Latest Revision: Cabinet Order No. 158 of March 31, 2023
Order for Enforcement of Customs Tariff Act
Table of Contents
(Procedures for application of simplified rates of duty on unaccompanied goods)
Article 1.A person who seeks application of the rates of customs duty prescribed in Annexed Table 1 to the Appended Table of the Customs Tariff Act (hereinafter referred to as “the Act”) for unaccompanied goods provided for in paragraph (1) of Article 3-2 (Simplified rates of duty on goods imported by a person entering Japan) of the Act shall, at the time of entry into Japan, file with the Director General of Customs a written declaration stating the descriptions and quantities, the scheduled date and place of importation and the place of shipment, of these goods and obtain confirmation of filing of the declaration from the Director General of Customs, and shall import these goods within six months after entry into Japan unless the Director General of Customs finds that there is any special and unavoidable grounds for failure to meet the time limit.
(2)When the written declaration referred to in the preceding paragraph has been filed, the Director General of Customs shall state therein the fact of filing of the declaration and return it to the person who has filed the declaration.
(3)A person who imports the goods referred to in paragraph (1) shall, at the time of import declaration, submit to the Director General of Customs a written declaration which has been returned pursuant to the provisions of the preceding paragraph.
(Goods to which simplified rates of duty applicable to goods imported by a person entering Japan are not applied)
Article 1-2.Goods to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (2) of Article 3-2 (Simplified rates of duty on goods imported by a person entering Japan) of the Act are those as set forth in the following:
(i)rice set forth in heading 10.06 of the Appended Table of the Act, seaweeds and other algae set forth in subheadings 1212.21-1 and -2 of that Table, tubers of Konnyaku (Amorphophalus) set forth in subheading 1212.99-1 of that Table, pineapples set forth in subheading 2008.20 of that Table, grape must set forth in subheadings 2204.21 to 2204.29 and 2204.30-2 of that Table, ethyl alcohol and denatured alcohol set forth in heading 22.07 of that Table, ethyl alcohol set forth in subheading 2208.90-1-(2)-A of that Table, tobacco and manufactured tobacco substitutes set forth in headings 24.01 to 24.03, goods used for inhalation without combustion set forth in subheadings 2404.11 and 2404.19 of that Table (excluding those set forth in items 2-(1) and 2-(2) of the descriptions column of Annexed Table 1 to the Appended Table of the Act, and in the case of goods set forth in subheading 2404.19-2 of the Appended Table of the Act, limited to filled glycerin, etc. (i.e., filled glycerin, etc. provided for in item 2-(2) of the descriptions column of Annexed Table 1 to the Appended Table; the same applies in item 2 of the table of Article 13-6 and item 2 of Article 28) (excluding those set forth in item 2-(3) of the descriptions column of Annexed Table 1 to the Appended Table of the Act) and hunting guns falling under subheadings 9303.10 to 9303.30 of that Table;
(ii)goods the quantity of which is readily ascertainable to reach a commercial quantity in consideration of the kind, quantity and value of the goods, the occupation of a person entering Japan, the reason for entry into Japan and other circumstances; provided, however, that this does not apply to goods the customs value of which is not more than 100,000 yen (in the case of goods on which customs duty is levied on the basis of their quantity, the customs value calculated in accordance with the provisions of Articles 4 to 4-9 (Calculation of customs value) of the Act; hereinafter the same applies except the next Chapter);
(iii)in addition to those set forth in the preceding two items, goods the customs value per piece, pair or set of which exceeds 100,000 yen.
(Goods to which simplified rates of duty applicable to imported goods of small value are not applied)
Article 1-3.Goods to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 3-3 (Simplified rates of duty on imported goods of small value) of the Act are those as set forth in the following:
(i)goods set forth in headings 04.01 to 04.05 of the Appended Table of the Act;
(ii)goods set forth in heading 07.13 of the Appended Table of the Act;
(iii)goods set forth in Chapter 10 of the Appended Table of the Act;
(iv)goods set forth in Chapter 11 of the Appended Table of the Act;
(v)goods set forth in heading 12.02 and subheading 1212.99-1 of the Appended Table of the Act;
(vi)goods set forth in subheadings 1602.41 to 1602.50 of the Appended Table of the Act;
(vii)goods set forth in subheadings 1806.20-1 and 1806.90-2-(1) of the Appended Table of the Act;
(viii)goods set forth in headings 19.01 and 19.04 of the Appended Table of the Act;
(ix)goods set forth in subheadings 2008.99-2-(1)-B-(c) and -(2)-B-(d) of the Appended Table of the Act;
(x)goods set forth in headings 21.01 and 21.06 of the Appended Table of the Act (excluding those set forth in subheading 2106.90-2-(2)-D-(b) thereof);
(xi)goods set forth in headings 24.01 to 24.03, subheadings 2404.11 and 2404.19-1 of the Appended Table of the Act;
(xii)goods set forth in subheading 2501.00-1 of the Appended Table of the Act;
(xiii)goods set forth in headings 27.09 to 27.11 of the Appended Table of the Act;
(xiv)goods set forth in subheading 2906.11 of the Appended Table of the Act;
(xv)goods set forth in Chapter 41 of the Appended Table of the Act;
(xvi)goods set forth in Chapter 42 of the Appended Table of the Act;
(xvii)goods set forth in headings 50.01 and 50.02 of the Appended Table of the Act;
(xviii)goods set forth in Chapter 61 of the Appended Table of the Act;
(xix)goods set forth in Chapter 64 of the Appended Table of the Act;
(xx)goods set forth in subheading 7117.90 of the Appended Table of the Act;
(xxi)goods set forth in subheadings 9113.90-1 and -2-(1) of the Appended Table of the Act;
(xxii)goods set forth in subheading 9401.99-1 of the Appended Table of the Act.
(Price actually paid or payable for imported goods)
Article 1-4.The price actually paid or payable by a buyer to or for the benefit of a seller for imported goods as provided for in paragraph (1) of Article 4 (Principle for determining customs value) of the Act is the total payment made or to be made by a buyer, to or for the benefit of a seller for the imported goods (including any amount of indirect payment such as settlement, made or to be made by a buyer for the benefit of a seller, of the whole or part of debt owed by the seller; hereinafter the same applies in this Article), but does not include charges or costs set forth in the following; provided, however, that if the total payment less such charges or costs cannot be ascertained for the imported goods due to the fact that such charges or costs are indistinguishable, the price actually paid or payable for the imported goods is the total payment including such charges or costs:
(i)charges for services for construction, erection, assembly, maintenance or technical assistance associated with the imported goods, undertaken after the date which includes the time of import declaration for the imported goods (or, in the case of the goods referred to in the items of paragraph (1) of Article 4 (Timing of determination for duty assessment of dutiable items) of the Customs Act (Act No. 61 of 1954) to which the proviso to that paragraph applies, the time as specified in these items; in paragraph (1) of Article 1-11 referred to as “timing of determination for duty assessment of dutiable items”);
(ii)costs of transport and insurance of the imported goods, incurred after their arrival at the port of importation and other expenses associated with the transport;
(iii)customs duties and other public charges, levied on the imported goods in Japan;
(iv)interest for deferred payment when the import transaction of the imported goods (i.e., import transaction provided for in paragraph (1) of Article 4 of the Act; hereinafter the same applies) is subject to deferred payment.
(Cost of transport, etc. to be included in customs value)
Article 1-5.If the actual cost of transport, etc. of imported goods to an import port significantly exceeds the cost of transport, etc. required under normal conditions, for the reason that the goods (excluding those falling under paragraph (1) of Article 4-6 (Special provisions for determination of customs value of air cargo, etc.) of the Act) have been transported under special circumstances, the cost of transport, etc. to the import port as provided for in item (i) of paragraph (1) of Article 4 (Principle for determining customs value) of the Act is the cost of transport, etc. to the import port required under normal conditions.
(2)The costs referred to in item (iii) of paragraph (1) of Article 4 of the Act, incurred for the goods set forth in items (iii)(a) to (iii)(c) are the costs calculated by adding to the costs specified in these items, the cost of transport, insurance cost and other costs required for providing these goods in connection with production and import transaction of the imported goods and incurred by a buyer (if the goods are also incorporated in, used for production of or consumed in production of goods other than these imported goods, the costs obtained by apportioning according to the extent of use of the goods so incorporated, used or consumed), as specified in each of the following items for the category of goods as set forth respectively therein. In this case, if the value of the goods increases as a result of their processing, improvement in their quality or other acts performed to increase their value, or decreases as a result of the loss caused by their use, deterioration in their quality or for other unavoidable cause (with respect to goods set forth in item (i), limited to increase or decrease in value occurred before the goods are provided by the buyer in connection with production or import transaction after the goods have been manufactured, and with respect to goods set forth in item (ii), limited to increase or decrease in value occurred before the goods are provided by the buyer in connection with production or import transaction of the goods after they have been obtained by the buyer), the amount equivalent to the increase or decrease in their value is to be added or deducted:
(i)goods produced by the buyer, or goods produced by a person related with the buyer (i.e., the relationship provided for in item (iv) of paragraph (2) of Article 4 of the Act; the same applies in item (i) of paragraph (4) and paragraph (1) of the next Article) and acquired by that buyer directly from the related person: the costs incurred for production of the goods;
(ii)goods other than those set forth in the preceding item: the cost ordinarily incurred by the buyer in order to acquire the goods.
(3)The services relating to the production of imported goods to be prescribed by Cabinet Order, as provided for in item (iii)(d) of paragraph (1) of Article 4 of the Act are the engineering, development, artwork, design work and plans and sketches necessary for the production of the imported goods, undertaken elsewhere than in Japan.
(4)The costs for the services as set forth in item (iii)(d) of paragraph (1) of Article 4 of the Act are those obtained by adding to the costs specified in each of the following items for the category of the services as set forth respectively therein, the cost of transport, insurance and other cost incurred by the buyer, arising from the services provided in connection with the production of imported goods (if such services are also provided for the production of goods other than the imported goods, only the costs divided in proportion to the extent of the services provided for the production of the imported goods). In this case, if any increase in their value as a result of improvement or any other acts to increase their value or any decrease in their value due to obsolescence or for other unavoidable cause occurs (with respect to the services set forth in item (i), limited to increase or decrease in their values occurred during the period between the time when such services were developed and the time when such services are provided by the buyer in connection with the production of the goods, and with respect to the services set forth in item (ii), limited to increase or decrease in their values occurred during the period between the time when such services were provided to the buyer and the time when they are provided by the buyer in connection with the production of the imported goods), the amount equivalent to increase or decrease in their values is to be added or deducted:
(i)services developed by the buyer or services developed by a person who is related with the buyer and provided directly to that buyer by the related person: costs incurred for the development of the services;
(ii)services other than those set forth in the preceding item: costs incurred normally by the buyer in order to receive the services.
(5)The rights similar to patent rights, design rights and trademark rights to be prescribed by Cabinet Order, as provided for in item (iv) of paragraph (1) of Article 4 of the Act are utility model rights, copyrights or copyright neighboring rights, production methods based on special techniques and other rights subject to payment of royalties or license fees.
(Adjustment of price differences when proving that transaction value of imported goods is not influenced by relationship, and the procedures for proof)
Article 1-6.The costs or charges to be prescribed by Cabinet Order, as provided for in the proviso to paragraph (2) of Article 4 (Principle for determining customs value) of the Act are the costs or charges other than the cost of transport, etc. as set forth in the items of paragraph (1) of that Article, which are to be incurred by a seller in an import transaction in which the seller and the buyer are not related, but which are not wholly or partly incurred by the seller for the reason that the seller and the buyer are related.
(2)Adjustment to be made pursuant to the provisions of the proviso to paragraph (2) of Article 4 of the Act, in relation to the price differences between imported goods and identical or similar goods, arising from differences at commercial level, in transaction quantity or in the cost of transport, etc. as set forth in the items of paragraph (1) of that Article or from differences in the costs or charges provided for in the preceding paragraph is to be made by adding to, or deducting from either of the customs value of the imported goods or that of the identical or similar goods, calculated pursuant to the provisions of paragraph (1) of that Article (Principle for determining customs value) or paragraph (1) or (2) of Article 4-3 (Determination of customs value on the basis of domestic selling price or cost of production) of the Act, the price differences arising from the differences that can be obtained by calculating on the basis of a price list demonstrating prices of the identical or similar goods at different commercial levels or in different transaction quantities or any other materials that are found to serve as a basis for making the adjustment properly.
(3)A person who seeks, pursuant to the provisions of the proviso to paragraph (2) of Article 4 of the Act, to demonstrate that the transaction value of imported goods is equivalent to or closely approximates to the customs value provided for in that proviso shall, at the time of import declaration (or, at the time of special declaration in the case of goods subject to special declaration (i.e., a special declaration provided for in paragraph (2) of Article 7-2 (Special provisions for declaration) of the Customs Act; hereinafter the same applies) (hereinafter these goods are referred to as “specially declared goods”); hereinafter the same applies in this paragraph), submit to the Director General of Customs a document stating transaction value of the imported goods subject to the import declaration, customs value of identical or similar goods provided for in that proviso, details of adjustment prescribed in the preceding paragraph and other relevant matters.
(Restrictions on disposition, etc. of imported goods by a buyer)
Article 1-7.Restrictions to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (2) of Article 4 (Restrictions on disposition, etc. of imported goods by a buyer) of the Act are those restrictions as set forth in the following:
(i)restrictions on the geographical area in which imported goods are admitted to be sold by a buyer (excluding restrictions falling under the next item);
(ii)restrictions on the disposition or use of imported goods by a buyer, imposed or required under the relevant laws and regulations or by the Government or local public entities;
(iii)other restrictions on the disposition or use of imported goods by a buyer, which are found not to substantially affect the transaction value of the imported goods.
(Scope of relationship)
Article 1-8.The relationship between two parties to be prescribed by Cabinet Order, as provided for in item (iv) of paragraph (2) of Article 4 (Principle for determining customs value) of the Act is the relationship between the two parties which falls under any of the cases as set forth in the following:
(i)if the two parties are legally found as partners in business;
(ii)if either of the two parties is an employer of the other;
(iii)if either of the two parties directly or indirectly owns, controls or holds five percent or more of the total number of the outstanding voting shares relating to the business of the other;
(iv)if either of the two parties directly or indirectly controls the other (excluding the case falling under the preceding item);
(v)if a third party directly or indirectly owns, controls or holds five percent or more of the total number of the outstanding voting shares relating to the business of the two parties;
(vi)if the two parties are directly or indirectly controlled by a third party (excluding the case falling under the preceding item);
(vii)if the two parties jointly control directly or indirectly a third party;
(viii)if the two parties are members of the same family.
(Application of Article 1-4 through the preceding Article in the case provided for in paragraph (3) of Article 4 of the Act)
Article 1-9.In the case provided for in paragraph (3) of Article 4 (Principle for determining customs value) of the Act, Articles 1-4 to the preceding Article apply by deeming the transaction provided for in that paragraph as import transaction, the entrustor provided for in that paragraph as a buyer, the entrustee provided for in that paragraph as a seller, and the amount actually paid or payable for processing, etc. provided for in that paragraph as the price actually paid or payable for imported goods, respectively.
(Priority to transaction value of goods produced by the same producer, etc.)
Article 1-10.When customs value of imported goods is calculated pursuant to the provisions of paragraph (1) or (2) of Article 4-2 (Determination of customs value on the basis of transaction value of identical or similar goods) of the Act, if both transaction value of goods identical with the imported goods produced by a producer of imported goods and that of identical goods produced by a person other than that producer are available, the former transaction value is to be used to determine the customs value of the imported goods, and if both transaction value of goods similar to the imported goods produced by a producer of the imported goods and that of goods similar to the imported goods produced by a person other than that producer are available, the former transaction value is to be used to determine the customs value of the imported goods.
(2)When customs value of imported goods is calculated pursuant to the provisions of paragraph (1) or (2) of Article 4-2 of the Act, if two or more transaction values are available for any of the groups of goods identical to the imported goods produced by a producer of the imported goods, of goods identical with the imported goods produced by a person other than a producer of the imported goods, of goods similar to the imported goods produced by a producer of the imported goods or of goods similar to the imported goods produced by a person other than a producer of the imported goods, then the lowest transaction value available for each of these groups is to be used to determine the customs value of the imported goods.
(3)Paragraph (2) of Article 1-6 applies mutatis mutandis to adjustment required pursuant to the provisions of paragraph (1) or (2) of Article 4-2 of the Act with respect to transaction value of identical or similar goods.
(Domestic selling price of imported goods, etc.)
Article 1-11.The domestic selling price of imported goods or of identical or similar goods, sold on the date which includes the time of determination for duty assessment of dutiable items or within a period close to that date, as provided for in item (i) of paragraph (1) of Article 4-3 (Determination of customs value on the basis of domestic selling price) of the Act, is the domestic selling price of these goods on or about the date on which determination for duty assessment of dutiable items is made and, if that domestic selling price is not available, is the domestic selling price of these goods on the earliest date following the date on which determination for duty assessment of dutiable items is made, but within 90 days after the latter date.
(2)The domestic selling price of imported goods or of identical or similar goods (including goods mixed with one another for sale; hereinafter the same applies in this paragraph) as provided for in item (i) of paragraph (1) of Article 4-3 of the Act and the domestic selling price of imported goods as provided for in item (ii) of paragraph (1) of that Article (Determination of customs value on the basis of domestic selling price after having undergone further processing) are the price obtained by calculating on the basis of unit prices (if two or more sales at the first commercial level are found and if the unit prices for these sales are different, the unit price at which the goods are sold in the greatest aggregate is taken) at which these goods (in the case of imported goods or identical or similar goods, as provided for in item (i) of that paragraph, any of these goods) are sold at the first commercial level in Japan (if the goods or services set forth in items (iii)(a) to (iii)(d) of paragraph (1) of Article 4 (Costs of goods or services to be included in customs value) of the Act are directly or indirectly supplied by a person without compensation or at reduced cost for use in connection with production and import transaction for export of the imported goods, the sale to that person is excluded).
(Determination of customs value of special imported goods)
Article 1-12.The value to be calculated pursuant to the provisions of Cabinet Order, as provided for in Article 4-4 (Determination of customs value of special imported goods) of the Act is the value specified in each of the following items for the case as set forth respectively therein:
(i)when customs value cannot be calculated, using the methods provided for in Articles 4 to 4-3 (Principle for determining customs value; Determination of customs value on the basis of transaction value of identical or similar goods; Determination of customs value on the basis of domestic selling price or cost of production) of the Act for the reason that part of the elements to be taken as a basis for calculation of customs value using these methods does not meet the requirements necessary for making calculations prescribed in these provisions, if these elements meet the requirements after necessary adjustment is made to the elements which do not meet the requirements: the value calculated, using the methods provided for in these Articles after making necessary adjustment to the elements which do not meet the requirements;
(ii)in the case other than the case falling under the preceding item: customs value calculated, using the method to be established, for calculation of customs value, by the Director General of Customs as being consistent with the provisions of Article VII of the General Agreement on Tariffs and Trade 1994 and the provisions of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, in Annex 1A to the Marrakesh Agreement Establishing the World Trade Organization (referred to as “the Agreement Establishing the World Trade Organization” in Article 25-2).
(Special provisions for determination of customs value of air cargo)
Article 1-13.The amount to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 4-6 (Special provisions for determination of customs value of air cargo) of the Act is 200,000 yen.
