibility of a person who files the written application (hereinafter in this paragraph referred to as “applicant”) and other relevant documents; provided, however, that when the Director General of Customs considers that any of such documents is unnecessary to be accompanied in light of the applicant’s financial resources and other circumstances, such document as found unnecessary may be omitted.
(4)The Director General of Customs may, at the time of giving approval pursuant to the provision of paragraph (2) or (4) of Article 48-2 of the Act, withdraw or alter the conditions which, pursuant to the provision of paragraph (3) of Article 35 (including the case where applied mutatis mutandis pursuant to paragraph (2) of Article 36), have been attached to the permission of a customs warehouse pertaining to the succession for which such 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.
(Application mutatis mutandis of the provisions concerning a designated customs area)
Article 40.Article 34 applies mutatis mutandis to a customs warehouse.
(Procedures for notification pertaining to a place where foreign goods are to be stored, etc.)
Article 41.A notification prescribed in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act shall be made by filing with the Director General of Customs a written notification stating the following matters:
(i)the domicile or residence and name, of a person who makes the notification;
(ii)the date on which approval referred to in paragraph (1) of Article 50 of the Act was given;
(iii)the name, location, structure, number of buildings and total floor space of a place where the acts provided for in paragraph (1) of Article 42 (Permission of a customs warehouse) of the Act are to be performed (hereinafter in the next item and in the next paragraph referred to as “notified warehouse”);
(iv)the kinds of goods to be stored in the notified warehouse;
(v)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(2)A written notification referred to in the preceding paragraph shall be accompanied by documents set forth in the following items; provided, however, that when the Director General of Customs considers that any of such 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 prescribed by the Ordinance of the Ministry of Finance as provided for in paragraph (1) of Article 50 of the Act or for other reason, such documents as found unnecessary may be 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)where the notified warehouse is used for commercial purposes, a rule for storage of goods and a table of storage fees;
(iv)such other documents as may be prescribed by the Ordinance of the Ministry of Finance.
(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 a written application 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 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)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(2)A written application referred to in the preceding paragraph shall be accompanied by a rule referred to in item (iii) of Article 51 (Requirements for approval) of the Act; provided, however, that this does not apply to the case where the Director General of Customs considers that such rule is unnecessary to be accompanied on the grounds that the applicant has obtained approval referred to in paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act or for other reason.
(3)In cases where the applicant is a juridical person, a written application 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 to the case where the Director General of Customs considers that such certificate is unnecessary to be accompanied on the grounds that the applicant has obtained 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 that the applicant has obtained authorization referred to in paragraph (1) of Article 79 (Authorization of a customs broker) of the Act or for other reason.
(4)The Director General of Customs shall, in the case where a written application referred to in paragraph (1) is filed, if he approves the application, notify the applicant in writing of such approval, whereas if the Director General of Customs elects not to approve it, he shall notify the applicant in writing of such non-approval and the reason therefor.
(5)A person who has obtained 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) shall, if any change occurs in any of the matters pertaining to the approval, as set forth in item (i) of paragraph (1), notify without delay such change to the Director General of Customs who has given such approval.
(Procedures for renewal of approval of a holder of approval)
Article 43.A person who, pursuant to the provision of paragraph (4) of Article 50 (Special provisions for permission of a customs warehouse) of the Act, seeks renewal of approval referred to in paragraph (1) of that Article, shall file a written application stating his domicile or residence and his name with the Director General of Customs who has given such approval.
(Procedures for notification of discontinuance of application of special provisions for permission of a customs warehouse)
Article 43-2.A 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 filing with the Director General of Customs a written notification stating the following matters:
(i)the domicile or residence and the name, of a holder of approval who makes the notification;
(ii)the fact that application of paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act becomes unnecessary;
(iii)the date on which the approval referred to in paragraph (1) of Article 50 of the Act was given;
(iv)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(Procedures for revocation of approval)
Article 44.The Director General of Customs shall, in cases where, pursuant to the provision of paragraph (1) of Article 54 (Revocation of approval, etc.) of the Act, he revokes the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act, notify in writing a holder of approval of such revocation and the reason therefor.
(Technical replacement of terms, etc.)
Article 44-2.Technical replacement of terms pertaining to paragraphs (1) to (5) of Article 48-2 (Succession of approval) of the Act where applied mutatis mutandis pursuant to Article 55 (Application mutatis mutandis of the provision concerning succession of permission) of the Act for a holder of approval shall be as prescribed in the following table:
Provisions of the ActTerms to be replacedTerms to replace
Paragraph (1) of Article 48-2on that permissionon the approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse)
the permission ofthe approval of
Paragraph (2) of Article 48-2the permission of a customs warehousethe approval referred to in paragraph (1) of Article 50
the Director General of Customs the Director General of Customs who has given such approval
Paragraph (3) of Article 48-2falls under any of the items of Article 43 (Requirements for permission), the Director General of Customs may elect not to give approval referred to in the preceding paragraph does not meet any of the requirements referred to in the items of Article 51 (Requirements for approval), the Director General of Customs shall not give approval referred to in the preceding paragraph
Paragraph (4) of Article 48-2customs warehousing businessbusiness of the customs warehouse of the holder of approval
the Director General of Customsthe Director General of Customs who has given the approval referred to in paragraph (1) of Article 50
 notwithstanding the provision of item (i) or (iii) of paragraph (1) of Article 47 (Invalidation of permission),(deleted)
on the permissionon the approval referred to in paragraph (1) of that Article
Paragraph (5) of Article 48-2falls 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 paragraphdoes 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 a customs warehouse” in paragraph (1) of Article 39-2 shall be read as “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 shall be read as “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 a customs warehouse” in paragraph (2) of that Article shall be read as “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 shall be read as “the name and address of a holder of approval who intends to carry out the merger or division or who intends to transfer the business of customs warehouse”; the terms “the name and address of the juridical person that intends to carry out the merger or division or the name and address of the person who intends to transfer the business of such customs warehouse, and the name and address of the juridical person that survives the merger,” and “such customs warehouse after the division” in item (ii) of that paragraph shall be read as “the name and address of a juridical person that survives the merger,” and “customs warehouse of a holder of approval referred to in the preceding item”, respectively; and “the business of such customs warehouse” in item (iii) of that paragraph shall be read as “the business of the customs warehouse of a holder of approval referred to in item (i)”.
(Notification of work using customs manufacturing procedures)
Article 45.Notification at the time of commencement of work using customs manufacturing procedures, as prescribed in Article 58 (Notification of work using customs manufacturing procedures) of the Act shall be made in writing, stating the kind and period of such work, and the marks, numbers, descriptions of goods to be used for such work, the fact whether goods used are domestic goods or foreign goods and the quantities of such goods; provided, however, that when the Director General of Customs considers that such notification is unnecessary to be made in writing in light of the kind of such work, the nature of goods used for such work or other circumstances, such notification may be made orally.
(2)Notification at the time of completion of the work using customs manufacturing procedures, as prescribed in Article 58 of the Act shall be made in writing, stating the kind of such work, the period required to complete such work, the marks, numbers and descriptions of goods used for such work, the fact whether goods used are domestic goods or foreign goods and the quantities of goods used, and the marks, numbers, descriptions and quantities of products obtained through such work.
(Designation of foreign goods to be manufactured under work using customs manufacturing procedures)
Article 46.Foreign goods to be prescribed by Cabinet Order as those to be manufactured under work using customs manufacturing procedures provided for in Article 58-2 (Special provisions for declaration of duty payment, etc. pertaining to products manufactured under work using customs manufacturing procedures) of the Act shall be 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 Act relating to customs duty;
(ii)foreign goods anticipated to be, pursuant to the provision of paragraph (1) of Article 23 (Loading of vessel’s or aircraft’s stores which are foreign goods) of the Act, loaded 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 where 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 where use of foreign goods in combination with domestic goods of the same kind as such foreign goods results in products having the same quality as the products produced, using only foreign goods as raw materials and where it is found that, in light of the nature, process, etc. of the work, there is unavoidable reason for the combined use of such domestic goods and that the proportion of quantity of products to that of raw materials is precisely ascertainable.
(2)A person who seeks approval referred to in the preceding paragraph shall file with the Director General of Customs a written application, stating the descriptions and qualities of foreign goods and of domestic goods to be used in combination therewith, a proportion of quantity of product to that of raw materials and the period for which paragraph (2) of Article 59 of the Act is to apply.
Article 48.(Deleted)
(Procedures for permission of work using customs manufacturing procedures outside a customs factory)
Article 49.A person who seeks permission prescribed in paragraph (1) of Article 61 (Work using customs manufacturing procedures outside a customs factory) of the Act shall file with the Director General of Customs a written application, stating the descriptions of goods for which such permission is sought (or, the marks, numbers, descriptions and quantities of such goods, in the case where approval is sought each time that paragraph applies and where the Director General of Customs considers it necessary in light of the nature of such work), the kind, period and place of, and the reason for the work using customs manufacturing procedures performed outside the customs factory and the descriptions of products to be manufactured under such work (in cases where the Director General of Customs considers it necessary, the descriptions and quantities of such products shall be stated).
(2)The Director General of Customs may, at the time of 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, when it is considered necessary due to any change in the schedule of work using customs manufacturing procedures or other circumstances, may, upon application, change the period or place designated pursuant to the provision of paragraph (1) of Article 61 of the Act.
(4)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 to be changed.
(Procedures for making a report pertaining to a designated customs factory)
Article 49-2.The following matters 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 raw materials which are 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”), by separating the raw materials into those carried over from the previous month, those brought into the customs factory in the current month, those removed from the customs factory in the current month (excluding those removed for the work at a place outside the customs factory as provided for in paragraph (1) of Article 61 (Work using customs manufacturing procedures outside a customs factory) of the Act (hereinafter in this Article referred to as “outside work”)) and those used for the work using customs manufacturing procedures (including those removed for outside work) in the current month;
(ii)the descriptions and quantities of unused raw materials to be carried over to the next month and those of such unused raw materials to which 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 pertaining to the raw materials, carried over from the previous month (including those pertaining to outside work);
(iv)the descriptions and quantities of products which are foreign goods, specified by the Director General of Customs pursuant to the provision of paragraph (1) of Article 61-2 of the Act, by separating such products into those carried over from the previous month, those manufactured in the current month, those reshipped to a foreign country in the current month, those removed from the customs factory in the current month for any reason other than reshipment, and those to be carried over to the next month.
(2)The Director General of Customs may, if it is considered necessary in light of the kind of work using customs manufacturing procedures or other circumstances, modify matters to be stated in a written report referred to in the preceding paragraph so that the actual circumstances of such work may be reflected in the matters set forth in the items of that paragraph.
(3)When the Director General of Customs has specified a special period referred to in paragraph (2) of Article 61-2 of the Act, matters set forth in paragraph (1) shall be stated in a written report referred to in that paragraph on the basis of such special period.
(Obligation of record keeping)
Article 50.Matters specified in the following items shall be recorded 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)where foreign goods have been brought into a customs factory: the marks, numbers, descriptions, quantities and values of such goods, the date of bringing such goods into the customs factory and, if approval for storage of such goods in the customs factory or approval for use of such goods for work using customs manufacturing procedures has been given, the date of such approval and the number of the written approval;
(ii)where foreign goods were used for processing or manufacture pertaining to such goods: the marks, numbers, descriptions and quantities of such goods and the date on which they were used;
(iii)where the processing or manufacture using foreign goods has been completed: the marks, numbers, descriptions and quantities of products obtained through such processing and manufacture and the date on which such processing or manufacture was completed;
(iv)where foreign goods were removed to a place other than a customs factory with permission given pursuant to the provision of paragraph (1) of Article 61 (Work using customs manufacturing procedures outside a customs factory) of the Act: the place to which such goods were removed and the marks, numbers, descriptions and quantities of such goods;
(v)where import permission prescribed in Article 67 (Permission of exportation or importation) of the Act has been given: the marks, numbers, descriptions and quantities of such goods, the date of the permission and the number of the permit;
(vi)where 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 such goods, the date of the approval and the number of the written approval;
(vii)where foreign goods were removed from a customs factory: 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)When the Director General of Customs considers 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 kind of work using customs manufacturing procedures or other circumstances, such matters as considered unnecessary may be omitted.
(3)Recording of matters specified in item (i) of paragraph (1) may be replaced by keeping, at a customs factory, documents or copies thereof which certify 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 recording of matters specified in item (ii) of paragraph (1) may be replaced by adding required matters to such documents kept by the person concerned.
(4)Recording of matters specified in items (iv) to (vi) of paragraph (1) may be replaced by documents which certify permission or approval provided for in these items and other relevant documents or copies thereof, preserved by a person who has obtained permission of a customs factory.
(5)In the case of a customs factory which has been designated under paragraph (1) of Article 61-2 (Simplified procedures for a designated customs factory) of the Act, matters required to be recorded in books referred to in paragraph (1) shall be, 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 to be 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, in cases where foreign goods brought into the customs factory are those pertaining to customs transit, the number of a written approval of such customs transit.
(Application mutatis mutandis of provisions pertaining to 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 to be stored” in item (ii) of paragraph (1) of Article 35 shall be read as “the kinds of work using customs manufacturing procedures and the kinds of goods to be used for such work,” and the term “a rule for storage of goods and a table of storage fees” in item (iv) of paragraph (2) of that Article shall be read as “a rule for use of goods and a table of user fees”.
(Procedures for notification pertaining to a place where work using customs manufacturing procedures are to be performed)
Article 50-3.A notification prescribed in paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act shall be made by submitting to the Director General of Customs a written notification stating the following matters:
(i)the domicile or residence and name, of a person who makes the notification;
(ii)the date of approval referred to in paragraph (1) of Article 61-5 of the Act;
(iii)the name, location, structure, number of buildings and total floor space of the place where work using customs manufacturing procedures is to be performed (referred to as “notified factory” in the next item and in the next paragraph);
(iv)the kind of work using customs manufacturing procedures at the notified factory and the kinds of goods used for such work;
(v)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(2)A written notification referred to in the preceding paragraph shall be accompanied by documents set forth in the following items; provided, however, that when the Director General of Customs considers that any of such documents is unnecessary to be accompanied on the grounds that it is evident from a written notification referred to in the preceding paragraph that the notified factory meets the criteria prescribed by the Ordinance of the Ministry of Finance as provided for in paragraph (1) of Article 61-5 of the Act or for other reason, such documents as considered unnecessary may be omitted:
(i)the plan or drawing of the notified factory and of its vicinity;
(ii)the anticipated use of the place as the notified factory;
(iii)where the notified factory is used for commercial purposes, a rule for use of such factory and a table of user fees;
(iv)such other documents as may be prescribed by the Ordinance of the Ministry of Finance.
(Procedures, etc. for application for approval pertaining to special provisions for permission of a customs factory)
Article 50-4.The following matters shall be stated in a written application 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 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)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(2)A written application referred to in the preceding paragraph shall be accompanied by a 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 to the case where the Director General of Customs considers that such rule is unnecessary to be accompanied on the grounds that the applicant has obtained approval referred to in paragraph (1) of Article 50 (Special provisions for permission of a customs warehouse) of the Act or for other reason.
(3)When the applicant is a juridical person, a written application 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 to the case where the Director General of Customs considers that such certificate is unnecessary to be accompanied on the grounds that the applicant has obtained 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 authorization referred to in paragraph (1) of Article 79 (Authorization of a customs broker) of the Act, or for other reason.
(4)In the case where a written application referred to in paragraph (1) is filed with the Director General of Customs, if he approves the application, he shall notify the applicant in writing of such approval, whereas if he elects not to approve it, he shall notify the applicant in writing of such non-approval and the reason therefor.
(5)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, when any change occurs in the matters pertaining to the approval, as set forth in item (i) of paragraph (1), notify without delay such change to the Director General of Customs who has given such approval.
(Procedures for renewal of approval of a holder of approval)
Article 50-5.A person who, pursuant to the provision of paragraph (4) of Article 61-5 (Special provisions for permission of a customs factory) of the Act, seeks renewal of approval referred to in paragraph (1) of that Article shall file a written application stating his domicile or residence and name with the Director General of Customs who has given such approval.
(Technical replacement of terms, etc.)
Article 51.Technical replacement of terms of Articles 51 to 55 (Requirements for approval; Improvement measures of a rule, etc.; Notification of discontinuance of application of special provisions for permission of a customs warehouse; Invalidation of approval; Revocation of approval, etc.; Application mutatis mutandis of the provisions relating to succession of permission) of the Act where applied mutatis mutandis pursuant to Article 62 (Application mutatis mutandis of the provision of special provisions for permission of a customs warehouse) of the Act with respect to the approval provided for in paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act shall be as provided for in the following table:
Provisions of the Act Terms to be replacedTerms to replace
Item (i)(c) of Article 51items (ii) to (vii) of Article 43 (Requirements for permission)items (ii) to (vii) of Article 43 (Requirements for permission), as applied mutatis mutandis pursuant to Article 61-4
Item (ii) of Article 53paragraph (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 approval referred to in paragraph (1) of Article 61-5 of the Act pursuant to the provision 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 technical replacement of terms pertaining to paragraphs (1) to (5) of Article 48 (Succession of permission) of the Act where 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 which 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 shall be read as “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 Article 43-2 shall be read as “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 shown in paragraph (1) of Article 44-2 shall be read as “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 shall be read as “paragraph (1) of Article 61-5”; the term “approval)” in the column of paragraph (3) of Article 48-2 of that table shall be read as “approval), as applied mutatis mutandis pursuant to Article 62 (Application mutatis mutandis of the provision of special provisions for permission of a customs warehouse)”; the terms “of the customs warehouse” and “paragraph (1) of Article 50” in the column of paragraph (4) of Article 48-2 of that table shall be read as “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 shall be read as “Article 51, as applied mutatis mutandis pursuant to Article 62”; in paragraph (2) of Article 44-2, the terms “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 intends to carry out the merger or division or who intends to transfer the business of customs warehouse”, “the name and address of a holder of approval”, “customs warehouse of a holder of approval referred to in the preceding item” and “the business of the customs warehouse of a holder of approval referred to in item (i)” shall be read respectively as “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 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”, “a person who has obtained approval referred to in paragraph (1) of Article 61-5 of the Act, who intends to carry out the merger or division or who intends to transfer the business of customs factory”, “the name and address of a person who has obtained approval referred to in that paragraph”, “customs factory of a person who has obtained approval referred to in the preceding item” and “the business of the customs factory of a person who has obtained approval referred to in item (i)”.
(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 display area) of the Act shall be international expositions held under international treaties relating to international exhibitions, and expositions, fairs and other similar events hosted by international organizations, the Japanese or foreign governments or local public entities, general incorporated associations or general incorporated foundations and such other equivalent expositions, fairs and other similar events as may be prescribed by the Ordinance of the Ministry of Finance (hereinafter collectively referred to as “exhibition, etc.”).
(Goods which may be brought into a customs display area, 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 display area) of the Act shall be those brought into a customs display area for construction, maintenance or removal of any facilities for exhibition, etc. or for management of exhibition, etc., provided that these goods are not prohibited to be brought into a customs display area under other laws and regulations.
(2)Acts set forth in the items of paragraph (3) of Article 62-2 of the Act, to be prescribed by Cabinet Order shall be storage, loading, unloading, transportation, inspection, repacking, sorting and other normal handling operations, display and use of foreign goods provided for in the preceding paragraph; provided, however, that when such foreign goods fall under those set forth in the following items, the acts to be so prescribed shall be storage, loading, unloading, transportation, inspection, repacking, sorting and other normal handling operations of such goods:
(i)goods to be sold or consumed or to be 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 expositions, etc. intended to be used for specific purposes) of the Tariff Act, but excluding such goods as may be prescribed by the Ordinance of the Ministry of Finance);
(ii)machinery, equipment and apparatus (including transport equipment) to be used for construction or removal of exhibition halls, office buildings or other facilities in a customs display area used as the site of exhibition, etc., other than international exhibitions held under treaties relating to international exhibitions.
