Article 1.This Act provides for temporary exceptions to the Customs Tariff Act (Act No. 54 of 1910) and the Customs Act (Act No. 61 of 1954) by making necessary adjustments to the rates of customs duty applicable to goods for the purpose of contributing to the sound development of the national economy.

Article 2.The rates of customs duty to be levied on goods set forth in Appended Table 1, imported on or before March 31, 2024 are as prescribed in that Table.

(2)The rates of customs duty to be levied on goods set forth in Appended Table 1-3, imported on or before March 31, 2024 are as prescribed in that Table for the category of goods imported within the period as specified respectively therein.

Article 3.When, in an emergency in international relations, it is not appropriate to grant the benefits concerning customs duty under the General Agreement on Tariffs and Trade 1994-Annex 1A to the Marrakesh Agreement Establishing the World Trade Organization (hereinafter referred to as “General Agreement”), notwithstanding the provisions of the proviso to Article 3 (Dutiable items) of the Customs Act, the rates of customs duty to be levied on goods specified by Cabinet Order, which originate in a country specified by Cabinet Order (including a territory which is part of that country) and are imported within a period specified by Cabinet Order, are those as prescribed in Article 3 (Basis for duty assessment and rates of duty) of the Customs Tariff Act (if the preceding Article is applicable, the preceding Article).

(2)When enacting, revising or repealing the Cabinet Order referred to in the preceding paragraph, necessary transitional measures (including transitional measures concerning penal provisions) may be prescribed in connection with the enactment, revision or repeal of the Cabinet Order to the extent deemed reasonably necessary.

Article 4.Goods set forth in the following, if they are found difficult to be manufactured in Japan and are specified by Cabinet Order, are exempted from customs duty pursuant to the provisions of Cabinet Order, provided that they are imported on or before March 31, 2026:

Articles 5 to 7-2.Deleted.

Article 7-3.If, in each of fiscal years from 1995 to 2023, the aggregate import quantity of goods set forth in Appended Table 1-6, obtained by adding up, under each of the items of that Table, the import quantities of these goods in the fiscal year in question exceeds the quantity publicly notified in advance by the Minister of Finance in the official gazette or by other appropriate means including the method using internet (hereinafter referred to as “public notice, etc.” or “publicly notified, etc.”, as the case may be) (hereinafter the quantity so notified is referred to as “threshold import quantity” in this Article and in that Table), the rates of customs duty to be levied on the goods set forth in each of these items, imported during the period from the first day of the second month following the month in which the import quantity exceeds the threshold import quantity (the first day herein is referred to as “trigger day” in items (vi) of the next paragraph and paragraph (8)) to the last day of the fiscal year in question, notwithstanding the provisions of Article 3 (Basis for duty assessment and rates of duty) of the Customs Tariff Act, Article 2 or paragraph (1) or (3) of Article 8-2, are the rates of duty obtained by adding to the rates of duty prescribed in the Appended Table of that Act (in the case of goods set forth in Appended Table 1-3, the rates of duty prescribed in that Table; hereinafter the same applies in this paragraph) or to the rates of duty prescribed in Schedule XXXVIII Japan annexed to the Marrakesh Protocol to the General Agreement on Tariffs and Trade 1994-Annex 1A to the Marrakesh Agreement Establishing the World Trade Organization (in Articles 7-7 and 8-2 referred to as “WTO rates of duty”), whichever is lower (in the case of goods imported from the countries (including territories which are part of these countries) to which the benefits prescribed in the special provisions of conventions concerning customs duty or Article 5 (Beneficial customs duty) of the Customs Tariff Act are not granted, the rates of duty prescribed in the Appended Table of that Act; referred to as “ordinary rates of customs duty” in paragraph (1) of the next Article), the rates of duty as prescribed in Appended Table 1-6 for the category of goods imported during the period as specified respectively in that Table; provided, however, that, in fiscal year 2023, this applies only to the case where the import quantity obtained by deducting from the aggregate import quantity calculated by adding up, under each of the items of that Table, the import quantities of goods set forth in that Table during the fiscal year in question, the aggregate quantity of import quantities calculated by adding up, under each of these items, the import quantities in that fiscal year, of goods set forth in each of these items and recognized, pursuant to the provisions of Cabinet Order, by the Director General of Customs as originating goods under the Economic Partnership Agreements (i.e., conventions and other international engagements which strengthen the economic partnership between Japan and other Parties (including territories having their own tariff and trade systems: hereinafter the same applies) by comprehensively taking measures for establishing a free trade area provided for in Article 24-8 (b) of the General Agreement and other measures including liberalization of trade and facilitation of investment and which are prescribed by Cabinet Order as those requiring certain measures under this Act in order to ensure their proper implementation (hereinafter the same applies)) in accordance with the provisions of the Agreements (hereinafter referred to as “originating goods under the Economic Partnership Agreements” in this paragraph and paragraph (8)) and of goods set forth in each of the items of that Table, originating in the Party to the Agreements (other than Japan) (excluding originating goods under the Economic Partnership Agreements; in paragraph (8) referred to as “goods produced in the Party”) (limited to import quantity during the period preceding the day to be specified by Cabinet Order; the same applies in paragraph (8)) exceeds the quantity publicly notified, etc. in advance by the Minister of Finance (the quantity so notified, etc. is referred to as “threshold import quantity not covered by the Agreements” in paragraph (6)).

(2)The preceding paragraph does not apply if goods set forth in Appended Table 1-6 fall under any of the following items:

(3)With respect to goods set forth in Appended Table 1-6 which have fallen under the case provided for in paragraph (1), if it is found that, in consideration of the import trends of these goods and other circumstances, imports of these goods are not likely to cause injury to domestic industry producing the same kind of goods or other goods directly competing with the imported goods in their use, application of that paragraph may, pursuant to the provisions of Cabinet Order, be suspended, by designating goods and period, for the designated goods imported within the designated period.