(2)Goods to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 4-6 of the Act are those as set forth in the following:
(i)articles donated by a person domiciled in a foreign country (including any juridical person having its headquarters or principal office in a foreign country) to a person domiciled in Japan for personal use and their total amount of customs value, calculated on the basis of freight and insurance for air cargo, is not more than 100,000 yen;
(ii)news photographs, news films or news recording tapes intended to be used for carrying in the ordinary daily newspapers articles concerning current events, for presenting news films on screen or for radio or television broadcasting, or paper matrices for newspapers;
(iii)supplies for aircraft, supplies for maintenance of aircraft and stationery goods, imported by a person engaged in air transport services in Japan for use in the services and transported by the aircraft being used for the services;
(iv)articles (excluding automobiles, vessels and aircraft) imported as accompanied goods by a person entering Japan for purposes other than for moving the domicile to Japan, at the time of entry into Japan or imported by that person as unaccompanied goods after having completed the procedures referred to in Article 14, and intended for the personal or professional use (excluding those articles which may be exempted from customs duty pursuant to the provisions of item (vii) of Article 14 (Unconditional exemption from customs duty) of the Act), and their total amount of customs value, calculated on the basis of freight and insurance for air cargo, is not more than 200,000 yen;
(v)articles (excluding automobiles, vessels and aircraft) imported as accompanied goods by a person entering Japan for moving the domicile to Japan, at the time of entry into Japan or imported by that person as unaccompanied goods after having completed the procedures referred to in Article 14, and intended for personal use or for professional use, of that person or that person’s family (excluding those articles which may be exempted from customs duty pursuant to the provisions of item (viii) of Article 14 of the Act), and their total amount of customs value, calculated on the basis of freight and insurance for air cargo, is not more than 200,000 yen;
(vi)goods which, under the terms and conditions of the contract for imported goods, are to have been transported by means of transport other than by air, but were actually transported by air, with any expenses incidental to the change in the means of transport to have been borne by a person other than an importer of the goods, for the reason that their arrival in Japan was, or was likely to be delayed due to a delay in production of the goods or for other cause not attributable to the importer of the goods;
(vii)goods imported, without compensation, for repair or replacement.
(Amount of customs duty to be reduced or refunded due to deterioration, damage, etc.)
Article 2.The amount of customs duty to be reduced pursuant to the provisions of paragraph (1) of Article 10 (Reduction of customs duty due to deterioration or damage) of the Act is the amount as set forth in the following items, whichever is larger:
(i)the amount of customs duty corresponding to decline in the price of imported goods due to depreciation in value caused by deterioration or damage of the goods;
(ii)the amount obtained by deducting from the amount of customs duty on imported goods, the amount of customs duty if levied on the basis of the nature and quantity of the good deteriorated or damaged.
(2)The amount of customs duty to be refunded pursuant to the provisions of paragraph (2) of Article 10 (Refund of customs duty due to deterioration, damage, etc.) of the Act is the amount as specified in each of the following items for the category of goods as set forth respectively therein:
(i)goods which have been destroyed or lost: the total amount of customs duty to have been paid for the goods (excluding the amount of incidental duty (i.e., incidental duty as defined in item (iv)-2 of paragraph (1) of Article 2 (Definitions) of the Customs Act; hereinafter the same applies));
(ii)goods deteriorated or damaged: the amount of customs duty (excluding incidental duty) calculated for the goods in accordance with the provisions of the preceding paragraph.
(Procedures for reduction of customs duty due to deterioration or damage)
Article 3.When a person seeks reduction of customs duty prescribed in paragraph (1) of Article 10 (Reduction or refund of customs duty, etc. due to deterioration, damage, etc.) of the Act for the reason that goods to which the self-assessment system provided for in item (i) of paragraph (1) of Article 6-2 (Systems for determining amount of duty) of the Customs Act (referred to as “self-assessment system” in paragraph (3)) applies have deteriorated or have been damaged by the time of import declaration, etc. (i.e., the time of import declaration, etc. as provided for in Article 4-5 (Determination of customs value of imported goods, deteriorated or damaged) of the Act; the same applies in the next paragraph and paragraph (3)), the person shall file with the Director General of Customs a written import declaration of the goods (or, in the case of specially declared goods, a written special declaration (i.e., a written special declaration provided for in paragraph (1) of Article 7-2 (Special provisions for import declaration) of the Customs Act); hereinafter the same applies), accompanied by a document stating the matters as set forth in the following:
(i)the marks, numbers, descriptions and quantities of the goods;
(ii)the cause and extent of deterioration or damage of the goods;
(iii)the reduced amount of customs duty sought for the goods and the basis for calculation of that amount.
(2)When a person seeks reduction of customs duty pursuant to the provisions of paragraph (1) of Article 10 of the Act for specially declared goods, deteriorated or damaged by the time of import declaration, etc., the person shall append to a written import declaration a supplementary note stating the fact of seeking reduction of customs duty for the goods pursuant to the provisions of that paragraph.
(3)When a person seeks reduction of customs duty prescribed in paragraph (1) of Article 10 of the Act for the reason that goods to which the self-assessment system applies have deteriorated or have been damaged after their import declaration, etc., but before their import permission (or, with respect to goods the withdrawal of which has been approved pursuant to the provisions of paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the Customs Act, before the approval; the same applies in the next paragraph), the person may request reassessment prescribed in paragraph (1) of Article 7-15 (Request for reassessment) of the Customs Act with respect to the basis for duty assessment or the amount of duty, associated with the declaration of duty payment for the goods as prescribed in paragraph (1) of Article 7 (Declaration) or paragraph (1) of Article 7-14 (Amended declaration) of that Act.
(4)When a person seeks, pursuant to the provisions of paragraph (1) of Article 10 of the Act, reduction of customs duty for goods to which the official assessment system provided for in item (ii) of paragraph (1) of Article 6-2 of the Customs Act applies, the person shall submit to the Director General of Customs with whom the import declaration for the goods has been filed a written application stating the matters set forth in the items of paragraph (1) before import permission is given for the goods for which the reduction is sought.
(Procedures for refund of customs duty due to deterioration, damage, etc.)
Article 3-2.When a person seeks application of paragraph (2) of Article 10 (Reduction or refund of customs duty, etc. due to deterioration, damage, etc.) of the Act, the person shall, promptly after a disaster or other unavoidable accident (hereinafter referred to as “disaster, etc.”) has ceased, submit to the Director General of Customs who has given import permission for the goods concerned a written notification stating the matters concerning the goods destroyed, lost, deteriorated or damaged by the disaster, etc., that is, their marks, numbers, descriptions, quantities, values, the amount of customs duty levied, the date of import permission, the number of import permit (in the case of specially declared goods, their marks, numbers, descriptions, quantities, values, the amount of customs duty levied, the date of filing of a written special declaration and its number or the date of issuance of, and the number of a written notice of determination (i.e., a written notice of determination provided for in paragraph (4) of Article 7-16 (Reassessment or determination) of the Customs Act; hereinafter the same applies)), the place where they were stored, the extent of damage caused by the disaster, etc. and other relevant matters, and shall obtain confirmation of these matters from the Director General of Customs. In this case, if the Director General of Customs has confirmed the matters stated in the written notification, the Director General of Customs is to deliver a written confirmation to the person who has submitted the written notification.
(2)When a person seeks refund of customs duty pursuant to the provisions of paragraph (2) of Article 10 of the Act, the person shall, within three months from the date on which the disaster, etc. ceased, submit to the Director General of Customs who has given import permission for the goods concerned a written application stating the amount to be refunded and the basis for calculation of the amount, accompanied by a written confirmation referred to in the second sentence of the preceding paragraph and import permit of goods subject to the refund or other customs certificate issued in lieu thereof (or, in the case of specially declared goods, a document certifying that a written special declaration has been filed, a written notice of determination or other customs certificate issued in lieu thereof).
(Mutatis mutandis application of provisions concerning procedures, etc. for refund of customs duty due to deterioration, damage, etc.)
Article 3-3.Paragraph (2) of Article 2 and the preceding Article apply mutatis mutandis when paragraph (3) of Article 10 (Refund of customs duty due to deterioration, damage, etc.) of the Act applies. In this case, the term “the total amount of customs duty to have been paid for the goods (excluding the amount of incidental duty (i.e., incidental duty as defined in item (iv)-2 of paragraph (1) of Article 2 (Definitions) of the Customs Act; hereinafter the same applies))” in item (i) of paragraph (2) of Article 2 is deemed to be replaced with “the total amount of customs duty on the goods the time limit for payment of which has been extended”; the term “the amount of customs duty (excluding the amount of incidental duty)” in item (ii) of paragraph (2) of Article 2 is deemed to be replaced with “the amount of customs duty”; the term “promptly after a disaster or other unavoidable accident (hereinafter referred to as “disaster, etc.”) has ceased, submit to the Director General of Customs who has given import permission for the goods concerned a written notification stating the matters concerning the goods destroyed, lost, deteriorated or damaged by the disaster, etc.,” in paragraph (1) of the preceding Article is deemed to be replaced with “within the extended period, submit to the Director General of Customs who has given import permission for the goods concerned, a written notification stating the matters concerning the goods destroyed, lost, deteriorated or damaged by a disaster or other unavoidable accident,”; the term “its number or the date of issuance of, and the number of a written notice of determination (i.e., a written notice of determination provided for in paragraph (4) of Article 7-16 (Written notice of reassessment or determination) of the Customs Act; hereinafter the same applies)” in paragraph (1) of the preceding Article is deemed to be replaced with “its number”; and the terms “within three months from the date on which the disaster, etc. ceased” and “a document certifying that a written special declaration has been filed, a written notice of determination or other customs certificate issued in lieu thereof” in paragraph (2) of the preceding Article are deemed to be replaced with “within the extended period of time”; and “a document certifying that a written special declaration has been filed”, respectively.
Article 3-4.Paragraph (2) of Article 2 and Article 3-2 apply mutatis mutandis when paragraph (4) of Article 10 (Deduction due to deterioration, damage, etc.) of the Act applies. In this case, the term “the total amount of customs duty to have been paid for the goods (excluding the amount of incidental duty (i.e., incidental duty as defined in item (iv)-2 of paragraph (1) of Article 2 (Definitions) of the Customs Act; hereinafter the same applies))” in item (i) of paragraph (2) of Article 2 is deemed to be replaced with “the total amount of customs duty to be levied”; the term “the amount of customs duty (excluding incidental duty)” in item (ii) of paragraph (2) of Article 2 is deemed to be replaced with “the amount of customs duty”; the terms “promptly after a disaster or other unavoidable accident (hereinafter referred to as “disaster, etc.”) has ceased, submit to the Director General of Customs who has given import permission for the goods concerned a written notification stating the matters concerning the goods destroyed, lost, deteriorated or damaged by the disaster, etc.,” and “the amount of customs duty levied, the date of import permission, the number of the import permit (in the case of specially declared goods, their marks, numbers, descriptions, quantities, values, the amount of customs duty levied, the date of filing of a written special declaration and its number or the date of issuance of, and the number of a written notice of determination (i.e., a written notice of determination provided for in paragraph (4) of Article 7-16 (Reassessment or determination) of the Customs Act; hereinafter the same applies)” in paragraph (1) of Article 3-2 are deemed to be replaced with “within the time limit for filing of a written special declaration of goods subject to the deduction, submit to the Director General of Customs who has given import permission for the goods concerned a written notification stating the matters concerning the goods destroyed, lost, deteriorated or damaged by a disaster or other unavoidable accident,” and “the date of import permission and the number of import permit”, respectively; and the terms “within three months from the date on which the disaster, etc. ceased” and “thereof (in the case of specially declared goods, a document certifying that a written special declaration has been filed, a written notice of determination or other customs certificate issued in lieu thereof)” in paragraph (2) of Article 3-2 are deemed to be replaced with “within the time limit for filing of a written special declaration for goods subject to deduction” and “thereof”, respectively.
(Amount of customs duty to be reduced for goods exported for processing or repair)
Article 4.The amount of customs duty to be reduced as prescribed in Article 11 (Reduction of customs duty on goods exported for processing or repair) of the Act is the whole amount calculated pursuant to the provisions of that Article; provided, however, that if exported goods provided for in that Article (hereinafter in this Article referred to as “exported goods”) fall under those goods or products provided for in the proviso to item (x) of Article 14 (Exclusion from granting duty exemption to re-imported goods) of the Act, the amount of customs duty to be reduced is the amount obtained by multiplying the amount of customs duty to be levied on imported goods as provided for in Article 11 of the Act (i.e., the amount of customs duty which would be obtained had no customs duty been reduced under that Article) by the proportion of the amount of customs value of item (i) minus the amount of customs value of item (ii) to the customs value of the imported goods:
(i)customs value of exported goods had the exported goods been imported in the nature and shape at the time of their export permission;
(ii)customs value of imported goods which has been taken as a basis for calculating the amount of customs duty reduced, exempted, refunded or deducted for the exported goods pursuant to the provisions of Articles 17 to 20 of the Act (if the customs value exceeds that of the preceding item, the amount obtained by deducting the exceeding amount).
(Procedures for exportation of goods for processing or repair)
Article 5.When a person seeks to export goods for which reduction of customs duty is sought pursuant to the provisions of Article 11 (Reduction of customs duty on goods exported for processing or repair) of the Act, the person shall, at the time of their exportation, append to a written export declaration a supplementary note stating the fact that they are exported for processing or repair and the scheduled date and place of their importation and attach to that declaration a written declaration stating the matters as set forth in the following and a document certifying that they are exported for processing or repair, and shall obtain confirmation from the Director General of Customs with respect to the matters stated in the written export declaration:
(i)the nature and shape of the goods and other matters necessary for identification of the goods at the time of their re-importation;
(ii)details of processing or repair and, with respect to the processing, the reason why the processing is difficult to be performed in Japan;
(iii)basis for calculation of the declared value of the exported goods;
(iv)any other relevant matters.
(2)A person who seeks to export the goods referred to in the preceding paragraph shall, if the Director General of Customs indicates for identification of the goods at the time of their re-importation, take, at the time of their exportation, measures necessary for the customs to identify re-importation of the goods, including affixing any indication of marks to the goods.
(Procedures for reduction of customs duty on goods exported for processing or repair)
Article 5-2.A person who seeks reduction of customs duty pursuant to the provisions of Article 11 (Reduction of customs duty on goods exported for processing or repair) of the Act shall file with the Director General of Customs a written import declaration (or, in the case of specially declared goods, a written special declaration), accompanied by an export permit issued at the time of exportation or a customs certificate issued in lieu thereof, a document certifying processing or repair and a document stating the matters as set forth in the following:
(i)the marks, numbers, descriptions and quantities of the goods at the time of exportation and importation;
(ii)the customs value of the goods had they been imported in the nature and shape at the time of export permission;
(iii)the amount of customs duty to be reduced for the goods and the basis for calculation of the amount;
(iv)any other relevant matters.
(2)A person who seeks reduction of customs duty for specially declared goods pursuant to the provisions of Article 11 of the Act shall append to a written import declaration of the specially declared goods a supplementary note stating the fact of seeking reduction of customs duty for these goods pursuant to the provisions of that Article.
(Procedures for application for approval of extension of the period for re-importation)
Article 5-3.A person who seeks the approval of the Director General of Customs as referred to in Article 11 (Reduction of customs duty on goods exported for processing or repair) of the Act shall, within one year from the date of export permission of goods for which the approval is sought, file with the Director General of Customs who has given export permission for the goods a written application stating the descriptions and quantity of the goods, the scheduled date and place of their importation, the reason for seeking the approval and other relevant matters.
(Designation of feeds and raw materials for feeds)
Article 6.Feeds to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 13 (Reduction of, or exemption from customs duty on raw materials for manufacture) of the Act are mixed feeds unfit for purposes other than for animal feeding and meet the standard requirements prescribed by the Ministry of Finance Order or are feeds consisting of a single raw material and meet the standard requirements prescribed by the Ministry of Finance Order (hereinafter in this Article and in the next Article referred to as “unmixed feeds”), and raw materials to be prescribed by Cabinet Order, as provided for in that item are, in the case of mixed feeds, maize (corn), rye, powdered banana, sugar (limited to sugar the sucrose content of which corresponds, by weight in the dry state, to a polarimeter reading of 98.5° or more), molasses, manioc, and sliced and half-dried sweet potatoes (in the case of manioc or sliced and half-dried sweet potatoes, those in the form of powder or pellets are included) and in the case of unmixed feeds, maize (corn).
(Amount of customs duty to be reduced or exempted for raw materials for manufacture)
Article 6-2.The amount of customs duty to be reduced or exempted pursuant to the provisions of paragraph (1) of Article 13 (Reduction of, or exemption from customs duty on raw materials for manufacture) of the Act is the amount as specified in the right columns of the following table for each of the kinds of imported raw materials set forth in the middle columns thereof, used for manufacture of products as set forth in the left columns thereof:
| Products | Imported raw materials | Amount to be reduced or exempted |
| (i) mixed feeds | kaoliang and other grain sorghums, maize (corn), rye, powdered banana, sugar (limited to sugar the sucrose content of which corresponds, by weight in dry state, to a polarimeter reading of 98.5º or more), molasses, manioc or sliced and half-dried sweet potatoes (including powder or pellets of manioc and sliced and half-dried sweet potatoes) | whole amount |
| (ii) unmixed feeds | kaoliang and other grain sorghum or maize (corn) | whole amount |
| (iii) groundnut oil | groundnut | whole amount |
(2)If the proportion of the quantity of manufactured products to that of imported raw materials set forth in the table of the preceding paragraph is lower than the proportion deemed to be reasonable in consideration of manufacturing process, facilities or equipment of a factory and other circumstances, manufacture provided for in paragraph (1) of Article 13 of the Act is deemed not to have been performed for the quantity of imported raw materials corresponding to the shortfall in quantity of manufactured products.
(Procedures for application for approval of a manufacturing factory)
Article 6-3.A person who seeks approval of a manufacturing factory provided for in paragraph (1) of Article 13 (Reduction of, or exemption from customs duty on raw materials for manufacture) of the Act shall submit to the Director General of Customs having jurisdiction over the location of the factory a written application stating the matters as set forth in the following:
(i)the name, location, composition and total floor space of the factory;
(ii)the period of approval sought for the factory;
(iii)the descriptions of raw materials intended to be used at the factory while reduction of, or exemption from customs duty, as prescribed in paragraph (1) of Article 13 of the Act, being granted;
(iv)the means and plan of manufacture to be performed at the factory, using raw materials set forth in the preceding item and the descriptions of products to be manufactured.
(2)A written application referred to in the preceding paragraph shall be accompanied by a plan or drawing showing the location of the manufacturing factory for which the approval is sought and its vicinity; provided, however, that if the Director General of Customs finds that the plan or drawing is unnecessary to be accompanied, the plan or drawing found unnecessary may be omitted.
(Procedures for reduction of, or exemption from customs duty on raw materials for manufacture)
Article 7.A person who seeks reduction of, or exemption from customs duty pursuant to the provisions of paragraph (1) of Article 13 (Reduction of, or exemption from customs duty on raw materials for manufacture) of the Act shall, at the time of import declaration of raw materials for which reduction of, or exemption from customs duty is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating the descriptions and quantities of raw materials, the descriptions and estimated quantities of products to be manufactured therefrom, the name and location of the manufacturing factory for which approval has been given, the place where the raw materials are to be stored and the period required for manufacture.
(2)The import declaration of raw materials referred to in the preceding paragraph shall be made in the name of a manufacturer to whom approval provided for in paragraph (1) of Article 13 of the Act has been given.
(Procedures for use of raw materials for manufacture in combination with other raw materials of the same kind)
Article 8.A person who seeks approval of the Director General of Customs pursuant to the provisions of paragraph (4) of Article 13 (Use of raw materials for manufacture in combination with other raw materials of the same kind) of the Act shall, before using raw materials for manufacture (i.e., raw materials for manufacture provided for in paragraph (4) of Article 13 of the Act; hereinafter the same applies) in combination with other raw materials of the same kind, submit a written application stating the descriptions and quantities of these other raw materials to the Director General of Customs having jurisdiction over the location of the manufacturing factory where these other raw materials are to be used.
(2)When the Director General of Customs finds that a written application prescribed in the preceding paragraph is not necessary to be submitted each time the raw materials for manufacture are used in combination with other raw materials of the same kind, on the grounds of the nature of the raw materials for manufacture and other raw materials of the same kind, the manufacturing process and other circumstances, the written application may be submitted in a single consolidated form, covering the whole manufacture performed within a certain period. In this case, if the Director General of Customs finds that any of the matters specified in the preceding paragraph are unnecessary to be stated, the matters found unnecessary may be omitted.
(Notification and inspection at the time of completion of manufacture)
Article 9.A notification prescribed in paragraph (5) of Article 13 (Inspection at the time of completion of manufacture) of the Act shall be issued in a written form, stating the matters as set forth in the following, to the customs having jurisdiction over the place where the manufacturing factory is located:
(i)the descriptions and quantities of products and by-products manufactured from raw materials for manufacture;
(ii)the descriptions and quantities of raw materials for manufacture used, the name of the customs which has given the import permission, the date of the permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iii)when the raw materials for manufacture referred to in the preceding item have been used in combination with other raw materials of the same kind, the descriptions and quantities of the other raw materials and the date on which the approval prescribed in paragraph (4) of Article 13 of the Act was given with respect to use of the other raw materials;
(iv)the name and location of the manufacturing factory.