(Approval pertaining to foreign goods to be brought into a customs display area)
Article 51-4.A person who seeks approval of the Director General of Customs pursuant to the provision of paragraph (1) of Article 62-3 (Procedures for bringing foreign goods into a customs display area) of the Act shall, at the time of bringing any foreign goods into a customs display area, file with the Director General of Customs a written declaration stating the following matters:
(i)the marks, numbers and descriptions of goods, the quantities and values equivalent to those to be taken as a basis for duty assessment of such goods and their commodity codes for the purpose of applying the 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 approval referred to in the preceding paragraph shall attach to a written declaration referred to in that paragraph, documents provided for in paragraph (1) of Article 61 with respect to goods for which such approval is sought (excluding documents specified in the items of that paragraph), if required.
(3)In cases where goods for which approval referred to in paragraph (1) is sought are those subject to permission, approval, etc. or inspection or fulfillment of conditions pursuant to the provisions of other laws and regulations for bringing them into a customs display area, it shall, at the time of filing a written declaration referred to in paragraph (1), be proved to the customs that such permission or approval, etc. has been obtained, that such inspection has been completed or that such conditions have been fulfilled.
(4)Paragraph (8) of Article 36-3 applies mutatis mutandis to the case where paragraph (3) of Article 43-3 (Approval of storage of foreign goods) of the Act applies mutatis mutandis pursuant to Article 62-7 (Application mutatis mutandis of the provision concerning a customs warehouse and customs factory) of the Act. In this case, the term “Article 36-3 (excluding paragraph (8))” in paragraph (8) of Article 36-3 shall be read as “Article 51-4 (excluding paragraph (4))”.
(Restriction on places for storage of goods for sale, etc.)
Article 51-5.The Director General of Customs shall, if he intends to restrict a place for storage of goods pursuant to the provision of paragraph (1) of Article 62-4 (Restriction on places for storage of goods for sale, etc.) of the Act, deliver a document stating goods subject to such restriction, place where they are to be stored and other necessary matters to a person who has brought such goods into a customs display area.
(2)The cases to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 62-4 of the Act shall be those cases where any foreign goods brought into a customs display area are reshipped to any foreign country for sale.
(Procedures for permission of use of goods outside a customs display area)
Article 51-6.A person who seeks permission prescribed in Article 62-5 (Permission of use of goods outside a customs display areas) of the Act shall file with the Director General of Customs a written application stating descriptions and quantities of goods for which such permission is sought and the purpose, period and place of their use outside a customs display area.
(2)Paragraphs (2) to (4) of Article 49 apply mutatis mutandis to permission of use of goods outside a customs display area.
(Obligation of record keeping)
Article 51-7.Matters specified in the following items shall be recorded 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 display areas) of the Act, according to the category of cases as set forth respectively in these items:
(i)where foreign goods have been brought into a customs display area: the marks, numbers, descriptions, quantities, values and purposes of use of such goods, the date on which such goods were brought into the customs display area, the date on which approval referred to in paragraph (1) of Article 62-3 (Procedures for bringing foreign goods into a customs display area) of the Act was given, the number of a written approval and the address and name of a person who brought such goods into the customs display area;
(ii)where the acts provided for in paragraph (4) of Article 62-3 (Procedures for bringing foreign goods into a customs display area) of the Act were performed: the types, details and date of such acts and the marks, numbers, descriptions, quantities and purposes of use of goods pertaining to such acts;
(iii)where the place for storage is restricted under paragraph (1) of Article 62-4 (Restriction on places for storage of goods for sale, etc.) of the Act: the place for storage so restricted and other matters pertaining to such restriction;
(iv)where foreign goods were used for the purpose of changing their nature or shape: the descriptions, quantities and date of use of such foreign goods;
(v)where foreign goods used have undergone any change in their nature or shape: the marks, numbers, descriptions and quantities of the goods after such change and the date on which such change was completed;
(vi)where permission to use foreign goods outside a customs display area has been given pursuant to the provision of Article 62-5 (Permission of use of goods outside a customs display area) of the Act: the place and period pertaining to such permission, the descriptions and quantities of such goods and the date of permission and the number of the permit;
(vii)where import permission prescribed in Article 67 (Permission of exportation or importation) of the Act was given: the marks, numbers, descriptions and quantities of the goods, the date of permission and the number of the permit;
(viii)where 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 approval and the number of the written approval;
(ix)where foreign goods were removed from a customs display area (excluding the case of item (vi)): the marks, numbers, descriptions, quantities and values of such goods, the date and purpose of such removal, the date of permission or approval required for such removal and the number of the permit or written approval.
(2)Recording in books of matters provided for in items (i), (iii) and (vi) to (viii) of the preceding paragraph may be replaced by documents which certify permission or approval provided for in these items or any other relevant documents or copies thereof, preserved by a person who has obtained permission of a customs display area, and recording in books of matters provided for in items (iv) and (ix) of that paragraph (excluding recording of matters provided for in item (ix) of that paragraph, pertaining to goods referred to in item (v) thereof) may be replaced by adding required matters to documents which certify approval referred to in item (i) of that paragraph or any other relevant documents or copies thereof, preserved by such person.
(Application mutatis mutandis of provisions concerning a customs warehouse)
Article 51-8.Articles 35 and 37 to 39-2 apply mutatis mutandis to a customs display area. In this case, the term “where the warehouse for which permission is sought is intended to be 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 shall be read as “the 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 such exhibition, etc.”.
(Application for permission of an integrated customs area)
Article 51-9.Any juridical person that seeks permission prescribed in paragraph (1) of Article 62-8 (Permission of an integrated customs area) of the Act shall file a written application stating the following matters with the Director General of Customs having jurisdiction over the place where the collective area of land and buildings or other facilities constructed thereon (hereinafter referred to as “collective area of land, etc.”) for which such permission is sought is located:
(i)the name and location of the collective area of land, etc. and the size of such area;
(ii)the name of a juridical person that owns or administers the collective area 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 relating to trade located in the collective area of land, etc. and the structure and total floor space of each of these facilities;
(iv)the name and address of a person who administers goods in the collective area of land, etc. or the location of the headquarters or principal office of such person, the kinds and details of the acts set forth in the items of paragraph (1) of Article 62-8 of the Act, to be conducted by such person, the facilities where such acts are to be conducted, the kinds of goods on which such acts are to be conducted and the proportion of goods to be imported to the whole of goods on which such acts are to be conducted (including products obtained through processing or manufacture set forth in item (ii) of that paragraph);
(v)the details of equipment installed for distinguishing the collective area of land, etc. from other area and any other necessary matters concerning customs control;
(vi)the period for which permission is sought;
(vii)any other relevant matters.
(2)A written application referred to in the preceding paragraph shall be accompanied by documents set forth in the following items; provided, however, that when the Director General of Customs considers that any of such documents is unnecessary to be accompanied on the grounds of the credibility of the juridical person that seeks permission (including any other person who administers goods in the collective area of land, etc. if any; hereinafter in this paragraph referred to as “applicant”) or for other reason, such documents as considered unnecessary may be omitted:
(i)documents which certify the credibility of the applicant to the satisfaction of the Director General of Customs;
(ii)the plan or drawing of the collective area of land, etc. for which permission is sought and of its vicinity;
(iii)a document stating the anticipated use of such area as an integrated customs area;
(iv)in the case where any of the acts set forth in the items of paragraph (1) of Article 62-8 of the Act is to be conducted as a regular business in the collective area of land, etc. for which permission is sought, a rule for storage of goods or a rule of users 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. which 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 shall be display of goods or their use in connection with display, other than the display pertaining to the following goods:
(i)goods to be sold or consumed, or to be 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 such goods as may be prescribed by the Ordinance of the Ministry of Finance);
(ii)machinery, equipment and apparatus (including transport equipment) to be used for construction or removal of exhibition halls, office buildings or other facilities in an integrated customs area used as the site of exhibition, etc., other than international exhibitions held under a treaty concerning international exhibitions.
(Requirements for a juridical person that owns or administers a collective area 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 shall be those that the juridical person concerned performs the business of establishing and administering facilities necessary for a significant number of persons to carry out the business of storing, processing, displaying or transporting or otherwise 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 under work using customs manufacturing 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 of storage of foreign goods, etc.) of the Act shall file with the Director General of Customs a written application stating matters set forth in the following items with respect to goods for which such approval is sought; provided, however, that when the Director General of Customs considers that any of such matters are unnecessary to be stated in light of the circumstances under which goods are brought into or out of an integrated customs area, such matters as considered unnecessary may be omitted:
(i)the marks, numbers and descriptions of goods, quantities and values equivalent to those to be taken as a basis for duty assessment of goods and their commodity codes for the purpose of applying the 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)where goods are to be stored, the place where such goods are to be stored;
(v)where any of the acts set forth in item (ii) or (iii) of paragraph (1) of Article 62-8 (Permission of integrated customs area) of the Act are to be conducted, the kinds of such acts and the place where such acts are to be conducted;
(vi)the matters set forth in items (iii) and (iv) of paragraph (1) of Article 4 (if a blanket declaration referred to in paragraph (3) of that Article has been filed, such fact shall be stated);
(vii)any other relevant matters.
(2)A person who seeks approval referred to in the preceding paragraph shall attach to a written application referred to in that paragraph, documents concerning goods for which such approval is sought, as provided for in paragraph (1) of Article 61 (excluding documents specified in item (ii) of that paragraph), if required.
(3)A person who seeks approval referred to in paragraph (1) shall, if he seeks the benefit referred to in item (ii) of paragraph (1) of Article 61 with respect to goods for which such approval is sought, submit to the Director General of Customs a certificate of origin of the Party as provided for in item (ii)(a)[1] of that paragraph or a written declaration of originating goods of the Party, etc. as provided for in item (ii)(a)[2] of that paragraph at the time of application for such approval (or, where the Director General of Customs considers that delay in submitting such certificate or written declaration, etc. is unavoidable due to a disaster or for other reason, it may be submitted after such application, but within a period deemed appropriate in light of the unavoidable reason). In this case, notwithstanding the provision of paragraph (4) of that Article, such certificate or written declaration, etc. is not required to be submitted at the time of their import declaration.
(4)A person who seeks approval referred to in paragraph (1) shall, if he seeks the benefit referred to in item (ii) of paragraph (1) of Article 61 with respect to goods for which such approval is sought and which fall under item (ii)(b)[1] or [2] of that paragraph, submit, at the time of application for such approval, 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 provision of paragraph (8) of that Article, such certificate is not required to be submitted at the time of their import declaration.
(5)A person who seeks approval referred to in paragraph (1) shall, if he seeks the benefit referred to in item (ii) of paragraph (1) of Article 61 in the case where item (ii)(c) of that paragraph is applicable, 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 such approval (or, if the Director General of Customs considers that delay in submitting such certificate is unavoidable due to a disaster or for other reason, such certificate may be submitted after such application, but within a period deemed appropriate in light of such unavoidable reason); provided, however, that in cases where the total amount of customs value (in the case of goods for which customs duty is levied on the basis of their quantity, such customs value shall be calculated in accordance with the provision of Articles 4 to 4-9 (Method for determining customs value) of the Tariff Act) of goods for which such benefit is sought is not more than two hundred thousand yen, it would be sufficient to submit such certificate if the Director General of Customs so requests.
(6)In the case where a certificate of goods of the Party provided for in item (ii)(c) of paragraph (1) of Article 61 is submitted pursuant to the provision of the preceding paragraph, such certificate, notwithstanding the provision of paragraph (4) of that Article, is not required to be submitted at the time of making an import declaration for goods referred to in the preceding paragraph.
(8)In cases where goods for which approval referred to in paragraph (1) is sought are those goods the storage of which in an integrated customs area requires, pursuant to the provisions of other laws and regulations, permission, approval, etc., inspection or fulfillment of conditions, it shall, at the time of submitting a written application referred to in that paragraph, be proved to the customs that such permission, approval, etc. has been obtained, that such inspection has been completed or that such conditions have been fulfilled.
(9)Paragraph (8) of Article 36-3 applies mutatis mutandis to the case where paragraph (3) of Article 43-3 (Approval of storage of foreign goods) of the Act applies mutatis mutandis pursuant to Article 62-15 (Application mutatis mutandis of provisions concerning a customs warehouse, customs factory and customs display area) of the Act. In this case, the term “Article 36-3” in paragraph (8) of Article 36-3 shall be read as “Article 51-12”.
(Procedures for notification of bringing goods for sale, etc. into an integrated customs area)
Article 51-13.Goods to be prescribed by Cabinet Order, as provided for in Article 62-11 (Notification of bringing goods for sale, etc. into an integrated customs area) of the Act shall be the following goods:
(i)goods displayed or used with compensation in an integrated customs area;
(ii)machinery, equipment and apparatus (including transport equipment) used for the construction or removal of exhibition halls, office buildings or other facilities in an integrated customs area.
(2)A 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 to be sold or consumed or of goods set forth in the items of the preceding paragraph, and the places where such goods are to be sold or consumed or where they are to be displayed or used under item (i) of that paragraph or are to be used under item (ii) of that paragraph.
(Application mutatis mutandis of provisions concerning a customs warehouse, customs factory and customs display area)
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 shall be read as “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, or paragraph (2) of Article 39-2 shall be read respectively as “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 shall be read as “the preceding paragraph”; the term “paragraph (2) or (4) of Article 48-2 of the Act” in paragraph (4) of Article 39-2 shall be read as “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 shall be read respectively as “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 “which are foreign goods, specified by the Director General of Customs under paragraph (1) of Article 61-2 of the Act”, “warehouse) of the Act” and “used for work using customs manufacturing procedures” shall be read as “which are foreign goods”, “warehouse) of the Act, as applied mutatis mutandis pursuant to Article 62-15 of the Act” and “used for work using customs manufacturing procedures (excluding repacking, sorting and other normal handling operations; hereinafter the same applies in this Article)”, respectively; the term “paragraph (1) of Article 43-3 (Approval of 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 shall be read as “Article 62-10 (Approval of storage of foreign goods, etc.) of the Act”; the term “the products which are foreign goods, specified by the Director General of Customs pursuant to the provision of paragraph (1) of Article 61-2 of the Act” in item (iv) of paragraph (1) of Article 49-2 shall be read as “the products which are foreign goods”; 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 shall be read respectively as “the Act, as applied mutatis mutandis pursuant to Article 62-15 of the Act”.
(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 shall be the following goods:
(i)foreign goods which are loaded on board a vessel engaged in foreign trade, etc., arrived in Japan and are to be transported on board the same vessel, etc., or on board another vessel engaged in foreign trade, etc. after being transshipped;
(ii)foreign goods which are loaded on board a vessel engaged in foreign trade, etc. with export permission and are to be transported on board the same vessel, etc. or on board another vessel engaged in foreign trade, etc. after being transshipped.
(Procedures for customs transit)
Article 53.A 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 to be used for transportation, the destinations, marks, numbers, descriptions, quantities and values of goods to be transported, and the period and purpose of transportation.
(2)In a transport manifest provided for in paragraph (3) of Article 63 of the Act, matters to be stated therein are the name, registered mark or type of a vessel, aircraft or vehicle, to be used for transportation and the destinations, marks, numbers, descriptions and quantities of goods to be transported.
(3)When the Director General of Customs, in the case referred to in the preceding two paragraphs, considers that any of the matters is unnecessary to be stated in light of the short distance of transportation or other circumstances, such matter as considered unnecessary may be omitted.
(Period for which blanket approval of customs transit may be given, etc.)
Article 53-2.The period to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 63 of the Act shall be one year.
(2)Designation of the period referred to in paragraph (3) of Article 63 of the Act shall be made by subdividing the whole period pertaining to the approval referred to in the second sentence of paragraph (1) of that Article into one-month period.
(Time of submission of transport manifest, etc.)
Article 53-3.Submission of transport manifest prescribed in paragraph (6) of Article 63 (Submission of transport manifest) of the Act shall be made within one month from the date on which verification referred to in paragraph (5) of that Article (Verification of arrival) is made, and in cases where customs transit falls under any of the following items, such manifest is not required to be submitted:
(i)customs transit for which approval referred to in paragraph (1) of Article 63 (Approval of transportation) of the Act and verification referred to in paragraph (5) of that Article are given by the same chief of a customs office;
(ii)customs transit performed between places designated by the Director General of Customs as places where customs transit takes place frequently, provided that such places are located within an area under the jurisdiction of the same customs office;
(iii)customs transit pertaining to 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 a written application 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 provided for in paragraph (1) of Article 53.
(Procedures for extension of transportation period)
Article 55.A person who seeks application of the provision of the second sentence of paragraph (4) of Article 63 (Extension of period of customs transit) of the Act (including the case where applied mutatis mutandis pursuant to paragraph (2) of Article 64 (Transportation of wreckage, etc.) of the Act) shall file a written application stating, in addition to the matters provided for in paragraph (1) of Article 53, the Director General of Customs who has given approval of transportation, the date of such approval, the date of commencement of transportation, the period for which extension is sought for such transportation and the reason therefor, with the Director General of Customs who has given such approval or with the Director General of Customs having jurisdiction over the place where the goods concerned are stored.
(Qualifications for international freight forwarders)
Article 55-2.A qualified person to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act shall be as set forth in any of the following items:
(i)a person who has obtained 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 (excluding a person set forth in the preceding item) who has obtained 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 such permission (in the case where two or more permits have been given, from the date on which the first permit was given);
(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, provided that he has conducted customs transit during three years preceding the date of application for approval referred to in paragraph (1) of Article 63-2 of the Act:
(a)a person who has made a notification referred to in the first sentence of paragraph (1) of Article 19-5 (Notice of cargo liner services) or the first sentence of paragraph (1) or the first sentence of paragraph (2) of Article 20 (Notice of cargo tramper services), of the Maritime Transport Act (Act No.187 of 1949) (hereinafter referred to as “notification of services” in this item), provided that at least three years have elapsed from the date of the notification (or, in the case where two or more notifications of services have been made, from the date on which the first notification was made) (limited to a person who has not made a notification referred to in paragraph (2) of Article 19-5 or paragraph (3) of Article 20 of that Act pertaining to the notification of services);
(b)a person who has obtained a license referred to in Article 4 (License) of the Port Transport Business Act (Act No. 161 of 1951) (limited to a license pertaining to the general port transport 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 date of the license (or, in the case where two or more licenses have been issued, from the date on which the first license was issued);
(c)a person who has obtained a 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 date of issuance of the license;
(d)a person who has obtained registration referred to in paragraph (1) of Article 3 (Registration) or paragraph (1) of Article 35 (Registration), of the Cargo Forwarder Service Act (Act No. 82 of 1989) or has obtained 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 date of the registration or permission;
(e)a person who has obtained permission referred to in Article 3 (Permission of general cargo transportation by automobiles) or paragraph (1) of Article 35 (Specific cargo transportation by automobiles), of the Act on Services of Cargo Transportation by Automobiles (Act No. 83 of 1989), provided that at least three years have elapsed from the permission.
(Specific section where 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 shall be the section between the customs areas where administration of foreign goods is, pursuant to the provision of the Ordinance of the Ministry of Finance, performed by means of electronic data processing system.
(Matters to be stated in transport manifest, etc.)
Article 55-4.Matters to be stated in a transport manifest provided for in paragraph (2) of Article 63-2 (Special provisions for customs transit) of the Act shall be the name, registered mark or type of a vessel, aircraft or vehicle to be used for transportation, the destination, marks, numbers, descriptions, quantities and values of goods to be transported. In this case, when the Director General of Customs considers that any of such matters is unnecessary to be stated in light of the short distance of transportation or other circumstances, such matter as considered unnecessary may be omitted.
(2)Submission of a transport manifest prescribed in paragraph (4) of Article 63-2 of the Act shall be made within one month from the date on which verification referred to in paragraph (3) of that Article is made, and where the specific customs transit (i.e., the specific customs transit provided for in paragraph (1) of that Article; hereinafter the same applies in this paragraph) falls under any of the following items, such submission is not required:
(i)specific customs transit in the case where verification referred to in paragraphs (2) and (3) of Article 63-2 of the Act is made by the same chief of a customs office;
(ii)specific customs transit performed between the places designated by the Director General of Customs as places where specific customs transit takes place frequently, provided that such places are located within an area under the jurisdiction of the same customs office;
(iii)specific customs transit pertaining to goods the exportation of which has been permitted.