(4)The threshold import quantity provided for in paragraph (1) is the quantity obtained by calculating, using the method as specified in each of the following items for the category of the cases as set forth respectively therein, as the aggregate quantity obtained by adding up, under each of the items of Appended Table 1-6, import quantities of goods set forth in that Table; provided, however, that if the quantity thus obtained is less than 105/100 of the quantity equivalent to one-third of the aggregate quantity of the import quantities of each year (in the case of goods set forth in items 15 to 19 of that Table, each year means the period from October 1 of each year to September 30 of the next year; the same applies in item (i)) of the past three consecutive years inclusive of the year preceding the year which includes the first day of the fiscal year in question (in the case of goods set forth in items 15 to 19 of that Table, the year preceding the year is the period from October 1 of the year prior to the preceding year, which includes the first day of the fiscal year in question to September 30 of the next year; hereinafter simply referred to as “preceding year” in this and next paragraph) (hereinafter the quantity equivalent to one-third of the aggregate quantity is referred to as “average import quantity” in this and next paragraph), then the threshold import quantity is the quantity obtained by multiplying the average import quantity by 105/100:

(5)When calculating the threshold import quantity provided for in paragraph (1) pursuant to the provisions of the preceding paragraph, if any of the items of Appended Table 1-6 includes goods the domestic consumption of which, during the past three consecutive years inclusive of the preceding year, is unknown, the threshold import quantity of the item including such goods is the quantity obtained by multiplying the average import quantity of that item by 125/100.

(6)The preceding two paragraphs apply to the case in which the threshold import quantity not covered by the Agreement as provided for in the proviso to paragraph (1) is calculated. In this case, the term “set forth in that Table” in paragraph (4) is deemed to be replaced with “set forth in that Table (excluding the import quantity of goods recognized, pursuant to the provisions of Cabinet Order, by the Director General of Customs as originating goods under the Economic Partnership Agreement in accordance with the provisions of the Agreement (the originating goods herein are referred to as “originating goods under the Economic Partnership Agreement” in item (i)) and the import quantity of goods originating in the Party to the Economic Partnership Agreement (other than Japan) (the goods herein are referred to as “goods produced in the Party” in that item) (limited to import quantity of the period preceding the date to be specified by Cabinet Order); the same applies in that item)” and the term “the aggregate quantity of domestic consumption of each year” in item (i) of that paragraph is deemed to be replaced with “the aggregate quantity of domestic consumption (excluding the quantity equivalent to the aggregate quantity of import quantity of originating goods under the Economic Partnership Agreement and import quantity of goods produced in the Party; hereinafter the same applies in this paragraph and the next paragraph) of each year”.

(7)The import quantity provided for in paragraphs (1) and (4) (including the cases where applied pursuant to the preceding paragraph; hereinafter the same applies in this paragraph) is to be calculated, pursuant to the provisions of Cabinet Order, on the basis of the statistical quantities, as referred to in item (i) of paragraph (1) of Article 102 (Delivery of certificates and inspection of statistics, etc.) of the Customs Act, or by the method used for preparation of these statistics and the quantity of domestic consumption provided for in paragraph (4) is to be calculated, pursuant to the provisions of Cabinet Order, on the basis of the statistical quantities prescribed by Cabinet Order or by the method used for preparation of these statistics.

(8)The Minister of Finance shall, with respect to goods set forth in Appended Table 1-6, make a public notice, etc. of import quantity of these goods obtained by adding up, under each of the items of that Table, the import quantities of these goods from the first day of the fiscal year in question until the last day of each month (in fiscal year 2023, the import quantity of these goods is the aggregate import quantity obtained by adding up, under each of the items of that Table, the quantities of goods set forth in that Table imported during the period from the first day of the fiscal year in question until the last day of each month and the import quantity obtained by deducting from that aggregate import quantity, the aggregate import quantity obtained by adding up, under each of the items of that Table, the import quantities of the originating goods under the Economic Partnership Agreement and the import quantities of goods produced in the Party, as referred to in each of the items, imported from the first day of the fiscal year in question until the last day of each month) on or before the last day of the month following that each month, and if the aggregate import quantity of goods set forth in that Table obtained by adding up, under each of the items of that Table, the import quantities during the fiscal year in question, exceeds the threshold import quantity for that fiscal year (in fiscal year 2023, limited to the case falling under the case provided for in the proviso to paragraph (1)), the Minister of Finance shall make a public notice, etc. of the trigger day for the goods of each of the items in which the excess occurs, on or before the last day of the month following the month in which the excess occurs.

Article 7-4.Th amount of customs duty to be levied on goods set forth in Appended Table 1-7 in each of fiscal years from 1995 to 2023, if the customs value of these goods (in the case of goods on which customs duty is levied on the basis of their quantity, customs value calculated in accordance with the provisions of Articles 4 to 4-9 of the Customs Tariff Act; hereinafter the same applies) falls below the trigger threshold price (i.e., the weighted average of customs value of the goods during the period from 1986 to 1988 or, if this cannot practically be applied, the value publicly notified, etc. by the Minister of Finance as the value calculated pursuant to the provisions of Cabinet Order; hereinafter the same applies in this paragraph and in that Table), notwithstanding the provisions of Article 3 (Basis for duty assessment and rates of duty) of that Act or Article 2 or paragraph (1) or (3) of Article 8-2, is the amount obtained by adding the amount calculated using the method as specified in each of the following items for the category of the cases as set forth respectively therein, to the amount equivalent to the amount of customs duty calculated on the basis of the ordinary rate of customs duty:

(2)The preceding paragraph does not apply if goods set forth in Appended Table 1-7 fall under any of items (i) to (v) of paragraph (2) of the preceding Article or are those on which additional customs duty is levied pursuant to the provisions of that Article.

(3)If imports of any of the goods set forth in Appended Table 1-7 are not likely to cause, in consideration of the import trends of these goods or other circumstances, injury to the domestic industry producing the same kind of goods or other goods directly competing with the imported goods in their use, application of paragraph (1) may, pursuant to the provisions of Cabinet Order, be suspended, by designating goods and period, for the designated goods imported within the designated period.

Article 7-5.Deleted.