(2)A person who has performed the manufacture, using the raw materials for manufacture shall, if the manufacture has been performed at a manufacturing factory designated, at the time of approval of the manufacturing factory provided for in paragraph (1) of Article 13 (Reduction of, or exemption from customs duty on raw materials for manufacture) of the Act, by the Director General of Customs as a factory for which necessary inspection is to be conducted upon receipt of the notification provided for in the preceding paragraph, in consideration of the kinds of raw materials used and those of products manufactured therefrom, the means and period of manufacture and other circumstances, the person shall have the products inspected each time the Director General of Customs, upon receipt of the notification, considers necessary, whereas if the manufacture has been performed at other manufacturing factory, the person who has performed such manufacture shall have the products inspected at the time when the Director General of Customs considers necessary.
(3)When the inspection has been performed upon notification provided for in the preceding paragraph, the customs is to deliver a written result of products inspection to a person who has issued the notification.
(Procedures for application for approval of use, etc. of raw materials for manufacture for purposes other than for those intended)
Article 10.A person who seeks the approval of the Director General of Customs as referred to in the proviso to paragraph (6) of Article 13 (Use, etc. of raw materials for manufacture for purposes other than for those intended) of the Act shall file a written application stating the matters as set forth in the following with the Director General of Customs having jurisdiction over the location where the raw materials for manufacture for which the approval is sought are stored:
(i)the descriptions, quantities and values of the raw materials;
(ii)the name of the customs which has given import permission of the raw materials, the date of the import permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iii)the purpose of using the raw materials for which customs duty has been reduced or exempted, and the place where they are stored;
(iv)the reason for seeking approval.
(Procedures required when raw materials for manufacture, etc. have been lost or are to be destroyed)
Article 11.A person who has been granted reduction of, or exemption from customs duty pursuant to the provisions of paragraph (1) of Article 13 (Reduction of, or exemption from customs duty on raw materials for manufacture) of the Act (including a person to whom the raw materials for manufacture relating to the written notification referred to in the next Article have been transferred; hereinafter the same applies in this Chapter) shall, if the raw materials for manufacture or the products manufactured therefrom have been lost due to a disaster or for other unavoidable cause within a period specified in that paragraph, submit without delay to the Director General of Customs having jurisdiction over the location where the raw materials or products were stored a written notification stating the descriptions and quantities of the raw materials or products lost, the name of the customs which has given import permission of the raw materials, the date of the permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number) and the date and place of, and the cause for their loss; provided, however, that this does not apply if the products have been lost after having undergone the inspection provided for in paragraph (5) of Article 13 of the Act.
(2)A person who seeks approval of destruction provided for in the proviso to paragraph (7) of Article 13 (Loss, destruction, etc. of raw materials for manufacture, etc.) of the Act shall file with the Director General of Customs having jurisdiction over the location where the raw materials or products are stored a written application stating the descriptions and quantities of the raw materials or products to be destroyed, the place where they are stored, the name of the customs which has given import permission of the raw materials, the date of the permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number) and the date and time of, the means of, and the reason for the destruction.
(3)A person who seeks reduction of customs duty pursuant to the provisions of paragraph (1) of Article 10 (Reduction of customs duty due to deterioration or damage) of the Act, as applied mutatis mutandis pursuant to the proviso to paragraph (7) of Article 13 of the Act shall, before using the raw materials or products for which the reduction is sought for purposes other than for those specified in the items of paragraph (1) of Article 13 of the Act or before transferring the raw materials or products for use for purposes other than for those specified in these items, file with the Director General of Customs having jurisdiction over the place where the raw materials or products are stored a written application stating, in addition to the matters set forth in the items of paragraph (1) of Article 3, the place where the raw materials or products are stored, the name of the customs which has given import permission of the raw materials, the date of the permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number), and shall have these raw materials or products inspected by the customs.
(Notification when raw materials for manufacture are transferred)
Article 11-2.A person who has been granted reduction of, or exemption from customs duty pursuant to the provisions of paragraph (1) of Article 13 (Reduction of, or exemption from customs duty on raw materials for manufacture) of the Act shall, if the person seeks to transfer, within a period specified in that paragraph, the duty-reduced or duty-exempt raw materials for manufacture for use for the purpose specified in the items of that paragraph at other manufacturing factory approved by the Director General of Customs pursuant to the provisions of that paragraph, submit in advance to the Director General of Customs having jurisdiction over the place where the raw materials are stored a written notification stating the matters as set forth in the following, signed jointly by a person to whom the raw materials are to be transferred:
(i)the names and addresses of the transferor and transferee;
(ii)the descriptions and quantities of the raw materials and the amount of customs duty reduced or exempted;
(iii)the name of the customs which has given import permission of the raw materials, the date of the permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iv)the place where the raw materials are stored;
(v)the name and location of the manufacturing factory to which the raw materials are to be transferred;
(vi)the reason for the transfer.
(Obligation of keeping records concerning raw materials for manufacture)
Article 12.A person who has been granted reduction of, or exemption from customs duty pursuant to the provisions of paragraph (1) of Article 13 (Reduction of, or exemption from customs duty on raw materials for manufacture) of the Act shall keep books at each of manufacturing factories and state therein the matters as set forth in the following:
(i)the descriptions and quantities of raw materials for manufacture brought into the manufacturing factory, the date on which they were so brought, the name of the customs which has given the import permission, the date of the permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(ii)the descriptions and quantities of raw materials for manufacture used, or those of other raw materials of the same kind used in combination therewith and the date on which they were used;
(iii)the descriptions and quantities of products manufactured from raw materials for manufacture (hereinafter in this paragraph referred to as “products”) and those of by-products, and the date on which they were manufactured;
(iv)the descriptions and quantities of products or by-products which have undergone inspection provided for in paragraph (5) of Article 13 of the Act and the date of the inspection;
(v)the descriptions and quantities of raw materials for manufacture and products or by-products brought out of the manufacturing factory and the place to which, and the date on which they were brought out;
(vi)the descriptions and quantities of raw materials for manufacture and products or by-products, lost or destroyed, if any, in the manufacturing factory, and the date and place of, and the cause for their loss or destruction.
(2)If the Director General of Customs finds that the matters set forth in the items of the preceding paragraph are not necessary to be stated in consideration of the quantity of raw materials for manufacture, the duration of manufacture and other circumstances, the matters found unnecessary to be stated may be omitted.
(Application for exemption from customs duty)
Article 13.A person who seeks exemption from customs duty prescribed in Article 14 (Unconditional exemption from customs duty) of the Act with respect to goods for which a written import declaration is required to be filed, shall state in that declaration (or, in the case of specially declared goods, in a written special declaration) the fact of seeking such exemption for the goods.
(Designation of exposition, etc.)
Article 13-2.Expositions, fairs or other similar events to be prescribed by Cabinet Order, as provided for in item (iii)-3 of Article 14 (Unconditional exemption from customs duty on catalogs, etc. for exposition, etc.) of the Act are international expositions held under international conventions concerning international exhibitions, and expositions, fairs and other similar events hosted by an international organization, the Japanese or foreign government or local public entity, general incorporated association or general incorporated foundation and other equivalent expositions, fairs and events as may be prescribed by the Ministry of Finance Order.
(Designation of samples of extremely small value)
Article 13-3.Samples to be prescribed by Cabinet Order as those of extremely small value, as provided for in item (vi) of Article 14 (Unconditional exemption from customs duty on samples for soliciting orders) of the Act are those articles as set forth in the following (excluding liquors) if their total amount of customs value is not more than 5,000 yen:
(i)articles marked with indications of samples or other articles for which necessary measures have been taken to ensure that they are used as samples;
(ii)articles other than those set forth in the preceding item, packaged in a quantity appropriate to be served as samples or the customs value of which does not exceed, per piece (or, per package in the case of articles which cannot be counted in terms of number of pieces; hereinafter the same applies in this item), 1,000 yen (limited to one piece for the sample of the same kind and nature).
(Procedures for duty exemption required for importation of samples for soliciting orders)
Article 13-4.A person who seeks exemption from customs duty for specially declared goods pursuant to the provisions of item (vi) of Article 14 (Unconditional exemption from customs duty) of the Act shall append to a written import declaration of these goods a supplementary note stating the fact of seeking exemption from customs duty for these goods pursuant to the provisions of that item.
(Designation of labels exempted from customs duty)
Article 13-5.Labels to be exempted from customs duty pursuant to the provisions of item (vi)-2 of Article 14 (Unconditional exemption from customs duty on labels) of the Act are those issued for electric wire, electric appliances and other similar goods exported from Japan, by a competent organization guaranteeing their quality in the country of destination for the purpose of indicating that these goods meet the quality standards required in that country for the prevention of fire or for public safety.
(Accompanied goods for which unconditional exemption from customs duty is not granted)
Article 13-6.Goods to be prescribed by Cabinet Order, as provided for in item (vii) of Article 14 (Unconditional exemption from customs duty) of the Act are those as specified in the right columns of the following table for each of the categories of the imported goods as set forth respectively in the left columns thereof:
| Imported goods | Goods not granted unconditional exemption |
| (i) goods set forth in heading 10.06 of Appended Table of the Act | goods other than the imported goods falling under the following case: where the aggregate quantity of the quantity of goods imported by each importer and the quantity of goods imported, during one year preceding the date of that importation, by the importer for personal use, after having notified pursuant to the provisions of Article 35 (Notice of import quantity of rice) of the Act for Stabilization of Supply, Demand and Prices of Staple Food (Act No.113 of 1994), is not more than 100 kilograms (in Articles 16-3 and 16-4 referred to as “goods covered by duty exemption”) |
| (ii) goods set forth in headings 22.03 to 22.08, headings 24.01 to 24.03, subheadings 2404.11 and 2404.19 of Appended Table of the Act (in the case of goods set forth in subheading 2404.19-2, limited to filled glycerin, etc.) and other goods prescribed by the Ministry of Finance Order | goods other than the imported goods falling under the following case: where the quantity of goods imported by each importer is not more than the quantity prescribed for each of the imported goods by the Ministry of Finance Order |
| (iii) goods other than those set forth in the preceding two items (excluding personal items intended for personal use of an importer and goods prescribed by the Ministry of Finance Order as equipment necessary for professional use) | goods other than the imported goods falling under the following case: where the total value of imported goods calculated for each importer pursuant to the provisions of the Ministry of Finance Order is not more than the value to be prescribed by the Ministry of Finance Order within 200,000 yen |
(Household goods to be moved, for which unconditional exemption from customs duty is not granted)
Article 13-7.The preceding Article applies mutatis mutandis to goods prescribed by Cabinet Order, as provided for in item (viii) of Article 14 (Unconditional exemption from customs duty) of the Act. In this case, the term “importer” in the left column of item (iii) of the table of the preceding Article is deemed to be replaced with “importer or any member of the family”.
(Procedures for exemption from customs duty for unaccompanied goods or household goods to be moved)
Article 14.A person who, pursuant to the provisions of item (vii) or (viii) of Article 14 (Unconditional exemption from customs duty) of the Act, seeks exemption from customs duty for goods imported as unaccompanied goods provided for in that item shall, at the time of entry into Japan, file with the Director General of Customs a written declaration stating the descriptions and quantities of the goods, the scheduled date and place of importation and the place of shipment and obtain, from the Director General of Customs, confirmation of the fact that the declaration has been filed, and shall import these goods within six months from the person’s entry into Japan unless the Director General of Customs finds that there are special and unavoidable circumstances for failure to meet the time limit.
(2)The Director General of Customs, if a written declaration referred to in the preceding paragraph has been filed, states therein the fact that the declaration has been filed and returns it to the declarant.
(3)A person who imports the goods referred to in paragraph (1) shall, at the time of import declaration, submit to the Director General of Customs the written declaration which has been returned pursuant to the provisions of the preceding paragraph.
(Designation of re-imported containers exempted from customs duty)
Article 15.Containers (including goods of the similar kind; hereinafter the same applies in this Article and Articles 32 and 33) to be prescribed by Cabinet Order, as provided for in item (xi) of Article 14 (Exemption from customs duty on re-imported containers) of the Act are those as set forth in the following:
(i)cans, bottles, barrels, pots, boxes, bags or bobbins;
(ii)cylinders, containers and other similar goods, repetitively used for transportation of goods;
(iii)in addition to those set forth in the preceding two items, other containers designated by the Minister of Finance.
(Procedures for importation of goods exempted from customs duty for re-importation)
Article 16.A person who seeks exemption from customs duty pursuant to the provisions of item (x), (xi) or (xiv) of Article 14 (Unconditional exemption from customs duty) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs the export permit of the goods (or, in the case of specially declared goods, their export permit and import permit) or a customs certificate issued in lieu thereof; provided, however, that this does not apply if it is readily ascertainable from other documents that the goods fall under these items, or if the goods (limited to containers set forth in item (ii) of the preceding Article for which exemption from customs duty is sought pursuant to the provisions of item (xi) of that Article) are those exported by an authorized exporter (i.e., a person who has obtained the approval referred to in item (i) of paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Customs Act; hereinafter the same applies) and imported by an authorized importer (i.e., a person who has obtained the approval referred to in paragraph (1) of Article 7-2 (Special provisions for declaration) of the Customs Act; hereinafter the same applies).
(2)When, at the time of exportation, a document for duty refund provided for in paragraph (2) of Article 53-2 has been issued or returned pursuant to the provisions of that paragraph or a document provided for in paragraph (2) or (4) of Article 54-2 has been returned pursuant to the provision of that paragraph, with respect to goods to be exempted from customs duty pursuant to the provisions of item (x), (xi) or (xiv) of Article 14 of the Act, if, by the time of their importation, refund of customs duty (including reduction of the amount of customs duty prescribed in paragraph (5) of Article 19 of the Act) prescribed in paragraph (1) of Article 19 (Reduction of, exemption from or refund of customs duty, etc. on raw materials for manufacture of export goods) of the Act or exemption from customs duty prescribed in paragraph (1) of Article 19-2 (Exemption from, or refund of customs duty, etc. when products manufactured from duty-paid raw materials, etc. are exported) of the Act has not been made, a person who seeks exemption from customs duty for these goods, as prescribed in item (x), (xi) or (xiv) of Article 14 of the Act shall, at the time of import declaration of the goods, submit these documents issued or returned at the time of exportation to the Director General of Customs.
(3)A person who seeks exemption from customs duty for specially declared goods pursuant to the provisions of item (x), (xi) (excluding when these goods are those used repetitively for transportation of goods) or (xiv) of Article 14 of the Act shall append to a written import declaration of the specially declared goods a supplementary note stating the fact of seeking exemption from customs duty for the specially declared goods pursuant to the provisions of these items.
(Designation, etc. of duty-exempt appliances for persons with physical disabilities)
Article 16-2.Appliances and other equivalent goods exempted from customs duty pursuant to the provisions of item (xvi) of Article 14 (Exemption from customs duty on appliances, etc. for persons with physical disabilities) of the Act are those as set forth in the following:
(i)artificial limbs and artificial muscles (including parts and accessories thereof) for persons with physical disabilities, wheelchairs and urine containers to be attached thereto;
(ii)braille writers (limited to those of desk or pocket type), typewriters, watches and clocks, measures, thermometers and clinical thermometers for visually impaired persons;
(iii)in addition to those set forth in the preceding two items, appliances and other goods prescribed by the Ministry of Finance Order as those manufactured exclusively for use of persons with physical disabilities.
(2)Import declaration for appliances and other goods provided for in the preceding paragraph shall be made in the name of a person with physical disabilities or in the name of the Government, local public entities or social welfare corporations, managing the services provided for in item (iv) of paragraph (2) or item (iv)-2 or (v) of paragraph (3), of Article 2 (Definitions) of the Social Welfare Act (Act No. 45 of 1951); provided, however, that this does not apply if it is readily ascertainable from the structure and function of the goods that they are unlikely to be used for any other purposes.
(Designation of goods not appropriate for exemption from customs duty)
Article 16-3.Goods to be prescribed by Cabinet Order, as provided for in item (xviii) of Article 14 (Unconditional exemption from customs duty) of the Act are those as set forth in the following (excluding, in the case of goods set forth in item (i), goods eligible for duty exemption if they are regarded as those intended for personal use of importers and, in the case of goods set forth in items (ii) to (xvii), goods donated to persons domiciled in Japan if they are regarded as those intended for their personal use):
(i)goods set forth in heading 10.06 of the Appended Table of the Act;
(ii)goods set forth in heading 17.01 of the Appended Table of the Act;
(iii)goods set forth in subheading 1702.30-2-(1), 1702.40-2, 1702.60-2 or 1702.90-1, -2 or -5-(2)-A of the Appended Table of the Act;
(iv)goods set forth in subheading 2008.99-2-(1)-B-(c)-ii of the Appended Table of the Act;
(v)goods set forth in subheading 2106.90-2-(2)-A or -2-(2)-E-(a)-iii-(ii) of the Appended Table of the Act;
(vi)goods set forth in subheading 4202.11 or 4202.21 of the Appended Table of the Act;
(vii)goods set forth in subheading 4203.21 or 4203.29 of the Appended Table of the Act;
(viii)goods set forth in headings 61.01 to 61.10 of the Appended Table of the Act;
(ix)panty hose, tights and garments set forth in heading 61.11 of the Appended Table of the Act;
(x)goods set forth in headings 61.12 to 61.14 of the Appended Table of the Act;
(xi)goods set forth in subheading 6115.10-1 or subheadings 6115.21 to 6115.29 of the Appended Table of the Act;
(xii)goods set forth in subheading 6401.10-1 or 6401.92-1 of the Appended Table of the Act;
(xiii)goods set forth in subheading 6402.12-1 of the Appended Table of the Act;
(xiv)goods set forth in heading 64.03 of the Appended Table of the Act;
(xv)goods set forth in subheading 6404.19-1 or 6404.20-1 or -2 of the Appended Table of the Act;
(xvi)goods set forth in subheading 6405.10-1 of the Appended Table of the Act;
(xvii)goods set forth in subheading 6405.90-1-(1) or -1-(2)-A of the Appended Table of the Act;
(xviii)goods imported by a person entering Japan as accompanied goods at the time of entry into Japan or imported by that person as unaccompanied goods;
(xix)goods referred to in paragraph (1) of Article 14 (Exemption from customs duty on personal effects of passengers departing from Okinawa Prefecture) of the Temporary Customs Tariff Measures Act (Act No.36 of 1960) which have been purchased by the passengers referred to therein from the retailers referred to therein and subsequently imported by these passengers at the passenger terminal facilities, etc. referred to therein.
(Procedures for duty-exemption for rice)
Article 16-4.A person who seeks exemption from customs duty for goods set forth in heading 10.06 of the Appended Table of the Act pursuant to the provisions of item (vii), (viii) or (xviii) of Article 14 (Unconditional exemption from customs duty) of the Act shall, at the time of import declaration of the goods, submit to the Director General of Customs a document clarifying that they fall under those eligible for duty exemption.
(Procedures for importation of duty-reduced goods for re-importation)
Article 16-5.A person who seeks reduction of customs duty pursuant to the provisions of Article 14-2 (Reduction of customs duty for re-importation) of the Act shall file with the Director General of Customs a written import declaration of goods for which reduction of customs duty is sought (or, in the case of specially declared goods, a written special declaration), accompanied by an export or reshipment permit for these goods or a customs certificate issued in lieu thereof and a customs certificate of the amount of customs duty on these goods as set forth in the items of that Article.
(2)A person who seeks reduction of customs duty for specially declared goods pursuant to the provisions of Article 14-2 of the Act shall append to a written import declaration of these goods a supplementary note stating the fact that reduction of customs duty for these goods is sought pursuant to the provisions of that Article.
(Procedures for duty-exemption for marine products, etc. taken abroad)
Article 16-6.A person who seeks exemption from customs duty pursuant to the provisions of paragraph (1) of Article 14-3 (Reduction of, or exemption from customs duty on marine products, etc. taken abroad) of the Act shall, at the time of import declaration of goods for which the exemption is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document certifying that the goods are marine products taken abroad by a Japanese vessel which left Japan for fishing or products processed or manufactured on board the Japanese vessel.