(3)Production of a transport manifest prescribed in paragraph (2) or (3) of Article 63-2 of the Act or submission of a transport 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 following matters shall be stated in a written application provided for in paragraph (1) of Article 63-3 (Procedures, etc. for approval) of the Act:
(i)the domicile or residence and name, of a person who seeks 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)where 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)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(2)A written application referred to in the preceding paragraph shall be accompanied by a rule referred to in item (iii) of Article 63-4 (Requirements for approval) of the Act.
(3)If the applicant is a juridical person, a written application 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 to the case where the Director General of Customs considers that such certificate is unnecessary to be accompanied on the grounds that the applicant has obtained 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 authorization referred to in paragraph (1) of Article 79 (Authorization of customs broker) of the Act or for other reason.
(4)When the applicant falls under any of items (iii) and (iv) of Article 55-2, a written application referred to in paragraph (1) shall be accompanied by a document certifying that he falls under either of these items.
(5)In the case where a written application referred to in paragraph (1) has been filed, when the Director General of Customs approves the application, he shall notify the applicant of such approval in writing, whereas when he elects not to approve it, he shall notify the applicant of such non-approval and the reason therefor 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”) shall, when any change occurs in the matters pertaining to the approval, as set forth in item (i) of paragraph (1), notify without delay such change to the Director General of Customs who has given such approval.
(Designation of Acts pertaining to requirements for approval of international freight forwarders)
Article 55-6.The distinctions 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 shall be those as set forth in the following items, and the Acts to be prescribed by Cabinet Order, as provided for in item (i)(b) of that Article shall be those as specified in each of the following items for the category of the forwarders as set forth respectively therein:
(i)those falling under item (iv)(a) of Article 55-2: the Maritime Transport Act;
(ii)those falling under item (iv)(b) of Article 55-2: the Port Transport 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 Cargo Forwarder Service Act;
(v)those falling under item (iv)(e) of Article 55-2: the Act on Service of Cargo Transportation by Automobiles.
(Procedures for notification of discontinuance of application of special provisions for customs transit)
Article 55-7.A notification prescribed in Article 63-6 (Procedures for 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 following matters:
(i)the domicile or residence and name, of a carrier engaged in specific customs transit who submits a written notification;
(ii)the fact that application of paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act becomes unnecessary;
(iii)the date on which approval referred to in paragraph (1) of Article 63-2 of the Act was given;
(iv)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(Procedures for revocation of approval)
Article 55-8.The Director General of Customs shall, in cases where, pursuant to the provision of paragraph (1) of Article 63-8 (Revocation of Approval) of the Act, he revokes approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act, notify in writing a person who has obtained such approval of such revocation and the reason therefor.
(Technical replacement of terms, etc.)
Article 55-8-2.Technical replacement of terms of Article 48-2 (Succession of permission) of the Act where that Article applies mutatis mutandis to a carrier engaged in specific customs transit pursuant to Article 63-8-2 (Application mutatis mutandis of provisions concerning succession of permission) of the Act shall be as provided for in the following table:
Provisions of the ActTerms to be replacedTerms to replace
Paragraph (1) of Article 48-2on that permissionon the approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit)
the permission ofthe approval of
Paragraph (2) of Article 48-2the permission of a customs warehousethe approval referred to in paragraph (1) of Article 63-2
the Director General of Customsthe Director General of Customs who has given such approval
Paragraph (3) of Article 48-2falls under any of the items of Article 43 (Requirements for permission), the Director General of Customs may elect not to give approval referred to in the preceding paragraphdoes not meet any of the items of Article 63-4 (Requirements for approval), the Director General of Customs shall not give approval referred to in the preceding paragraph
Paragraph (4) of Article 48-2customs warehousing businessbusiness of the specific customs transit provided for in paragraph (1) of Article 63-2, of the carrier engaged in the specific customs transit
the Director General of Customsthe Director General of Customs who has given the approval referred to in that paragraph
such businessthe 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 permissionon the approval referred to in paragraph (1) of Article 63-2
Paragraph (5) of Article 48-2falls under any of the items of Article 43, the Director General of Customs may elect not to give approval referred to in the preceding paragraphdoes not meet any of the items of Article 63-4, the Director General of Customs shall not give 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 the customs warehouse” in paragraph (1) of Article 39-2 shall be read as “approval referred to in paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act,”; the term “the name of the decedent and the name and location of the customs warehouse” in item (i) of that paragraph shall be read as “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 the customs warehouse” in paragraph (2) of that Article shall be read as “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 shall be read as “the name and address of a carrier engaged in specific customs transit who intends to carry out the merger or division or who intends 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 the juridical person that intends to carry out the merger or division or the name and address of the person who intends to transfer the business of such customs warehouse, and the name and address of the juridical person that survives the merger” and “such customs warehouse after the division” in item (ii) of that paragraph shall be read as “the name and address of the juridical person that survives the merger” and “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 division” respectively; the term “of such customs warehouse” in item (iii) of that paragraph shall be read as “concerning specific customs transit provided for in paragraph (1) of Article 63-2 of the Act, of the carrier engaged in specific customs transit”.
(Procedures for notification pertaining to 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 to be used for transportation, the destinations, marks, numbers, descriptions, quantities and values of postal items to be transported and the period for transportation; provided, however, that when the Director General of Customs considers that any of such matters is unnecessary to be stated in light of the short distance of transportation or other circumstances, such matter as considered unnecessary may be omitted.
(2)Matters to be stated in a transportation manifest provided for in paragraph (2) of Article 63-9 of the Act shall be the name, registered number or type of a vessel, aircraft or vehicle to be used for transportation and the destinations, marks, numbers, descriptions and quantities of postal items to be transported. In this case, the proviso to the preceding paragraph applies mutatis mutandis.
(3)Submission of a transportation manifest prescribed in paragraph (4) of Article 63-9 of the Act shall be made within one month from the day on which verification referred to in paragraph (3) of that Article is made, and if customs transit of postal items falls under any of the following items, such manifest is not required to be submitted:
(i)customs transit in the case where a chief of the same customs office accepts a notification referred to in paragraph (1) of Article 63-9 of the Act and makes verification referred to in paragraph (3) of that Article;
(ii)customs transit performed between places designated by the Director General of Customs as those places where customs transit takes place frequently, provided that such places are located within the area under the jurisdiction of the same customs office;
(iii)customs transit pertaining to 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 provision of Article 73-2 (Goods the exportation of which is deemed to be 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 upon expiry of transportation period) of the Act (including the case 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 shall be read as “the number of a written approval of customs transit (excluding the case where foreign goods pertaining to the specific customs transit as provided for in paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act are to be destroyed), the place where they are to be destroyed”; the term “the name and address of the customs warehouse where the foreign goods lost were stored” in item (i) of Article 38-2 shall be read as “the number of the written approval of customs transit (excluding the case where the foreign goods pertaining 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 the foreign goods lost were stored” in item (iii) of Article 38-2 shall be read as “the place where the 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 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 “the goods” and “the place where they are stored” in Article 38 shall be read as “the postal items” and “the place where they are to be destroyed” respectively; the term “foreign goods” in item (ii) of Article 38-2 shall be read as “postal items”; and the term “the place where the foreign goods lost were stored” in item (iii) of Article 38-2 shall be read as “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.
(Procedures for export declaration)
Article 58.A declaration prescribed in Article 67 (Permission of exportation or importation) of the Act for goods destined for export shall be made by filing with the Director General of Customs a written export declaration, stating matters set forth in the following items; provided, however, that when the Director General of Customs considers that any of the matters set forth in these items are unnecessary to be stated in light of the kinds or values of such goods, such matter as considered unnecessary may be omitted, and when such goods are personal effects of passengers or crew members (excluding 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 metal set forth in item (ii) of that paragraph), such declaration may be 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 on which goods are to be loaded;
(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 to be stored for obtaining export permission;
(v)any other relevant matters.
(Procedures for import declaration)
Article 59.A declaration prescribed in Article 67 (Permission of exportation or importation) of the Act for goods to be imported shall be made by filing with the Director General of Customs a written import declaration, stating the following matters. In this case, the proviso to the preceding Article applies mutatis mutandis:
(i)the marks, numbers, descriptions, quantities and values of goods (or, in the case of goods pertaining to a special declaration of an authorized importer, the descriptions, quantities and values of such 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)any other relevant matters.
(2)A person who imports goods pertaining to item (ii) of paragraph (1) of Article 4 (Time of determination of goods for duty assessment) 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 a written import declaration referred to in the preceding paragraph the descriptions of foreign goods used as raw materials for the products manufactured under the work using customs manufacturing procedures and the quantities and values equivalent to those to be taken as a basis for duty assessment of such foreign goods, and shall further produce to the customs a document certifying approval of the Director General of Customs for such foreign goods as 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 or in Article 62-10 (Approval for storage, etc. of foreign goods) of the Act; provided, however, that this does not apply to the case where such products are those pertaining to a special declaration.
(Quantity and value to be declared)
Article 59-2.The quantity of goods set forth in item (i) of Article 58 or item (i) of paragraph (1) of the preceding Article shall be 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 shall be the free-on-board price of the goods at a port of exportation in Japan (or, in the case of goods exported by air, the price of the goods on the equivalent terms, and in the case of goods exported without compensation, the price of goods which would be obtained had they been exported with compensation), and the value of goods set forth in item (i) of paragraph (1) and paragraph (2) of the preceding Article (excluding goods pertaining to a special declaration) shall be the value of the goods equivalent to the customs value calculated pursuant to the provision of Articles 4 to 4-9 (Methods of calculating customs value) of the Tariff Act.
(3)Where goods set forth in item (i) of paragraph (1) of the preceding Article (limited to goods pertaining to a special declaration) are imported without compensation, the value of such goods shall be calculated in accordance with the provision of Articles 4 to 4-9 of the Tariff Act.
(4)In the case of calculation of the free-on-board price provided for in paragraph (2), the conversion into Japanese currency of the price expressed in foreign currency shall be governed by the rules applicable when the customs value is calculated for imported goods.
(5)The preceding paragraph applies mutatis mutandis to the case where 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 shall be a barge or a vessel similar to a barge (referred to as “barge, etc.” in the next Article).
(Procedures for approval of making export or import declaration while goods to be declared are on board a vessel engaged in foreign trade, etc.)
Article 59-5.The cases where approval of the Director General of Customs as prescribed in paragraph (2) of Article 67-2 (Procedures for export or import declaration) of the Act may be given shall be the following cases:
(i)where inspection and permission referred to in Article 67 (Permission of exportation or importation) of the Act are sought while goods pertaining to an export or import declaration are loaded on board a vessel engaged in foreign trade, separated from any other goods (limited to the case where the nature, shape and state of stowage of such goods will not cause any difficulty in conducting inspection referred to in that Article and where it is found inappropriate to bring such goods into a customs area, etc. for obtaining export or import permission; the same applies in the next item);
(ii)where inspection and permission referred to in Article 67 of the Act are sought in a state in which goods pertaining to an export or import declaration are loaded on board a barge, etc., separated from any other goods, at the time when such goods are loaded on board, or are unloaded from, a vessel engaged in foreign trade.
(2)A person who seeks approval referred to in the preceding paragraph shall file with the Director General of Customs to whom an export or import declaration is made with respect to goods for which such approval is sought a written application stating matters set forth in the following items for such goods; provided, however, that if the Director General of Customs considers that any of such matters is unnecessary to be stated, such matter as considered unnecessary may be 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 such approval;
(iv)any other relevant matters.
(Application for approval for making import declaration without bringing goods into a customs area, etc.)
Article 59-6.The cases where approval for making an import declaration without bringing goods into a customs area, etc. may be given by the Director General of Customs pursuant to the provision of item (ii) of paragraph (3) of Article 67-2 (Procedures for export or import declaration) of the Act shall be the following cases:
(i)where an import declaration is made by means of electronic data processing system (limited to the case where import goods pertaining to the import declaration need to be urgently withdrawn inward and it is considered that no difficulty will occur in customs control in light of the nature of the import goods or other circumstances);
(ii)in addition to the case set forth in the preceding item, where it is considered that there is any unavoidable reason for making an import declaration before bringing goods into a customs area, etc.
(2)A person who seeks approval referred to in the preceding paragraph shall file a written application stating matters set forth in the following items with respect to goods for which such approval is sought with the Director General of Customs to whom an import declaration is to be made for such goods; provided, however, that when the Director General of Customs considers that any of the matters set forth in these items are unnecessary to be stated, such matter as considered unnecessary may be omitted:
(i)the marks, numbers, descriptions and quantities of the goods;
(ii)the reason for seeking such 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.
(Procedures for export declaration by authorized exporters, etc.)
Article 59-7.For the purpose of application of Article 58 pertaining to an export declaration (limited to an export declaration pertaining 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 (Permission of exportation or importation) of the Act to which paragraph (1) of Article 67-3 of the Act applies, the term “stating matters set forth in the following items” in Article 58 shall be read as “stating the fact of making a specific export declaration in the case where a specific export declaration provided for in paragraph (3) of Article 67-3 (Special provisions for export declaration) of the Act is to be made, and matters set forth in the following items”; the term “such matter as considered unnecessary may be omitted, and when such goods are personal effects of passengers or crew members (excluding 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 metal set forth in item (ii) of that paragraph), such declaration may be made orally” in Article 58 shall be read as “such matter as considered unnecessary may be omitted”; and the term “location of the customs area, etc.” in item (iv) of that Article shall be read as “location of the customs area, etc. (in the case where a specific export declaration provided for in paragraph (3) of Article 67-3 of the Act is made, 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 pertaining to 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 making a specific export declaration where a specific export declaration provided for in paragraph (3) of Article 67-3 (Special provisions for export declaration) of the Act is to be made, and 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 shall be read as “stating the fact of making a specific export declaration provided for in the second sentence of paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Act and a carrier engaged in specific customs transit who transports such 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 engaged in foreign trade, etc. and the following matters” and “a specific entrusting export declaration provided for in the second sentence of paragraph (1) of Article 67-3”, respectively.
(3)Paragraph (1) applies mutatis mutandis to application of Article 58 pertaining to an export declaration (limited to an export declaration pertaining to 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 making a specific export declaration where a specific export declaration provided for in paragraph (3) of Article 67-3 (Special provisions for export declaration) of the Act is to be made, and matters set forth in the following items” and “a specific export declaration provided for in paragraph (3) of Article 67-3” in paragraph (1) shall be read as “stating, where a specific entrusting export declaration provided for in paragraph (2) of Article 67-3 (Special provisions for export declaration), that fact and a person who manufactured such goods, a person who transports such 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 engaged in foreign trade, etc. and the following matters” and “an export declaration for specific manufactured goods as provided for in paragraph (2) of Article 67-3”, respectively.
(4)An export declaration referred to in the preceding three paragraphs (including documents provided for in Article 68 (Documents to be submitted at the time of export or import declaration) and documents required to be submitted at the time of export declaration by the Act or other laws and regulations relating to customs duty) shall be made by means of electronic data processing system; provided, however, that this does not apply to the case where, as may be prescribed by the Ordinance of the Ministry of Finance, such declaration cannot be made by means of electronic data processing system due to failure in telecommunication lines or for other reason.
(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 shall be the following goods:
(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 to be exported to any country or territory set forth in Appended Table 4 of the Export Trade Control Order as their destination, the exportation of which requires permission prescribed in paragraph (1) of Article 48 (Permission of exportation, etc.) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) or approval prescribed in paragraph (1) of Article 2 (Approval of exportation) 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 confirmation document 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 shall be the following matters:
(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 manufacturer) of the Act; hereinafter the same applies in this Article);
(ii)the fact whether certification pertaining to specific manufactured goods, as prescribed in paragraph (1) or (2) of Article 70 (Certification or verification) of the Act is necessary;
(iii)the domicile or residence and name, of an authorized manufacturer (i.e., a manufacturer given 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 they are to be loaded onto a vessel engaged in foreign trade, etc.;
(vi)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(Procedures, etc. for application for approval of an authorized exporter)
Article 59-10.The following matters shall be stated in a written application 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 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 a specific export declaration provided for in paragraph (3) of Article 67-3 of the Act is to be made;
(iii)in cases where the applicant falls 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)A written application referred to in the preceding paragraph shall be accompanied by a rule referred to in item (iii) of Article 67-6 of the Act.
(3)If the applicant is a juridical person, a written application 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 to the case where the Director General of Customs considers that such certificate is unnecessary to be accompanied on the grounds that the applicant has obtained authorization referred to in paragraph (1) of Article 67-13 (Authorization of a manufacturer) of the Act or for other reason.
(4)The Director General of Customs, in the case where a written application referred to in paragraph (1) is filed, when he approves that application, shall notify the applicant of such approval in writing, whereas when he elects not to approve it, he shall notify the applicant of such non-approval and the reason therefor in writing.
(5)A person who has obtained approval referred to in item (i) of paragraph (1) of Article 67-3 of the Act (hereinafter referred to as “authorized exporter”) shall, if any changes occur in the matters pertaining to the approval, as set forth in item (i) of paragraph (1), notify without delay such changes to the Director General of Customs who has given such approval.
(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 the goods to be disposed of” in Article 29 shall be read as “the number of the export permit pertaining to goods to be disposed of, the marks, numbers, descriptions and quantities of such goods,”; the term “the name and address of the customs warehouse where the foreign goods lost were stored” in item (i) of Article 38-2 shall be read as “the number of the export permit pertaining to foreign goods lost”.
(Matters to be recorded in books, etc.)
Article 59-12.An authorized exporter shall keep books and record therein the descriptions, quantities, values, name of a consignee, the date of export permission and the number of the export permit with respect to specific export goods (i.e., specific export goods provided for in paragraph (1) of Article 67-8 (Keeping of books, etc.) of the Act; 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 shall be contracts, invoices, packing lists, price lists and documents prepared by manufacturers or suppliers in connection with transactions with consignors, pertaining to specific export goods, and where such goods fall under those provided for in paragraph (1) or (2) of Article 70 (Certification or verification) of the Act, documents to be prescribed by Cabinet Order shall be those that prove the fact that permission, approval, etc. as provided for in paragraph (1) of that Article has been given or the fact that inspection has been completed or conditions have been fulfilled, as provided for in paragraph (2) of that Article, or any other document which clarifies the nature and shape of such goods.
(3)In cases where matters to be recorded in the books referred to in paragraph (1) are wholly or partly stated in the documents referred to in the preceding paragraph or in the export permits, the matters so stated may be omitted from the books referred to in paragraph (1).
(4)An authorized exporter shall maintain in good order books and documents referred to respectively in paragraphs (1) and (2) (including export permits where recording in books referred to in paragraph (1) has been omitted pursuant to the provision of the preceding paragraph; the same applies in the next paragraph) and shall preserve such books for a period of five years from the day following the date on which exportation of specific export goods was permitted, at the headquarters or principal office of that exporter or at the office, place of business or other equivalent places pertaining to export transactions of specific export goods, or at the domicile or habitual residence of that exporter.
(5)In cases where documents referred to in paragraph (2) have been submitted to the Director General of Customs pursuant to the provisions of the Act or any other laws and regulations relating to customs duty, paragraph (3) and the preceding paragraph do not apply after such submission.
(6)Paragraph (7) of Article 4-12 applies mutatis mutandis to technical replacement of terms pertaining to the provisions of the Act concerning Preservation of Electronic Books in the case where the provision of that Act applies mutatis mutandis to an authorized exporter under paragraph (2) of Article 67-8 of the Act.
(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 shall be read as “the authorized exporter”; the term “paragraph (1) of Article 7-2 (Special provisions for declaration)” in item (ii) of that Article shall be read as “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 shall be read as “item (i) of paragraph (1) of Article 67-3”.