Article 7-6.In each of fiscal years from 1995 to 2023, when the import quantity during the fiscal year in question, of live swine set forth in subheading 0103.92 of the Appended Table of the Customs Tariff Act, meat of swine set forth in subheadings 0203.11-2, 0203.12-2, 0203.19-2, 0203.21-2, 0203.22-2 and 0203.29-2 of that Table, offal of swine set forth in subheadings 0206.30-2-(2) and 0206.49-2- (2) of that Table, offal of swine, etc. set forth in subheadings 0210.11, 0210.12, 0210.19 and 0210.99-1 of that Table and ham, bacon, etc. set forth in subheadings 1602.41-1, 1602.42-1 and 1602.49-2-(1) of that Table (hereinafter referred to as “pork, etc.” in this Article and in Appended Tables 1-3-2 and 1-8) exceeds the quantity publicly notified, etc. in advance by the Minister of Finance (in paragraphs (3) and (5) referred to as “threshold import quantity”), the rates of customs duty to be levied on port, etc. imported within the period from the first day of the second month following the month in which the excess occurs (the first day herein referred to as “trigger day” in item (i) of the next paragraph and paragraph (5)), notwithstanding the provisions of Article 2 or paragraph (1) or (3) of Article 8-2, are the rates of duty as prescribed in Appended Table 1-8; provided, however, that, in fiscal year 2023, this applies only when the import quantity obtained by deducting from the import quantity of pork, etc. during the fiscal year in question, the aggregate quantity of the import quantity of pork, etc. to which the benefit of tariff concessions is granted under the Economic Partnership Agreement during the fiscal year in question (hereinafter in this paragraph and Article 7-9 referred to as “goods covered by tariff concessions”) and the import quantity of pork, etc. originating in the Party to the Economic Partnership Agreement other than Japan (excluding those goods covered by tariff concessions) (limited to those goods imported during the period preceding the day to be specified by Cabinet Order) (the import quantity thus obtained is referred to as “import quantity not covered by the Agreement” in paragraph (5)) exceeds the quantity publicly notified, etc. in advance by the Minister of Finance (the quantity so notified is referred to as “threshold import quantity not covered by the Agreement” in paragraph (3)).

(2)If the situation falls under any of the following items, the preceding paragraph does not apply:

(3)Paragraph (4) of Article 7-3 applies when the threshold import quantity or the threshold import quantity not covered by the Agreement is calculated. In this case, when that paragraph applies to the calculation of the threshold import quantity not covered by the Agreement, the term “import quantities of goods set forth in that Table” in that paragraph is deemed to be replaced with “import quantities of pork, etc. provided for in paragraph (1) of Article 7-6 (excluding the aggregate quantity of import quantity of pork, etc. to which the benefit of tariff concessions is granted under the Economic Partnership Agreement (hereinafter in this paragraph referred to as “goods covered by tariff concessions”) and import quantity of pork, etc. originating in the Party to the Economic Partnership Agreement other than Japan (excluding goods covered by tariff concession; in item (i) referred to as “goods produced in the Party”) (limited to quantity imported during the period preceding the day to be specified by Cabinet Order; the same applies in that item); hereinafter the same applies in this paragraph)” and the term “the aggregate quantity of domestic consumption of each year” in item (i) of that paragraph is deemed to be replaced with “the aggregate quantity of domestic consumption of each year (excluding quantity equivalent to the aggregate quantity of import quantity of goods covered by tariff concessions and import quantity of goods produced in the Party; hereinafter the same applies in this paragraph)”.

(4)Paragraph (7) of Article 7-3 applies when the import quantity provided for in paragraph (1) or the quantity of domestic consumption provided for in paragraph (4) of that Article, as applied pursuant to the preceding paragraph is calculated.

(5)The Minister of Finance shall, in each of fiscal years from 1995 to 2023, make a public notice, etc. of import quantity of pork, etc. (in fiscal year 2023, that import quantity and the import quantity not covered by the Agreement) during the period from the first day of the fiscal year in question to the last day of each month, on or before the last day of the month following that each month, and if import quantity of pork, etc. during the fiscal year in question exceeds the threshold import quantity of the fiscal year in question (in fiscal year 2023, limited to the case in which the situation falls under the case provided for in the proviso to paragraph (1)), the Minister of Finance shall make a public notice, etc. of the trigger day on or before the last day of the month following the month in which the excess occurs.

Article 7-7.When there is the fact of increase in imports of a specific kind of goods as a result of tariff concessions under the Economic Partnership Agreement (hereinafter simply referred to as “tariff concessions” in this Article) (a specific kind of goods herein is limited to those goods to which the benefit of tariff concessions is granted under the Economic Partnership Agreement) (in paragraphs (6) and (7) referred to as “the fact of increase in imports of specific goods”) and there is the fact that increase in imports of these goods causes or threatens to cause material injury to the domestic industries producing the same kind of goods or other goods directly competing with these imported goods in their use (in paragraphs (6) and (7) referred to as “the fact of material injury, etc. to domestic industries”), if it is found urgently necessary for the national economy, the following measures may, by designating a country (including a territory having its own tariff and trade system; hereinafter the same applies in this Article, item (ii) of Article 7-9, Article 7-10 and paragraph (1) of Article 8-2), goods and period pursuant to the provisions of Cabinet Order, be taken in accordance with the provisions of the Agreement:

(2)When any of the measures prescribed in the preceding paragraph has been taken, if it is found necessary on any special grounds, the period designated under that paragraph may, pursuant to the provisions of Cabinet Order, be extended in accordance with the provisions of the Economic Partnership Agreement.

(3)When any of the measures prescribed in paragraph (1) is taken or has been taken with respect to the designated goods, the tariff concessions granted to goods other than the designated goods may be modified or tariff concessions may newly be granted to goods not subject to tariff concessions pursuant to the provisions of Cabinet Order, in accordance with the provisions of the Economic Partnership Agreement, and the rates of duty so modified or newly granted may be applied.

(4)When any emergency measure of customs duty has been taken by any Party to the Economic Partnership Agreement other than Japan (referred to as “Party to the Agreement” in Article 12-4) in accordance with the provisions of that Agreement (referred to as “emergency measure taken by a Party other than Japan” in the next paragraph), tariff concessions may, pursuant to the provisions of Cabinet Order, by designating a country and goods subject to tariff concessions, wholly or partly be suspended with respect to the designated goods, and customs duty may be levied on the designated goods at the rates not exceeding the effective rates of duty.

(5)The measures prescribed in the preceding two paragraphs shall be taken with due consideration so that their effects may not exceed the extent necessary to compensate for the measures prescribed in paragraph (1) or to serve as countermeasures against the emergency measure taken by a Party other than Japan and their effects on the national economy may be minimized to the extent possible.

(6)When there is sufficient evidence to substantiate the fact of increase in imports of specific goods and the fact of material injury, etc. to domestic industries caused by that increase, the Government, if it is found necessary to do so, is to investigate whether these facts do or do not actually exist.