(Designation, etc. of processed marine products)
Article 16-7.Products to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 14-3 (Reduction of, or exemption from customs duty on marine products, etc. taken abroad) of the Act are those products which require to be processed into marine products referred to in that paragraph or to be manufactured from the marine products, on board a Japanese vessel which left Japan for fishing and the nature and quantity of which can be identified at the time of importation (i. e., the nature and quantity before having undergone the processing or manufacturing) and which are specified by the Ministry of Finance Order.
(2)The amount of customs duty to be reduced pursuant to the provisions of paragraph (2) of Article 14-3 of the Act is the amount of customs duty to be levied on the imported products referred to in that paragraph, minus the amount of customs duty which, had the marine products been imported in the same nature and quantity as those of marine products before undergoing the processing or manufacturing, would be levied on the marine products (if any foreign goods other than the marine products have been used for the processing or manufacturing, these foreign goods are included; the same applies in the next paragraph).
(3)A person who seeks reduction of customs duty pursuant to the provisions of paragraph (2) of Article 14-3 of the Act shall, at the time of import declaration of products for which duty reduction is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating in detail the descriptions and quantities of the products, the descriptions, quantities and values of marine products in the state before undergoing processing or manufacturing, the amount of customs duty to be reduced and the basis for calculation of that amount, accompanied by a document certifying that the products have been obtained through processing or manufacturing carried out on board a Japanese vessel which left Japan for fishing.
(Designation of facilities managed by persons other than the Government and local public entities)
Article 17.The facilities managed by persons other than the Government and local public entities, to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes) of the Act are those as set forth in the following:
(i)schools provided for in Article 1 of the School Education Act (Act No. 26 of 1947) and schools provided for in paragraph (1) of Article 3 of supplementary provisions of that Act;
(ii)qualified centers for early childhood education and care provided for in paragraph (7) of Article 2 (Definitions) of the Act on Advancement of Comprehensive Service related to Education, Child Care, etc. of Preschool Children (Act No. 77 of 2006) and facilities qualified under paragraph (1) or (3) of Article 3 (Qualification of centers for early childhood education and care other than those mentioned above, etc.) of that Act (excluding centers falling under those set forth in the preceding item);
(iii)special schools or miscellaneous schools provided for in Article 124 or paragraph (1) of Article 134 of the School Education Act, designated by the Minister of Finance;
(iv)private museums provided for in paragraph (3) of Article 2 (Definitions) of the Museum Act (Act No. 285 of 1951), museums established by the National Museum of Nature and Science (Independent Administrative Agency) pursuant to the provisions of item (i) of Article 12 (Scope of services) of the Act on National Museum of Nature and Science, Independent Administrative Agency (Act No. 172 of 1999), museums of art established by the National Museum of Art (Independent Administrative Agency) pursuant to the provisions of item (i) of Article 11 (Scope of services) of the Act on National Museum of Art, Independent Administrative Agency (Act No. 177 of 1999), museums established by the National Institutes for Cultural Heritage (Independent Administrative Agency) pursuant to the provisions of item (i) of paragraph (1) of Article 12 (Scope of services) of the Act on National Institutes for Cultural Heritage, Independent Administrative Agency (Act No. 178 of 1999) and museums, museums of art, botanical gardens, zoological gardens and aquaria established by local independent administrative agencies pursuant to the provisions of item (vi) of Article 21 (Scope of services) of the Local Independent Administrative Act (Act No. 118 of 2003);
(v)Inter-University Research Institute provided for in paragraph (4) of Article 2 (Definitions) of the National University Corporation Act (Act No. 112 of 2003);
(vi)museums, show places, research institutes, laboratories and other similar facilities (excluding those set forth in the preceding two items), designated by the Minister of Finance.
(Procedures for application for designation of facilities)
Article 18.A headmaster of a special school or private miscellaneous school who seeks the designation referred to in item (iii) of the preceding Article shall submit to the Minister of Finance a written application stating its purpose, name, location, date of establishment, school regulations, admission capacity, facilities, expenses and management of the school.
(2)An administrator of facility seeking the designation referred to in item (vi) of the preceding Article shall submit to the Minister of Finance a written application stating the purpose, name, location, date of establishment, regulations, facilities, expenses and management of the facility.
(3)The written applications set forth in the preceding two paragraphs shall be submitted through the Director General of Customs having jurisdiction over the location of the facility covered by each of the applications.
(4)A headmaster of the school designated under item (iii) of the preceding Article or an administrator of the facility designated under item (vi) of that Article shall, if there is any change in the purpose, name, location or management of the school or facility, immediately submit to the Minister of Finance a written notification stating that fact through the Director General of Customs referred to in the preceding paragraph.
(Procedures for duty-exemption for specimens, articles for reference and articles for scientific research)
Article 19.A person who seeks exemption from customs duty pursuant to the provisions of item (i) of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating the descriptions, quantities and places of origin of these goods, the purpose, means and place of exhibition or use thereof, the fact whether duty exemption prescribed in that item was previously granted for goods identical with, or similar to these goods and, with respect to goods for academic research, the fact that they have been newly invented or the reason for difficulty in manufacturing them in Japan.
(2)Import declaration of the goods referred to in the preceding paragraph shall be made in the name of an administrator of the facility where the goods are to be exhibited or used, as provided for in item (i) of paragraph (1) of Article 15 of the Act (or, in the case of a school, in the name of its schoolmaster).
(Procedures for duty-exemption for gifts)
Article 20.A person who seeks exemption from customs duty pursuant to the provisions of items (ii) to (v) of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating the descriptions and quantities of these goods, and the purpose, means and place of use of these goods.
(2)The document referred to in the preceding paragraph shall be accompanied by a document certifying the fact that the goods concerned have been donated and, if the person who has been donated manages the facility provided for in item (iii) of paragraph (1) of Article 15 of the Act and is not the Government or local public entity, by a document certifying the fact that the facility is used for social welfare service, issued by the governor of the prefecture or the chief of the municipality where the facility is located.
(3)Import declaration of the goods referred to in paragraph (1) shall be made in the name of a person who has been donated.
(Designation, etc. of duty-exempt consumer goods)
Article 21.Expositions, etc. to be prescribed by Cabinet Order, as provided for in item (v)-2(c) of paragraph (1) of Article 15 (Exemption from customs duty on goods consumed at expositions, etc. for specific purposes) of the Act are those expositions, etc. that fall under the categories of events provided for in Article 1(a) (Definitions) of the Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events, and goods to be specified by Cabinet Order as those consumed at the expositions, etc. provided for in that item, are those goods specified in paragraph (1)(b) or (c) of Article 6 (Goods consumed at an event) of that Convention (including fuel oils and other goods designated by the Minister of Finance, consumed for the operation of any foreign goods displayed at the site (limited to the site permitted under paragraph (1) of Article 62-2 (Permission of a customs exhibition site) or paragraph (1) of Article 62-8 (Permission of an integrated customs area) of the Customs Act) of an international exposition held under a convention concerning international exhibitions, or of an exposition, fair or similar event held by an international organization, the Japanese or foreign government or local public entity, general incorporated association or general incorporated foundation).
(Procedures for duty-exemption for goods used at expositions, etc.)
Article 21-2.A person who seeks exemption from customs duty pursuant to the provisions of item (v)-2 of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating the descriptions, places of origin, values and quantities of these goods, the basis for calculation of the quantities, the purpose and means of using them, the name, duration and location of the exposition, etc. and the name of an organizer of the exposition, etc.
(2)Import declaration of the goods referred to in the preceding paragraph shall be made in the name of an exhibitor of the goods.
(Designation of duty-exempt instruments, etc. for safe landing and take-off, etc. of aircraft)
Article 22.Instruments, appliances and parts thereof to be designated by Cabinet Order, as provided for in item (viii) of paragraph (1) of Article 15 (Exemption from customs duty on instruments, etc. used for specific purposes, including for landing, take-off, etc. of aircraft) of the Act are those as set forth in the following:
(i)for ground installations:
(ii)for aircraft installations:
(iii)parts of the instruments, etc. set forth in the preceding two items;
(iv)in addition to those set forth in the preceding three items, articles newly invented or difficult to be produced in Japan, for use for safe landing, take-off or aviation of aircraft and specified by the Ministry of Finance Order.
Article 23.(Deleted)
(Procedures for duty-exemption with respect to duty-exempt instruments, etc. used for safe landing, take-off, etc. of aircraft)
Article 24.A person who seeks exemption from customs duty pursuant to the provisions of item (viii) of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating their descriptions and quantities, and the purpose, means and place of their use.
(2)Import declaration of the goods referred to in the preceding paragraph shall be made in the name of a person who uses these goods.
(Procedures for duty-exemption on goods to be moved, including automobiles, etc.)
Article 25.A person entering Japan, who seeks exemption from customs duty pursuant to the provisions of item (ix) of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought, file with the Director General of Customs a written application stating the descriptions, kinds and quantities of the goods, the purposes of their use and the place where they are to be mainly used, accompanied by a document certifying that they have already been used by that person or members of the family before the person’s entry into Japan (with respect to a vessel or aircraft, a document certifying that it has been used by that person or members of the family at least for one year before entry into Japan), and shall also present to the Director General of Customs a document certifying that the entry into Japan is for moving the residence to Japan.
(2)Import declaration of the goods referred to in the preceding paragraph shall be made in the name of a person entering Japan referred to in that paragraph.
(3)Article 14 applies mutatis mutandis to a person who seeks exemption from customs duty pursuant to the provisions of item (ix) of paragraph (1) of Article 15 of the Act for an automobile, vessel or aircraft imported as unaccompanied goods as provided for in that item. In this case, application of the preceding two paragraphs is not precluded.
(Designation of duty-exempt goods used for specific purposes under international conventions)
Article 25-2.Goods to be prescribed by Cabinet Order, as provided for in item (x) of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes under international conventions) of the Act are those as set forth in the following:
(i)goods falling under Note 13 to Section II of Part I of Schedule XXXVIII-Japan annexed to the Marrakesh Protocol to the General Agreement on Tariffs and Trade 1994 in Annex 1A to the Agreement Establishing the World Trade Organization;
(ii)goods falling under 3(a) of Article 8 of the Convention on Assistance in the Case of a Nuclear Accident or Radiological Emergency (in Article 25-4 referred to as “the Convention on Assistance in the Case of a Nuclear Accident, etc.”);
(iii)goods falling under 3 of Article 18 of the Agreement Among the Government of Canada, the Governments of Member States of the European Space Agency, the Government of Japan, the Government of the Russian Federation, and the Government of the United States of America concerning Cooperation on the Civil International Space Station;
(iv) goods falling under 1 of Article 13 of the Agreement between the Government of Japan and the European Atomic Energy Community for the Joint Implementation of the Broader Approach Activities in the Field of Fusion Energy Research.
（条約の規定による特定用途免税貨物の免税の手続）
Article 25-3.A person who seeks exemption from customs duty pursuant to the provisions of item (x) of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating the matters as set forth in the following; provided, however, that if the Director General of Customs finds that any of these matters are unnecessary to be stated, matters found unnecessary to be stated may be omitted:
(i)the descriptions, types, quantities and values of the goods;
(ii)the name of a manufacturer and the place of manufacture of the goods;
(iii)the purpose of using the goods and the place where they are to be used.
(2)Import declaration of the goods referred to in the preceding paragraph shall be made in the name of a person who uses the goods.
(Keeping of Books, etc.)
Article 25-4.Goods to be prescribed by Cabinet Order, as provided for in item (x) of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes under international conventions) of the Act are those as set forth in the following:
(i)the descriptions, types and quantities of the goods;
(ii)the values or quantities of the goods to be taken as a basis for duty assessment, as stated in the import permit or written special declaration, of the goods and the amount of customs duty exempted;
(iii)the name of the customs which has given import permission of the goods, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iv)the date on which the goods were brought into the place of business and the date on which they were used for the purpose for which duty exemption has been granted;
(v)the place where the goods were used.
(Notification, etc. of use for purposes other than for those specified, of duty-exempt goods to be used for specific purposes)
Article 26.A person (including a person who has been transferred goods under paragraph (5); hereinafter the same applies in this Article) who has been granted exemption from customs duty pursuant to the provisions of the items of paragraph (1) of Article 15 (Exemption from customs duty on goods used for specific purposes) of the Act, if the person seeks, within the period specified in that paragraph, to use the duty-exempt goods or to transfer them for use for purposes other than for those specified in these items, shall submit in advance to the Director General of Customs having jurisdiction over the place where they are stored a written notification stating the descriptions and quantities of the goods, the name of the customs which has given import permission, the date of import permission, the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number), the new purpose for which they are to be used and the scheduled date of the use or the address and name of a person to whom they are to be transferred and the scheduled date of the transfer; provided, however, that this does not apply if they have undergone inspection provided for in the next paragraph.
(2)A person who seeks reduction of customs duty pursuant to the provisions of paragraph (1) of Article 10 (Reduction of customs duty due to deterioration or damage) of the Act, as applied mutatis mutandis pursuant to the proviso to paragraph (2) of Article 15 (Use of goods for purposes other than for those specified due to deterioration or damage, etc.) of the Act shall, before using the goods for which duty reduction is sought or transferring the goods for use for purposes other than for those set forth in the items of paragraph (1) of Article 15 of the Act, file with the Director General of Customs having jurisdiction over the place where the goods are stored, a written application stating, in addition to the matters set forth in the items of paragraph (1) of Article 3, the name of the customs which has given import permission of the goods, the date of import permission, the number of import permit, the new purpose for which they are to be used, the scheduled date of, and the reason for the new use, the address and name of a person to whom they are to be transferred, and the date of, and the reason for the transfer, and shall have the goods inspected by the customs.
(3)A person who has been granted exemption from customs duty pursuant to the provisions of the items of paragraph (1) of Article 15 of the Act, if the person seeks to change, within the period provided for in that paragraph, the place where duty-exempt goods are to be used, shall notify that fact to the Director General of Customs having jurisdiction over the place where they are stored.
(4)The Director General of Customs, if it is necessary in order to verify whether goods exempted from customs duty pursuant to the provisions of the items of paragraph (1) of Article 15 of the Act are actually used for the purpose set forth in these items, may request a person who has been granted the exemption to submit a report on their use.
(5)If a person who has been granted exemption from customs duty pursuant to the provisions of items (i) to (v)-2, (viii) and (x) of paragraph (1) of Article 15 of the Act seeks to transfer, within the period provided for in that paragraph, duty-exempt goods for use for the purposes set forth in these items, the person shall in advance submit to the Director General of Customs having jurisdiction over the place where the goods are stored, a written notification, jointly signed by a person who is to be so transferred, stating the matters as set forth in the following. In this case, notification prescribed in paragraph (3) may be omitted:
(i)the names and addresses of the transferor and transferee;
(ii)the descriptions and quantities of the goods and the amount of customs duty exempted;
(iii)the name of the customs which has given import permission of the goods, the date of import permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iv)the purpose for which customs duty on the goods has been exempted and the place of using the goods;
(v)the reason for the transfer;
(vi)the purpose, means and place of using the goods after the transfer.
(Designation of officials of an embassy, legation, etc.)
Article 27.The officials to be designated by Cabinet Order, as provided for in item (iv) of paragraph (1) of Article 16 (Exemption from customs duty on goods for diplomats, etc.) of the Act are those officials deemed to be in the positions corresponding to or equivalent to the positions in Japanese diplomatic establishments abroad, as set forth in the following:
(i)counselor, first, second or third secretary and attache, of an embassy or legation;
(ii)consul general, consul and vice consul, of a consulate general or consulate;
(iii)attache, assistant attache and chancellor, of an embassy, legation, consulate general or consulate.
(Application for exemption from customs duty)
Article 27-2.With respect to goods for which a written import declaration is required to be filed, a person who seeks exemption from customs duty for these goods pursuant to the provisions of paragraph (1) of Article 16 (Exemption from customs duty on goods for diplomats, etc.) of the Act shall state in that written import declaration the fact of seeking the duty-exemption.
(Designation of goods for diplomats, etc. for which customs duty is collected when they are used for purposes other than for those intended)
Article 28.Goods to be designated by Cabinet Order, as provided for in paragraph (2) of Article 16 (Exemption from customs duty on goods for diplomats, etc.) of the Act are those as set forth in the following:
(i)automobiles;
(ii) Goods to be prescribed by Cabinet Order, as provided for in subheading 2106.90-2-(2)-E-(b)-iii-(ii)-II-(I) of the Appended Table of the Act are sorbitol and esters of fatty acids with glycerol, and the preparation to be prescribed by Cabinet Order, as provided for in subheading 2106.90-2-(2)-E-(b)-iii-(ii)-II-(I) of that Table is either of the preparation as set forth in the following:
(Cases in which customs duty is not collected with respect to goods for diplomats, etc. used for purposes other than for those intended)
Article 29.If any foreign Ambassador, Minister or other envoy of the equivalent standing sent to Japan, any officials in a position corresponding to or equivalent to the position set forth in the items of Article 27, or any members of the family continue to use in Japan the goods referred to in the preceding Article for personal purposes after having left the position within the period specified in paragraph (2) of Article 16 (Use of goods for diplomats, etc. for purposes other than for those intended) of the Act, customs duty to be levied on these goods is not collected pursuant to the provisions of that paragraph.
(Procedures for reduction of customs duty due to deterioration or damage when goods for diplomats, etc. are used for purposes other than for those intended)
Article 30.A person who seeks reduction of customs duty pursuant to the provisions of paragraph (1) of Article 10 (Reduction of customs duty due to deterioration or damage) of the Act, as applied mutatis mutandis pursuant to the proviso to paragraph (2) of Article 16 (Use of deteriorated or damaged goods for diplomats, etc. for purposes other than for those intended) of the Act shall, before goods for which duty exemption is sought are used for purposes other than for those set forth in the items of paragraph (1) of Article 16 of the Act, file with the Director General of Customs having jurisdiction over the place where they are stored a written application stating, in addition to the matters set forth in the items of paragraph (1) of Article 3, the kind of these goods, the name of the customs which has given import permission, the date of import permission, the number of import permit, the new purpose for which they are sought to be used, and the scheduled date of, and the reason for using them for the new purpose.
(Designation of duty-exempt goods used for processing)
Article 31.Goods to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 17 (Exemption from customs duty for re-exportation, of goods used for processing) of the Act are those as set forth in the following:
(i)products imported for carving, cloisonne, inlaying, enameling, coating, picture painting, designing, sound recording, image recording, coloring or printing, or metal plating;
(ii)ceramics imported for glazing picture or design;
(iii)yarns, threads, twines, etc., fabrics and the products thereof, imported for scouring, bleaching, raising, dyeing or twisting;
(iv)fabrics and the products thereof, imported for drawnwork, linking (or darning), embroidery or hemming;
(v)furskins, hides and skins, imported for tanning, coloring, lining or other processing;
(vi)goods imported for simple fixing with, pasting on, or enclosing in goods to be exported, or for packaging of goods to be exported;
(vii)goods imported for developing sensitized film, grinding and similar simple processing of synthetic precious stone (the processing is limited to such an extent that the imported goods are readily identifiable at the time of their re-exportation) or imported for use as materials for the processing;
(viii)in addition to those set forth in the preceding items, goods designated by the Minister of Finance as those found to be necessary for promoting the processing trade.
(Designation of duty-exempt containers for imported goods)
Article 32.Containers to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 17 (Exemption from customs duty for re-exportation, of containers for imported goods) of the Act are those as set forth in the following:
(i)cylinders, containers and other similar goods, used repetitively for transportation of goods;
(ii)bobbins used as containers at the time of importation of goods;
(iii)in addition to those set forth in the preceding two items, goods used as containers at the time of importation of goods and designated by the Minister of Finance.
(Designation of duty-exempt containers used for export goods)
Article 33.Goods to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (1) of Article 17 (Exemption from customs duty for re-exportation, of goods used as containers for export goods) of the Act are those as set forth in the following:
(i)cans, bottles, barrels, pots, boxes, bags or bobbins, used as containers at the time of exportation of goods;
(ii)cylinders, containers and other similar goods, used repetitively for transportation of goods;
(iii)in addition to those set forth in the preceding two items, goods used as containers at the time of exportation of goods and designated by the Minister of Finance.