(Procedures for revocation of approval)
Article 59-14.Article 4-14 applies mutatis mutandis to the case where approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Act was revoked pursuant to the provision 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 where applied mutatis mutandis to an authorized exporter pursuant to Article 67-12 (Application mutatis mutandis of the provision concerning 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 shall be read as “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 shall be read as “(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 shall be read as “approval referred to in the preceding paragraph may not be given if the situation falls under any of the items of Article 43” and “approval referred to in the preceding paragraph shall not be given if the situation does not conform to any of the items of Article 67-6 (Requirements for approval)”, respectively; the terms “importation of goods pertaining to a special declaration by an authorized importer” and “item (i) or (iii) of paragraph (1) of Article 7-11” in the column of paragraph (4) of Article 48-2 of that table shall be read as “exportation of specific export goods by an 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 shall be read as “approval referred to in the preceding paragraph may not be given if the situation falls under any of the items of Article 43” and “approval referred to in the preceding paragraph shall not be 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 approval prescribed in paragraph (2) or (4) of Article 48-2 of the Act, as applied mutatis mutandis pursuant to Article 67-10 of the Act. In this case, the term “permission of a customs warehouse” in paragraph (1) of Article 39-2 shall be read as “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 the decedent and the name and location of the customs warehouse” in item (i) of that paragraph shall be read as “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 shall be read as “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 shall be read as “the name and address of the authorized exporter who intends to carry out the merger or division or who intends to transfer the export business of specific export goods”; the terms “the name and address of a juridical person that intends to carry out the merger or division or the name and address of a person who intends to transfer the business of such customs warehouse, and the name and address of a juridical person that survives the merger,” and “business of such customs warehouse” in item (ii) of that paragraph shall be read as “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 business of such customs warehouse” in item (iii) of that paragraph shall be read as “exportation of specific export goods of the authorized exporter referred to in item (i)”.
(Procedures, etc. for application for authorization as authorized manufacturer)
Article 59-16.A person who seeks authorization referred to in paragraph (1) of Article 67-13 (Authorization of a manufacturer) of the Act (hereinafter in this Article referred to as “applicant”) shall file with the Director General of Customs a written application stating the following matters:
(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)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(2)A written application referred to in the preceding paragraph shall be accompanied by a rule referred to in item (ii)(c) of paragraph (3) of Article 67-13 of the Act.
(3)If the applicant is a juridical person, a written application 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 to the case where the Director General of Customs considers that such certificate is unnecessary to be accompanied on the grounds that the applicant has obtained approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Act or for other reason.
(4)The preceding paragraph applies mutatis mutandis to an exporter of specific manufactured goods referred to in item (ii) of paragraph (1).
(5)In the case where a written application referred to in paragraph (1) is filed, when the Director General of Customs gives authorization for the application, he shall notify the applicant of such authorization in writing, whereas when the Director General of Customs elects not to give authorization, he shall notify the applicant of that fact and the reason therefor in writing.
(6)An authorized manufacturer shall, when any changes occur in the matters pertaining to the authorization, as set forth in item (i) or (ii) of paragraph (1), notify without delay such changes to the Director General of Customs who has given such authorization.
(Procedures for notification of discontinuance of authorization as authorized manufacturer)
Article 59-17.A notification prescribed in Article 67-15 (Notification of discontinuance of authorization as authorized manufacturer) of the Act shall be made by submitting to the Director General of Customs a written notification stating the following matters:
(i)the domicile or residence and name, of the authorized manufacturer who submits a written notification;
(ii)the fact that authorization referred to in paragraph (1) of Article 67-13 (Authorization of a manufacturer) of the Act becomes unnecessary;
(iii)the date on which authorization referred to in paragraph (1) of Article 67-13 of the Act was given;
(iv)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(Procedures for revocation of authorization)
Article 59-18.The Director General of Customs shall, in cases where he revoked authorization referred to in paragraph (1) of Article 67-13 (Authorization of a manufacturer) of the Act pursuant to the provision of paragraph (1) of Article 67-17 (Revocation of authorization) of the Act, notify in writing such revocation and the reason therefor to a person who has obtained such 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, in the case where these paragraphs apply mutatis mutandis to an authorized manufacturer in Article 67-18 (Application mutatis mutandis of provisions concerning succession of permission) of the Act, shall be as set out in the following table:
Provisions of the Act Terms to be replacedTerms to replace
Paragraph (1) of Article 48-2on that permissionon the authorization referred to in paragraph (1) of Article 67-13 (Authorization of a manufacturer)
the permission ofthe authorization of
Paragraph (2) of Article 48-2the permission of a customs warehouse the authorization referred to in paragraph (1) of Article 67-13
the Director General of Customsthe Director General of Customs who has given the authorization
Paragraph (3) of Article 48-2falls under any of the items of Article 43 (Requirements for permission), the Director General of Customs may elect not to give approval referred to in the preceding paragraphdoes not meet item (i) or (ii) of paragraph (3) of Article 67-13, the Director General of Customs shall not give approval referred to in the preceding paragraph
Paragraph (4) of Article 48-2customs warehousing businessbusiness provided for in items (ii)(a) and (ii)(b) of paragraph (3) of Article 67-13, of the authorized manufacturer,
the Director General of Customsthe Director General of Customs who has given the authorization referred to in paragraph (1) of that Article
such businessthe business provided for in items (ii)(a) and (ii)(b), of the authorized manufacturer
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 permissionon the authorization referred to in paragraph (1) of Article 67-13
Paragraph (5) of Article 48-2falls under any of the items of Article 43, the Director General of Customs may elect not to give approval referred to in the preceding paragraphdoes not meet any of item (i) or (ii) of paragraph (3) of Article 67-13, the Director General of Customs shall not give 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 shall be read as “authorization referred to in paragraph (1) of Article 67-13 (Authorization of a manufacturer) of the Act,”; the term “the name of the decedent and the name and location of the customs warehouse” in item (i) of that paragraph shall be read as “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 shall be read as “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 shall be read as “the name and address of an authorized manufacturer who intends to carry out the merger or division or who intends 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 intends to carry out the merger or division or the name and address of a person who intends to transfer the business of such customs warehouse, and the name and address of a juridical person that survives the merger” and “business of such customs warehouse after the division” in item (ii) of that paragraph shall be read as “the name and address of a juridical person that survives the merger” and “business provided for in items (ii)(a) and (b) of paragraph (3) of Article 67-13 of the Act of an authorized manufacturer referred to in the preceding item after the division”, respectively; the term “business of such customs warehouse” in item (iii) of that paragraph shall be read as “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)”.
(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 (Permission of exportation or importation) 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 shall be read as “the proviso to the preceding Article, as applied by replacing certain terms pursuant to paragraph (1) of Article 59-7”.
(2)Import declaration referred to in the preceding paragraph (including documents provided for in Article 68 (Documents to be submitted at the time of import declaration) and documents required to be submitted at the time of export declaration by the Act or other laws and regulations relating to customs duty) shall be made by means of electronic data processing system; provided, however, that this does not apply to the case where, as may be prescribed by the Ordinance of the Ministry of Finance, such declaration cannot be made by means of electronic data processing system due to failure in telecommunication lines or for other reason.
(Designation of goods to which special provisions for import declaration do not apply)
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 shall be those materials, supplies or equipment to be imported, as provided for in item 1a of Article 6 of the Mutual Defense Assistance Agreement between Japan and the United States of America.
(Benefit equivalent to the benefit prescribed in special provisions of treaty)
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 shall be the benefit prescribed in Article 5 (Beneficial duty) of the Tariff Act.
(Documents, etc. for verifying 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 shall be those pertaining to an export or import declaration of goods, that is, contracts, invoices, statements of freight charges, statements of insurance premium, packing lists, price lists, documents prepared by a manufacturer or seller in connection with transaction with a consignor and other documents which the Director General of Customs considers necessary for verifying the details of an export or import declaration, or documents as specified in each of the following items for the category of the cases as set forth respectively therein:
(i)where the benefit referred to in Article 68 of the Act (excluding the benefit referred to in the next item) is applied: a certificate of origin which certifies that the goods concerned are products of any foreign country (including any territory of that country) to which such benefit is extended (excluding goods for which the total amount of customs value 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 (Methods of calculating customs value) of the Tariff Act; hereinafter the same applies in this Article) and goods the origin of which is readily ascertainable from the kind or trademark, etc. of such goods or from the invoice or other documents pertaining to such goods);
(ii)where the benefits prescribed in the special provisions concerning customs duty of Economic Partnership Agreements are extended (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 (hereinafter in this item referred to as “the Agreement with Australia”), 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 or the Trade Agreement between Japan and the United States of America; hereinafter the same applies in this item): the following documents:
(a)documents which certify or declare that the goods concerned 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 such Agreements (excluding goods the origin of which is considered by the Director General of Customs to be readily ascertainable from their kind or shape (other than those goods to which benefit of customs duty is extended under the special provisions of the Agreement with Indonesia or the Agreement with Member States of the Association of Southeast Asian Nations) or goods the total amount of customs value of which is equal to, or less than two hundred thousand yen), if such documents fall under any of the following:
[1]a document in which a competent authority of the Party to the Economic Partnership Agreement (i.e., an organ competent to issue a document certifying that goods destined for export are those originating in the Party or to authorize a person to prepare such document) certifies, based on the provision of the Agreement, that the goods concerned are those originating in the Party or a document in which a person authorized by the competent authority to prepare such certificate of origin of the Party certifies (documents herein do not include those pertaining 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]a document for declaring that the goods concerned are those originating in the Party, prepared pursuant to the provision 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 “written declaration 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 such goods and other document clarifying that the goods concerned are originating goods of the Party (excluding a document the submission of which is considered by the Director General of Customs unnecessary) (in paragraph (4), these documents are referred to as “written declaration of originating goods of the Party, etc.”);
(b)in the case where the goods concerned are originating goods of the Party, but are not those 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 such 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 originating goods of the Party to which the back-to-back certificate of origin has been issued pursuant to the provision of 4 (a) of Rule 3 of Annex 4 to the Agreement with Member States of the Association of Southeast Asian Nations and which have been transported directly to Japan from the country where the back-to-back certificate of origin has been issued, without passing through any territory other than the issuing country), documents which certify that the goods fall under any of the items set forth below, that is, copies of through bills of lading covering from the Party to the port of importation in Japan, certificates issued by the customs or any other competent government authorities of the non-originating country where such goods were transshipped, temporarily stored or displayed at expositions, etc. or such other documents as are considered appropriate by the Director General of Customs (excluding documents pertaining 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 transported from the Party to Japan through a non-originating country where no handling other than transshipment or temporary storage took 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 such 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 such country) and subsequently shipped from such non-originating country to Japan (limited to those transported from such 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)in the case where the goods concerned are those required to be certified that they fall, in accordance with on the provision of the Economic Partnership Agreement, under goods to which the benefits prescribed in the special provisions concerning customs duty of that Agreement are extended, a document certifying that they fall under those to which such benefits are extended (excluding the case where such certification is made using a certificate of origin of the Party; referred to as “certificate of goods of the Party” in paragraph (4)).
(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 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 such goods or by the customs, other government authorities or Chamber of Commerce located in such places.
(3)The certificate of origin referred to in item (i) of paragraph (1) shall not be valid if, on the day of import declaration of the goods covered by such certificate (or, where a written application for approval referred to in paragraph (1) of Article 36-3 (including the case where applied mutatis mutandis pursuant to Article 50-2) or paragraph (1) of Article 51-12 is submitted, on the day of such 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 to the case where such period has elapsed due to a disaster or for other unavoidable reason.
(4)A certificate of origin of the Party, a written declaration 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 pertaining to such certificates or declaration, or at the time of inspection referred to in the proviso to paragraph (1) of Article 76 (Simplified procedures for exportation or importation of postal items) of the Act or the customs examination pertaining to postal items (in cases where the Director General of Customs considers that there is any such unavoidable reason as disaster or where 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 such goods, within a reasonable period after the import declaration or examination); provided, however, that in the case where the total amount of customs values of goods pertaining to the certificate of goods of the Party is equal to, or less than two hundred thousand yen, it would be sufficient to submit such certificate when the Director General of Customs so requests.
(5)A certificate of origin of the Party and a written declaration of originating goods of the Party shall not be valid if, on the day of import declaration of goods pertaining to such 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 to the case where such period has elapsed due to a disaster or for other unavoidable reason.
(6)A certificate of origin of the Party to be issued for goods to which the benefit of customs duty is extended under the special provisions of the Agreement with Singapore shall be issued at the time when goods pertaining to the certificate are shipped from Singapore (in cases where the Director General of Customs considers that there are unavoidable and special circumstances, such certificate may be issued after such goods are shipped, but within a period deemed reasonable in light of such 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;
(ii)the date on which the goods are loaded onto, or unloaded from a vessel, aircraft or vehicle in a non-originating country and the name, registered mark or type of such vessel, aircraft or vehicle;
(iii)the details of handling of the goods in a non-originating country where loading or unloading referred to in the preceding item takes 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).
(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 a written application, stating the description and quantity of goods for which such permission is sought, and the period and place of, and the reason for inspection provided for in that paragraph.
(Verification procedures pertaining to goods the exportation of which is prohibited)
Article 62-2.The Director General of Customs shall, in the 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”), provide a patentholder or other right holder pertaining to goods subject to 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 exports such suspect goods (hereinafter in this Article referred to as “exporter”) with an opportunity to produce evidence and state their opinions as to whether such suspect goods 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 (a “patentholder or other right holder” as used in this paragraph means a holder of a patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, plant breeder’s right, or a person who has the right to seek an injunction against unfair competition (i.e., a person 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)).
(2)The Director General of Customs shall, in cases where the evidence produced pursuant to the provision of the preceding paragraph and any other evidence employed in the verification procedures are taken as a basis for verification referred to in paragraph (5) of Article 69-3 of the Act, provide a patentholder or other right holder pertaining to the verification procedures (i.e., a holder of a patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, plant breeder’s right, or a person who has the right to seek an injunction against unfair competition (in the next paragraph and in item (ii) of paragraph (4) collectively referred to as “right holder”)) or an exporter pertaining to the verification procedures with an opportunity to state his opinion with respect to such 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 following matters:
(i)the description 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 plant 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 pertaining to 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 as provided for in item (i), (ii), (iii), (xvii) or (xviii) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act (Act No. 47 of 1993) pertaining 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 pertaining to the verification procedures for goods set forth in item (iv) of paragraph (1) of Article 69-2 of the Act);
(v)the reason for initiating verification procedures;
(vi)in the case where an application prescribed in paragraph (1) of Article 69-4 (Procedures for application pertaining to goods the exportation of which is prohibited, etc.) of the Act has been accepted, if the verification procedures pertaining to the application are initiated, such fact;
(vii)the fact that the right holder may produce evidence and state his opinion to demonstrate that suspect goods fall under those set forth in item (iii) or (iv) of paragraph (1) of Article 69-2 of the Act, and the time limit therefor;
(viii)in the case where an application prescribed in paragraph (1) of Article 69-4 of the Act has been accepted, if the verification procedures pertaining to the application are initiated, the fact that the right holder may inspect suspect goods by making 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 following matters:
(i)the description and quantity of suspect goods, and the date of export declaration of such goods (in the case where suspect goods are postal items provided for in paragraph (1) of Article 76 (Simplified procedures for exportation or importation of postal items) of the Act, the date of the presentation prescribed in paragraph (3) of that Article);
(ii)the name and address of a right holder;
(iii)the fact that an exporter may produce evidence and state his opinion to demonstrate that suspect goods do not fall under those set forth in item (iii) or (iv) of paragraph (1) of Article 69-2 of the Act, and the time limit therefor;
(iv)the fact that suspect goods may, when verified to fall under those set forth in item (iii) or (iv) of paragraph (1) of that Article, be confiscated and subject to disposal pursuant to the provision of paragraph (2) of Article 69-2 of the Act;
(v)in the case where an application prescribed in paragraph (1) of Article 69-4 of the Act has been accepted, if the verification procedures pertaining to such application are initiated, the fact that a person who has filed such application or an exporter (excluding an exporter who may inspect suspect goods pursuant to the provision of paragraph (1) of Article 40 of the Act (including the case where applied mutatis mutandis pursuant to Article 49 of the Act)) may inspect suspect goods upon application to be made 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)A notification prescribed in paragraph (3) of Article 69-3 of the Act shall be issued in writing.
(Procedures for filing an application pertaining to goods the exportation of which is prohibited)
Article 62-3.A person who files an application prescribed in paragraph (1) of Article 69-4 (Procedures, etc. for filing an application pertaining to goods the exportation of which is prohibited) of the Act shall file with the Director General of Customs a written application stating the matters set forth in the following items, accompanied by the evidence provided for in that paragraph:
(i)the details of his right (limited to the case where he intends 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 (limited to the case where he intends to file an application pertaining to goods set forth in item (iv) of paragraph (1) of Article 69-2 of the Act);
(iii)the description of goods considered to infringe his right or business interests (i.e., business interests pertaining to goods set forth in item (iv) of paragraph (1) of Article 69-2 of the Act, infringed by the acts provided for in that item; the same applies in the next item);
(iv)the reason why goods referred to in the preceding item are considered to infringe his right or business interests;
(v)the desired period for which the application provided for in paragraph (3) of Article 69-4 of the Act remains in effect (such period shall be within four years);
(vi)any other relevant matters.
(Provision of opportunity for inspection pertaining to goods the exportation of which is prohibited)
Article 62-4.A person who intends to conduct inspection prescribed in paragraph (4) of Article 69-4 (Procedures, etc. for filing 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 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 where application for export suspension is filed)
Article 62-5.The Director General of Customs shall, when he seeks opinions of technical advisers pursuant to the provision of Article 69-5 (Seeking opinions of technical advisers where application for export suspension is filed) of the Act, send to the technical advisers a document stating that fact and the reason therefor, accompanied by materials concerning goods pertaining to the application and any other materials that may serve as a reference for the technical advisers.
(Procedures for providing, pursuant to order of the Director General of Customs, deposit 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 application pertaining to goods the exportation of which is prohibited) of the Act and has been ordered to provide monetary deposit pursuant to the provision 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 he has provided such deposit (including deposit of securities prescribed in paragraph (3) of Article 69-6 of the Act), submit without delay an authenticated copy of certificate of deposit to the Director General of Customs.
(2)The Director General of Customs shall, when an authenticated copy of certificate of deposit prescribed in the preceding paragraph has been submitted, deliver without delay a document stating that fact and a copy of the authenticated copy of certificate of deposit to a person who exports goods which have caused such deposit to be provided.
(Details of contract, etc. provided in lieu of deposit pertaining to goods the exportation of which is prohibited)
Article 62-7.In cases where an applicant ordered to 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, such contract shall be entered into, as its counterparty, with a bank, credit union (Shinkin bank), insurance company or other financial institution established in Japan and approved by the Director General of Customs (simply referred to as “financial institution” in item (i) and paragraph (3)), and shall meet the following requirements:
(i)that the financial institution shall, for the applicant ordered to deposit, pay, within the amount of money ordered to deposit by the Director General of Customs, the exporter in an amount indicated in a document delivered at the request of the exporter, that is, a document which confirms that the exporter who has the right to claim compensation for damages provided for in paragraph (1) of Article 69-6 of the Act against the applicant has the right to claim payment of money against the financial institution;
(ii)that the contract ceases to be effective at the time when the contract is rescinded with the approval of the Director General of Customs;
(iii)that rescission of the contract or any modification thereto may not be made without the approval of the Director General of Customs.
(2)When an applicant ordered to deposit has entered into a contract referred to in paragraph (5) of Article 69-6 of the Act (including the case where the contract has been modified with the approval of the Director General of Customs), he shall submit to the Director General of Customs a document stating that fact, together with a copy of such contract.
(3)The Director General of Customs shall, when an authenticated copy of certificate of deposit prescribed in the preceding paragraph has been submitted, deliver without delay a document stating that fact and a copy of the authenticated copy of certificate of deposit to a person who exports goods which have caused such deposit to be provided.
(4)The Director General of Customs shall, in the case where the document and a copy of the contract prescribed in paragraph (2) have been submitted, if he is sought from an exporter who has the right to claim compensation for damages provided for in paragraph (1) of Article 69-6 of the Act against an applicant ordered to deposit who has entered into a contract referred to in that paragraph, confirmation of the exporter’s right to claim compensation for damages and the amount covered by such right and if it is considered, based on a certified copy of judicial decision, a document evidencing settlement or the like, that there are reasonable grounds for the exporter’s request, deliver to that exporter a document confirming the exporter’s right to claim compensation for damages and the amount covered by such right.
(Procedures for exercise of right pertaining 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 the exercise of right with the Director General of Customs.
(2)The Director General of Customs shall, in the case where an application referred to in the preceding paragraph is filed, if it is considered, based on a certified copy of judicial decision, a document evidencing settlement or the like, that there are reasonable grounds for such application, deliver to the exporter who has filed such application a document confirming the exporter’s right.