(7)When the investigation referred to in the preceding paragraph has been initiated, if the fact of increase in imports of specific goods and the fact of material injury, etc. to domestic industries caused by that increase can be presumed from sufficient evidence even before completion of the investigation and if it is found urgently necessary for the national economy in particular, the Government may, pursuant to the provisions of Cabinet Order, by designating a country, goods and period, take the following measures in accordance with the provisions of the Economic Partnership Agreement:

(8)When the investigation referred to in paragraph (6) has been completed, the Government shall, unless the measure prescribed in paragraph (1) is taken, refund customs duty levied pursuant to the provisions of the preceding paragraph without delay. If the amount of customs duty levied pursuant to the provisions of the preceding paragraph exceeds the amount of customs duty which would be levied had customs duty been levied under paragraph (1) on the goods designated under the preceding paragraph, imported during the period in which the measure prescribed in the preceding paragraph was taken, the excess amount of customs duty shall also be refunded.

(9)The Minister of Finance, if it is found necessary in order to suspend the tariff concessions pursuant to the provisions of paragraph (4) and levy customs duty at a rate not exceeding the effective rate of duty, may seek from the Minister of Foreign Affairs, the Minister of Agriculture, Forestry and Fisheries, the Minister of Economy, Trade and Industry and other Heads of relevant Administrative Organs their opinions with respect to the country and goods to which application of tariff concessions is to be suspended and the rate of customs duty to be levied.

(10)The Minister of Foreign Affairs, the Minister of Agriculture, Forestry and Fisheries, the Minister of Economy, Trade and Industry and other Heads of relevant Administrative Organs, if their opinions are sought from the Minister of Finance pursuant to the provisions of the preceding paragraph, shall provide their opinions in writing within thirty days from the date on which their opinions are sought unless there are legitimate grounds for failure to do so.

(11)In addition to what is provided for in the preceding paragraphs, necessary matters concerning application of these provisions are prescribed by Cabinet Order.

Article 7-8.If, with respect to goods subject to modification (i.e., goods specified by Cabinet Order, to which the benefit of tariff concessions is granted under the Economic Partnership Agreement on condition that the benefit may be suspended or modified when their import quantity during the period specified by the Agreement exceeds a certain quantity provided for by the Agreement; hereinafter the same applies in this Article), the import quantity of these goods during the period specified by the Agreement (if import quantity is otherwise provided for by the Agreement, the quantity specified by Cabinet Order pursuant to the provisions of the Agreement; the same applies in paragraphs (3) and (4)) exceeds, in accordance with the provisions of the Economic Partnership Agreement, the quantity publicly notified, etc. in advance by the Minister of Finance as a certain quantity of these goods specified by the Agreement (the quantity so notified, etc. is referred to as “threshold import quantity” in paragraph (4)), the rates of customs duty levied on these goods imported within a period from the first day of the second month following the month in which the excess occurs until the last day of fiscal year which includes the month in which the excess occurs (if the period is otherwise provided for by the Agreement, the period specified by Cabinet Order pursuant to the provisions of the Agreement; referred to as “trigger period” in item (i) and paragraph (4)) are the rates of duty to be levied on these goods as set forth in the following, whichever is the lowest:

(2)The preceding paragraph does not apply to goods subject to modification specified by Cabinet Order, in accordance with the provisions of the Economic Partnership Agreement.

(3)Paragraph (7) of Article 7-3 applies when import quantity of goods subject to modification is calculated.

(4)The Minister of Finance shall make a public notice, etc. of import quantity of goods subject to modification during the period from the first day of the fiscal year in question (the first day herein is, in the case of goods subject to modification prescribed by Cabinet Order, the day specified by Cabinet Order and, in the case of goods subject to modification to which the benefit of tariff concessions is granted pursuant to the provisions of the Economic Partnership Agreement in fiscal year which includes the day on which the Agreement enters into force for Japan (excluding goods specified by Cabinet Order), the day on which the Agreement enters into force for Japan) to the last day of each month of that fiscal year, on or before the last day of the month following that each month and, if the import quantity during the fiscal year in question exceeds the threshold import quantity of the goods subject to modification, the Minister of Finance shall make a public notice, etc. of the trigger period for the goods subject to modification the importation of which exceeds the threshold import quantity, on or before the day preceding the day on which the trigger period commences.

(5)Technical replacement of terms necessary for applying the preceding paragraph for the goods subject to modification specified by Cabinet Order is prescribed by Cabinet Order.

Article 7-9.The rates of customs duty to be levied on goods subject to tariff concession as set forth in subheading 0101.29-2-(2) of the Appended Table of the Customs Tariff Act, if customs value per each of the goods falls below the trigger threshold price (i.e., the price obtained by multiplying the trigger price of the goods prescribed by the Economic Partnership Agreement by 90/100) (goods the customs value of which falls below the trigger threshold price are referred to as “goods subject to modification of concessions” in item (ii)) are the rates of duty as set forth in the following, whichever is the lowest:

Article 7-10.If it is found necessary in order to protect the interest accruing directly or indirectly to Japan under the Economic Partnership Agreement, tariff concession may be suspended and customs duty may be levied at a rate within the effective rate of duty, by designating a country and goods subject to tariff concession pursuant to the provisions of Cabinet Order, for the whole or part of the designated goods, in accordance with the provisions of the Economic Partnership Agreement.

(2)The Minister of Finance, if it is found necessary in order to suspend tariff concessions and levy customs duty at a rate within the effective rates of duty in accordance with the provisions of the preceding paragraph, may seek opinions from the Minister of Foreign Affairs, the Minister of Agriculture, Forestry and Fisheries, the Minister of Economy, Trade and Industry and other Heads of relevant Administrative Organs with respect to the country and goods for which tariff concession is to be suspended and the rate of customs duty to be applied.

(3)The Minister of Foreign Affairs, the Minister of Agriculture, Forestry and Fisheries, the Minister of Economy, Trade and Industry and other Heads of relevant Administrative Organs, if opinions have been sought from the Minister of Finance pursuant to the provisions of the preceding paragraph shall provide their opinions in writing within thirty days from the date on which their opinions are sought unless there are legitimate grounds for failure to do so.

(4)In addition to what is provided for in the preceding three paragraphs, necessary matters concerning application of these provisions are prescribed by Cabinet Order.

Article 8.With respect to products set forth in the following, manufactured, as their raw materials or components, from goods exported from Japan on or before March 31, 2026 for processing or assembly (excluding products which are treated as duty-free in the Appended Table of the Customs Tariff Act) and imported within one year from the date of their export permission (or, if a period longer than one year is found necessary on any unavoidable grounds and approval is given by the Director General of Customs pursuant to the provisions of Cabinet Order, within the longer period than one year, designated by the Director General of Customs), the customs duty chargeable on the products may, pursuant to the provisions of Cabinet Order, be reduced within the amount calculated by multiplying the amount of customs duty to be levied on the products by the proportion of the value prescribed by Cabinet Order as the value equivalent to customs value which would be obtained had the exported goods been imported in the nature and shape in which they were exported to the customs value of the products:

(2)The preceding paragraph does not apply to goods to which paragraph (1) or (3) of the next Article applies.