(Designation, etc. of duty-exempt personal effects brought by a person temporarily entering Japan)
Article 33-2.Goods to be prescribed by Cabinet Order, as provided for in item (x) of paragraph (1) of Article 17 (Exemption from customs duty for re-exportation, of personal effects brought by a person temporarily entering Japan) of the Act are jewels, cameras, typewriters and other goods found by the customs to be appropriate for duty-exemption in consideration of the period of stay in Japan of the person entering Japan, the nature and quantity of the import goods and other circumstances.
(2)A person who, pursuant to the provisions of paragraph (1) of Article 17 of the Act, seeks exemption from customs duty for goods set forth in the preceding paragraph, if the customs indicates that it is necessary for identification of the goods at the time of their re-exportation, shall take, at the time of their importation, necessary measures in order for the customs to identify their re-exportation, including registration of their numbers, sealing or marking.
(Designation of duty-exempt goods for re-exportation under the provisions of conventions)
Article 33-3.Goods to be prescribed by Cabinet Order, as provided for in item (xi) of paragraph (1) of Article 17 (Duty-exempt goods for re-exportation under the provisions of conventions) of the Act are those as set forth in the following items, and the period to be prescribed for these goods as provided for in that paragraph is the period as specified in each of these items for the category of goods as set forth respectively therein; provided, however, that duty exemption is granted on a reciprocal basis to the goods of a country which has entered a reservation with respect to the convention set forth in these items:
(i)(samples imported under Article 3 (Temporary importation of duty-exempt samples) and advertising films imported under Article 5 (Temporary importation of duty-exempt advertising films), of the International Convention to Facilitate the Importation of Commercial Samples and Advertising Material: one year;
(ii)tourist publicity documents and material imported under Article 3 (Temporary importation of duty-exempt tourist publicity documents and material) of the Additional Protocol to the Convention concerning Customs Facilities for Touring, relating to the Importation of Tourist Publicity Documents and Material: one year;
(iii)welfare material for crew members imported under Article 5 (Temporary importation of duty-exempt welfare material used at welfare facilities) of the Customs Convention concerning Welfare Material for Seafarers: six months;
(iv)(goods imported under Article 2 (Temporary admission of goods intended for display, etc.) of the Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events: one year;
(v)professional equipment imported under Article 2 (Temporary admission of professional equipment) of the Customs Convention on the Temporary Importation of Professional Equipment: one year.
(Procedures for exemption from customs duty on re-exported goods)
Article 34.A person who seeks exemption from customs duty pursuant to the provisions of paragraph (1) of Article 17 (Exemption from customs duty for re-exportation) of the Act shall, at the time of import declaration of goods for which exemption from customs duty is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating the descriptions and quantities of the goods, the purpose of importation and the scheduled date and place of exportation, and the place where they are to be used.
(2)A person who seeks exemption from customs duty for specially declared goods pursuant to the provisions of paragraph (1) of Article 17 of the Act shall append to a written import declaration of the specially declared goods a supplementary note stating the fact of seeking duty-exemption for these goods pursuant to the provisions of that paragraph.
(3)The preceding two paragraphs do not apply if the goods for which exemption from customs duty is sought pursuant to the provisions of item (ii) or (iii) of paragraph (1) of Article 17 of the Act (limited to containers set forth in item (i) of Article 32 or item (ii) of Article 33) are those imported by an authorized importer and exported by an authorized exporter.
(Mutatis mutandis application of provisions when goods exempted from customs duty for re-exportation are imported as unaccompanied goods)
Article 35.Article 14 applies mutatis mutandis to a person who seeks duty exemption from customs duty pursuant to the provisions of item (x) of paragraph (1) of Article 17 (Exemption from customs duty for re-exportation, of personal effects brought by a person temporarily entering Japan) of the Act with respect to automobiles, vessels, aircraft and goods prescribed in paragraph (1) of Article 33-2, imported as unaccompanied goods. In this case, application of paragraph (1) of the preceding Article is not precluded.
(Procedures for importation of duty-exempt goods for re-exportation)
Article 36.A person who seeks exemption from customs duty pursuant to the provisions of item (i) of paragraph (1) of Article 17 (Exemption from customs duty for re-exportation) of the Act shall append to a written import declaration of goods for which exemption from customs duty is sought (or, in the case of specially declared goods, a written special declaration) a supplementary note stating the type of processing and the name and address of a person who performs the processing.
(Notification of use, etc. of duty-exempt goods for re-exportation for purposes other than for those intended)
Article 37.A person who has been granted exemption from customs duty pursuant to the provisions of the items of paragraph (1) of Article 17 (Exemption from customs duty for re-exportation) of the Act, if the person uses the duty-exempt goods for purposes other than for those set forth in these items within the period specified in that paragraph, shall in advance submit to the Director General of Customs having jurisdiction over the place where the goods are stored a written notification stating the descriptions and quantities of the goods, the name of the customs which has given import permission, the date of import permission, the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number), and the new purpose for which the goods are to be used and the scheduled date of such use.
(2)Paragraph (4) of Article 26 applies mutatis mutandis to the goods referred to in the preceding paragraph.
(Procedures for application for approval of extension of period for re-exportation)
Article 37-2.A person who seeks the approval of the Director General of Customs referred to in paragraph (1) of Article 17 (Exemption from customs duty for re-exportation) of the Act shall, within one year from the date of import permission of the goods for which the approval is sought (or, with respect to goods set forth in item (iii) of Article 33-3, within the period specified in that item), file with the Director General of Customs who has given import permission for the goods a written application stating the descriptions and quantities of the goods, the scheduled date and place of exportation, the reason for seeking the approval and other relevant matters.
(Mutatis mutandis application of provisions when duty-exempt goods for re-exportation have been lost or are to be destroyed)
Article 38.The main clause of paragraph (1) of Article 11 applies mutatis mutandis when goods exempted from customs duty pursuant to the provisions of paragraph (1) of Article 17 (Exemption from customs duty for re-exportation) of the Act have been lost, within the period provided for in that paragraph, due to a disaster or for other unavoidable cause; paragraph (2) of Article 11 applies mutatis mutandis when these goods are sought to be destroyed within that period; and paragraph (3) of Article 11 applies mutatis mutandis when duty reduction is sought pursuant to the provisions of the proviso to paragraph (7) of Article 13 (Cases in which raw materials for manufacture have been lost, destroyed, etc.) of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 17 (Reduction of customs duty due to deterioration or damage, etc. when goods are used for purposes other than for those intended) of the Act.
(Procedures for exportation of duty-exempt goods for re-exportation)
Article 39.A person who seeks to export duty-exempt goods pursuant to the provisions of paragraph (1) of Article 17 (Exemption from customs duty for re-exportation) of the Act within a period provided for in that paragraph shall, at the time of export declaration, submit to the Director General of Customs the import permit of the goods or customs certificate issued in lieu thereof. In this case, if the goods have undergone any processing after importation, the import permit or customs certificate shall be accompanied by a certificate of processing prepared by a person who has performed the processing.
(2)When the goods referred to in the preceding paragraph have been exported, the Director General of Customs shall state in the import permit or customs certificate issued in lieu thereof, as referred to in the preceding paragraph, the fact of their exportation (or, if the exported goods are part of goods stated in the import permit or customs certificate or part of the goods undergone the processing, the fact that part of goods have been exported and the details of the goods so exported) and shall deliver it to a person who has made the export declaration.
(3)The preceding two paragraphs do not apply if goods for which exemption from customs duty has been granted pursuant to the provisions of item (ii) or (iii) of paragraph (1) of Article 17 of the Act (limited to containers set forth in item (i) of Article 32 or item (ii) of Article 33; the same applies in the proviso to the next paragraph) are those imported by an authorized importer and exported by an authorized exporter.
(4)A person who seeks to issue a notification prescribed in paragraph (3) of Article 17 of the Act shall, within one month from the date on which the import permit or customs certificate provided for in paragraph (2) is delivered (if paragraph (2) is not applicable pursuant to the provisions of the preceding paragraph, the date on which export permission of the exported goods referred to in that paragraph (hereinafter referred to as “re-exported goods” in this paragraph) is given), submit to the Director General of Customs who has given import permission for the re-exported goods a written notification stating the matters as set forth in the following, and shall, except where paragraph (2) is not applicable pursuant to the provisions of the preceding paragraph, submit, at the time of the notification, to the Director General of Customs the import permit or customs certificate issued in lieu thereof, delivered pursuant to the provisions of paragraph (2); provided, however, that if the re-exported goods (limited to those exempted from customs duty pursuant to the provisions of item (ii) or (iii) of paragraph (1) of that Article) are those imported by an authorized importer and exported by an authorized exporter, the matters found by the Director General of Custom unnecessary to be stated in that written notification may be omitted:
(i)the description and quantity of re-exported goods;
(ii)the date of import permission and number of import permit, of re-exported goods;
(iii)the name of the customs which has given export permission of re-exported goods, the date of the exportation, the number of export permit and the date of the delivery prescribed in paragraph (2).
Article 40.(Deleted)
(Mutatis mutandis application of provisions concerning duty-exempt goods for re-exportation)
Article 41.Paragraphs (1) and (2) of Article 34, Article 38 and the first sentence of paragraph (1), paragraphs (2) and the main clause of paragraph (4), of Article 39 apply mutatis mutandis to goods for which customs duty is reduced pursuant to the provisions of paragraph (1) of Article 18 (Reduction of customs duty for re-exportation) of the Act.
Articles 42 to 46Deleted.
(Extent of reduction of, or exemption from customs duty on raw materials for manufacturing export goods)
Article 47.Goods for which customs duty is exempted pursuant to the provisions of paragraph (1) of Article 19 (Reduction of, or exemption from customs duty on raw materials for manufacture of export goods) of the Act are the imported raw materials set forth in the right columns of the following table, used for the manufacture of the export goods set forth in the left columns thereof:
| Export goods | Imported raw materials |
| (i) products of alloy containing lead and antimony (limited to those prescribed by the Ministry of Finance Order) | unwrought lead (excluding alloy) |
| (ii) fish and seafood in cans, bottles or pots | cotton seed oil |
| (iii) sodium glutamate | soya bean oil cake, manioc starch, sago starch or molasses |
| (iv) refined sugar, rock sugar or cube sugar | sugar |
| (v) starch caramel or sugar caramel | manioc starch, sago starch or sugar |
| (vi) lysine | molasses |
| (vii) refined sugar | manioc starch, sago starch or potato starch |
| (viii) in addition of those set forth in the preceding items, export goods for which the kind and quantity of raw materials used are readily ascertainable in consideration of the production yield, etc. of the raw materials used and which are approved by the Director General of Customs as those unsuitable for manufacture at a customs factory for the reason that exportation does not take place on a continuous basis, etc. | imported raw materials approved by the Director General of Customs as those used for manufacture of the export goods |
(2)Goods for which customs duty is reduced pursuant to the provisions of paragraph (1) of Article 19 of the Act are the imported raw materials set forth in the middle columns of the following table, used for manufacture of the export goods set forth in the left columns thereof, and the rate of customs duty to be levied on the imported raw materials is reduced to the rate set forth respectively in the right columns thereof:
| Export goods | Imported raw materials | Rate of customs duty |
| (i) sodium glutamate | wheat flour | 12.5% |
| (ii) vitamin C and derivatives thereof (including preparations which contain 95% or more by weight thereof; referred to as “vitamin C, etc.” in Article 48) | manioc starch, sago starch or potato starch | 2.5% |
| (iii) crystallized glucose | manioc starch, sago starch or potato starch | 2.5% |
| (iv) erythorbic acid and derivatives thereof (referred to as “erythorbic acid, etc.” in Article 48) or sorbitol | manioc starch, sago starch or potato starch | 2.5% |
(Procedures for approval of exemption from customs duty on raw materials for manufacturing export goods)
Article 47-2.A person who seeks the approval referred to in item (viii) of the table of paragraph (1) of the preceding Article shall submit to the Director General of Customs with whom an import declaration is filed a written application stating the matters as set forth in the following, accompanied by a written application referred to in paragraph (1) of Article 6-3, as applied mutatis mutandis pursuant to Article 49:
(i)the descriptions and quantities of export goods for which the approval is sought and of imported raw materials of the export goods and the value of the raw materials;
(ii)the rate of production yield when export goods are manufactured from the imported raw materials and the basis for its calculation;
(iii)the scheduled date and place of importation of the raw materials;
(iv)the scheduled date and place of exportation of the export goods;
(v)the name and location of a manufacturing factory where the manufacture is to be conducted;
(vi)the reason for seeking the approval.
(Quantity deemed to be that of raw materials for manufacturing export goods when raw materials of the same kind are used in combination therewith)
Article 48.When products have been manufactured pursuant to the provisions of paragraph (3) of Article 19 (Mixed use of raw materials of the same kind) of the Act, using raw materials for manufacture of export goods (i.e., the raw materials for manufacturing export goods provided for in paragraph (3) of Article 19 of the Act; hereinafter the same applies) in combination with other raw materials of the same kind, if these products have been exported, the quantity of raw materials for manufacturing export goods deemed to have been used for manufacture of the export goods is as set forth in the following:
(i)with respect to raw materials set forth in item (i) of the table of paragraph (1) of Article 47, a quantity of raw materials containing lead in a quantity equivalent to that contained in the export goods set forth in that item;
(ii)with respect to cotton seed oil, a quantity of cotton seed oil equivalent to that of cotton seed oil contained in cans, bottles or pots of fish and seafood;
(iii)with respect to soya bean oil cake or wheat flour, a quantity of soya bean oil cake or wheat flour containing crude protein in a quantity equivalent to that of crude protein necessary for manufacture of sodium glutamate;
(iv)with respect to manioc starch or sago starch, a quantity of manioc starch or sago starch containing dried starch in a quantity equivalent to that of dried starch necessary for manufacture of sodium glutamate, starch caramel, refined glucose, vitamin C, etc., crystallized glucose, erythorbic acid, etc. or sorbitol;
(v)with respect to molasses, a quantity of molasses containing sugar the total quantity of which (i.e., the weight of sugar content calculated as sucrose; hereinafter the same applies in this item) is equivalent to that of the total quantity of sugar necessary for manufacture of sodium glutamate or lysine;
(vi)with respect to sugar, a quantity of sugar containing sucrose in a quantity equivalent to that of sucrose contained in refined sugar, rock candy or cube sugar (i.e., a quantity of sucrose calculated by treating the ratio of the figure representing the degree of polarization of refined sugar, rock candy or cube sugar to hundred as the percentage of sucrose contained in the refined sugar, rock candy or cube sugar; hereinafter the same applies in this Article);
(vii)with respect to potato starch, a quantity of potato starch containing dried starch in a quantity equivalent to that of dried starch necessary for manufacture of refined glucose, vitamin C, etc., crystallized glucose, erythorbic acid, etc. or sorbitol;
(viii)with respect to raw materials used for manufacture of export goods with the approval of the Director General of Customs referred to in item (viii) of the table of paragraph (1) of Article 47, a quantity of raw materials deemed to have been used for manufacture of the export goods, based on the rate of production yield, etc. of the raw materials approved by the Director General of Customs.
(2)For the purpose of calculation of the quantity of sucrose contained in refined sugar, rock sugar or cube sugar provided for in item (vi) of the preceding paragraph, if the degree of polarization is 99.5° or more, its total quantity is deemed to be that of sucrose, and if the degree of polarization is less than 99.5°, the quantity of sucrose contained, plus the quantity equivalent to 95% of the invert sugar contained is deemed to be that of sucrose.
(Mutatis mutandis application of the provisions concerning raw materials for manufacture)
Article 49.Articles 6-3 to 12 (excluding item (iii) of paragraph (1) of Article 9) apply mutatis mutandis to raw materials for which customs duty is reduced or exempted pursuant to the provisions of paragraph (1) of Article 19 (Reduction of, exemption from or refund of customs duty, etc. on raw materials for manufacture of export goods) of the Act and to export goods manufactured from these raw materials (including raw materials deemed to be those for manufacturing export goods pursuant to the provisions of paragraph (3) of that Article). In this case, the term “, composition and total floor space” in item (i) of paragraph (1) of Article 6-3 is deemed to be replaced with “and composition”; the term “raw materials for manufacture used, or those of other raw materials of the same kind used in combination therewith” in item (ii) of paragraph (1) of Article 12 is deemed to be replaced with “raw materials for manufacture used”, and with respect to the procedures relating to item (viii) of the table of paragraph (1) of Article 47, the term “to the Director General of Customs having jurisdiction over the location of the factory a written application stating the matters as set forth in the following” in paragraph (1) of Article 6-3 is deemed to be replaced with “to the Director General of Customs with whom an import declaration for the raw materials for which duty exemption is sought pursuant to the provisions of paragraph (1) of Article 19 of the Act is to be filed” and the term “having jurisdiction over the location of the manufacturing factory where these other raw materials are to be used” in paragraph (1) of Article 8 is deemed to be replaced with “with whom the import declaration is filed for these raw materials”.
(Special provisions for notification and inspection when manufacture from raw materials for manufacturing export goods has been completed)
Article 50.A person who issues a notification prescribed in paragraph (1) of Article 9, as applied mutatis mutandis pursuant to the preceding Article may, at the time of export declaration of the goods concerned, issues the notification referred to in that paragraph to the customs to which the export declaration is made if approval has been given by the Director General of Customs in advance. In this case, inspection provided for in paragraph (2) of Article 9, as applied mutatis mutandis pursuant to the preceding Article is to be conducted at the time of inspection of the export goods as provided for in Article 67 (Export or import permission) of the Customs Act, and the written result of products inspection referred to in paragraph (3) of Article 9 is not required to be delivered.
(Simplified procedures for a designated manufacturing factory)
Article 50-2.With respect to a manufacturing factory of export goods set forth in items (i) to (vii) of the table of paragraph (1) of Article 47 and of export goods set forth in the items of the table of paragraph (2) of that Article, if these goods are continuously exported and if the Director General of Customs having jurisdiction over the manufacturing factory finds that there is no difficulty in enforcing customs control and hence designation is given to that factory, the notification referred to in paragraph (1) of Article 9, as applied mutatis mutandis pursuant to Article 49 may be replaced by submitting, on a monthly basis, by the 10th day of the month following the month in question, a written report stating matters equivalent to those set forth in the items of paragraph (1) of Article 49-2 (Procedures for reporting associated with a designated customs factory) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954). In this case, the provisions of Article 49 relating to the mutatis mutandis application of Article 9 and the preceding and next Articles do not apply.
(2)When the Director General of Customs designates a manufacturing factory under the preceding paragraph, the Director General of Customs may lay down rules necessary for customs control with respect to the procedures for importation of raw materials of the export goods and for exportation of the export goods and also with respect to preservation of the documents concerned, and the manufacturing factory so designated shall follows the rules so laid down.
(Procedures for exportation of products manufactured from raw materials for manufacturing export goods)
Article 51.A person who seeks to export goods manufactured from raw materials for manufacturing export goods within the period provided for in the second sentence of paragraph (1) of Article 19 (Reduction of, or exemption from customs duty on raw materials for manufacture of export goods) of the Act shall, at the time of export declaration, submit to the Director General of Customs an import permit of the raw materials or customs certificate issued in lieu thereof (or, in the case of specially declared goods, a document proving that a written special declaration has been filed; the same applies in the next paragraph) and a written result of products inspection delivered pursuant to the provisions of paragraph (3) of Article 9, as applied mutatis mutandis pursuant to Article 49 (or, in the case of a person to whom the preceding Article applies, a document concerning the notification referred to in that Article).
(2)The Director General of Customs, if goods set forth in the preceding paragraph have been exported, states in the import permit referred to in that paragraph or in the customs certificate issued in lieu thereof the fact that they have been exported (or, if goods exported represent part of the goods manufactured by using raw materials for manufacturing export goods stated in the import permit or in the customs certificate, the fact that part of goods have been exported and the details of the part so exported), and shall return the import permit or the customs certificate so stated, to a person who has made export declaration.