(3)The Director General of Customs may, in the case where deposit has been provided by means of securities, if it is necessary for the exercise of right, convert such securities to cash. In that event, the charges necessary for conversion shall be deducted from the amount so converted.
(4)In addition to the matters provided for in the preceding three paragraphs, any other necessary matters concerning the exercise of right shall be prescribed by the Ordinance of the Ministry of Justice and the Ministry of Finance.
(Procedures for application for approval of recovery of deposit, etc. pertaining to goods the exportation of which is prohibited)
Article 62-9.A person who seeks 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 his seeking approval referred to in that item, accompanied by a copy of a written contract pertaining to the contract referred to in paragraph (5) of that Article.
(2)A person who seeks 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 provided, submit to the Director General of Customs a document stating his request for approval referred to in that item and the reason therefor, together with an authenticated copy of a certificate of deposit pertaining to such another deposit.
(Procedures for seeking opinion pertaining to goods the exportation of which is prohibited)
Article 62-10.A person who seeks the opinion prescribed in paragraph (1) of Article 69-7 (Seeking opinion pertaining to 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 seeking opinion”) shall submit to the Director General of Customs a document stating matters set forth in the following items, accompanied by, in the case where a person who makes such request for seeking opinion is a patentholder or other right holder provided for in paragraph (1) of Article 69-7 of the Act, materials which may clarify the specific conditions of goods or processes deemed to compose the acts of infringing his patent right, utility model right or design right of the goods pertaining to such request or the specific conditions of goods deemed 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 (vii) of paragraph (1) of Article 19 (Exclusion from application, etc.) of that Act), or in the case where a person who makes such request for seeking opinion is an exporter provided for in paragraph (1) of Article 69-7 of the Act, materials which may clarify the specific conditions of goods or processes deemed 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 with respect to goods pertaining to such request or the specific conditions of goods deemed 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)when he has been notified that the period until the day on which ten working days elapse, as provided for in paragraph (1) of Article 69-7 of the Act has been extended pursuant to the provision of that paragraph, that fact;
(iii)the fact that he makes a request for seeking opinion and the reason therefor;
(iv)any other relevant matters.
(Procedures for seeking opinion of the Minister of Economy, Trade and Industry, etc. pertaining to goods the exportation of which is prohibited)
Article 62-11.The Director General of Customs shall, when he seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of paragraph (2) of Article 69-7 (Seeking the opinion pertaining to goods the exportation of which is prohibited, etc.) of the Act, submit to the Minister or the Commissioner a document stating that fact 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 a document submitted pursuant to the provision 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:
(i)where a person who makes a request for opinion 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 considered to compose the acts of infringing his patent right, utility model right or design right of goods pertaining to such request 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 (Definitions) of the Unfair Competition Prevention Act and specified by the Director General of Customs;
(ii)where a person who makes a request for opinion 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 considered not to compose the acts of infringing the patent right, utility model right or design right of the patentholder or other right holder with respect to goods pertaining to such request and identified by the Director General of Customs or the specific conditions of goods considered 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)The Director General of Customs shall, when he seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of paragraph (9) of Article 69-7 of the Act, submit to the Minister or the Commissioner a document stating that fact, 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 pertaining to his seeking the opinion, as provided for in paragraph (1) of Article 69-7 of the Act and identified 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 identified by the Director General of Customs, accompanied by materials that may clarify such specific conditions and other materials that may serve as a reference for the Minister or the Commissioner.
(3)The Director General of Customs shall, before he seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of paragraph (2) or (9) of Article 69-7 of the Act, provide the patentholder or other right holder and the exporter, 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.The Director General of Customs shall, when he seeks the opinion of the Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry pursuant to the provision of paragraph (1) of Article 69-8 (Seeking opinion of the Minister of Agriculture, Forestry and Fisheries, etc. in verification procedures pertaining to goods the exportation of which is prohibited) of the Act, submit to the Minister concerned a document stating that fact and the reason therefor, accompanied by materials concerning the suspect goods concerned and other materials that may serve as a reference for the Minister concerned.
(2)The Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry may, if it is necessary for providing his opinion pursuant to the provision of paragraph (2) of Article 69-8 of the Act, hear the opinions of a holder of a plant breeder’s right, of a person who has the right to seek an injunction against unfair competition or of a person who exports goods pertaining 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, necessary procedures and any other relevant matters shall be prescribed by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries or by the Ordinance of the Ministry of Economy, Trade and Industry.
(Procedures for seeking opinions of technical advisers in verification procedures pertaining to goods the exportation of which is prohibited)
Article 62-13.The Director General of Customs shall, when he seeks opinions of technical advisers pursuant to the provision of Article 69-9 (Seeking opinions of technical advisers in verification procedures pertaining to goods the exportation of which is prohibited) of the Act, send to the technical advisers a document stating that fact and the reason therefor, accompanied by materials relating to the suspect goods concerned and other materials that may serve as a reference for the technical advisers.
(Procedures for seeking discontinuance of verification procedures pertaining to goods the exportation of which is prohibited)
Article 62-14.A person who seeks discontinuance of verification procedures as prescribed in paragraph (1) of Article 69-10 (Seeking 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 following matters:
(i)the date of notification provided for in paragraph (1) of Article 69-7 (Seeking opinion pertaining to goods the exportation of which is prohibited, etc.) of the Act, that is, the date on which a notification was received pursuant to the provision of paragraph (2) of Article 69-10 of the Act;
(ii)when he has been notified that the period until the day on which ten working days elapse as provided for in paragraph (1) of Article 69-7 of the Act is to be extended pursuant to the provision of that paragraph, that fact;
(iii)when he has received a notification prescribed in paragraph (6) of Article 69-7 of the Act, the date of receipt of such notification;
(iv)the fact that he makes a request for discontinuance of verification procedures;
(v)any other relevant matters.
(Application mutatis mutandis of procedures, etc. for cases where deposit has been provided 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 the opinion as prescribed in paragraph (1) of Article 69-10 (Seeking discontinuance of verification procedures pertaining to goods the exportation of which is prohibited, etc.) of the Act and has been ordered to provide deposit pursuant to the provision 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 approval referred to in item (ii) of paragraph (9) of Article 69-10 of the Act, and paragraph (2) of Article 62-9 applies mutatis mutandis to a person who seeks approval referred to in item (iii) of paragraph (9) of Article 69-10 of the Act. In this case, the expressions set forth in the middle columns of the following table, which are used in the paragraphs of the left columns, shall be replaced respectively by the expressions shown in the right columns:
ProvisionsTerms to be replacedTerms to replace
Paragraph (1) of Article 62-6, and paragraphs (1), (2) and (4) of Article 62-7applicantapplicant
Paragraph (1) of Article 62-6paragraph (3) of Article 69-6 of the Actparagraph (4) of Article 69-10 of the Act
Paragraph (2) of Article 62-6a person who exportsa patentholder or other right holder (i.e., a patentholder or other right holder provided for in paragraph (1) of Article 69-7 (Seeking the opinion pertaining to 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 application pertaining to goods the exportation of which is prohibited) of the Act, pertaining to
Paragraphs (1) and (2) of Article 62-7paragraph (5) of Article 69-6 of the Actparagraph (6) of Article 69-10 of the Act
Item (i) of paragraph (1) and paragraph (4) of Article 62-7paragraph (1) of Article 69-6 of the Actparagraph (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 62-8exporterpatentholder or other right holder
Paragraph (3) of Article 62-7a person who exportsa patentholder or other right holder who has filed an application prescribed in paragraph (1) of Article 69-4 (Procedures for application pertaining to goods the exportation of which is prohibited, etc.) of the Act, pertaining to
Paragraph (1) of Article 62-9paragraph (5) of that Articleparagraph (6) of Article 69-10 of the Act
(Verification procedures pertaining to goods the importation of which is prohibited)
Article 62-16.The Director General of Customs shall, in the 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”), provide a holder of patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, circuit layout design right or plant breeder’s right, or a person who has the right to seek an injunction against unfair competition (i.e., a person provided for in paragraph (1) of Article 69-12 of the Act; the same applies in the next paragraph and items (iv) and (vii) of paragraph (3) of this Article and paragraph (2) of Article 62-29), pertaining to goods subject to 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 imports such suspect goods (hereinafter in this Article referred to as “importer”) with an opportunity to produce evidence and state their opinions as to whether such suspect goods fall under those set forth in item (ix) or (x) of paragraph (1) of Article 69-11 (Goods the importation of which is prohibited) of the Act; provided, however, that this does not apply to the case where a document provided for in item (v) of paragraph (4) has not been submitted within the time limit specified in that item by an importer who has received a notification referred to in paragraph (4).
(2)The Director General of Customs shall, in cases where the evidence produced pursuant to the provision of the preceding paragraph and any other evidence employed in verification procedures are taken as a basis for the verification referred to in paragraph (5) of Article 69-12 of the Act, provide a holder of patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, circuit layout design right or plant breeder’s right, or a person who has the right to seek an injunction against unfair competition (in the next paragraph, item (ii) of paragraph (4) and paragraph (6) collectively referred to as “right holder”) or an importer, pertaining to the verification procedures, with an opportunity to state his opinion with respect to such evidence.
(3)A notification to a right holder as prescribed in paragraphs (1) and (2) of Article 69-12 of the Act shall be issued in writing, stating the following matters:
(i)the description of suspect goods;
(ii)the names and addresses of an importer and consignor of suspect goods;
(iii)the details of patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, circuit layout design right or plant breeder’s right, pertaining to suspect goods (limited to suspect goods subject to the verification procedures pertaining to those set forth in item (ix) 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 (i.e., indication of goods, etc., configuration of goods or technological restriction measures as provided for in item (i), (ii), (iii), (xvii) or (xviii) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act, pertaining 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 suspect goods subject to verification procedures pertaining to those set forth in item (x) of paragraph (1) of Article 69-11 of the Act);
(v)the reason for initiating verification procedures;
(vi)in the case where an application prescribed in paragraph (1) of Article 69-13 (Procedures for filing an application pertaining to goods the importation of which is prohibited, etc.) of the Act has been accepted, if verification procedures pertaining to the application are initiated, that fact;
(vii)the fact that a right holder may produce evidence and state his opinion to demonstrate that the suspect goods fall under those set forth in item (ix) or (x) of paragraph (1) of Article 69-11 of the Act (where an application prescribed in paragraph (1) of Article 69-13 of the Act (excluding an application pertaining to a holder of patent right, utility model right, design right or a person who has the right to seek an injunction against unfair competition pertaining to goods which compose the acts (excluding the acts specified in item (vii) of paragraph (1) of Article 19 (Exclusion from application, etc.) of the Unfair Competition Prevention Act) set forth in item (x) of paragraph (1) of Article 2 of that Act; the same applies in Article 62-27 and the items of paragraph (1) and paragraph (2) of Article 62-28) has been accepted, if verification procedures pertaining to the application have been initiated, the fact that the right holder may produce evidence and state his opinion, provided that 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 a notification referred to in the next paragraph), and the time limit therefor;
(viii)in the case where an application prescribed in paragraph (1) of Article 69-13 of the Act has been accepted, if verification procedures pertaining to the application are initiated, the fact that the right holder may inspect suspect goods upon application to be made within the time limit referred to in the preceding item;
(ix)any other relevant matters.
(4)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 following matters:
(i)the description and quantity of suspect goods, and the date of export declaration of such goods (in the case where suspect goods are postal items provided for in paragraph (1) of Article 76 (Simplified procedures for exportation or importation of postal items) of the Act, the date of the presentation prescribed in paragraph (3) of that Article);
(ii)the name and address of a right holder;
(iii)the fact that an exporter may produce evidence and state his opinion to demonstrate that suspect goods do not fall under those set forth in item (iii) or (iv) of paragraph (1) of Article 69-2 of the Act, and the time limit therefor;
(iv)the fact that suspect goods may, when verified to fall under those set forth in item (iii) or (iv) of paragraph (1) of that Article, be confiscated and subject to disposal pursuant to the provision of paragraph (2) of Article 69-2 of the Act;
(v)in the case where the application prescribed in paragraph (1) of Article 69-13 of the Act has been accepted, if verification procedures pertaining to such application are to be initiated, the fact that an importer shall, if he disputes over whether suspect goods fall under those set forth in item (ix) or (x) of paragraph (1) of Article 69-11 of the Act, 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 set forth in the items of paragraph (1) of Article 1 of the Act on the Holidays of Administrative Organs (Act No. 91 of 1988) shall not be included) from the date of receipt of the notification;
(vi)in the case where an application prescribed in paragraph (1) of Article 69-13 of the Act has been accepted, if verification procedures pertaining to such application are initiated, the fact that a person who has filed such application or an importer (excluding an importer who may inspect the suspect goods pursuant to the provision of paragraph (2) of Article 36 of the Act, paragraph (1) of Article 40 of the Act (including the case where applied mutatis mutandis pursuant to Article 49 of the Act), paragraph (3) of Article 62-2 and paragraph (1) of Article 62-8) may inspect suspect goods upon application to be made 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.
(5)A notification prescribed in paragraph (3) of Article 69-12 of the Act shall be issued in writing.
(6)In cases where a document provided for in item (v) of paragraph (4) has, within the time limit provided for in that item, been submitted by an importer who has received a notification referred to in that paragraph, the Director General of Customs shall notify a right holder of that fact.
(Procedures for filing application pertaining to goods the importation of which is prohibited)
Article 62-17.A person who intends to file an application prescribed in paragraph (1) of Article 69-13 (Procedures, etc. for filing application pertaining to goods the importation of which is prohibited) of the Act shall file with the Director General of Customs a written application stating matters set forth in the following items, accompanied by evidence provided for in that paragraph:
(i)the details of his patent right, utility model right, design right, trademark right, copyright, copyright neighboring right, or plant breeder’s right (collectively referred to as “right” in items (iii) and (iv)) (limited to the case where he intends to file an application pertaining to goods set forth in item (ix) of paragraph (1) of Article 69-11 (Goods the importation 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 (limited to the case where he intends to file an application pertaining to goods set forth in item (x) of paragraph (1) of Article 69-11 of the Act);
(iii)the description of goods considered to infringe his right or business interests (i.e., business interests pertaining 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 goods referred to in the preceding item are considered to infringe his right or business interests;
(v)the desired period for which the application provided for in paragraph (3) of Article 69-13 of the Act remains in effect (such period shall be within 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 conducts the inspection prescribed in paragraph (4) of Article 69-13 (Procedures, etc. for filing 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 (3) or item (iii) of paragraph (4) of Article 62-16, file a written application for 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 where application for import suspension is filed)
Article 62-19.The Director General of Customs shall, when he seeks opinions of technical advisers pursuant to the provision of Article 69-14 (Seeking opinions of technical advisers where application for import suspension is filed) of the Act, send to the technical advisers a document stating that fact and the reason therefor, accompanied by materials concerning goods pertaining to the application and other materials that may serve as a reference for the technical advisers.
(Procedures for providing, pursuant to the order of the Director General of Customs, deposit 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 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 provision 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, if he has provided such deposit (including deposit of securities prescribed in paragraph (3) of Article 69-15 of the Act), submit without delay an authenticated copy of a certificate of deposit to the Director General of Customs.
(2)The Director General of Customs shall, if an authenticated copy of a certificate of deposit prescribed in the preceding paragraph is submitted, deliver without delay a document stating that fact and a copy of the authenticated copy of the certificate of deposit to a person who imports goods which have caused such deposit to be provided.
(Details of contract, etc. provided in lieu of deposit, pertaining to goods the importation of which is prohibited)
Article 62-21.In cases where 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, such contract shall be entered into, as its counterparty, with a bank, credit union (Shinkin bank), insurance company or other financial institution established in Japan and approved by the Director General of Customs (in item (i) and paragraph (3) simply referred to as “financial institution”), and shall meet the following requirements:
(i)that the financial institution shall, for the applicant ordered to deposit, pay, within the amount of money ordered to deposit by the Director General of Customs, the importer in an amount indicated in a document delivered at the request of the importer, that is, a document which confirms that the importer who has the right to claim compensation for damages provided for in paragraph (1) of Article 69-15 of the Act against that applicant has the right to claim 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 thereto may not be made without the approval of the Director General of Customs.
(2) If the applicant ordered to deposit has entered into a contract referred to in paragraph (5) of Article 69-15 of the Act (including the case where the contract has been modified with the approval of the Director General of Customs), he shall submit to the Director General of Customs a document stating that fact, accompanied by a copy of such contract.
(3)The Director General of Customs shall, when the document and a copy of the contract prescribed in the preceding paragraph have been submitted, deliver without delay to a person who exports goods which have caused such contract to be entered into, a document stating that fact, the name and address of a financial institution (i.e., a counterparty of the contract) and the amount of money specified in the contract.
(4)The Director General of Customs shall, in the case where the document and a copy of the contract prescribed in paragraph (2) have been submitted, if he is sought from an exporter who has the right to claim compensation for damages provided for in paragraph (1) of Article 69-6 of the Act against an applicant ordered to deposit who has entered into a contract referred to in that paragraph, confirmation of the exporter’s right to claim compensation for damages and the amount covered by such right and if it is considered, based on a certified copy of judicial decision, a document evidencing settlement or the like, that there are reasonable grounds for the exporter’s request, deliver to that exporter a document confirming the exporter’s right to claim compensation for damages and the amount covered by such right.
(Procedures for exercise of right pertaining 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 exercise of right with Director General of Customs.
(2)The Director General of Customs shall, in the case where an application referred to in the preceding paragraph is filed, if it is considered, based on a certified copy of judicial decision, a document evidencing settlement or the like, that there are reasonable grounds for such application, deliver to the exporter who has filed such application a document confirming the exporter’s right.
(3)The Director General of Customs may, in the case where deposit has been provided by means of securities, if it is necessary for the exercise of right, convert such securities to cash. In that event, the charges necessary for conversion shall be deducted from the amount so converted.
(4)In addition to the matters provided for in the preceding three paragraphs, any other necessary matters concerning the exercise of right shall be prescribed by the Ordinance of the Ministry of Justice and the Ministry of Finance.
(Procedures for seeking approval of recovery of deposit, etc. pertaining to goods the importation of which is prohibited)
Article 62-23.A person who seeks 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 his seeking approval referred to in that item, accompanied by a copy of a written contract pertaining to the contract referred to in paragraph (5) of that Article.
(2)A person who seeks approval referred to in item (v) of paragraph (8) of Article 69-15 of the Act shall, after having provided another deposit in lieu of the deposit actually provided, submit to the Director General of Customs a document stating his request for approval referred to in that item and the reason therefor, accompanied by the authenticated copy of a certificate of deposit pertaining to such another deposit.
(Procedures for seeking approval of inspection of a sample)
Article 62-24.A person who seeks approval referred to in paragraph (1) of Article 69-16 (Inspection of sample of suspect goods by applicant) of the Act shall submit to the Director General of Customs a document stating the following matters, accompanied by a copy of a written notification referred to in paragraph (3) of Article 62-16:
(i)the reason why inspection of the sample is necessary for producing evidence and stating his opinion, with respect to suspect goods pertaining to the sample, pursuant to the provision of paragraph (1) of Article 62-16;
(ii)the quantity of the sample;
(iii)the place, and the date and time of conducting inspection of the sample and the means thereof;
(iv)where the sample is to be stored, either before or after inspection, at a place other than a place provided for in the preceding item, such place of storage and the means of storage;
(v)the means of transport in cases where the sample is to be transported;
(vi)any other relevant matters.
(2)In the case where an application referred to in paragraph (1) of Article 69-16 of the Act has been filed, when, pursuant to the provision of the second sentence of paragraph (1) of Article 69-16 of the Act, the Director General of Customs notifies a person who intends to import suspect goods pertaining to the sample (hereinafter in this Article referred to as “importer”) the fact that such application has been filed, he shall also notify the importer that he may state his opinion to the Director General of Customs with respect to such application.
(3)Where an 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 such application, he shall notify in writing an applicant and importer of that fact and the reason therefor.
(4)The Director General of Customs shall, in cases where a notification prescribed in paragraph (3) of Article 69-16 of the Act is issued to an importer, notify the importer of his approval of inspection of the sample and of the place, date and time of such inspection in writing.
