Cabinet Order on the Application of Beneficial Duty Prescribed in Article 5 of the Customs Tariff Act
Article 1.The countries (including any territory which is part thereof; hereinafter the same applies) to which the benefit of customs duty is extended pursuant to the provision of Article 5 of the Customs Tariff Act (hereinafter referred to as “the Act”) are those countries as set forth in the Appended Table.
Article 2.Goods to which the benefit of customs duty may be extended pursuant to the provision of Article 5 of the Act are those goods pertaining to production in any of the countries listed in the Appended Table, set forth in Schedule XXXVIII (－) Japan annexed to the Marrakesh Protocol to the General Agreement on Tariffs and Trade 1994 in Annex 1A to the Marrakesh Agreement Establishing the World Trade Organization.
Article 3.The rates of customs duty chargeable on the goods set forth in the Schedule referred to in the preceding Article shall be those rates specified respectively in the said Schedule for the category of such goods.
(2)The preceding paragraph does not preclude application of any laws and regulations which provide for the rates of customs duty lower than those provided for in the said paragraph.
|Central and South America||The Baha-mas|
São Tomé and Prin-cipe