(Amount of refund of customs duty, etc. on raw materials for manufacturing export goods)
Article 52.Imported raw materials relating to goods for which customs duty may be refunded pursuant to the provisions of paragraph (1) of Article 19 (Refund of customs duty on raw materials for manufacture of export goods) of the Act when the goods have been exported (including reshipment; hereinafter the same applies in this Article to Article 54-9 (including when this Article and the next Article apply mutatis mutandis pursuant to paragraph (2) of Article 53-4, when this Article applies mutatis mutandis pursuant to paragraph (3) of Article 54 and when Articles 54-7 to 54-9 apply mutatis mutandis pursuant to Articles 54-10 and 54-11)) are those imported raw materials as set forth in the following items, used for manufacture of fruits, jams, marmalades, fruit juices, non-alcoholic beverages, lactic acid beverages, tomato ketchup or vegetables, packed in cans, bottles, barrels or other containers, liqueurs, powdered milk with added sugar, condensed milk with added sugar or other goods prescribed by the Ministry of Finance Order (hereinafter in this Article and Article 54 referred to as “fruits in cans, etc.”), and the amount of customs duty to be refunded pursuant to the provisions of paragraph (1) of Article 19 of the Act is the amount as specified in each of the following items for the category of imported raw materials as set forth respectively therein:
(i)sugar (the sucrose content corresponds, by weight in the dry state, to a polarimeter reading of 98.5° or higher): the whole amount of customs duty (excluding the amount of incidental duty) paid for imported raw materials set forth in this item, of the quantity equivalent to that of sucrose contained in fruits in cans, etc.;
(ii)sugar (the sucrose content corresponds, by weight in the dry state, to a polarimeter reading of less than 98.5°): the whole amount of customs duty (excluding the amount of incidental duty) paid for the imported raw materials set forth in this item, of a quantity up to 100/95 of that of sucrose contained in fruits in cans, etc.
(2)Imported raw materials for which customs duty may be refunded pursuant to the provisions of the preceding paragraph are those imported raw materials set forth in the items of the preceding paragraph, relating to the fruits in cans, etc. when the fruits in cans, etc. manufactured at a manufacturing factory approved by the Director General of Customs are brought out of the factory on or after the day on which the approval was given.
(Procedures for application for approval of a manufacturing factory, etc.)
Article 53.A person seeking approval of a manufacturing factory provided for in paragraph (1) of Article 19 (Reduction of, exemption from or refund of customs duty, etc. on raw materials for manufacture of export goods) of the Act shall file a written application stating the matters as set forth in the following with the Director General of Customs having jurisdiction over the location of the manufacturing factory:
(i)the name and location of the manufacturing factory;
(ii)the period of approval sought for the manufacturing factory;
(iii)the descriptions of raw materials to be used at the factory, for which refund of customs duty prescribed in paragraph (1) of Article 19 of the Act is sought (including a brand name of raw materials if designated by the Director General of Customs to be necessary), the anticipated quantity of raw materials to be used and the source of the raw materials;
(iv)the descriptions of products to be manufactured from the raw materials referred to in the preceding item, the method of manufacture and the anticipated quantity to be exported.
(2)If the manufacturing factory referred to in the preceding paragraph is a customs factory, a supplementary note shall be appended to a written application referred to in that paragraph, stating that fact, the descriptions of raw materials which are foreign goods, used for operations under customs procedures (i.e., the operations under customs procedures as provided for in paragraph (1) of Article 56 (Permission of a customs factory) of the Customs Act; the same applies in paragraph (1) of Article 54-2 and Article 73) and the descriptions of products manufactured from the raw materials.
(3)A person who has obtained the approval referred to in paragraph (1) shall keep a copy of report on manufacture of goods or a copy of certificate of manufacture of goods, as set forth in paragraph (1) of the next Article, for two years from the date on which it is prepared.
(4)Paragraph (2) of Article 6-3 and Article 12 (excluding items (ii), (iv) and (vi) of paragraph (1)) apply mutatis mutandis to the application for approval referred to in paragraph (1) or to a person who has obtained the approval.
(Procedures for exportation of goods manufactured from raw materials for which customs duty is to be refunded)
Article 53-2.A person who seeks to export goods manufactured from raw materials for which customs duty is to be refunded pursuant to the provisions of paragraph (1) of Article 19 (Reduction of, exemption from or refund of customs duty, etc. on raw materials for manufacture of export goods) of the Act shall, at the time of exportation of the goods, file with the Director General of Customs a written export declaration, accompanied by a report on manufacture of goods (if a person who seeks to export the goods is different from a person who has manufactured the goods with the approval referred to in paragraph (1) of the preceding Article, a certificate of manufacture of goods prepared by the person who has manufactured the goods with the approval).
(2)When the Director General of Customs has given export permission for goods referred to in the preceding paragraph, the Director General of Customs shall indicate that fact in the report on manufacture of goods or in the certificate of manufacture of goods, relating to these goods, as referred to in that paragraph (hereinafter in this Article and in the next Article, the report or certificate is referred to as “document for duty refund”) and shall deliver the document for duty refund to a person who has made an export declaration, and when these goods have been exported, a document for duty refund is required to be presented to the Director General of Customs who, after having indicated in the document for duty refund the fact that the goods have been exported (if the exported goods represent part of the goods for which export permission has been given, the fact that part of the goods have been exported and the details of the goods so exported) shall return the document so indicated to the person who has made the export declaration.
(3)A person who has been delivered a document for duty refund in which it is indicated that export permission has been given pursuant to the provisions of the preceding paragraph, if the goods concerned are not to be exported as a whole due to nullification of contract, loss of the goods, etc., shall submit that document without delay to the Director General of Customs who has given export permission of the goods.
(Procedures for refund of customs duty on raw materials for manufacturing export goods)
Article 53-3.A person who seeks refund of customs duty pursuant to the provisions of paragraph (1) of Article 19 (Refund of customs duty on raw materials for manufacture of export goods) of the Act is to receive refund of customs duty every quarter of a fiscal year (or, every month in the case prescribed by the Ministry of Finance Order in consideration of the kind of export goods and other circumstances; hereinafter the same applies in this Article) for the raw materials used for manufacture of goods exported during that quarter, and the person shall submit, within a period of two months after the date following the last day of that quarter, to the Director General of Customs who has given export permission of the goods or to the Director General of Customs having jurisdiction over the location of the principal office of the person who has exported the goods (hereinafter in this Article referred to as “exporter”) (if a person who seeks refund of customs duty is a person who has manufactured the goods with the approval referred to in paragraph (1) of Article 53 (hereinafter in this Article referred to as “manufacturer”), to the Director General of Customs having jurisdiction over the location of the manufacturing factory covered by the approval or the location of the principal office of that person) a written application stating the matters as set forth in the following for each of the different items of the goods manufactured from the raw materials for which customs duty is to be refunded:
(i)the amount of customs duty to be refunded and the basis for calculation thereof;
(ii)the descriptions and quantities of goods exported and of raw materials used for manufacture of these goods, during the quarter in question.
(2)The written application referred to in the preceding paragraph shall be accompanied by the report on manufacture of goods or certificate of manufacture of goods referred to in paragraph (1) of the preceding Article, which has been returned by the Director General of Customs pursuant to the provisions of paragraph (2) of that Article or other document prescribed by the Ministry of Finance Order.
(3)Matters to be stated in the report on manufacture of goods and certificate of manufacture of goods referred to in paragraph (1) of the preceding Article and other necessary matters concerning a document for duty refund are prescribed by the Ministry of Finance Order.
(4)The written application referred to in paragraph (1) shall be submitted in the name of a manufacturer or an exporter of the goods.
(5)Notwithstanding the provisions of paragraph (1) and the preceding paragraph, an export association or an organization in which manufacturers of goods approved under paragraph (1) of Article 53 participate and which has been confirmed by the customs having jurisdiction over the location of its principal office as an organization conducting business for exportation of the goods (hereinafter in this Article referred to as “association, etc.”) may file, in the name of the association, etc., a written application referred to in paragraph (1), relating to the members of the association, etc. with the Director General of Customs having jurisdiction over the location of the office of the association, etc.
(6)When an exporter other than a manufacturer, delivers a copy of a written export declaration to the association, etc. in order for the association, etc. to make an application prescribed in the preceding paragraph in the name of that association, etc. for each quarter, the exporter shall not make an application prescribed in paragraph (1) in the exporter’s own name with respect to the items of the goods identical with those of the goods covered by the application made in the name of the association, etc. if they are manufactured by the same manufacturer and are exported during the same quarter; provided, however, that this does not apply if a certificate of manufacture of goods concerning export goods covered by the application is prepared for each transaction conducted between the manufacturer of the goods and the exporter and where a written application referred to in that paragraph is submitted together with the certificate.
(Procedures, etc. for reduction of amount of customs duty on raw materials for manufacturing export goods)
Article 53-4.A person who seeks reduction of amount of customs duty pursuant to the provisions of paragraph (5) of Article 19 (Reduction of, exemption from or refund of customs duty, etc. on raw materials for manufacture of export goods) of the Act shall, at the time of export declaration of goods manufactured from raw materials for which reduction of amount of customs duty is sought, file, within the extended period, with the Director General of Customs to whom an export declaration is made, a written application stating the amount of customs duty to be reduced, the basis for calculation of that amount and the descriptions and quantities of the goods to be exported and of raw materials used for the manufacture, accompanied by a report on manufacture of goods stating matters prescribed by the Ministry of Finance Order (or, if reduction of amount of customs duty is sought by a person other than a person who has manufactured the goods with the approval referred to in paragraph (1) of Article 53, as applied mutatis mutandis pursuant to the next paragraph, a certificate of manufacture of goods prepared by a person who has manufactured the goods with the approval) and other documents prescribed by the Ministry of Finance Order (if the Director General of Customs to whom an export declaration is made is different from the Director General of Customs who has given import permission of raw materials for which reduction of the amount of duty is sought, a written application shall be submitted to the Director General of Customs who has given the import permission through the Director General of Customs to whom the export declaration is made).
(2)Articles 52 and 53 apply mutatis mutandis when paragraph (5) of Article 19 of the Act applies. In this case, the term “pursuant to the provisions of paragraph (1) of Article 19 of the Act” in paragraph (1) of Article 52 is deemed to be replaced with “pursuant to the provisions of paragraph (1) of Article 19 of the Act when paragraph (5) of that Article applies”; the term “the whole amount of customs duty (excluding the amount of incidental duty) paid” in the items of that paragraph is deemed to be replaced with “the whole amount of customs duty for which time limit for payment has been extended”; the term “paragraph (1) of Article 19 of the Act” in item (iii) of paragraph (1) of Article 53 is deemed to be replaced with “paragraph (1) of Article 19 of the Act when paragraph (5) of that Article applies”; and the term “set forth in paragraph (1) of the next Article” in paragraph (3) of that Article is deemed to be replaced with “provided for in paragraph (1) of Article 53-4”.
(Procedures, etc. for deduction of customs duty on raw materials for manufacturing export goods)
Article 54.The raw materials to be prescribed by Cabinet Order, as provided for in paragraph (6) of Article 19 (Reduction of, exemption from or refund of customs duty, etc. on raw materials for manufacture of export goods) of the Act are imported raw materials set forth in the items of paragraph (1) of Article 52, used for manufacture of fruits in cans, etc.
(2)A person who seeks deduction of customs duty pursuant to the provisions of paragraph (6) of Article 19 of the Act shall, at the time of export declaration of goods manufactured from raw materials for which deduction of customs duty is sought, file with the Director General of Customs to whom an export declaration is made a written application stating the amount of customs duty to be deducted, the basis for calculation of that amount and the descriptions and quantities of goods to be exported and of raw materials used for manufacture of the goods, accompanied by a report on manufacture of goods stating the matters prescribed by the Ministry of Finance Order (if deduction of customs duty is sought by a person other than a person who has manufactured the goods with the approval referred to in paragraph (1) of Article 53, a certificate of manufacture of goods prepared by a person who has manufactured the goods with the approval) and other documents prescribed by the Ministry of Finance Order (if the Director General of Customs to whom an export declaration is made is different from the Director General of Customs who has given import permission of raw materials for which deduction of customs duty is sought, a written application shall be submitted to the Director General of Customs who has given the import permission through the Director General of Customs to whom the export declaration is made).
(3)Article 52 applies mutatis mutandis to the amount to be deducted for the raw materials referred to in paragraph (1) pursuant to the provisions of paragraph (6) of Article 19 of the Act. In this case, the term “the whole amount of customs duty (excluding the amount of incidental duty) paid” in the items of paragraph (1) of Article 52 is deemed to be replaced with “the whole amount of customs duty to be levied”.
(Procedures for confirmation, etc. when products manufactured from domestic raw materials are exported)
Article 54-2.A person who seeks the confirmation of the Director General of Customs, referred to in paragraph (1) of Article 19-2 (Exemption from customs duty when products manufactured from domestic raw materials are exported) of the Act in order to have that paragraph applied, if that person has obtained permission of a customs factory which has been designated by the Director General of Customs pursuant to the provisions of paragraph (1) of Article 61-2 (Simplified procedures for a designated customs factory) of the Customs Act (excluding a customs factory notified by the Director General of Customs as a factory to which application of paragraph (3) is found necessary on the grounds of the type of operations under customs procedures and other circumstances) and if the products and raw materials covered by that confirmation are of the same kind as those specified by the Director General of Customs, as provided for in paragraph (1) of that Article, shall, at the time of export declaration of the products, submit to the Director General of Customs to whom an export declaration is made a document stating the matters as set forth in the following and have these matters confirmed by the Director General of Customs:
(i)the descriptions and quantities of the products sought to be exported;
(ii)the descriptions and quantities of raw materials which are not foreign goods, provided for in paragraph (1) of Article 19-2 of the Act (including other major raw materials), used for manufacturing the products referred to in the preceding item and the basis for calculation of the quantities;
(iii)when other goods are simultaneously produced in the manufacturing process of the products referred to in item (i), the descriptions and quantities of other goods, the descriptions and quantities of raw materials corresponding to the products or other goods and the basis for calculation of the quantities;
(iv)the reason for seeking application of paragraph (1) of Article 19-2 of the Act;
(v)any other relevant matters.
(2)When the Director General of Customs, upon receipt of the document referred to in the preceding paragraph, has confirmed under that paragraph, if the products referred to in that paragraph have been exported, the Director General of Customs shall state in that document the fact of their exportation and other necessary matters, and shall return it to a person who has sought the confirmation.
(3)If a person who seeks the confirmation of the Director General of Customs, referred to in paragraph (1) of Article 19-2 of the Act in order to have that paragraph applied is different from the person referred to in paragraph (1), the person who seeks the confirmation shall, prior to making an export declaration of products covered by the confirmation, submit to the Director General of Customs having jurisdiction over the location of the customs factory a document stating the matters as set forth in paragraph (1) and have the matters confirmed by the Director General of Customs, and shall, at the time of export declaration of the products, submit the document relating to the confirmation to the Director General of Customs to whom the export declaration is made.
(4)The Director General of Customs with whom an export declaration referred to in the preceding paragraph has been filed shall, if the products referred to in that paragraph have been exported, indicate in the document relating to the confirmation referred to in that paragraph the fact of their exportation, and shall return it to a person who has made the declaration.
(5)If the products exported pursuant to the provisions of paragraph (2) or the preceding paragraph are wholly or partly to be imported due to nullification of contract, etc. before the whole amount of customs duty which may be exempted pursuant to the provisions of paragraph (1) of Article 19-2 of the Act is actually exempted on the basis of the document provided for in paragraph (2) or the preceding paragraph, a person who has received the document pursuant to the provisions of paragraph (2) or the preceding paragraph shall, at the time of import declaration of the products (or, in the case of specially declared goods, at the time of special declaration; hereinafter the same applies in this paragraph), submit that document to the Director General of Customs to whom an import declaration is made. In this case, if any part of the products is to be imported, the Director General of Customs shall make necessary modifications to the matters relating to the confirmation stated in that document and return it to the person who has made the import declaration.
(Procedures for confirmation, etc. when products manufactured from domestic raw materials are exported)
Article 54-3.A person who seeks exemption from customs duty pursuant to the provisions of paragraph (1) of Article 19-2 (Exemption from, or refund of customs duty, etc. when products manufactured from duty-paid raw materials, etc. are exported) of the Act shall, at the time of import declaration (or, in the case of specially declared goods, at the time of special declaration) of foreign goods for which exemption from customs duty is sought, submit to the Director General of Customs a document stating the descriptions and quantities of the goods, the amount of customs duty to be exempted and other relevant matters, accompanied by the document returned by the Director General of Customs pursuant to the provisions of paragraph (2) or (4) of the preceding Article.
(2)The import declaration of the foreign goods referred to in the preceding paragraph shall be made in the name of a manufacturer who has obtained the confirmation referred to in paragraph (1) or (3) of the preceding Article.
(Exemption from customs duty on the basis of products manufactured at other manufacturing factory)
Article 54-4.Products to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 19-2 (Exemption from, or refund of customs duty, etc. when products manufactured from duty-paid raw materials, etc. are exported) of the Act are petroleum spirits set forth in subheadings 2710.12-1-(1) and 2710.20-1-(1) of the Appended Table of the Act, kerosene set forth in subheadings 2710.12-1-(2), 2710.19-1-(1) and 2710.20-1-(2) of that Table, gas oils set forth in subheadings 2710.12-1-(3), 2710.19-1-(2) and 2710.20-1-(3) of that Table and heavy fuel oils set forth in subheadings 2710.19-1-(3) and 2710.20-1-(4) of that Table.
(Quantity of raw materials corresponding to products when other goods are simultaneously manufactured in the manufacturing process of the products from domestic raw materials)
Article 54-5.When other goods are simultaneously manufactured in the process of manufacturing products from raw materials which are not foreign goods, as provided for in paragraph (1) of Article 19-2 (Exemption from customs duty when products manufactured from domestic raw materials are exported) of the Act, the quantity of raw materials deemed to correspond to the products is the quantity calculated by multiplying the total quantity of the raw materials used for manufacture of the products and other goods by the proportion relating to the exported products referred to in paragraph (1) of Article 19-2 of the Act, that is, one of the proportions which are used when calculating proportionally the quantity of raw materials corresponding to the products or other goods by applying Article 2-2 (Method of calculation of the basis for duty assessment where raw materials of products are taken as a basis for duty assessment) of the Order for Enforcement of the Customs Act had the products or other goods been imported.
(Obligation of preservation of copies of documents which have been confirmed)
Article 54-6.A person who has obtained the confirmation referred to in paragraph (1) or (3) of Article 54-2 shall preserve copies of the documents which have been confirmed for two years from the date of the confirmation.
(Amount of refund of customs duty on duty-paid raw materials brought into a customs factory, etc. with approval)
Article 54-7.The amount of customs duty to be refunded pursuant to the provisions of paragraph (2) of Article 19-2 (Refund of customs duty when products manufactured from duty-paid raw materials are exported) of the Act is the amount of customs duty (excluding incidental duty) paid for imported goods (hereinafter referred to as “duty-paid raw materials”) brought into a customs factory or integrated customs area with the approval provided for in that paragraph and used as raw materials for manufacture of export goods (if part of the goods manufactured from the duty-paid raw materials is not exported, the amount of customs duty corresponding to part of the raw materials contained in the exported goods).
(Procedures for approval, etc. of bringing duty-paid raw materials into a customs factory, etc. to receive refund of customs duty)
Article 54-8.A person who, with respect to duty-paid raw materials, seeks application of paragraph (2) of Article 19-2 (Refund of customs duty when products manufactured from duty-paid raw materials are exported) of the Act, if the person brings the raw materials into a customs factory or integrated customs area, shall in advance file a written application stating the matters set forth in the following with the Director General of Customs who has given permission of that factory or area, and shall obtain the approval of the Director General of Customs:
(i)the descriptions and quantities of duty-paid raw materials to be brought into a customs factory or integrated customs area;
(ii)if there are any goods which are to be used, together with the duty-paid raw materials, for the work at a customs factory or integrated customs area, the descriptions and quantities of these goods and the fact whether they are domestic goods or foreign goods;
(iii)the descriptions of export goods and other products to be manufactured from duty-paid raw materials;
(iv)the name of the customs which has given import permission of duty-paid raw materials and the date of import permission (in the case of specially declared goods, including the date of filing of a written special declaration or the date of issuance of a written notice of determination);
(v)the name and location of a customs factory or an integrated customs area;
(vi)the reason for using duty-paid raw materials for manufacture of export goods.
(2)When manufacturing of export goods from the duty-paid raw materials to which approval has been given under the preceding paragraph has been completed, a written report on manufacture stating the matters set forth in the following shall be submitted to the Director General of Customs referred to in that paragraph and shall be confirmed by the Director General of Customs:
(i)the descriptions, quantities and values of export goods and other products, manufactured from the duty-paid raw materials;
(ii)the descriptions and quantities of duty-paid raw materials for which refund of customs duty is sought;
(iii)the name of the customs which has given import permission of duty-paid raw materials and the date of import permission (in the case of specially declared goods, including the date of filing of a written special declaration or the date of issuance of a written notice of determination);
(iv)the date on which duty-paid raw materials were brought into a customs factory or an integrated customs area;
(v)the scheduled date and place of exportation of export goods provided for in item (i).