(5)The expenses to be borne by an applicant referred to in paragraph (4) of Article 69-16 of the Act pursuant to the provision of that paragraph shall be those necessary for the transport, storage or inspection of the sample and other expenses incurred as a result of handling of the sample (including the expenses necessary for returning the sample).
(Application mutatis mutandis of procedures, etc. for cases where deposit has been provided 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 files an application prescribed in paragraph (1) of Article 69-16 (Inspection of a sample of suspect goods by applicant) of the Act and has been ordered to provide monetary deposit pursuant to the provision 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 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 and paragraph (2) of Article 62-23 applies mutatis mutandis to a person who seeks 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 set forth in the middle columns of the following table, which are used in the paragraphs in the left columns shall be replaced respectively by the terms shown in the right columns:
ProvisionsTerms to be replacedTerms to replace
Paragraph (1) of Article 62-20, and paragraphs (1), (2) and (4) of Article 62-21applicantapplicant
Paragraph (1) of Article 62-20paragraph (3) of Article 69-15 of the Actparagraph (3) of Article 69-15 of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 69-16 of the Act
Paragraphs (1) and (2) of Article 62-21paragraph (5) of Article 69-15 of the Actparagraph (5) of Article 69-15 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 62-21paragraph (1) of Article 69-15 of the Actparagraph (1) 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 62-23paragraph (5) of that Articleparagraph (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 request for attendance during inspection of a sample)
Article 62-26.A person who files an application prescribed in paragraph (6) of Article 69-16 (Inspection of sample of suspect goods by applicant) of the Act shall submit, prior to the day on which inspection of a sample as notified pursuant to the provision of paragraph (4) of Article 62-24 is conducted, 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 any other relevant matters. In this case, the Director General of Customs who has received such document shall notify a person who has filed an application referred to in paragraph (1) of Article 69-16 of the Act of the name of a person who is to attend and any other relevant matters.
(Procedures for seeking opinion pertaining to goods the importation of which is prohibited)
Article 62-27.A person who seeks the opinion as prescribed in paragraph (1) of Article 69-17 (Seeking opinion pertaining to goods the importation of which is prohibited) of the Act (hereinafter in this Article and the items of paragraph (1) of the next Article referred to as “request for seeking opinion”) shall submit to the Director General of Customs a document stating matters set forth in the following items, accompanied by, in the case where a person who makes a request for seeking opinion is a patentholder or other right holder provided for in paragraph (1) of Article 69-17 of the Act, materials which may clarify the specific conditions of goods or processes deemed to compose the acts of infringing his patent right, utility model right or design right of goods pertaining to such request or the specific conditions of goods deemed to compose the acts set forth in item (x) of paragraph (1) of Article 2 (Definitions) of the Unfair Competition Prevention Act, or in the case where a person who makes a request for seeking opinion is an importer provided for in paragraph (1) of Article 69-17 of the Act, materials which may clarify the specific conditions of goods or processes deemed 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 with respect to the goods pertaining to such request or the specific conditions of goods deemed not to compose the acts set forth in that item:
(i)the date of the notification provided for in paragraph (1) of Article 69-17 of the Act;
(ii)when he 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 provision of that paragraph, that fact;
(iii)that he makes a request for seeking the opinion and the reason therefor;
(iv)any other relevant matters.
(Procedures for seeking opinions of the Minister of Economy, Trade and Industry, etc. pertaining to goods the importation of which is prohibited)
Article 62-28.The Director General of Customs shall, when he seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of paragraph (2) of Article 69-17 (Seeking opinions pertaining to goods the importation of which is prohibited, etc.) of the Act, submit to the Minister or the Commissioner a document stating that fact 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 a document submitted pursuant to the provision 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:
(i)where a person who makes a request for seeking opinion 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 considered to compose the acts of infringing his patent right, utility model right or design right of goods pertaining to such request and identified 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 (Definitions) of the Unfair Competition Prevention Act and identified by the Director General of Customs;
(ii)where a person who makes a request for seeking 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 considered not to compose the acts of infringing the patent right, utility model right or design right of the patentholder or other right holder with respect to goods pertaining to such request and identified by the Director General of Customs or the specific conditions of goods considered not to compose the acts set forth in item (x) of paragraph (1) of Article 2 of the Unfair Competition Prevention Act and identified by the Director General of Customs.
(2)The Director General of Customs shall, when he seeks the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of paragraph (9) of Article 69-17 of the Act, submit to the Minister or the Commissioner a document stating that fact, 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 69-17 of the Act, pertaining to such request for the opinion and identified 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 identified by the Director General of Customs, accompanied by materials which clarify such specific conditions and other materials that may serve as a reference for the Minister or the Commissioner.
(3)The Director General of Customs shall, before seeking the opinion of the Minister of Economy, Trade and Industry or the Commissioner of the Patent Office pursuant to the provision of paragraph (2) or (9) of Article 69-17 of the Act, provide the patentholder or other right holder and importer 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 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.The Director General of Customs shall, when he seeks the opinion of the Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry pursuant to the provision of paragraph (1) 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, submit to the Minister concerned a document stating that fact and the reason therefor, accompanied by materials relating to the suspect goods concerned and other materials that may serve as a reference for the Minister concerned.
(2)The Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry may, if it is necessary for providing his opinion pursuant to the provision of paragraph (2) of Article 69-8 of the Act, hear the opinions of a holder of a plant breeder’s right, of a person who has the right to seek an injunction against unfair competition or of a person who exports goods pertaining 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, necessary procedures and any other relevant matters shall be prescribed by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries or by the Ordinance of the Ministry of Economy, Trade and Industry.
(Procedures for seeking opinions of technical advisers in verification procedures pertaining to goods the importation of which is prohibited)
Article 62-30.The Director General of Customs shall, when he seeks opinions of technical advisers pursuant to the provision of Article 69-19 (Seeking opinions of technical advisers in verification procedures pertaining to goods the importation of which is prohibited) of the Act, send to the technical advisers a document stating that fact and the reason therefor, accompanied by materials relating to the suspect goods concerned and other materials that may serve as a reference for the technical advisers.
(Procedures for seeking discontinuance of verification procedures pertaining to goods the importation of which is prohibited)
Article 62-31.A person who seeks discontinuance of verification procedures as prescribed in paragraph (1) of Article 69-20 (Seeking 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 following matters:
(i)the date of notification provided for in paragraph (1) of Article 69-17 (Seeking opinions pertaining to goods the importation of which is prohibited, etc.) of the Act, that is, the date on which a notification was received pursuant to the provision of paragraph (2) of Article 69-20 of the Act;
(ii)when he 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 is to be extended pursuant to the provision of that paragraph, that fact;
(iii)when he has received a notification prescribed in paragraph (6) of Article 69-17 of the Act, the date of receipt of such notification;
(iv)the fact that he makes a request for discontinuance of verification procedures;
(v)any other relevant matters.
(Application mutatis mutandis of procedures, etc. for cases where deposit has been provided 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 makes a request prescribed in paragraph (1) of Article 69-20 (Seeking discontinuance of verification procedures pertaining to goods the importation of which is prohibited, etc.) of the Act and has been ordered to offer monetary deposit pursuant to the provision 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 approval referred to in item (ii) of paragraph (9) of Article 69-20 of the Act, and paragraph (2) of Article 62-23 applies mutatis mutandis to a person who seeks approval referred to in item (iii) of paragraph (9) of Article 69-20 of the Act. In this case, the terms set forth in the middle columns of the following table, which are used in the paragraphs of the left columns, shall be replaced respectively by the terms shown in the right columns:
ProvisionsTerms to be replacedTerms to replace
Paragraph (1) of Article 62-20 and paragraphs (1), (2) and (4) of Article 62-21applicantapplicant
Paragraph (1) of Article 62-20paragraph (3) of Article 69-15 of the Actparagraph (4) of Article 69-20 of the Act
paragraph (2) of Article 62-20a person who importsa patentholder or other right holder who has filed an application prescribed in paragraph (1) of Article 69-13 (Procedures, etc. for 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 (Seeking the opinion pertaining to goods the importation of which is prohibited, etc.) of the Act; the same applies in the next Article and Article 62-22), pertaining to
Paragraphs (1) and (2) of Article 62-21paragraph (5) of Article 69-15 of the Actparagraph (6) of Article 69-20 of the Act
Item (i) of paragraph (1) and paragraph (4) of Article 62-21paragraph (1) of Article 69-15 of the Actparagraph (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 62-22importera patentholder or other right holder
Paragraph (3) of Article 62-21a person who importsa patentholder or other right holder who has filed an application prescribed in paragraph (1) of Article 69-13 (Procedures, etc. for application pertaining to goods the importation of which is prohibited) of the Act, pertaining to
Paragraph (1) of Article 62-23paragraph (5) of that Articleparagraph (6) of Article 69-20 of the Act
Article 62-33.The Director General of Customs, when he designates persons to serve as technical advisers pursuant to the provision of Article 69-5 (Seeking opinions of technical advisers where application for export suspension is filed), Article 69-9 (Seeking opinions of technical advisers in verification procedures pertaining to goods the exportation of which is prohibited), Article 69-14 (Seeking opinions of technical advisers where application for import suspension is filed) or Article 69-19 (Seeking opinions of technical advisers in verification procedures pertaining to goods the importation of which is prohibited), of the Act, shall specify the period of designation as technical experts.
(Cases where 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 shall be the following cases:
(i)where internal consumption tax is exempted pursuant to the provision of the Act on Collection, etc. of Internal Consumption Tax Imposed on Imported Goods or pursuant to the provision of the Consumption Tax Act, etc. provided for in Article 1 (Purposes) of the former Act;
(ii)where goods pertaining to a written special tax return provided for in paragraph (2) of Article 6 (Special provisions for declaration, payment, etc. of taxable items pertaining to their withdrawal) of the Act on Collection etc. of Internal Consumption Tax Imposed on Imported Goods are imported (excluding the case where provision of security is ordered pursuant to the provision of paragraph (1) of Article 7-8 (Provision of security) of the Act and such security has not been provided, and the case where the preceding item or item (iv) is applicable);
(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 provision of Article 6-2 (Manufacturing premises deemed to be customs area) 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. pertaining to products obtained under work using customs manufacturing procedures) of the Act (including the case where applied mutatis mutandis pursuant to Article 62-15 of the Act) is applicable;
(v)where a person who has obtained 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 a written application stating the marks, numbers, descriptions and quantities of goods for which such approval is sought, the date of import declaration and the reason for seeking such approval with the Director General of Customs to whom the import declaration of such goods is made. In this case, when the person intends to withdraw in installments the goods pertaining to the import declaration, such fact shall be stated in the written application.
(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 shall be those items delivered for bringing them into a customs area, and those 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, and customs duty on such items 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 shall be the following goods:
(i)goods the customs duty on which has been collected pursuant to the provision of paragraph (5) of Article 61 (Work using customs manufacturing procedures performed outside a customs factory) of the Act (including the case where applied mutatis mutandis pursuant to Article 62-7 (Application mutatis mutandis of provisions concerning a customs warehouse and customs factory) of the Act and Article 62-15 (Application mutatis mutandis of provisions concerning a customs warehouse, customs factory and customs display area) of the Act), paragraph (3) of Article 97 (Notice by police official, etc.) of the Act or paragraph (4) of Article 134 (Return of retained articles, etc.) of the Act;
(ii)goods returned pursuant to the provision 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 provision 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 or vested in the national treasury under the provisions of Acts;
(iv)goods offered pursuant to the provision of paragraph (1) of Article 157 (Notified administrative disposition concerning criminal case relating to indirect national taxes, etc.) of the Act on General Rules for National Taxes.
Article 65.With regard 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 term ““stating the matters set forth in the following items” in Article 58 shall be read as “stating the fact of making a specific export declaration in the case where a specific export declaration provided for in paragraph (3) of Article 67-3 (Special provisions for export declaration) of the Act is to be made, and the matters set forth in the following items”” in paragraph (1) of Article 59-7 shall be read as “the matters set forth in the second sentence of that Article”; the term ““may be omitted”; and the term “location of the customs area, etc.” in item (iv) of that Article shall be read as “location of the customs area, etc. (in the case where a specific export declaration provided for in paragraph (3) of Article 67-3 of the Act is made, the place where goods are stored)” in paragraph (1) of Article 59-7 shall be read as “may be omitted”; the terms “paragraph (1) of Article 40 of the Act” and “of the Act))” in item (v) of paragraph (4) of Article 62-2 shall be read as “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.
(Postal items covered by simplified procedures)
Article 66.Postal items to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 76 (Simplified procedures for exportation or importation of postal items) of the Act shall be those 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 imported).
(Inspection of postal items)
Article 66-2.When a customs official conducts inspection provided for in the proviso to paragraph (1) of Article 76 (Simplified procedures for exportation or importation of postal items) of the Act, such inspection shall be conducted under the attendance of an employee of Japan Post Co., Ltd.
(2)A customs official shall, when it is found that postal items to be inspected under the preceding paragraph contain any correspondence, conduct such inspection after having the addressor or addressee unpack such postal items or after obtaining the consent of the addressor or addressee.
(3)The preceding two paragraphs apply mutatis mutandis to the inspection pertaining to postal items to which Article 67 (Permission of exportation or importation) 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 procedures for exportation or importation of postal items) of the Act shall be those cases where a person who exports or imports postal items notifies that he intends to file a declaration referred to in Article 67 (Permission of exportation or importation) of the Act for the postal items.
(Procedures, etc. for exemption from liability for payment of customs duty pertaining to postal items prior to delivery)
Article 66-4.Article 38 and Article 38-2 apply mutatis mutandis to the approval prescribed in the proviso to paragraph (1) of Article 76-2 (Collection of customs duty on postal items prior to delivery) of the Act and to the notification provided for 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 shall be read as “postal items” and “matters necessary for specifying a document referred to in paragraph (1) of Article 77 (Payment of customs duty on postal items, etc.) of the Act (limited to the case where the document referred to in that paragraph has been delivered to Japan Post Co., Ltd.), as may be prescribed by the Ordinance of the Ministry of Finance, the place where the postal items are to be destroyed”, respectively; the term “the name and address 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 shall be read as “matters necessary for specifying a document referred to in paragraph (1) of Article 77 (Payment of customs duty on postal items, etc.) of the Act (limited to the case where the document referred to in that paragraph has been delivered to Japan Post Co., Ltd.) as may be prescribed by the Ordinance of the Ministry of Finance”, “postal items” and “the place where postal items lost were stored”, respectively.
(Handling of documents pertaining to postal items for customs transit)
Article 67.When Japan Post Co., Ltd. delivers postal items referred to in the proviso to paragraph (3) of Article 77 (Payment of customs duty on postal items, etc.) of the Act, such delivery shall be stated in a document pertaining to a notification referred to in paragraph (1) of that Article, and the document so stated shall be returned to the Director General of Customs who issued such notification.
(Application for approval of receipt of postal items prior to payment of customs duty)
Article 67-2.A person who seeks 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 shall file with the Director General of Customs a written application stating the descriptions, quantities and storage numbers attached by Japan Post Co., Ltd. of postal items for which such approval is sought and the reason for seeking such approval.
(Handling of documents pertaining to postal items which fail to be delivered)
Article 68.When any of the postal items provided for in paragraph (1) of Article 77 (Payment of customs duty on postal items, etc.) of the Act fails to be delivered to an addressee, Japan Post Co., Ltd. shall state the reason for such failure in a document pertaining to a notification referred to in that paragraph and return the document to the Director General of Customs who issued such notification.
(Time limit for payment of customs duty by Japan Post Co., Ltd.)
Article 68-2.The date to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 77-3 (Payment of customs duty by Japan Post Co., Ltd., etc.) of the Act shall be the first transaction date (i.e., transaction date provided for in paragraph (2) of Article 7 (Time limit for payment through account transfer) of the Order for Enforcement of the Act on General Rules for National Tax (Cabinet Order No. 135 of 1962); hereinafter the same applies in this Article) 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 intends to pay customs duty pursuant to the provision of paragraph (1) of Article 77-2 (Entrustment of payment of customs duty pertaining to postal items) of the Act (or, where the Director General of Customs considers that payment cannot be made on or before the date due to a disaster or for other unavoidable reason, the date to be approved by the Director General of Customs, instead of the first transaction date).
(Matters to be recorded in books, etc.)
Article 68-3.Japan Post Co., Ltd. shall keep books and record therein matters set forth in the following items for each of postal items with respect to which payment of customs duty has been entrusted (i.e., postal items for which payment of customs duty is entrusted pursuant to the provision of paragraph (1) of Article 77-2 (Entrustment of payment of customs duty pertaining to postal items) of the Act; the same applies in the next paragraph):
(i)necessary matters for specifying the written notification referred to in paragraph (1) of Article 77 (Payment of customs duty on postal items, etc.) of the Act, as may be prescribed by the Ordinance of the Ministry of Finance;
(ii)the amount of customs duty payable;
(iii)the date on which an amount equivalent to that of customs duty is delivered;
(iv)the date on which an amount equivalent to that of customs duty is 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 preserve them for seven years from the day following the date on which an amount equivalent to that of customs duty on such postal items is delivered.
(Cases where export or import permission pertaining to postal items is revoked, etc.)
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 pertaining to postal items) of the Act (including the case where applied mutatis mutandis pursuant to paragraph (4) of that Article) shall be those cases where postal items are recovered from an addresser or where an addressee requests to change the name and address of postal items.
(2)Technical replacement of terms pertaining to paragraphs (1) to (3) of Article 78-2 of the Act in the case where these paragraphs apply, pursuant to the provision of paragraph (4) of that Article, mutatis mutandis to postal items the importation of which was permitted and which have not been delivered to addressees shall be as provided for in the following table:
Provisions of the Act Terms to be replacedTerms to replace
Paragraphs (2) and (3) of Article 78-2exportimport
(Procedures, etc. for application for authorization as authorized customs brokers)
Article 69.A person who seeks authorization referred to in paragraph (1) of Article 79 (Authorization of a customs broker) of the Act (hereinafter in this Article referred to as “applicant”) shall file a written application stating the following matters with the Director General of Customs having jurisdiction over the location of the office where customs brokerage business provided for in item (i) of Article 2 (Definitions) of the Customs Brokerage Act (Act No. 122 of 1967) is conducted (in the case where two or more Directors General of Customs have such jurisdiction, any of such Directors General of Customs):
(i)the domicile or residence and name, of the applicant;
(ii)in cases where the applicant has two or more offices where the customs brokerage business is conducted, the name of the Director General of Customs having jurisdiction over the location of the main office;
(iii)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(2)A written application referred to in the preceding paragraph shall be accompanied by a rule referred to in item (iii) of paragraph (3) of Article 79 of the Act.
(3)When the applicant is a juridical person, a written application 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 to the case where the Director General of Customs considered that such certificate is unnecessary to be accompanied on the grounds that the applicant has obtained approval referred to in paragraph (1) of Article 50 (Special provisions for permission of customs warehouse) of the Act, paragraph (1) of Article 61-5 (Special provisions for permission of customs factory) of the Act or paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act or for other reason.
(4)The Director General of Customs shall, in the case where a written application referred to in paragraph (1) is filed, when he gives authorization for such application, notify the applicant of his acceptance in writing, whereas when he elects not to give authorization, notify the applicant of such non-acceptance and the reason therefor in writing.
(5)A person who has obtained 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) shall, if any of the matters pertaining to the authorization, as set forth in item (i) of paragraph (1) is modified, notify without delay the Director General of Customs who has given such authorization of such modification.
(Procedures for notification of discontinuance of authorization as authorized customs broker)
Article 69-2.Notification prescribed in Article 79-3 (Notification of discontinuance of authorization as authorized customs broker) of the Act shall be made by submitting to the Director General of Customs a written notification stating the following matters:
(i)the domicile or residence and name, of an authorized customs broker who makes the notification;
(ii)the fact that authorization referred to in paragraph (1) of Article 79 (Authorization of a customs broker) of the Act becomes unnecessary;
(iii)the date on which authorization referred to in paragraph (1) of Article 79 of the Act was given;
(iv)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(Procedures for revocation of authorization)
Article 69-3.The Director General of Customs shall, when he revokes authorization referred to in paragraph (1) of Article 79 (Authorization of a customs broker) of the Act pursuant to the provision of paragraph (1) of Article 79-5 (Revocation of authorization) of the Act, notify in writing such revocation and the reason therefor to a person who has been given such authorization.