Article 8-2.The rates of customs duty to be levied on goods set forth in the following items, originating in countries the economies of which are developing and which seek a special benefit concerning customs duty, if specified by Cabinet Order as countries for which the special benefit is appropriate to be granted (hereinafter referred to as “beneficiaries of preferences, etc.”), notwithstanding the provisions of Article 2, are as prescribed in these items, provided that these goods are imported on or before March 31, 2031:

(2)Notwithstanding the provisions of the preceding paragraph, if any goods set forth in the items of that paragraph, originating in one of the beneficiaries of preferences, etc. are imported on or before the day as specified in that paragraph and are found that the benefit concerning customs duty prescribed in that paragraph is not appropriate to be granted in consideration of the degree of international competitiveness of goods originating in that beneficiary of preferences, etc. or other circumstances, the benefit prescribed in that paragraph may not be granted, designating a beneficiary of preferences, etc. and goods pursuant to the provisions of Cabinet Order, to those designated goods originating in the designated beneficiary of preferences, etc.

(3)Notwithstanding the provisions of Article 2 or item (i) or (ii) of that paragraph, the rates of customs duty to be levied on goods other than those set forth in Appended Table 5, originating in beneficiaries of preferences, etc. which fall under the least developed countries in accordance with the Resolution of the General Assembly of the United Nations and are specified by Cabinet Order as those countries for which the special benefit concerning preferential tariff (i.e., customs duty levied pursuant to the provisions of paragraph (1)) is appropriate to be granted (these beneficiaries are referred to as “special beneficiaries of preferences” in the next Article) (excluding goods which are treated as duty-free in the Appended Table of the Customs Tariff Act (or, in Appended Table 1 in the case of goods set forth in that Table) and in item (i) of that paragraph and goods set forth in item (iii) of that paragraph) are free, provided that they are imported on or before the day as specified in that paragraph.

(4)Necessary matters concerning verification of origin of goods to which paragraph (1) or the preceding paragraph applies or other necessary matters concerning application of these provisions are prescribed by Cabinet Order.

Article 8-3.If, as a result of application of the rates of duty prescribed in the items of paragraph (1) of the preceding Article, goods set forth in these items, originating in the beneficiaries of preferences, etc. (excluding special beneficiaries of preferences) are imported in such increased quantities as to cause or threaten to cause injury to the Japanese industry manufacturing the same kind of goods or other goods directly competing with the imported goods in their use and if it is found urgently necessary in order to protect that industry, application of that paragraph may be suspended by designating, pursuant to the provisions of Cabinet Order, goods and a period and, if necessary, a country or territory.

(2)The preceding paragraph applies to goods other than those goods set forth in Appended Table 5, originating in the special beneficiaries of preferences (excluding goods which are treated as duty-free in the Appended Table of the Customs Tariff Act (or, in Appended Table 1 in the case of goods set forth in that Table)). In this case, the terms “the rates of duty prescribed in the items of paragraph (1) of the preceding Article” and “that paragraph” in the preceding paragraph are deemed to be replaced with “the rates of duty prescribed in paragraph (1) or (3) of the preceding Article” and “paragraph (1) or (3) of that Article” respectively, and if application of paragraph (3) of the preceding Article is suspended for goods to which that paragraph applies, paragraph (1) of that Article does not apply to these goods.

Article 8-4.The Director General of Customs, before granting the benefit concerning customs duty prescribed in paragraph (1) or (3) of Article 8-2 (Preferential tariff, etc.) to goods for which import declaration has been made, if it is necessary in order to verify whether these goods are those originating in the beneficiaries of preferences, etc. (hereinafter in this paragraph referred to as “originating goods of beneficiaries of preferences, etc.”), may conduct verification in the manner as set forth in the following:

(2)The questioning or request referred to in item (ii) of the preceding paragraph is to be made in writing, specifying reasonable period during which a person so questioned or requested may respond to questions or provide materials relevant to the request.

(3)The Director General of Customs, before having customs officials conduct the examination referred to in item (iii) of paragraph (1), notifies a beneficiary of preferences, etc. of that fact in writing, specifying reasonable period for the beneficiary of preferences, etc. to respond as to whether it consents to the examination.

(4)The request referred to in item (iv) of paragraph (1) is to be made in writing, specifying reasonable period for a competent authority of a beneficiary of preferences, etc. to provide a response as to whether the competent authority consents to the request.

(5)If the situation falls under any of the following items, the Director General of Customs may elect not to grant the benefit concerning customs duty prescribed in paragraph (1) or (3) of Article 8-2 to goods for which the benefit is sought:

(6)When the verification prescribed in paragraph (1) has been conducted, the Director General of Customs shall notify a person who imports goods subject to the verification of the details of the result of the verification (including the reason therefor).

Article 8-5.For the purpose of application of paragraph (1) or (2) of Article 6, paragraph (1) or (3) of Article 7, paragraph (1) or (2) of Article 8 or paragraph (1), (4) or (8) of Article 9, of the Customs Tariff Act to goods provided for in Articles 2 and 8-2, the term “at the rates prescribed in the Appended Table” in these provisions is deemed to be replaced with “at the rates prescribed in the Appended Table (or, if the rates of duty specified in Article 2, paragraph (1) of Article 7-3, paragraph (1) of Article 7-4, paragraph (1) of Article 7-6 or paragraph (1) or (3) of Article 8-2 of the Temporary Customs Tariff Measures Act are applicable, these applicable rates of duty)”.

(2)Article 9-2 of the Customs Tariff Act applies to goods prescribed by Cabinet Order to which rates of duty applicable within a certain limit of quantity as prescribed in Appended Table 1 apply.

Article 8-6.With respect to goods prescribed by Cabinet Order, to which tariff concessions are granted, under the Economic Partnership Agreement, within a certain limit of quantity (excluding goods provided for in the next paragraph), the benefit of the concessions is granted, within that limit, to those goods imported by a person within the quantity of quota allocated to that person by the Government on the basis of past records of the goods used, the anticipated quantity of the goods to be used and other necessary consideration to the national economy.