(3)When the Director General of Customs has made the confirmation referred to in the preceding paragraph, the Director General of Customs shall state that fact in a written report on manufacture so confirmed and return the report to a person who has submitted it.
(Procedures for refund of customs duty on duty-paid raw materials brought into a customs factory, etc. with approval)
Article 54-9.A person who seeks refund of customs duty pursuant to the provisions of paragraph (2) of Article 19-2 (Exemption from, or refund of customs duty when products manufactured from duty-paid raw materials, etc. are exported, etc.) of the Act shall, at the time of export declaration of the export goods subject to refund of customs duty, submit to the Director General of Customs a written application stating the descriptions and quantities of the duty-paid raw materials for which the refund is sought and the name and location of a customs factory or an integrated customs area where the export goods have been manufactured, accompanied by an import permit of the duty-paid raw materials or a customs certificate issued in lieu thereof (or, in the case of specially declared goods, a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof) and a written report on manufacture returned pursuant to the provisions of paragraph (3) of the preceding Article, and shall, at the time of inspection of the export goods as provided for in Article 67 (Export or import permission) of the Customs Act, undergo the examination necessary for determining the amount of refund prescribed in Article 54-7.
(Mutatis mutandis application of provisions concerning procedures, etc. for refund of customs duty on duty-paid raw materials brought into a customs factory, etc. with approval)
Article 54-10.The preceding three Articles apply mutatis mutandis when paragraph (3) of Article 19-2 (Exemption from, or refund of customs duty when products manufactured from duty-paid raw materials, etc. are exported, etc.) of the Act applies. In this case, the terms “(excluding incidental duty) paid for imported goods (hereinafter referred to as “duty-paid raw materials”)”, “that paragraph” and “the duty-paid raw materials” in Article 54-7 are deemed to be replaced with “for which the time limit for payment has been extended with respect to goods subject to the extended time limit (hereinafter in the next Article and Article 54-9, as applied mutatis mutandis pursuant to this Article and Article 54-10 referred to as “duty-unpaid raw materials”) and which have been”, “paragraph (2) of Article 19-2 of the Act when paragraph (3) of that Article applies” and “the duty-unpaid raw materials”, respectively; the term “duty-paid raw materials” in paragraphs (1) and (2) of Article 54-8 is deemed to be replaced with “duty-unpaid raw materials”; the term “the date of filing of a written special declaration or the date of issuance of a written notice of determination” in item (iv) of paragraph (1) and item (iii) of paragraph (2) of Article 54-8 is deemed to be replaced with “the date of filing of a written special declaration”; and the terms “to the Director General of Customs”, “duty-paid raw materials”, “has been filed, a written notice of determination or a customs certificate issued in lieu thereof)”, “paragraph (3) of the preceding Article” and “Article 54-7” in Article 54-9 are deemed to be replaced with “to the Director General of Customs with whom the export declaration is filed (if the Director General of Customs with whom an export declaration is filed is different from the Director General of Customs who has given import permission of the duty-unpaid raw materials, then to the latter Director General of Customs through the former Director General of Customs”, “duty-unpaid raw materials”, “has been filed”, “paragraph (3) of the preceding Article, as applied mutatis mutandis pursuant to the next Article” and “Article 54-7, as applied mutatis mutandis pursuant to the next Article”, respectively.
Article 54-11.Articles 54-7 to 54-9 apply mutatis mutandis when paragraph (4) of Article 19-2 (Exemption from, or refund of customs duty when products manufactured from duty-paid raw materials, etc. are exported, etc.) of the Act applies. In this case, the term “(excluding incidental duty) paid for imported goods (hereinafter referred to as “duty-paid raw materials”) brought into a customs factory or an integrated customs area with the approval provided for in that paragraph and used as raw materials for manufacture of export goods (if part of the goods manufactured from the duty-paid raw materials” in Article 54-7 is deemed to be replaced with “to be levied on imported goods, brought into a customs factory or an integrated customs area with the approval provided for in paragraph (4) of Article 19-2 of the Act and used as raw materials for manufacture of export goods (hereinafter in this Article, and the next Article and Article 54-9, as applied mutatis mutandis pursuant to Article 54-11 referred to as “imported raw materials”) (if part of the goods manufactured from the imported raw materials”; the term “duty-paid raw materials” in paragraph (1) (excluding item (iv)) and paragraph (2) (excluding item (iii)) of Article 54-8 is deemed to be replaced with “imported raw materials”; the term “duty-paid raw materials” in item (iv) of paragraph (1) and item (iii) of paragraph (2), of Article 54-8 and Article 54-9 is deemed to be replaced with “imported raw materials”; the term “date of import permission (in the case of specially declared goods, including the date of filing of a written special declaration or the date of issuance of a written notice of determination)” in item (iv) of paragraph (1) and item (iii) of paragraph (2), of Article 54-8 is deemed to be replaced with “date of import permission”; and in Article 54-9, the terms “the Director General of Customs”, “the refund is sought and the name”, “thereof (or, in the case of specially declared to goods, a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof) and”, “paragraph (3) of the preceding Article” and “Article 54-7” are deemed to be replaced with “the Director General of Customs with whom an export declaration is filed (if the Director General of Customs with whom the export declaration is filed is different from the Director General of Customs who has given the import permission of the imported raw materials, then to the latter Director General of Customs through the former Director General of Customs)”, “the refund is sought, the amount of customs duty sought to be refunded, the basis for its calculation and the name”, “thereof and”, “paragraph (3) of the preceding Article, as applied mutatis mutandis pursuant to Article 54-11, within the time limit for filing of a written special declaration for the imported raw materials” and “Article 54-7, as applied mutatis mutandis pursuant to Article 54-11”, respectively.
(Mutatis mutandis application of provisions concerning goods brought into an integrated customs area, etc.)
Article 54-12.Paragraph (2) of Article 29-2 (Obligation of records keeping for an integrated customs area) of the Order for Enforcement of the Customs Act applies mutatis mutandis to goods brought into an integrated customs area with the approval provided for in paragraph (2) (Refund of customs duty when products manufactured from duty-paid raw materials are exported) (including the case in which paragraph (3) of Article 19-2 of the Act applies) or paragraph (4), of Article 19-2 of the Act, and paragraph (1) of Article 45 (Notification of commencement of operations under customs procedures) and Article 50 (Obligation of records keeping for a customs factory), of that Order apply mutatis mutandis to goods brought into a customs factory with that approval. In this case, the term “foreign goods” in paragraph (2) of Article 29-2 of that Order is deemed to be replaced with “goods brought into an integrated customs area with the approval provided for in paragraph (2) of Article 19-2 of the Tariff Act (including when paragraph (3) of that Article applies) or paragraph (4) of that Article” and the term “foreign goods” in paragraph (1) of Article 45 and paragraph (1) of Article 50 of that Order is deemed to be replaced with “goods brought into a customs factory with the approval provided for in paragraph (2) of Article 19-2 of the Tariff Act (including when paragraph (3) of that Article applies) or paragraph (4) of that Article”.
(Notification, etc. at the time of importation of goods re-exported in the state in which they were imported)
Article 54-13.The notification prescribed in paragraph (1) of Article 19-3 (Refund of customs duty, etc. when goods are re-exported in the state in which they were imported) of the Act is to be made at the time of import declaration of goods for which refund of customs duty is sought pursuant to the provisions of that paragraph, by submitting to the Director General of Customs a document stating the fact of seeking application for refund of customs duty referred to in that paragraph, the scheduled date and place of re-exportation of the goods, the nature and shape of the goods and other matters necessary for confirmation of re-exportation of the goods.
(2)A person who seeks to import the goods referred to in the preceding paragraph, if the Director General of Customs indicates it necessary in order to confirm their re-exportation, shall take, at the time of their importation, necessary measures for identifying their re-exportation, including affixing marks to the goods.
(3)When the document referred to in paragraph (1) has been submitted, the Director General of Customs is to confirm the nature and shape of the goods referred to in that paragraph and, after having stated therein that the confirmation has been made, returns it to a person who has submitted the document.
(Procedures for application for approval of extension of the period for re-exportation)
Article 54-14.A person who seeks the approval of the Director General of Customs referred to in paragraph (1) of Article 19-3 (Refund of customs duty, etc. when goods are re-exported in the state in which they were imported) of the Act shall, within one year from the date of import permission of the goods for which the approval is sought, file with the Director General of Customs who has given import permission of the goods a written application stating the descriptions and quantities of the goods, the scheduled date and place of their exportation, the reason for seeking the approval and other relevant matters.
(Amount of customs duty to be refunded when imported goods are re-exported in the state in which they were imported)
Article 54-15.The amount of customs duty to be refunded as prescribed in paragraph (1) of Article 19-3 (Refund of customs duty, etc. when goods are re-exported in the state in which they were imported) of the Act is the whole amount of customs duty (excluding the amount of delinquent duty, additional duty for deficient declaration and heavy additional duty (limited to heavy additional duty referred to in paragraphs (1), (3) and (4) of Article 12-4 (Heavy additional duty) of the Customs Act (with respect to paragraph (4), limited to the provisions concerning heavy additional duty referred to in paragraph (1) of that Article))) paid for the exported goods which fall under paragraph (3) of Article 3 of the Act.
(Procedures for refund of customs duty when goods are re-exported in the state in which they were imported)
Article 54-16.A person who seeks refund of customs duty pursuant to the provisions of paragraph (1) of Article 19-3 (Refund of customs duty, etc. when goods are re-exported in the state in which they were imported) of the Act shall, at the time of export declaration of the goods concerned, file with the Director General of Customs a written application stating the descriptions and quantities of the goods and the reason for exportation, accompanied by a document which has been returned pursuant to the provisions of paragraph (3) of Article 54-13 and an import permit of the goods or a customs certificate issued in lieu thereof (in the case of specially declared goods, a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof).
(Mutatis mutandis application of provisions concerning procedures, etc. for refund of customs duty when goods are re-exported in the state in which they were imported)
Article 54-17.Article 54-13 and the preceding two Articles apply mutatis mutandis when paragraph (2) of Article 19-3 (Refund of customs duty, etc. when goods are re-exported in the state in which they were imported) of the Act applies. In this case, the terms “the whole amount of customs duty (excluding the amount of delinquent duty, additional duty for deficient declaration and heavy additional duty (limited to heavy additional duty referred to in paragraphs (1), (3) and (4) of Article 12-4 (Heavy additional duty) of the Customs Act (with respect to paragraph (4), limited to the provisions concerning heavy additional duty referred to in paragraph (1) of that Article))) paid for” and “that paragraph” in Article 54-15 are deemed to be replaced with “the whole amount of customs duty for which the time limit for payment has been extended paid for” and “paragraph (1) of Article 19-3 of the Act when paragraph (2) of that Article applies” respectively; and the terms “file with the Director General of Customs” and “paragraph (3) of Article 54-13” in the preceding Article are deemed to be replaced with “file, within the extended period, with the Director General of Customs to whom an export declaration is made (if the Director General of Customs to whom an export declaration is made is different from the Director General of Customs who has given import permission of the goods, then with the latter Director General of Customs through the former Director General of Customs)” and “paragraph (3) of Article 54-13, as applied mutatis mutandis pursuant to the next Article”, respectively.
Article 54-18.Articles 54-13, 54-15 and 54-16 apply mutatis mutandis when paragraph (3) of Article 19-3 (Refund of customs duty, etc. when goods are re-exported in the state in which they were imported) of the Act applies. In this case, the terms “the whole amount of customs duty (excluding the amount of delinquent duty, additional duty for deficient declaration and heavy additional duty (limited to heavy additional duty referred to in paragraphs (1), (3) and (4) of Article 12-4 (Heavy additional duty) of the Customs Act (with respect to paragraph (4), limited to the provisions concerning heavy additional duty referred to in paragraph (1) of that Article))) paid for” and “that paragraph” in Article 54-15 are deemed to be replaced with “the whole amount of customs duty to be levied on” and “paragraph (3) of Article 19-3 of the Act”, respectively; the terms “paragraph (3) of Article 54-13”, “in lieu thereof (in the case of specially declared goods, a document proving that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof)” and “with the Director General of Customs” are deemed to be replaced with “paragraph (3) of Article 54-13, as applied mutatis mutandis pursuant to Article 54-18”, “in lieu thereof” and “with the Director General of Customs to whom the export declaration is made (if the Director General of Customs to whom an export declaration is made is different from the Director General of Customs who has given import permission of the goods, then with the latter Director General of Customs through the former Director General of Customs)”, respectively.
(Amount of customs duty to be refunded when claimed goods, etc. are re-exported or disposed of)
Article 55.The amount of customs duty to be refunded, as prescribed in paragraph (1) of Article 20 (Refund of customs duty when claimed goods, etc. are re-exported) of the Act is the whole amount of customs duty (excluding incidental duty; the same applies in the next paragraph) paid for the exported goods which fall under that paragraph.
(2)The amount of customs duty to be refunded, as prescribed in paragraph (2) of Article 20 (Refund of customs duty when claimed goods, etc. are disposed of, instead of being re-exported) of the Act is the whole amount of customs duty paid for imported goods disposed of with the approval provided for in that paragraph (when the imported goods have been disposed of, if any amount of customs duty would, had the remains resulting from the disposal been imported, be levied on the remains, the amount of customs duty to be refunded is the whole amount of customs duty minus the amount of customs duty to be levied on the remains).
(Means of sales of goods for personal use)
Article 55-2.Means of sales to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 20 (Refund of customs duty when goods for personal use are re-exported) of the Act are mail order services (i.e., sale of articles conducted, upon receipt of offers for sales contract through postal mail, telephone call or other means, in accordance with the terms and conditions including the details of articles and their selling prices, presented to the general public).
(Procedures for refund of customs duty, etc. when claimed goods, etc. are re-exported or disposed of)
Article 56.A person who seeks refund of customs duty pursuant to the provisions of paragraph (1) of Article 20 (Refund, etc. of customs duty when claimed goods, etc. are re-exported or disposed of) of the Act, when the person has brought goods into a customs area (including the place designated by the Director General of Customs as provided for in item (ii) of paragraph (1) of Article 30 (Restriction on places for storage of foreign goods) of the Customs Act; hereinafter the same applies in this Article and in paragraph (1) of the next Article) pursuant to the provisions of paragraph (1) of Article 20 of the Act, shall notify that fact to the Director General of Customs having jurisdiction over the location of the customs area and shall, at the time of export declaration of the goods, file with the Director General of Customs to whom export declaration is made a written application stating the descriptions and quantities of the goods and the reason for exportation, accompanied by a document certifying that the goods fall under item (i), (ii) or (iii) of paragraph (1) of Article 20 of the Act and their import permit or a customs certificate issued in lieu thereof (in the case of specially declared goods, a document certifying that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof).
(2)When a person seeking application of paragraph (2) of Article 20 of the Act has brought goods into a customs area pursuant to the provisions of that paragraph, the person shall notify that fact to the Director General of Customs having jurisdiction over the location of the customs area and file with that Director General of Customs a written application stating the descriptions and quantities of the goods, the name and location of a customs area where they are stored, and the date and time of, the means of and the reason for their disposal, accompanied by a document which certifies that the disposal of the goods is unavoidable and the import permit of the goods or a customs certificate issued in lieu thereof (in the case of specially declared goods, a document certifying that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof), and shall obtain the approval provided for in that paragraph.
(3)A person seeking refund of customs duty pursuant to the provisions of paragraph (2) of Article 20 of the Act with respect to goods disposed of with the approval provided for in the preceding paragraph shall file with the Director General of Customs who has given the approval a written application stating the descriptions and quantities of the disposed goods and of the remains resulting from the disposal, the name and location of a customs area subject to the notification prescribed in the preceding paragraph and the date and time of the disposal.
(Procedures for application for approval of extension of period for bringing goods into a customs area)
Article 56-2.A person who seeks the approval of the Director General of Customs, referred to in paragraph (1) of Article 20 (Refund, etc. of customs duty when claimed goods, etc. are re-exported or disposed of) of the Act shall file with the Director General of Customs who has given import permission for the goods concerned a written application stating the descriptions and quantities of the goods for which approval is sought, the name and location of a customs area where they are to be brought, the scheduled date of bringing them into the customs area, the reason for seeking the approval and other relevant matters; provided, however, that if the Director General of Customs having jurisdiction over the location of that customs area is different from the Director General of Customs who has given the import permission, a written application may be submitted to the Director General of Customs having jurisdiction over the location of that customs area, accompanied by import permit of the goods or a customs certificate issued in lieu thereof.
(2)An authorized exporter, a specific entrusting exporter (i.e., a specific entrusting exporter provided for in item (ii) of paragraph (1) of Article 67-3 (Special provisions for export declaration) of the Customs Act) or an exporter of specific manufactured goods (i.e., an exporter of specific manufactured goods provided for in paragraph (2) of Article 67-13 (Authorization of manufacturers) of that Act) may, notwithstanding the provisions of the preceding paragraph, file a written application provided for in that paragraph, accompanied by import permit of goods provided for in that paragraph or a customs certificate issued in lieu thereof with the Director General of Customs to whom export declaration of the goods is made.
(Mutatis mutandis application of provisions, etc. concerning procedures for refund of customs duty when claimed goods, etc. are re-exported or disposed of)
Article 56-3.Paragraph (2) of Article 55 and Article 56 apply mutatis mutandis when paragraph (3) of Article 20 (Refund of customs duty, etc. when claimed goods, etc. are re-exported or disposed of) of the Act applies. In this case, the term “paid for imported goods disposed of with the approval provided for in that paragraph” in paragraph (2) of Article 55 is deemed to be replaced with “for which the time limit for payment has been extended with respect to the exported goods falling under paragraph (1) of Article 20 of the Act when paragraph (3) of that Article applies or for the imported goods disposed of with the approval provided for in paragraph (2) of that Article”; the terms “in this Article and in paragraph (1) of the next Article”, “Article 20 of the Act, shall”, “file with the Director General of Customs”, “made a written application” and “filed, a written notice of determination or a customs certificate issued in lieu thereof)” in paragraph (1) of Article 56 are deemed to be replaced with “in this Article)”, “Article 20 of the Act when paragraph (3) of that Article applies”, “file, within the extended time limit, with the Director General of Customs”, “made (if the Director General of Customs to whom the export declaration is made is different from the Director General of Customs who has given import permission of the goods, then with the latter Director General of Customs through the former Director General of Customs) a written application” and “filed)”, respectively; the terms “that paragraph”, “file with” and “filed, a written notice of determination or a customs certificate issued in lieu thereof” in paragraph (2) of Article 56 are deemed to be replaced with “paragraph (2) of that Article when paragraph (3) of that Article applies”, “, file, within the extended time limit, with” and “filed” respectively; and the terms “shall file” and “the approval” in paragraph (3) of Article 56 are deemed to be replaced with “shall, within the extended time limit, file” and “the approval (if the Director General of Customs who has given the approval is different from the Director General of Customs who has given import permission of the disposed goods, then with the latter Director General of Customs through the former Director General of Customs)”, respectively.