(Technical replacement of terms, etc.)
Article 69-4.Technical replacement of terms pertaining to Article 48-2 (Succession of permission) of the Act in the case where that Article applies mutatis mutandis to an authorized customs broker in Article 79-6 (Application mutatis mutandis of the provision of succession of permission) of the Act shall be as set forth in the following table:
Provisions of the ActTerms to be replacedTerms to replace
Paragraph (1) of Article 48-2on that permissionon the authorization referred to in paragraph (1) of Article 79 (Authorization of customs broker)
the permission ofthe authorization of
Paragraph (2) of Article 48-2permission of a customs warehouseauthorization referred to in paragraph (1) of Article 79
the Director General of Customsthe Director General of Customs who has given the authorization
Paragraph (3) of Article 48-2falls under any of the items of Article 43 (Requirements for permission), the Director General of Customs may elect not to give approval referred to in the preceding paragraphdoes not meet  any of the items of paragraph (3) of Article 79, the Director General of Customs shall not give approval referred to in the preceding paragraph
Paragraph (4) of Article 48-2customs warehousing businessbusiness relating to customs brokerage and other business relating to exportation and importation of the authorized customs broker,
the Director General of Customsthe 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 (Revocation of permission) of the Customs Brokerage Act)
on the permissionon the authorization referred to in paragraph (1) of Article 79
Paragraph (5) of Article 48-2falls under any of the items of Article 43, the Director General of Customs may elect not to give approval referred to in the preceding paragraphdoes not meet any of the items of paragraph (3) of Article 79, the Director General of Customs shall not give 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 shall be read as “authorization referred to in paragraph (1) of Article 79 (Authorization of a customs broker) 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 shall be read as “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 shall be read as “authorization referred to in paragraph (1) of Article 79 of the Act”; the term “the name and location of the customs broker” in item (i) of that paragraph shall be read as “the name and address of the authorized customs broker who intends to carry out the merger or division or who intends to transfer the business of customs clearance or other business relating to exportation and importation”; the terms “the name and address of a juridical person that intends to carry out merger or division or the name and address of a person who intends to transfer the business of such customs warehouse, and the name and address of a juridical person that survives the merger,” and “such customs warehouse after the division” in item (ii) of that paragraph shall be read as “the name and address of a juridical person that survives the merger,” and “concerning the business of customs clearance and other business relating to exportation and importation of the authorized customs broker referred to in the preceding item after the division” respectively; and the term “transfer of the business of such customs warehouse” in item (iii) of that paragraph shall be read as “transfer of the business of customs clearance and other business relating to exportation and importation of the authorized customs broker referred to in item (i)”.
(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 shall be the marks, numbers, descriptions and quantities of goods which have been taken into custody, the place where such goods were stored at the time of custody and the fact that such 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 are initially taken into custody.
(2)When goods subject to the provisional seizure or provisional disposition under the provision of the Civil Preservation Act (Act No. 91 of 1989) or any other laws and regulations relating to enforcement of provisional seizure or provisional disposition are to be taken into custody, 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 shall be one hundred thirty yen each for every ton by weight or each for every cubic meter by volume, of goods taken into custody per day for a custody period; provided, however, that the amount of custody charge shall be twice such amount for precious stones set forth in subheading 7102.31 or 7102.39, heading 71.03, subheading 7104.20 or 7104.90 of the 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.
(2)In the case where the amount of custody charge is calculated pursuant to the provision 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 shall be taken as the custody charge.
(3)The period to be taken as a basis for calculation of custody charge shall commence on the day on which goods are taken into custody and terminate on the day preceding the date on which the goods are released from custody or sold at public auction or under negotiated contract.
(Expenses incurred for custody)
Article 70-3.Expenses incurred for custody provided for in paragraph (1) of Article 83 (Release from custody) of the Act shall be 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 shall be one hundred 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 such goods are stored in a place provided for in the main clause of paragraph (3) of Article 80-2 (Means of keeping goods in custody) of the Act.
(3)Paragraph (2) of the preceding Article applies mutatis mutandis to expenses 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 a written application, stating the marks, numbers, descriptions and quantities of goods for which such approval is sought, and the place where they were stored at the time of custody and the date on which they were taken into custody.
(2)A written application 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 the person who had the right of pledge or the right of retention of such goods at the time of custody.
(3)Payment of expenses incurred for custody and custody charge as provided for in paragraph (1) of Article 83 of the Act may be made by affixing revenue stamps to a written application 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 shall be 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 such auction, time limit for fulfillment, matters concerning security deposit and such other matters as may be considered necessary by the Director General of Customs.
(2)The public notice referred to in the preceding paragraph shall be given on or before the tenth day preceding the date of public auction; provided, however, that when it is considered that 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, such period may be shortened.
(Restriction on participants in public auction)
Article 73.The Director General of Customs may not permit any person who is found to fall under any of the following items to participate in public auction provided for in paragraph (1) of Article 84 (Public auction of goods in custody) of the Act or to enter the place of public auction, or may require such person to leave such place, for two years from the day on which they fall under any of these items. The same applies to any person who employs such 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 person 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 justifiable ground;
(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 may, when any person falling under the preceding paragraph makes a bid referred to in paragraph (1) of the next Article, treat such bidding to be null and void.
(3)The Director General of Customs may, if it is considered necessary for application of paragraph (1), request any participant in public auction to certify his identity.
(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 shall be carried out through a bidding process.
(2)The Director General of Customs shall require any person who participates in bidding to provide security deposit to be determined by the Director General of Customs in an amount of not less than five percent of such target price as provided for in the next paragraph, by check as provided for in item (i) of paragraph (1) of Article 1 (Check, etc. which may be used for payment of revenues) of the Matters relating to Securities Used for Payment of Revenues (Imperial Ordinance No. 256 of 1916), which is drawn or guaranteed by a bank; provided, however, that in the case where the target price is less than five hundred thousand yen, the Director General of Customs may waive the requirement to provide such deposit.
(3)When the Director General of Customs offers goods kept in custody for bidding, he shall put in a sealed envelope the target price of goods to be offered for bidding, i.e., the price determined to be reasonable, taking into account 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 considered necessary, 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 such price at the site of public auction or at other appropriate place prior to the public auction. In this case, the preceding paragraph shall 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 when any of the bidders is absent, a customs official who has no interest in the bidding shall attend the bid opening.
(6)Any bidder shall not replace, modify or cancel a written bid submitted by him.
(7)When the target price referred to in paragraph (3) fails to be reached at the bid opening, a second bidding may take place immediately.
(8)Any purchaser of goods sold at public auction may allocate the security deposit provided by him to the payment to purchase the goods.
(9)The Director General of Customs shall, in the case where a purchaser fails to make payment of purchase price within the time limit for payment or where any person who has provided security deposit has been subject to the disposition referred to in paragraph (2) of the preceding Article, announce in the public notice prescribed in paragraph (1) of Article 84 of the Act that the security deposit provided by him shall vest in the national treasury.
(Determination of successful bidder where contract prices are the same)
Article 75.When there are two or more bidders who bid the same price to be taken as a contract price, a successful bidder shall be determined through further bidding, and when they bid again the same price, a successful bidder shall be decided 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 such bidder.
(Determination of two or more successful bidders)
Article 76.The Director General of Customs may, in the case where a large quantity of goods of the same price and kind are offered for public auction, if it is considered necessary, allow any person who makes a bid within such quantity, to bid the quantity and unit price of the goods which he 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 shall be given to the bidder who bid the larger quantity and, if the quantities bidden by them are the same, priority shall be decided 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 no successful bidder for the excess quantity.
(3)The Director General of Customs may, where 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, determine another successful bidder immediately after the bid opening and, provided that such another successful bidder makes payment for the purchase immediately, treat the quantity which is deemed, pursuant to the provision of the preceding paragraph, not to have been successfully bidden (excluding the quantity bidden by the successful bidder who fails to fulfill his contract and hence deemed not to have been successfully bidden pursuant to the provision of the preceding paragraph) as having been successfully bidden and then treat any person who failed to be a successful bidder pursuant to the provision 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 to the case where priority of bidders is determined pursuant to the provision 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.The Director General of Customs may, when there is no bidder at public auction, when the bidding price fails to reach the target price, when any of the successful bidders fails to fulfill a contract or when there is no successful bidder for the reason provided for in paragraph (2) of Article 73, offer goods kept in custody again for public auction.
(2)The Director General of Customs may, when public auction takes place pursuant to the provision of the preceding paragraph, if it is considered necessary, alter the target price, shorten the period pertaining to the public notice referred to in paragraph (2) of Article 72 or otherwise alter the terms and conditions of the public auction.
(Sale under negotiated contract in the case of absence of any purchaser at public auction)
Article 77.When goods kept in custody are to be sold under negotiated contract pursuant to the provision of paragraph (3) of Article 84 (Sale of goods kept in custody) of the Act for the reason that there are no purchasers at public auction, the target price and other terms and conditions which were 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.The Director General of Customs shall, when he puts on sale goods kept in custody under negotiated contract pursuant to the provision of paragraph (3) of Article 84 (Sale of goods in custody) of the Act, determine in advance a target price pursuant to the provision of paragraph (3) of Article 74 and obtain written estimates from two or more persons, if possible.
(2)The Director General of Customs shall, when he puts on sale goods kept in custody under negotiated contract, 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 “where the target price is less than five hundred thousand yen, the Director General of Customs may waive the requirement to provide such deposit” in paragraph (2) of that Article shall be read as “where 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 such deposit”; and the term “in the public notice prescribed in paragraph (1) of Article 84 of the Act” in paragraph (9) of that Article shall be read as “in a written contract”.
(4)The Director General of Customs may, in the case where goods may be offered for public auction pursuant to the provision of Article 76-2, if it is considered appropriate in light of the nature and quantity of the goods kept in custody, 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 provision of paragraphs (1) to (3) of Article 84 (Public auction or sale of goods kept in custody) of the Act acquires such goods at the time when he makes payment for the purchase.
(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 shall be deemed to have been collected under paragraph (1) of Article 85 (Allocation of proceeds, etc. from public auction) 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 which shall be collected prior to collection of customs duty, if any).
(Public notice of disposal of goods in custody)
Article 79.The Director General of Customs shall, when goods in custody were disposed pursuant to the provision of paragraph (5) of Article 84 (Disposal of goods in custody) of the Act, immediately give a public notice, stating the marks, numbers, descriptions and quantities of the goods so disposed, and the date and place of, and the reason for such 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 shall, after receiving 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, be performed promptly after the day on which twenty days elapse from the date of such 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 provision of paragraph (2) of Article 85 of the Act, delivery of an amount of money as provided for in that paragraph, he shall submit a document certifying such right.
(3)The Director General of Customs shall, in the case set forth in the following items, deposit, pursuant to the provision of paragraph (3) of Article 85 of the Act, the amount of money as set forth respectively in these items:
(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 as provided for in paragraph (2) of Article 85 of the Act;
(ii)where a person to whom an amount of money is to be delivered pursuant to the provision of paragraph (1) or (2) of Article 85 of the Act refuses to receive it or cannot receive it, or where the Director General of Customs fails to ascertain any eligible recipient: the amount of money failed to be delivered.
(Application mutatis mutandis of provisions concerning detained goods)
Article 81.Paragraph (2) of Article 70 and Articles 71 to 80 apply mutatis mutandis to goods detained pursuant to the provision of paragraph (1) of Article 86 (Detention of personal effects of passengers, etc.) of the Act or paragraph (1) of Article 87 (Detention 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 “shall file with the Director General of Customs a written application, stating the marks, numbers, descriptions and quantities of goods for which approval is sought, and the place where they were stored at the time of custody and the date on which they were taken into custody” in paragraph (1) of Article 71 shall be read as “return provided for in paragraph (2) of Article 86 of the Act or paragraph (2) of Article 87 of the Act” and “shall file with the Director General of Customs a written application, stating the marks, numbers, descriptions and quantities of goods for which approval is sought, and the place where they were stored at the time of custody and the date on which they were taken into custody; provided, however, that with respect to personal effects detained pursuant to the provision of paragraph (1) of Article 86 of the Act, it would be sufficient to submit a certificate of detention to the Director General of Customs”, respectively; and the term “the written application” in paragraphs (2) and (3) of that Article shall be read as “the written application or the certificate of detention”.
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 case where applied mutatis mutandis pursuant to Article 11 (Appeal) of the Tonnage Dues Act (including the case where applied mutatis mutandis pursuant to Article 6 (Application mutatis mutandis of provisions of the Tonnage Dues Act) of the Special Tonnage Dues Act) and Article 40-2 (Appeal) of the Customs Brokerage Act) shall be the Customs Dissatisfaction Review Committee.
(Matters to be recorded in books, etc.)
Article 83.A person who imports, as a regular business, goods to which self-assessment system applies (excluding goods pertaining to a special declaration, imported by authorized importers) (in paragraphs (6) and (9) referred to as “importer”) shall keep books provided for in paragraph (1) of Article 94 (Keeping of books, etc.) of the Act and shall record therein the descriptions, quantities and values, the names of consignors, the dates of import permission and the numbers of import permits of goods the importation of which was permitted (hereinafter in this Article referred to as “import-permitted goods”).
(2)The preceding paragraph applies mutatis mutandis to a person who exports goods (excluding those exported, as accompanied goods, by a person upon his departure from Japan, postal items and specific export goods) as a regular business (referred to as “exporter” in paragraphs (8) and (9)). In this case, the terms “in paragraph (1) of Article 94 (Keeping of books, etc.)”, “goods the importation of which was permitted”, “import-permitted goods” and “consignors” in the preceding paragraph shall be read as “in paragraph (1) of Article 94, as applied mutatis mutandis pursuant to paragraph (2) of that Article (Keeping of books, etc.)”, “goods the exportation of which was permitted”, “export-permitted goods” and “consignees”, respectively.
(3)Paragraph (2) of Article 4-12 applies mutatis mutandis to documents to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 94 of the Act with respect to import-permitted goods pertaining to a special declaration, 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), and paragraph (1) of Article 61 applies mutatis mutandis to documents to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 94 of the Act with respect to import-permitted goods other than those import-permitted goods pertaining to a special declaration. In this case, the terms “those pertaining to the export or import declaration of goods” and “any other documents which the Director General of Customs considers necessary for verifying the details of the export or import declaration, or” in paragraph (1) of Article 61 shall be read as “those pertaining to goods the importation of which is permitted” and “any other documents which may clarify the details of the declaration relating to the import permission pertaining to such goods to the satisfaction of the Director General of Customs and”, respectively.
(4)Paragraph (1) of Article 61 (excluding its items) applies mutatis mutandis to documents to be prescribed by Cabinet Order, as provided for in 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 pertaining to the export or import declaration of goods”, “invoices, statements of freight charges, statements of insurance premium” and “any other documents which the Director General of Customs considers necessary for verifying the details of the export or import declaration, or the documents 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 shall be read as “those pertaining to goods the exportation of which is permitted”, “invoices” and “any other documents which may clarify the details of the declaration relating to the export permission pertaining to such goods to the satisfaction of the Director General of Customs”, respectively.
(5)In cases where the whole matters or any part of the matters, to be recorded in the books referred to in paragraph (1) (including the case where applied mutatis mutandis pursuant to paragraph (2); hereinafter the same applies in this paragraph) are stated in documents referred to in paragraph (3) or in the preceding paragraph or in import or export permits, the whole matters or any part of the matters so stated may be omitted from the books referred to in paragraph (1).
(6)An importer shall maintain in good order books and documents referred to respectively in paragraphs (1) and (3) (including import permits in the case where matters to be recorded in the books referred to in paragraph (1) have been omitted pursuant to the provision of the preceding paragraph; the same applies in this paragraph), and shall preserve the books referred to in paragraph (1) 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”), whereas the documents referred to in paragraph (3) shall be preserved for a period of five years from the initial date (or, for a period of seven years, in cases where matters to be recorded in the books referred to in paragraph (1) have been omitted pursuant to the provision of the preceding paragraph), at the headquarters or principal office of such importer or at the office, the place of business or any other equivalent place relating to the import transactions of such import-permitted goods, or at the domicile of the importer.
(7)Preservation prescribed in the preceding paragraph during the period after expiry of five years from the initial date may be performed in such manner as may be specified by the Minister of Finance.
(8)An exporter shall maintain in good order books referred to in paragraph (1), as applied mutatis mutandis pursuant to paragraph (2) (hereinafter in this paragraph simply referred to as “books”) and documents referred to in paragraph (4) (including export permits where matters to be recorded in books have been omitted pursuant to the provision of paragraph (5)), and shall preserve 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 any other equivalent place relating to the export transactions of such export-permitted goods, or at the domicile of the exporter.
(9)Where the Act concerning Preservation of Electronic Books applies mutatis mutandis to importers or exporters pursuant to paragraph (3) of Article 94 of the Act, technical replacement of terms relating to the provisions of that Act shall be as provided for in the following table:
Provisions of the Act concerning Preservation of Electronic Books Terms to be replacedTerms to replace
Titles of Articles 4 and 5, paragraphs (3) and (6) of Article 6, Article 9-2 and paragraph (1) of Article 11 the books or documents relating to national taxesthe books or documents relating to customs duty
Paragraph (1) of Article 4, paragraph (1) of Article 5 and Article 9in the books relating to national taxesin the books relating to customs duty
Paragraph (1) of Article 4 and paragraph (1) of Article 5keeping of the books relating to national taxeskeeping of the books relating to customs duty
Paragraphs (2) and (3) of Article 4, Article 5, paragraphs (1) to (4) and (6) of Article 6, paragraphs (1) and (2) of Article 7 and Article 8the competent District Director of Tax Office, etc.the competent Director General of Customs
Paragraphs (2) and (3) of Article 4in the documents relating to national taxesin the documents relating to customs duty
preservation of the documents relating to national taxespreservation of the documents relating to customs duty
Paragraph (3) of Article 4, paragraph (2) of Article 5, paragraph (2) and item (ii) of paragraph (5) of Article 6, Article 9 and paragraph (2) of Article 11the documents relating to national taxesthe documents relating to customs duty
Paragraph (3) of Article 5in the books or documents relating to national taxesin the books or documents relating to customs duty
Paragraph (1) of Article 6the books relating to national taxesthe books relating to customs duty
Paragraph (1) of Article 7 the books or documents relating to national taxesthe books or documents relating to customs duty
Item (i) of paragraph (5) of Article 6the books relating to national taxesthe books relating to customs duty
Paragraph (6) of Article 6the District Director of Tax Office not having jurisdiction over the areathe Director General of Customs not having jurisdiction over the area
Paragraphs (1) and (2) of Article 7, paragraph (1) of Article 8 and Article 9the approved books or documents relating to national taxesthe approved books or documents relating to customs duty
Paragraph (2) of Article 7the books or documents relating to national taxesthe books or documents relating to customs duty
Title of Article 11 and paragraphs (1) and (2) of that Articleother national taxescustoms duty
(Procedures for notification of agents for managing customs matters)
Article 84.A notification prescribed in the first sentence of paragraph (2) of Article 95 (Notification of agents for managing customs matters) of the Act shall be made in writing, stating the following matters:
(i)the domicile or residence and name, of an agent for managing customs matters;
(ii)the reason for designating an agent for managing customs matters;
(iii)any other relevant matters.
(2)A notification prescribed in the second sentence of paragraph (2) of Article 95 of the Act shall be made in writing, stating the following matters:
(i)the domicile or residence and name, of a dismissed agent for managing customs matters;
(ii)the reason for dismissal of an agent for managing customs matters;
(iii)any other relevant matters.