(2)With respect to goods prescribed by Cabinet Order, to which tariff concessions are granted, under the Economic Partnership Agreement, within a certain limit of quantity, if the quantity is to be allocated by an importing country on the basis of a certificate issued by an exporting country (including territories having their own customs and trade systems) under the Agreement, the benefit of the concessions is granted to goods imported by a person within the quantity of quota allocated to that person by the Government on the basis of a certificate issued by a Party to the Agreement other than Japan.

(3)The details of the method of allocation referred to in the preceding two paragraphs, the procedures for receiving quota and other necessary matters concerning application of the preceding two paragraphs are prescribed by Cabinet Order.

Article 8-7.With respect to goods exported from Japan for processing or repair (excluding processing or repair prescribed by Cabinet Order) to a Party to the Economic Partnership Agreement other than Japan and subsequently imported into Japan within one year from the date of their export permission (or, if a period longer than one year is found necessary on any unavoidable grounds and if approval is given by the Director General of Customs pursuant to the provisions of Cabinet Order, then within the longer period than one year as designated by the Director General of Customs), customs duty on these goods is, pursuant to the provisions of Cabinet Order, exempted in accordance with the provisions of the Agreement.

Article 9.With respect to goods set forth in Appended Table 1 and specified by Cabinet Order, for which the rates of duty prescribed in that Table are applicable on condition that they are used for specific purposes and are lower than the rates of duty not being conditional upon such specific purposes (hereinafter referred to as “reduced rates of duty”), a person who seeks application of the reduced rates of duty shall follow the procedures as prescribed by Cabinet Order.

(2)With respect to goods specified by Cabinet Order, for which tariff concessions are granted on condition that they are used for specific purposes under the Economic Partnership Agreement, a person who seeks the benefit of the tariff concessions shall follow the procedures as prescribed by Cabinet Order.

Article 9-2.With respect to goods to which the tariff concessions under the Economic Partnership Agreement (hereinafter simply referred to as “concessions” in this Article) are granted on condition that they are used as raw materials for manufacture of feeds under the customs supervision, if the goods are those imported as raw materials set forth in the following items and if the manufacture provided for in these items is completed at a manufacturing factory approved by the Director General of Customs within one year from the date of import permission of the goods, the benefit of concessions are granted pursuant to the provisions of Cabinet Order:

(2)If it is found that there is no difficulty in ensuring the implementation of the Economic Partnership Agreement referred to in the preceding paragraph, this Act or the Customs Act, the Director General of Customs shall give the approval referred to in the preceding paragraph.

(3)When application of benefit of concessions is sought pursuant to the provisions of paragraph (1), the Director General of Customs may require security to be provided in an amount equivalent to the difference between the amount of customs duty calculated at the rate of duty not subject to the condition of using as raw materials for manufacture of feeds under the customs supervision and the amount of customs duty calculated at the rate of duty applicable under the benefit of concessions.

(4)When conducting the manufacturing provided for in the items of paragraph (1), the raw materials to which the benefit of concessions has been granted pursuant to the provisions of that paragraph (hereinafter referred to as “raw materials for manufacture” in this Article) shall not be used in combination with other raw materials of the same kind unless the Director General of Customs finds that there is no difficulty in verifying the manufacturing from the raw materials for manufacture and hence approves their mixed use.

(5)If the manufacturing from raw materials for manufacture has been completed, the manufacturer shall, pursuant to the provisions of Cabinet Order, notify the customs of the quantities of the raw materials for manufacture used and the quantities of products manufactured therefrom, and shall have the products inspected by the customs each time the notification is made or whenever necessary.

(6)The raw materials for manufacture set forth in the items of paragraph (1) shall not be used for purposes other than for those of manufacturing provided for in these items nor be transferred for purposes other than for those of manufacturing provided for in these items, within one year from the date of their import permission; provided, however, that this does not apply if approval is given, pursuant to the provisions of Cabinet Order, by the Director General of Customs on any unavoidable grounds.

(7)When the situation falls under any of the cases referred to in the following items, customs duty in an amount equivalent to the difference between the amount of customs duty calculated at the rate of duty not subject to the condition of using raw materials for manufacture of feeds under the customs supervision and the amount of customs duty calculated at the rate of duty applicable under the benefit of concessions is immediately collected from a person involved in the situation; provided, however, that if the raw materials for manufacture or the products manufactured therefrom were lost due to a disaster or for other unavoidable cause or were destroyed with the approval of the Director General of Customs, the customs duty is not collected, and if the raw materials for manufacture for which the approval referred to in the proviso to the preceding paragraph has been given have depreciated in value due to deterioration or damage or for other unavoidable cause, the customs duty may be reduced in accordance with the provisions of paragraph (1) of Article 10 (Reduction or refund of customs duty in the case of deterioration, damage, etc.) of the Customs Tariff Act:

(8)A person who has obtained approval of a manufacturing factory under paragraph (1) shall, pursuant to the provisions of Cabinet Order, pay service fee to the customs in an amount specified by Cabinet Order on the basis of the total floor space of the manufacturing factory, the period of the approval and the types of customs services for the factory.

Article 10.Goods for which customs duty has been exempted pursuant to the provisions of Article 4 or goods to which reduced rate of duty referred to in paragraph (1) of Article 9 or the benefit of concessions referred to in paragraph (2) of that Article has been granted shall not be used or transferred for use, within two years from the date of their import permission, for purposes other than for those for which customs duty has been exempted or the reduced rate of duty or the benefit of concessions has been granted; provided, however, that this does not apply if approval is given by the Director General of Customs on any unavoidable grounds pursuant to the provisions of Cabinet Order.

Article 11.If the approval referred to in the proviso to the preceding Article has been given or if the goods referred to in that Article have been used or transferred for use, without the approval, for purposes other than for those provided for in that Article, customs duty in an amount as specified in each of the following items for the category of goods as set forth respectively therein is immediately collected from a person who has so used or transferred. In this case, if the value of the goods has decreased due to loss or deterioration caused as a result of their use or for other unavoidable reason, customs duty may be reduced in accordance with the provisions of paragraph (1) of Article 10 (Reduction of customs duty due to deterioration or damage) of the Customs Tariff Act:

Article 12.Article 20-3 (Use of duty-reduced or duty-exempt goods for purposes other than for those intended) of the Customs Tariff Act applies if goods for which customs duty has been exempted pursuant to the provisions of Article 4 or to which the reduced rate of duty referred to in paragraph (1) of Article 9 or the benefit of concessions referred to in paragraph (2) of that Article or paragraph (1) of Article 9-2 has been granted, are used or are transferred for use for purposes other than for those for which customs duty has been exempted or the reduced rate of duty or the benefit of concessions has been granted.