Article 56-4.Paragraph (1) of Article 55 and paragraph (1) of Article 56 apply mutatis mutandis when paragraph (4) of Article 20 (Refund, etc. of customs duty when claimed goods, etc. are re-exported or disposed of) of the Act applies, and paragraph (2) of Article 55 and paragraphs (2) and (3) of Article 56 apply mutatis mutandis when paragraph (5) of Article 20 of the Act applies. In this case, the terms “the whole amount of customs duty (excluding incidental duty; the same applies in the next paragraph) paid for” and “that paragraph” in paragraph (1) of Article 55 are deemed to be replaced with “the whole amount of customs duty to be levied on” and “paragraph (4) of Article 20 of the Act”, respectively; the terms “that paragraph” and “the whole amount of customs duty paid for” in paragraph (2) of Article 55 are deemed to be replaced with “paragraph (5) of Article 20 of the Act” and “the whole amount of customs duty to be levied on”, respectively; the terms “this Article and in paragraph (1) of the next Article”, “paragraph (1) of Article 20 of the Act”, “file with”, “the Director General of Customs to whom an export declaration is made”, “the descriptions and quantities of the goods” and “a customs certificate issued in lieu thereof (in the case of specially declared goods, a document which certifies that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof” in paragraph (1) of Article 56 are deemed to be replaced with “this Article”, “paragraph (4) of Article 20 of the Act”, “file, within the time limit for filing of a written special declaration for the goods, with”, “the Director General of Customs to whom an export declaration is made (if the Director General of Customs to whom an export declaration is made is different from the Director General of Customs who has given import permission of the goods, then with the latter Director General of Customs through the former Director General of Customs)”, “the descriptions and quantities of the goods, the amount of refund sought and the basis for calculation of the amount,” and “a customs certificate issued in lieu thereof”, respectively; the terms “that paragraph”, “file with” and “certificate issued in lieu thereof (in the case of specially declared goods, a document certifying that a written special declaration has been filed, a written notice of determination or a customs certificate issued in lieu thereof)” in paragraph (2) of Article 56 are deemed to be replaced with “paragraph (5) of Article 20 of the Act”, “file, within the time limit for filing of a written special declaration for the goods, with” and “certificate issued in lieu thereof”, respectively; the terms “shall file”, “the Director General of Customs who has given the approval” and “the descriptions and quantities” in paragraph (3) of Article 56 are deemed to be replaced with “shall, within the time limit for filing of a special declaration for the goods, file”, “the Director General of Customs who has given the approval (if the Director General of Customs who has given the approval is different from the Director General of Customs who has given import permission of the disposed goods, then with the latter Director General of Customs through the former Director General of Customs)” and “the descriptions and quantities, the amount of refund sought and the basis for calculation of the amount,”, respectively.
Chapter 12 Restriction, etc. on Use of Duty-Reduced Goods for Purposes Other Than for Those Intended
(Designation of goods to which reduced rates of customs duty are applicable subject to procedures)
Article 57.Goods to be designated by Cabinet Order, as provided for in paragraph (1) of Article 20-2 (Restriction, etc. on use of duty-reduced goods for purposes other than for those intended) of the Act are those as set forth in the following:
(i)cereal grains otherwise worked, set forth in subheading 1104.23-1 of the Appended Table of the Act;
(ii)hi-test molasses set forth in subheading 1702.90-4-(1) of the Appended Table of the Act;
(iii)molasses set forth in subheadings 1703.10-1 and 1703.90-1 of the Appended Table of the Act;
(iv)ethyl alcohol set forth in subheading 2207.10-1-(1) of the Appended Table of the Act;
(v)ethyl alcohol set forth in subheadings 2207.10-1-(2)-A and -2-(1) of the Appended Table of the Act;
(vi)ethyl alcohol and liquor, set forth in subheadings 2208.90-1-(2)-A-(a) and -1-(2)-B-(a) of the Appended Table of the Act;
(vii)preparations of a kind used for animal feeding, set forth in subheading 2309.90-2-(1)-A of the Appended Table of the Act;
(viii)heavy fuel oils and crude oils, set forth in subheadings 2710.19-1-(3)-A-(a) and -1-(3)-B-(a) and 2710.20-1-(4)-A-(a) and -1-(4)-B-(a) of the Appended Table of the Act;
(ix)heavy fuel oils and gas oils, set forth in subheadings 2710.19-1-(3)-A-(b) and 2710.20-1-(4)-A-(b) of the Appended Table of the Act;
(x)igniters set forth in subheading 3603.50-1 of the Appended Table of the Act;
(xi)nickel powders and flakes, set forth in subheading 7504.00-1 of the Appended Table of the Act;
(xii)plates, sheets, strip and foil of nickel, not alloyed, set forth in subheading 7506.10-1 of the Appended Table of the Act;
(xiii)aluminium plates, sheets and strip (limited to those for use as roofing (of a width of not less than 2.3m) in large type containers for which the standard requirements are stipulated in Article 78), set forth in subheadings 7606.12-1 and 7606.92-1 of the Appended Table of the Act;
(xiv)unwrought lead set forth in subheadings 7801.91-1 and 7801.99-2-(1) of the Appended Table of the Act.
(Procedures for application of reduced rates of duty)
Article 58.A person who seeks application of reduced rates of duty prescribed in paragraph (1) of Article 20-2 (Restriction, etc. on use of duty-reduced goods for purposes other than for those intended) of the Act with respect to goods set forth in the items of the preceding Article shall, at the time of import declaration of the goods (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating the matters as set forth in the following:
(i)the descriptions, standard requirements, quantities, values and places of origin, of the goods;
(ii)the purpose of using the goods and the place where they are used (in the case of goods set forth in item (ix) of the preceding Article, the purpose of using the goods and the scheduled plan for using the goods);
(iii)the descriptions and anticipated quantities of products manufactured from the goods (excluding those set forth in items (vii) to (ix), (ix) and (xii) of the preceding Article) and the scheduled period required for the manufacture.
(2)When the document referred to in the preceding paragraph is submitted, if the goods are those set forth in the following items, a certificate specified respectively in these items shall be attached to that document:
(i)if the goods are preparations of a kind used for animal feeding as set forth in item (vii) of the preceding Article: a certificate stating that fact, issued by the Minister of Agriculture, Forestry and Fisheries;
(ii)if the goods are heavy fuel oils and gas oils as set forth in item (ix) of the preceding Article: a certificate stating that fact, issued by the Minister of Agriculture, Forestry and Fisheries or the Minister of Economy, Trade and Industry, as the case may be.
(3)The import declaration of the goods referred to in paragraph (1) shall be made in the name of a person who uses the goods (in the case of goods set forth in item (ix) of the preceding Article, a person who sells the goods).
(Keeping of books)
Article 59.A person who has been granted reduced rates of duty referred to in paragraph (1) of Article 20-2 (Restrictions, etc. on use of duty-reduced goods for purposes other than for those intended) of the Act with respect to goods set forth in the items of Article 57 (excluding goods set forth in item (ix) of that Article) shall keep at the place of business books stating the matters concerning the goods as set forth in the following; provided, however, that with respect to goods (excluding specially declared goods) set forth in items (i) to (iii), (vii), (viii), (x), (xiii) and (xiv) of Article 57, matters set forth in items (i) and (ii) may be omitted from stating in the books if import permits of the goods are kept at the place of business:
(i)the descriptions, standard requirements, quantities and import values of the goods and the amount of customs duty reduced;
(ii)the name of the customs which has given import permission of the goods, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iii)the date on which the goods were brought into the place of business;
(iv)the date on which the goods were used for the purpose for which the reduced rate of duty has been granted and the place where they were so used;
(v)the descriptions and quantities of products manufactured from the goods (excluding those set forth in items (vii) to (ix), (xi) and (xii) of Article 57) (in the case of goods set forth in item (xiii) of that Article, the descriptions, dimensions, functions and quantities of the products manufactured therefrom).
(2)(An importer or other seller and a user designated by the Director General of Customs, of goods set forth in item (ix) of Article 57, who have been granted reduced rate of duty referred to in paragraph (1) of Article 20-2 of the Act (referred to as “importer, etc.” in paragraph (2) of the next Article) shall keep books stating the matters as specified in the following items for the persons as set forth respectively therein:
(i)a seller of the goods: the date of receipt and the name of a consignee, of the goods (in the case of an importer, the name of the customs which has given import permission, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a special declaration and its number)), the place where the goods are stored, the date on which the goods were sold, the name of a buyer, the type of business of the buyer, the nature and condition, quantity and price of the goods;
(ii)a user designated by the Director General of Customs: the date of receipt of the goods, the name of a consignee, the nature and condition, quantity and price of the goods and the place where the goods are stored.
(Reporting on use of goods, etc.)
Article 60.The Director General of Customs, if it is found necessary to do so, may request a user of goods to which the reduced rate of duty referred to in paragraph (1) of Article 20-2 (Restrictions on use of duty-reduced goods for purposes other than for those intended, etc.) of the Act has been granted (excluding goods set forth in item (ix) of Article 57) to submit a written report concerning the details of use of the goods.
(2)The Director General of Customs, if it is found necessary to do so, may request an importer, etc. of goods set forth in item (ix) of Article 57 to which the reduced rate of duty referred to in paragraph (1) of Article 20-2 of the Act has been granted, to submit a written report concerning the business associated with the goods.
(Mutatis mutandis application of the provisions concerning raw materials for manufacture)
Article 61.Articles 10 to 11-2 (excluding the proviso to paragraph (1) of Article 11) apply mutatis mutandis to goods to which reduced rate of duty referred to in paragraph (1) of Article 20-2 (Restriction, etc. on use of duty-reduced goods for purposes other than for those intended) of the Act has been granted (excluding goods set forth in item (ix) of Article 57). In this case, the term “that paragraph” in the main clause of paragraph (1) of Article 11 is deemed to be replaced with “paragraph (2) of Article 20-2 of the Act”; the terms “in that paragraph” and “specified in the items of that paragraph at other manufacturing factory approved by the Director General of Customs pursuant to the provisions of that paragraph” in Article 11-2 are deemed to be replaced with “in paragraph (2) of Article 20-2 of the Act” and “for which the reduced rate of duty has been granted”, respectively; and the term “manufacturing factory to which the raw materials are to be transferred” in item (v) of that Article is deemed to be replaced with “place where the raw materials are to be used for that purpose”.
(2)Articles 10 and 11 (excluding the proviso to paragraph (1) of Article 11) apply mutatis mutandis to goods set forth in item (ix) of Article 57 to which the reduced rate of duty referred to in paragraph (1) of Article 20-2 of the Act has been granted. In this case, the term “in that paragraph” in the main clause of paragraph (1) of Article 11 is deemed to be replaced with “in paragraph (2) of Article 20-2 of the Act”.
Article 61-2.The cases to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 20-3 (Use of duty-reduced or duty-exempt goods for purposes other than for those intended) of the Act are those cases in which, at the time of using or transferring goods provided for in that paragraph for purposes other than for those specified in that paragraph, the provisions for reduction of, or exemption from customs duty (i.e., the reduction or exemption provisions as provided for in that paragraph; hereinafter in this Article the same applies), had these goods been imported for new purposes, would be applicable to importation of the goods and would also provide for exemption from customs duty or provide for reduction of customs duty at the same rate as that of the original reduction or exemption, depending on whether the goods are duty-reduced goods or duty-exempted goods.
(2)A person who seeks to obtain confirmation from the Director General of Customs as provided for in paragraph (1) of Article 20-3 of the Act shall file with the Director General of Customs having jurisdiction over the location where goods for which the confirmation is sought are stored a written application stating the matters as set forth in the following, accompanied by a document which is required if the person seeks application of the reduction or exemption provisions relating to the purpose of use to be confirmed:
(i)the descriptions, quantities and values of the goods;
(ii)the name of the customs which has given import permission of the goods, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iii)the purpose of using the goods for which reduction of, or exemption from customs duty has been granted, the reduction or exemption provisions which have been applied and the place where the goods are stored;
(iv)the new purpose for which the goods are to be used and the reduction or exemption provisions to be applied;
(v)any other relevant matters.
(Designation of territories deemed to be a foreign country)
Article 62.Territories deemed to be a foreign country pursuant to the provisions of Article 21 (Territories deemed to be a foreign country) of the Act are the Habomai Islands, Shikotan Island, Kunashiri Island and Etorofu Island.
(Certification method of pure-bred breeding bovine animals and swine)
Article 63.The certification referred to in Additional Note 1 to Chapter 1 of the Appended Table of the Act is to be made, at the time of import declaration of goods subject to the certification (or, in the case of specially declared goods, at the time of special declaration), by submitting to the Director General of Customs a certificate issued by the Minister of Agriculture, Forestry and Fisheries.
(2)Procedures for application for delivery of the certificate referred to in the preceding paragraph and other matters necessary for issuing the certificate are prescribed by the Ministry of Agriculture, Forestry and Fisheries Order.
(Certification method of duty-free horses)
Article 64.The certification referred to in subheadings 0101.21-1 and -2-(1), and 0101.29-1 and -2-(1) of the Appended Table of the Act is to be made, at the time of import declaration of goods subject to the certification (or, in the case of specially declared goods, at the time of special declaration), by submitting to the Director General of Customs a certificate issued by the Minister of Agriculture, Forestry and Fisheries.
(2)Procedures for application for delivery of the certificate referred to in the preceding paragraph and other matters necessary for issuing the certificate are prescribed by the Ministry of Agriculture, Forestry and Fisheries Order.
(Designation of child welfare institutions, etc.)
Article 65.Child welfare institutions to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of the Appended Table of the Act are child welfare facilities provided for in paragraph (1) of Article 7 of the Child Welfare Act (Act No. 164 of 1947) (excluding baby delivery facilities and children and family supporting centers; in the case of maternal and child living support facilities, only those having nursery facilities are included, and in the case of children’s recreational facilities, only children’s halls having nursery facilities are included).
(2)Facilities to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of the Appended Table of the Act are those as set forth in the following:
(i)child temporary care facilities established by a prefecture in a child guidance center under Article 12-4 of the Child Welfare Act;
(ii)facilities provided for in paragraph (1) of Article 59 of the Child Welfare Act the purpose of which is to provide services specified in paragraph (1) of Article 39 of that Act and which have been granted authorization prescribed in paragraph (1) or (3) of Article 3 (Authorization, etc. of centers for pre-school education and care, other than authorized centers of collaborative type of kindergarten and day nursery) of the Act on Advancement of Comprehensive Service Related to Education, Childcare, etc. of Preschool Children;
(iii)facilities provided for in paragraph (1) of Article 59-2 of the Child Welfare Act the purpose of which is to provide services specified in paragraph (12) of Article 6-3 of that Act and which receive the support prescribed in paragraph (1) of Article 59-2 of the Child and Childcare Support Act (Act No. 65 of 2012);
(iv)facilities established by municipalities to provide special childcare services prescribed in item (iv) of paragraph (1) of Article 30 of the Child and Childcare Support Act.
(Designation of mixed feeds)
Article 66.Mixed feeds to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of the Appended Table of the Act are those unsuitable for use other than for animal feeding and meet the standard requirements prescribed by the Ministry of Finance Order.
(Certification method of leguminous vegetables seeds used for cultivating vegetables)
Article 67.The certification referred to in subheadings 0713.10-2-(1), 0713.33-2-(1), 0713.34-2-(1), 0713.35-2-(1), 0713.39-2-(1), 0713.50-2-(1), 0713.60-2-(1) and 0713.90-2-(1) of the Appended Table of the Act is to be made, at the time of import declaration of goods subject to the certification (or, in the case of specially declared goods, at the time of special declaration), by submitting to the Director General of Customs a certificate issued by the Minister of Agriculture, Forestry and Fisheries.
(2)Procedures for application for delivery of the certificate referred to in the preceding paragraph and other matters necessary for issuing the certificate are prescribed by the Ministry of Agriculture, Forestry and Fisheries Order.
(Designation of goods related to hi-test molasses and molasses)
Article 68.Products to be prescribed by Cabinet Order, as provided for in subheadings 1702.90-4-(1), 1703.10-1 and 1703.90-1 of the Appended Table of the Act are calcium citrate, tyrosine, basic chromium sulfate, refractory bricks, sand molds for casting, granules containing dimethyl-2,2,2-trichloro-1-hydroxyethylphosphonate, arginine and its salts, histidine hydrochloride, tryptophan, isoleucine and orotic acid.
(Procedures for certification of repacking in containers for retail sale)
Article 69.compound alcoholic preparations of a kind used for the manufacture of beverages set forth in subheading 2106.90-2-(2)-D-(b) of the Appended Table of the Act, alcoholic beverages, etc. set forth in headings 22.03 to 22.08 of that Table (excluding those set forth in subheadings 2204.30-1, 2205.90-1, 2206.00-1 and 2208.90-2-(2) of that Table), tobacco and manufactured tobacco substitutes set forth in headings 24.01 to 24.03 of that Table and goods used for inhalation without combustion set forth in subheadings 2404.11 and 2404.19 of that Table (in the case of goods set forth in subheading 2404.19-2, limited to filled glycerin, etc.).
(i)the shape of the goods after having been repacked and unit gross weight thereof (including the weight of their container);
(ii)the means and place of repacking of the goods;
(iii)any other relevant matters.
(Designation of goods, etc. related to protein preservatives)
Article 70.A person who seeks to certify repacking of goods in containers for retail sale without any change in their ingredients (hereinafter in this Article referred to as “repacking”), as provided for in subheading 2106.90-2-(2)-E-(a)-iii-(ii)-II of the Appended Table of the Act shall submit a document stating the matters as set forth in the following to the Director General of Customs at the time of import declaration of goods subject to the certification (or, in the case of specially declared goods, at the time of special declaration):
(i)preparation of adding esters of fatty acids with glycerol to sorbitol, and emulsifying its mixture and then powdering it;
(ii)preparation of adding esters of fatty acids with glycerol to sorbitol and polyphosphates, and emulsifying its mixture and then powdering it.
(Designation of separating methods)
Article 71.Separating methods to be prescribed by Cabinet Order, as provided for in subheadings 2309.10-2-(2)-B-(a) and 2309.90-2-(2)-B-(b)-ii-(i) of the Appended Table of the Act are the separation, using a winnowing machine or the like, or using a sieve or an apparatus equipped with a sieve.
(Designation of testing method for distillation, etc. of petroleum oils)
Article 72.The testing method for distillation to be prescribed by Cabinet Order, as provided for in Additional Note 1 (a), (b) and (c) to Chapter 27 of the Appended Table of the Act, the testing method to be prescribed by Cabinet Order, as provided for in Additional Note 1 (c) to Chapter 27 of that Table and the testing method for distillation to be prescribed by Cabinet Order, as provided for in subheadings 2710.12-1-(1)-B and 2710.20-1-(1)-B of that Table are the testing method for distillation of petroleum oils, the testing method for residual carbon content of petroleum products and the testing method for distillation of chemical products, respectively, as prescribed by the Japanese Industrial Standard (in Articles 76 to 78 referred to as “JIS”) provided for in paragraph (1) of Article 20 (Japanese Industrial Standard) of the Industrial Standardization Act (Act No. 185 of 1949).
(Mixing of petroleum products)
Article 73.heavy fuel oils and crude oils, set forth in subheadings 2710.19-1-(3)-A-(a) and -1-(3)-B-(a) and 2710.20-1-(4)-A-(a) and -1-(4)-B-(a) of the Appended Table of the Act;
(Designation of testing method)
Article 74.The testing method to be prescribed by Cabinet Order, as provided for in subheading 3301.25-1-(1) of the Appended Table of the Act is the method to obtain the total content of menthol by deeming the whole ester contained in peppermint oil as acetic ester after acetylating alcohol content of peppermint oil, then quantifying the ester by saponification and converting alcohol composing the ester into menthol.
(Designation of parts of automobiles)
Article 75.Parts of automobiles to be prescribed by Cabinet Order, as provided for in subheading 3603.50-1 of the Appended Table of the Act are airbag gas generators, gas generators for devices fixing pulled seat-belt or gas generators for devices to elevate bonnet hood to reduce shocks of pedestrians.
(Designation of chenille fabrics or pile fabrics with non-flammability properties)
Article 76.Fabrics with non-flammability properties to be prescribed by Cabinet Order, as provided for in subheadings 5801.26-1, 5801.36-1 and 6001.92-1 of the Appended Table of the Act are those fabrics with flame-retardant or self-extinguishable properties certified by the flammability testing method for organic materials for vehicular interiors as prescribed in the JIS.
(Designation of narrow woven fabrics with tenacity and non-flammability properties)
Article 77.Fabrics with tenacity and non-flammability properties to be prescribed by Cabinet Order, as provided for in subheading 5806.32-1 of the Appended Table of the Act are those fabrics having a tenacity (i.e., the tenacity measured by the testing method under the standard conditions for seat belt webbing as prescribed in the JIS) of 22.3 kN or more under the standard conditions for sheet belt webbing and having flame-retardant or self-extinguishable properties certified by the flammability testing method for organic materials for vehicular interiors as prescribed in the JIS.
(Designation of standard requirements for large type containers)
Article 78.aluminium plates, sheets and strip (limited to those for use as roofing (of a width of not less than 2.3m) in large type containers for which the standard requirements are stipulated in Article 78), set forth in subheadings 7606.12-1 and 7606.92-1 of the Appended Table of the Act;