(Agent for managing customs matters)
Article 85.Procedures to be prescribed by Cabinet Order, as provided for in paragraph (4) of Article 95 (Agent for managing customs matters) of the Act shall be those as set forth in the following:
(i)the procedures to be performed under paragraph (3) of Article 7 (Declaration) of the Act and the procedures to be performed under Article 15 (Procedures for entry into a port) of the Act, Article 15-3 (Procedures for entry into a port of a special vessel) of the Act, paragraph (1) of Article 17 (Procedures for departure from a port) of the Act, Article 18 (Simplified procedures for entry into, or departure from a port) of the Act, Article 18-2 (Simplified procedures for entry into, or departure from a port of a special vessel) of the Act, Article 20 (Entry into, or departure from a closed port) of the Act, Article 20-2 (Entry into, or departure from a closed port of a special vessel) of the Act, Article 21 (Temporary landing of foreign goods) of the Act, Article 22 (Notice of call at a foreign port of a coasting vessel, etc.) of the Act and Article 25 (Change in the status of vessels or aircraft) of the Act (including the case where these provisions apply pursuant to the provision of Article 27 (Acting master of a vessel or acting captain of an aircraft) of the Act);
(ii)procedures to be performed under paragraph (1) of Article 14 (Exemption from customs duty on accompanied goods of passengers leaving Okinawa Prefecture) of the Temporary Tariff Measures Act;
(iii)procedures to be performed under Article 3 (Procedures for importation of 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 to be performed under Article 3 (Customs clearance, 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 areas of open ports and customs airports)
Article 86.Port areas of open ports to be prescribed by Cabinet Order, as provided for in Article 96 (Port areas of open ports and customs airports) of the Act shall be those as prescribed in Appended Table 3.
(2)Port areas of customs airports shall be areas consisting of runways, taxiways, aprons and hangars in those airports 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 all the matters to be notified at a prominent place of the customs offices; provided, however, that such notice may, if it is necessary, also be posted at any other appropriate place or be given in the official gazette or in the daily newspaper which carries current general topics or by other means.
(Persons from whom customs duty is not to be collected at the time of return of detained items, 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 shall be those persons eligible for receiving any returned foreign goods pursuant to the provision of the Code of Criminal Procedure and found to have possessed such goods without knowing that no customs duty has been paid.
(Customs services provided outside official 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 official office hours) of the Act shall be the following services:
(i)services pertaining to approval provided for in paragraph (1) of Article 23 (Loading of vessel’s or aircraft’ stores, etc.) of the Act;
(ii)services pertaining to approval provided for in paragraph (1) of Article 43-3 (Approval for storage of foreign goods) of the Act (including the case where applied mutatis mutandis pursuant to Article 61-4 of the Act) or in Article 62-10 (Approval of storage, etc. of foreign goods) of the Act;
(iii)services pertaining to permission provided for in paragraph (1) of Article 61 (Work using customs manufacturing procedures outside a customs factory) of the Act (including the case where applied mutatis mutandis pursuant to Article 62-15 of the Act);
(iii-2)services pertaining to approval provided for in paragraph (1) of Article 62-3 (Procedures for bringing foreign goods into a customs display area) of the Act and permission provided for in Article 62-5 (Permission of use outside a customs display area) of the Act (including the case where applied mutatis mutandis pursuant to Article 62-15 of the Act);
(iv)services pertaining to approval prescribed in paragraph (1) of Article 63 (Customs transit) of the Act or in paragraph (1) of Article 66 (Transportation of domestic goods) of the Act;
(v)services pertaining to permission provided for in Article 67 (Permission of exportation or importation) of the Act (including the case where applied mutatis mutandis pursuant to Article 75 of the Act);
(vi)services pertaining to approval provided for in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Act;
(vii)services pertaining to delivery provided for in paragraph (1) of Article 102 (Delivery of certificates, inspection of statistics, etc.) of the Act.
(2)Services set forth in items (i) to (v) of the preceding paragraph shall include those pertaining to any inspection to be conducted prior to application or declaration for approval or permission referred to in these items and directly required for such approval or permission, whereas services set forth in item (v) shall not include those pertaining to permission provided for in that item with respect to personal effects of passengers or crew members or similar goods to be dealt with by customs officials posted in advance in accordance with the timetable of vessels or aircraft by the Director General of Customs taking into account the need for customs control or other circumstances and with respect to goods which passengers provided for in paragraph (1) of Article 14 of the Temporary Tariff Measures Act (Exemption from customs duty on accompanied goods of passengers departing from Okinawa Prefecture) have purchased from the retailers referred to in that paragraph at the passenger terminal facilities, etc. referred to therein or have purchased from such retailers at the special sales facilities provided for in that paragraph and have such goods delivered at the passenger terminal facilities, etc. for importation at the passenger terminal facilities, etc.
(3)A notification prescribed in paragraph (1) of Article 98 of the Act shall be made in writing, stating the kind and hours of, and the reason for services to be provided.
(Application for issuance of certificates or inspection of statistics)
Article 88.A person who seeks issuance of certificates or inspection of statistics pursuant to the provision of paragraph (1) of Article 102 (Issuance of certificates or inspection of statistics, etc.) of the Act shall file with a customs office where such services are provided a written application, stating the reason for the needs of issuance of certificates or of the 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, as provided for in item (iii) of paragraph (1) of Article 102 (Statistics to be prepared) of the Act shall be the following:
(i)foreign goods transported through Japan; provided, however, that foreign goods loaded on board a vessel engaged in foreign trade, etc. which arrived in Japan, if such goods are subsequently transported on board the same vessel, etc., are excluded;
(ii)vessel’s and aircraft’s stores, loaded.
(Publication of statistics)
Article 90.The statistics to be made publicly available pursuant to the provision of paragraph (3) of Article 102 (Publication of statistics) of the Act shall be those statistics set forth in the items of paragraph (1) of that Article, and they shall be published at least once a year.
(Application for inspection of statistics and delivery of recorded magnetic tapes, etc.)
Article 90-2.Recording media to be prescribed by Cabinet Order, as provided for in paragraph (4) of Article 102 (Inspection of statistics and delivery of recorded magnetic tapes, etc.) of the Act shall be the following media:
(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 which conform to X0606 and X6281 of Japanese Industrial Standard);
(iii)optical disc cartridges (limited to those having a width of 90 mm which conform to X6277 of Japanese Industrial Standards);
(iv)flexible disc cartridges (limited to those having a width of 90 mm which conform to X6223 of Japanese Industrial Standards).
(2)Request for recording statistics on magnetic tapes, etc., as prescribed in paragraph (4) of Article 102 of the Act shall be to seek recording of 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 Acts relating to customs duty to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 105 (Authority of customs officials) of the Act shall be the following Acts:
(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 articles)
Article 91-2.Article 30-3 (Retention, return, etc. of offered articles) of the Order for Enforcement of the Act on General Rules for National Taxes applies mutatis mutandis to the case where a customs official retains articles pursuant to the provision of paragraph (2) of Article 105 (Authorities 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 articles) of the Act” in paragraph (1) of Article 30-3 of that Order shall be read as “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 shall be read as “paragraph (2) of Article 105 of the Customs Act”.
(Matters of notification in the case of advance notice of investigation)
Article 91-3.Article 30-4 (Matters of notification in the case of advance notice of investigation) of the Order for Enforcement of the Act on General Rules for National Taxes applies mutatis mutandis to the 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 shall be read as “the importer”; the term “of the official” in item (ii) of that paragraph shall be read as “of the customs official (hereinafter referred to as “such official” in this item)”; the terms “verification of the matters stated in the tax return form and whether or not tax shall be paid where the tax return form is not filed” and “national taxes” in paragraph (2) of that Article shall be read as “the matters stated in the written special declaration provided for in paragraph (1) of Article 4-2 (Matters to be stated in a written special declaration, etc.) of the Order for Enforcement of the Customs Act or in a written import declaration provided for in paragraph (1) of Article 59 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 relating to customs duty shall be 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 shall not be precluded from exercising himself 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 goods pertaining to a special declaration, 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 provision of the next item, to the chiefs of customs offices set forth in that item): customs branches having jurisdiction over the matters subject to the disposition pertaining to such authority:
(a)paragraph (1) of Article 7-2 (Special provisions for declaration) (limited to the provision relating to approval; the same applies in item (ii)(a)), Article 7-10 (Notification of discontinuance of application of special provisions for declaration ), Article 7-12 (Revocation of approval) of the Act, Article 19 (Loading or unloading of goods outside official office hours) of the Act (limited to the case where 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 (limited to the case where the authority of the Minister of Finance is delegated to the Director General of Customs pursuant to the provision of paragraph (5) of that Article), Article 38 (Disposition, etc. of a designated customs area) of the Act, Article 41-2 (Suspension of bringing foreign goods into a designated customs area, etc.) of the Act, Article 42 (Permission of a customs warehouse) of the Act, Article 47 (Invalidation of permission) of the Act (including the case where applied mutatis mutandis pursuant to Article 61-4, Article 62-7 and Article 62-15 of the Act), Article 48 (Revocation of permission, etc.) of the Act (including the case where applied mutatis mutandis pursuant to Articles 61-4 and 62-7), Article 48-2 (Succession of permission) of the Act (including the case where applied mutatis mutandis pursuant to Articles 7-13, 55 (including the case 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 case where applied mutatis mutandis pursuant to Article 62 of the Act), Article 54 (Revocation of approval, etc.) of the Act (including the case where applied mutatis mutandis pursuant to Article 62 of the Act), Article 56 (Permission of a customs factory) of the Act, paragraph (1) of Article 61-2 (Simplified procedures for designation of a designated customs factory) of the Act, paragraph (1) of Article 61-5 (Special provisions for permission of a customs factory) of the Act, Article 62-2 (Permission of a customs display area) of the Act, Article 62-8 (Permission of an integrated customs area), Article 62-14 (Revocation of permission, etc.) of the Act, paragraph (1) of Article 63-2 (Special provisions for customs transit) of the Act (limited to the provision 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), paragraph (1) of Article 63-8 (Revocation of approval), paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Act (limited to the provision relating to approval; the same applies in item (ii)(a)), Article 67-9 (Notification of discontinuance of application of special provisions for export declaration), Article 67-11 (Revocation of approval), paragraph (1) of Article 67-13 (Authorization of manufacturers) of the Act, Article 67-15 (Notification of discontinuance of authorization as an authorized manufacturer), paragraph (1) of Article 67-17 (Revocation of authorization), 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 with respect to application for export suspension), Article 69-13 (excluding paragraph (4)) (Procedures for application pertaining to goods the importation of which is prohibited, etc.), Article 69-14 (Seeking opinions of technical advisers with respect to application for import suspension), paragraphs (1) and (4) of Article 79 (Authorization of a customs broker) of the Act, Article 79-3 (Notification of discontinuance of authorization as 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 provision pertaining to the request for re-examination provided for in the Administrative Appeal Act (Act No. 68 of 2014);
(ii)the authority based on the provisions set forth in the following: customs sub-branches established under customs regional headquarters, sub-branches of customs branches, customs guard posts and customs branch guard posts, having, as determined by the Director General of Customs, jurisdiction over the matters subject to the disposition relating to such authority, provided that such customs guard posts and customs branch guard posts are so 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 (Customs clearance) 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 of storage of foreign goods) (including the case where applied mutatis mutandis pursuant to Article 61-4 of the Act), Article 62-3 (Procedures for bringing foreign goods into a customs display area) of the Act, Article 62-4 (Restriction on place for storage of goods for sale, etc.), Article 62-5 (Permission of use of goods outside a customs display area) of the Act (including the case where applied mutatis mutandis pursuant to Article 62-15 (Integrated customs areas) of the Act), Article 62-6 (Collection of customs duty on foreign goods remaining in customs display area after expiry of permission period), Article 62-10 (Approval of storage of foreign goods, etc.) and Article 98 (Request for customs services outside official office hours) of the Act;
(c)the provisions of the laws and regulations relating to customs duty, other than the Act, which relate to the official assessment, collection of customs duty and the dispositions to be made in the course of carrying out the procedures prescribed in Chapter 6 of the Act.
(2)The Director General of Customs may, if it is considered necessary, also delegate wholly or partly to the chiefs of customs offices his authority based on the provisions other than those referred to in items (i)(a) and (i)(b) of the preceding paragraph and not 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 provision of that item) or may restrict the scope of the authority to be delegated, pursuant to the provision of item (i) or (ii) of the preceding paragraph, to the chiefs of such 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, relating to goods which, 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 provision 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 other than those to be designated by the Minister of Finance:
(i)Section 2 of Chapter 2 (Determination of customs duty under self-assessment system) of the Act and Article 8 (Determination under official assessment) of the Act (limited to the provision relating to the official assessment of customs duty set forth in item (ii)(a) of paragraph (1) of Article 6-2 (Method of determination of amount of customs duty) of the Act);
(ii)Article 43-3 of the Act (including the case where applied mutatis mutandis pursuant to Article 61-4 of the Act) and Article 62-10 of the Act;
(iii)Article 67 (Permission of exportation or importation) of the Act (limited to the provision pertaining to import goods).
(4)Notwithstanding the provision of paragraph (1) or (2), the authority of the Director General of Customs as provided for in these two paragraphs, if such authority relates to goods other than postal items, shall not be delegated to the chiefs of customs offices to be 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 under that item, or has delegated his authority to the chiefs of customs offices pursuant to the provision of paragraph (2) or has restricted the scope of the authority to be delegated, he shall give a public notice of the details of such determination.
(6)In cases where the Director General of Customs has, pursuant to the provision of the proviso to paragraph (1), determined that the authority to collect customs duty under Article 11 of the Act shall be exercised himself, he shall notify a person liable to pay the customs duty of his authority without delay.
(Delegation to the Ordinance of the Ministry of Finance)
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 and of a written statement of payment referred to in Article 9-4 (Procedures for payment) of the Act, and any other details necessary for implementation of the Act and this Order shall be prescribed by the Ordinance of the Ministry of Finance.
(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 shall be 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 provision of Cabinet Order as provided for in item (ii) of paragraph (3) of Article 118 (Confiscation and collection of equivalent value) of the Act shall be those goods which are to be imported within six months (or, the period may exceed six months if the Director General of Customs considers that there are unavoidable and special reasons) after entry into Japan of a person who imports such goods and which do not reach a commercial quantity, provided that it has been confirmed by the customs that, at the time of his entry into Japan, he filed with the customs a written declaration stating their descriptions and quantities, the scheduled time and place of their importation and the place of their shipment.
(Seal, etc. of retained articles, etc.)
Article 95.When a customs official conducts retention or seizure of articles or seizure of records created under a record copying order (i.e., seizure of records provided for in paragraph (1) of Article 121 (On-site inspection, search, seizure, etc.) of the Act), he shall seal such articles, or shall clearly indicate using other means that they are those retained or seized.
(Matters to be stated in a written application for permit pertaining to on-site inspection, etc.)
Article 96.Application 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 written form stating the following matters:
(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 articles or place to be inspected, the body, articles or place to be searched, articles to be seized, or electromagnetic record to be recorded or printed and the name of a person who is to record or print;
(iv)the title and name of an applicant;
(v)when 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 electromagnetic record to be copied (i.e., the electromagnetic record contained in the recording medium connected, through telecommunication line, with the computer subject to seizure);
(vii)when it is necessary to conduct, during the time from sunset to sunrise, on-site inspection, search or seizure, or seizure of records created under a record copying order, that fact and the reason therefor.
(2)In the case where an application for permit is made for conducting search of a witness, articles, residence or other place, materials which substantiate that articles to be seized are reasonably supposed to exist shall be submitted.
(3)In the case where an application for permit is made for seizing 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, which 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 which substantiate that such 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 of records created under a record copying order, to be prepared pursuant to the provision of Article 132 (Preparation, etc. of retention inventory, etc.) of the Act shall be the descriptions and quantity of the retained or seized articles or records, the date, time and place of the retention or seizure and the name and domicile or residence of a person who possesses such articles or records.
(Disposition of retained articles, etc.)
Article 98.When a customs official has the owner of retained or seized articles or records or a person considered appropriate by the customs official keep such articles or records pursuant to the provision of paragraph (1) of Article 133 (Disposition of retained articles, etc.) of the Act, the customs official shall notify his disposition to a person who possesses such articles or records at the time of retention, seizure or seizure of records created under a record copying order.
(2)Articles 72 to 78 apply mutatis mutandis to the case where retained or seized articles (referred to as “retained articles, etc.” in the next paragraph and Article 103) are offered for public auction pursuant to the provision of paragraph (2) of Article 133 of the Act, or where such articles are sold under negotiated contract pursuant to the provision of paragraph (3) of Article 84 (Public auction or sale, etc. of goods kept in custody) of the Act, as applied mutatis mutandis pursuant to paragraph (3) of Article 133 of the Act. In this case, the term “when it is found that 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” in the proviso to paragraph (2) of Article 72 shall be read as “when it is, by their nature, required to be sold urgently”.
(3)The Director General of Customs shall, when the proceeds are preserved pursuant to the provision of paragraph (2) of Article 133 of the Act or the articles were disposed pursuant to the provision of paragraph (5) of Article 84 of the Act, as applied mutatis mutandis pursuant to paragraph (3) of Article 133 of the Act, notify his disposition to the owner, possessor or other interested person of retained articles, etc. pertaining to such preservation or disposal, if known, whereas in the case where such articles were disposed in the situation where these persons were unknown, he shall give a public notice in the same manner as provided for in Article 79.
(Public notice of return of articles)
Article 99.The public notice prescribed in paragraph (2) of Article 134 (Return, etc. of retained articles, etc.) of the Act shall include the following matters:
(i)the fact that the retained or seized articles, or the seized records created under a record copying order, as provided for in paragraph (2) of Article 134 of the Act (hereinafter in this Article referred to as “articles to be returned”) cannot be returned;
(ii)the descriptions and quantity of the articles to be retuned;
(iii)the date and place of retention or seizure;
(iv)the name and domicile or residence, of the possessor of the articles to be returned;
(v)that the articles 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 written applications for permit pertaining to expert opinion)
Article 100.An application for permit provided for in paragraph (4) of Article 136 (Commissioning, etc. of expert opinion) of the Act shall be made in writing, stating the following matters:
(i)the name of a suspect (in the case of a juridical person, its name);
(ii)the charged offence and a summary of suspicion;
(iii)the articles to be destroyed;
(iv)the name and occupation of the expert;
(v)the title and name of the applicant;
(vi)when 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 the Act shall be the facts of inquiry, inspection, retention, on-site inspection, search or seizure, the date, time and place, and matters to be stated in the record of questions shall be the record of answers and statement pertaining to the request referred to in paragraph (1) of that Article.
(Means of notification, etc.)
Article 102.A notification prescribed in paragraph (1) of Article 146 (Notified administrative disposition, 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 such 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 which 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 Ordinance of the Ministry of Finance as the means equivalent to that of the delivery services of registered mail. In the case of the delivery services by courier, receipt for such delivery must be collected.
(2)In the written notification referred to in the preceding paragraph, matters to be stated shall, in addition to the reason and requirement of payment as provided for in paragraph (1) of Article 146 of the Act, be the name and domicile or residence, of a person who is to receive the notification (in the case of a juridical person, its name), details concerning the charged offence and the period and place of payment pursuant to the provision of that paragraph.
(3)Paragraph (1) of Article 146 of the Act and the preceding two paragraphs apply mutatis mutandis to the case where correction prescribed in paragraph (3) of that Article is made. In this case, the term “and place” in the preceding paragraph shall be read as “, place and the details of correction prescribed in paragraph (3) of that Article and the reason”.
(4)In the case where articles 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 considered by the customs officials to be appropriate for keeping such articles, payment prescribed in that paragraph may be made by submitting a written notification stating that such articles are to be delivered.
(Return of money kept in custody if not convinced of a criminal offense)
Article 103.The Director General of Customs, in the case where pursuant to the provision of Article 149 (Notification, etc. if not convinced of a criminal offense) of the Act, he notifies a suspect that he is not convinced of a criminal offense, if any amount of money is kept in custody pursuant to the provision of paragraph (2) of Article 133 (Disposition of retained articles, etc.) of the Act, shall return such money to a person who possessed such retained articles, 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 an application for 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 of postal items kept or possessed by a person providing communication services) of the Act or paragraph (4) of Article 136 (Commissioning, etc. of expert opinion) of the Act) shall be sealed with a tally stamp on each leaf; provided, however, that when its transcript or extracts is to be prepared, other means equivalent to the tally stamp may be used instead of the tally stamp.
(2)When letters or words have been added to a document relating to investigation or disposition of a criminal case, have been deleted therefrom or have been stated in the marginal space thereof, the extent of such modification shall be made clear and a seal shall be affixed to the modified part; provided, however, that any letters deleted shall be left in such a way that they remain legible.