Article 12-2.When the benefit of tariff concessions has not been granted to goods subject to a declaration for payment under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (hereinafter referred to as “Trans-Pacific Comprehensive and Progressive Agreement”) (i.e., the declaration prescribed in paragraph (1) of Article 7 (Declaration) of the Customs Act or amended declaration prescribed in paragraph (1) Article 7-14 (Amended declaration) of that Act; hereinafter the same applies in this Article) (limited to goods deemed to be originating goods under the Trans-Pacific Comprehensive and Progressive Agreement), if the amount of duty payable on these goods (or, if reassessment prescribed in paragraph (1) or (3) of Article 7-16 (Reassessment and determination) of that Act (hereinafter in this Article referred to as “reassessment”) has been made for the amount of duty, then the amount of duty after the reassessment) would be excessive had the benefit of tariff concessions been granted, a person who has filed the declaration for payment may, pursuant to the provisions of Cabinet Order, request the Director General of Customs to make reassessment prescribed in paragraph (1) of Article 7-15 (Request for reassessment) of that Act with respect to the amount of duty under the declaration for payment (if reassessment has been made for the amount of duty, the amount of duty after the reassessment), provided that the request is made within one year from the day on which import permission is given for the goods.

Article 12-3.When the Director General of Customs has determined, pursuant to the provisions of paragraph (1) of Article 8 (Official assessment decision) of the Customs Act, the amount of duty payable related to customs duty of goods to which the official assessment system provided for in item (ii) of paragraph (1) of Article 6-2 (Systems for determining amount of duty) of that Act applies without granting the benefit of tariff concessions to these goods under the Trans-Pacific Comprehensive and Progressive Agreement (limited to goods deemed to be originating goods under the Trans-Pacific Comprehensive and Progressive Agreement pursuant to the provisions thereof), if the amount of duty payable so determined (or, if determination prescribed in paragraph (3) of Article 8 of that Act has been made, the amount of duty after that determination) would be excessive had the benefit of tariff concessions been granted to these goods, a person who has imported these goods may, pursuant to the provisions of Cabinet Order, request the Director General of Customs to make determination prescribed in paragraph (3) of that Article to correct the amount of duty so determined, provided that the request is made within one year from the day on which import permission of the goods is given (in the case of postal items provided for in item (ii)(b) of paragraph (1) of Article 6-2 of that Act, the day on which they are presented from Japan Post Co., Ltd.).

(2)When a request for determination prescribed in the preceding paragraph has been made, the Director General of Customs shall examine whether the goods subject to the request are deemed to be originating goods under the Trans-Pacific Comprehensive and Progressive Agreement pursuant to the provisions of that Agreement and any other necessary matters.

(3)If the Director General of Customs does not make a determination prescribed in paragraph (3) of Article 8 of the Customs Act after the examination referred to in the preceding paragraph has been conducted, the Director General of Customs notifies a person who has so requested that there are no grounds for making the determination.

(4)For the purpose of application of paragraph (2) of Article 13 (Refund and allocation) of the Customs Act when the interest on refund provided for in that paragraph is calculated with respect to the payment in excess in connection with the amount of customs duty payable the amount of which has decreased as a result of the determination made under paragraph (3) of Article 8 of that Act in response to the request referred to in paragraph (1) (including delinquent duty associated with that customs duty), the terms “the reassessment made in response to the request for reassessment”, “the request for the reassessment” and “that reassessment” in item (ii) of paragraph (2) of Article 13 of that Act are deemed to be replaced with “the official assessment decision made in response to the request referred to in paragraph (1) of Article 12-3 (Request for official assessment decision) of the Temporary Customs Tariff Measures Act”, “the request” and “that determination”, respectively.

Article 12-4.The Director General of Customs, before granting, under the Economic Partnership Agreement, the benefit of tariff concessions to goods for which import declaration has been made, if it is necessary in order to verify whether the goods are those originating in the Party to that Agreement pursuant to the provisions thereof (hereinafter in this paragraph referred to as “originating goods of the Party”), may conduct, in accordance with the provisions of that Agreement, verification in the manner as set forth in the following:

(2)The questioning or request referred to in item (ii) of the preceding paragraph is to be made in writing, specifying reasonable period during which a person so questioned or requested may respond to questions or provide materials relevant to the request.

(3)When the Director General of Customs has customs officials conduct the examination referred to in item (iii) of paragraph (1), the Director General of Customs shall notify that fact in writing to the exporter or producer referred to in that item, or to the Party to the Agreement where the exporter or producer has the domicile, specifying reasonable period for the exporter, the producer or the Party to provide a response as to whether it consents to the examination.

(4)Notwithstanding the provisions of the preceding paragraph, when the Director General of Customs have customs officials conduct the examination referred to in item (iii) of paragraph (1) with respect to goods falling under those set forth in Annex 4-A (Textiles and Apparel Product-Specific Rules of Origin) to Chapter 4 (Textile and Apparel Goods) of the Trans-Pacific Comprehensive and Progressive Agreement, if it is found, in consideration of the details of a declaration for goods subject to the examination or other information held by the customs, that the notification prescribed in that paragraph is likely to facilitate any unlawful or wrongful act and to make it difficult to determine whether the goods are originating goods of that Agreement pursuant to the provisions thereof, the Director General of Customs is not required to issue the notification.

(5)The request referred to in item (iv) of paragraph (1) is to be made in writing, specifying reasonable period for the Party to the Agreement to provide a response as to whether it consents to the request.

(6)The Director General of Customs, if the situations fall under any of the following items, may elect, pursuant to the provisions of the Economic Partnership Agreement, not to grant the benefit of tariff concessions to goods for which the benefit is sought under the Agreement:

(7)When the Director General of Customs has verified under paragraph (1), the Director General of Customs shall notify the person who is the counterparty of the verification (limited to the person specified under the Economic Partnership Agreement) of the details of the result of the verification (including the reason therefor) in accordance with the provisions of the Agreement.

Article 12-5.The Director General of Customs, when there is the fact sufficient to suspect the act that violates the Customs Act, the Customs Tariff Act or other laws concerning customs duty with respect to imports of goods falling under those set forth in Annex 4-A (Textiles and Apparel Product-Specific Rules of Origin) to Chapter 4 (Textile and Apparel Goods) of the Trans-Pacific Comprehensive and Progressive Agreement, if it is necessary in order to verify that fact, may have customs officials conduct, with the consent of an exporter or producer of the goods, on-site examination of documents and other articles at the office of the exporter or producer or at any other necessary place in accordance with the provisions of the Agreement.

(2)Paragraphs (3) and (4) of the preceding Article and paragraph (7) of that Article apply when the Director General of Customs seeks to have customs officials conduct investigation and when verification referred to in the preceding paragraph has been conducted, respectively. In this case, the term “the exporter or producer referred to in that item, or to the Party to the Agreement where the exporter or producer has the domicile” in paragraph (3) of that Article is deemed to be replaced with “the exporter or producer referred to in paragraph (1) of the next Article” and the term “the goods are originating goods of that Agreement pursuant to the provisions thereof” in paragraph (4) of that Article is deemed to be replaced with “the act violates the Customs Act, the Customs Tariff Act or other laws concerning customs duty”.

Article 13.When foreign goods obtained through operations under customs procedures provided for in paragraph (1) of Article 56 of the Customs Act in an integrated customs area to which permission has been given pursuant to the provisions of paragraph (2) of Article 45 (Designated customs areas, etc.) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) or in a customs factory to which permission has been given pursuant to the provisions of paragraph (3) of that Article, are imported on or before March 31, 2025, if it is stated in a written import declaration filed pursuant to the provisions of paragraph (2) of Article 7 (Declaration) of the Customs Act or in a written special declaration provided for in paragraph (1) of Article 7-2 (Special provisions for declaration) of that Act that application of the provisions of the main clause of paragraph (1) of Article 4 of that Act (Timing of determination for duty assessment of dutiable items) is sought for determination of customs duty for the goods, the main clause of that paragraph, notwithstanding the provisions of the proviso to that paragraph relating to item (ii) of that paragraph, applies for determination of customs duty for the goods (“customs factory” as used herein includes an area which, pursuant to the provisions of paragraph (2) of Article 61-5 of the Customs Act, is deemed to have been given the permission referred to in paragraph (1) of Article 56 (Permission of a customs factory) of that Act upon notification prescribed in paragraph (1) of Article 61-5 (Special Provisions for permission of a customs factory) of the Customs Act made by a person who has obtained the authorization referred to in paragraph (1) of Article 43 (Authorization of business in the integrated industrial area for international logistics center) of the Act on Special Measures for the Promotion and Development of Okinawa (limited to authorization related to the business set forth in item (ii) of that paragraph) and which relates to the land or facilities intended to be used for the business covered by the authorization, located or situated within the area of the integrated industrial area for international logistics center provided for in item (ii) of paragraph (2) of Article 41 (Preparation of a plan for industrial integration for international logistics center) of that Act, as prescribed in a proposed plan for industrial integration for international logistics center provided for in paragraph (1) of Article 42 (Progress report, etc. on the plan of the industrial integration for international logistics center) of that Act).

(2)The preceding paragraph does not apply to goods which are specified, in consideration of the effect on Japanese industry, etc., by Cabinet Order as those to which application of that paragraph is not appropriate.

Article 14.With respect to goods which have been purchased by passengers departing from the district of Okinawa Prefecture for an area of Japan other than the district of Okinawa, for personal use and within the amount specified by Cabinet Order, from retailers approved, pursuant to the provisions of Cabinet Order, by the Director General of Customs and which are provided for in Article 26 (Exemption from customs duty when passengers depart from the district, bringing with them imported goods) of the Act on Special Measures for the Promotion and Development of Okinawa, if these goods are imported at the passenger terminal facility, etc. prescribed in that Article (limited to goods taken out as accompanied goods at the time of departure from the district), customs duty chargeable thereon is exempted until March 31, 2024.

(2)If goods exempted from customs duty pursuant to the provisions of the preceding paragraph have been used for purposes other than for personal purposes or have not been taken out at the time of departure from the district as provided for in that paragraph, then customs duty which have been exempted pursuant to the provisions of that paragraph is immediately collected.

(3)The Director General of Customs, if a retailer who has obtained the approval referred to in paragraph (1) violate the provisions of the Customs Act or other laws and regulations concerning customs duty, may revoke the approval.

(4)Procedures for exemption from customs duty prescribed in paragraph (1) and other necessary matters concerning application of the provisions of the preceding three paragraphs are prescribed by Cabinet Order.

Article 15.Item (v) of paragraph (1) of Article 105 (Authority of customs officials) of the Customs Act applies when customs duty is exempted pursuant to the provisions of Article 4 or when reduced rate of duty referred to in paragraph (1) of Article 9 or the benefit of concessions referred to in paragraph (2) of that Article or paragraph (1) of Article 9-2 is granted. In this case, if the situation relates to paragraph (1) of Article 9, the term “goods for which customs duty has been reduced or exempted” in that item is deemed to be replaced with “goods for which reduced rates of duty have been granted” and if the situation relates to paragraph (2) of Article 9 or paragraph (1) of Article 9-2, the term “goods for which customs duty has been reduced or exempted” in that item is deemed to be replaced with “goods to which the benefit of tariff concessions has been granted”.

(2)When a customs official performs the official duties pursuant to the provisions of the preceding paragraph, the official shall carry certificate for identification and, if requested by any person concerned, present the certificate to that person.

(3)The authority prescribed in paragraph (1) shall not be construed as being approved for investigation of criminal offenses.

Article 16.A person who falls under any of the following items is punished by imprisonment with work for not more than one year or a fine not exceeding two million yen:

Article 17.A person who refuses, interferes with or evades inspection or examination prescribed in item (v) of paragraph (1) of Article 105 (Authority of customs official relating to raw materials for manufacture, etc.) of the Customs Act, as applied pursuant to paragraph (1) of Article 15 is punished by imprisonment with work for not more than one year or a fine not exceeding five hundred thousand yen.

Article 18.If any representative of a juridical person or an agent, employee or other worker of a juridical person or of an individual has committed any of the offenses referred to in the preceding two Articles in connection with the business activities or the property of the juridical person or individual, not only is the offender punished but also the juridical person or individual is punished by a fine prescribed in these Articles.

Article 19.Chapter 11 (Investigation and Disposition of Criminal Cases) of the Customs Act applies to investigation and disposition of criminal cases referred to in the preceding three Articles.