Latest Revision: Act No. 11 of March 30, 2019
Temporary Tariff Measures Act
(Purpose)
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 adjustment to the rates of customs duty applicable to goods for the purpose of contributing to the sound development of the national economy.
(Temporary rates of customs duty)
Article 2.The rates of customs duty to be levied on goods set forth in Annexed Table 1 and imported on or before March 31, 2020 shall be as prescribed in that Table.
(2)The rates of customs duty to be levied on goods set forth in Annexed Table 1-3 and imported on or before March 31, 2020, shall be as prescribed in that Table for the category of goods imported within the period as specified respectively in that Table.
Article 3.(Deleted)
(Exemption from customs duty on aircraft parts, etc.)
Article 4.Goods set forth in the following, if they are recognized as those difficult to be manufactured in Japan and are prescribed by Cabinet Order, shall, pursuant to the provision of Cabinet Order, be exempted from customs duty, provided that they are imported on or before March 31, 2020:
(i)parts used for aircraft;
(ii)materials used for manufacture of aircraft and parts thereof at a manufacturing factory approved by the Director General of Customs;
(iii)artificial satellites, rockets for launching artificial satellites, appliances and instruments used for launching and tracking such satellites or rockets and other goods used for space development;
(iv)materials used for manufacture of goods set forth in the preceding item at a manufacturing factory approved by the Director General of Customs.
(Special emergency customs duty where import quantity exceeds threshold import quantity)
Article 7-3.In cases where, in each of fiscal years from 1995 to 2019, the aggregate quantity of imports of goods set forth in Annexed Table 1-6, obtained by adding up, under each of the items of the said Table, the quantities of such goods imported in each of the said fiscal year exceeds the quantity publicly notified in advance by the Minister of Finance in the official gazette or by other appropriate means including the means 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 the said Annexed Table), the rate of customs duty to be levied on goods set forth in each of the said 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 item (vi) and (viii) of the next paragraph) to the last day of each of the said fiscal year shall, notwithstanding the provisions of Article 3 (Basis for duty assessment and rates of customs duty) of the Customs Tariff Act, Article 2 or paragraph (1) or (3) of Article 8-2, be the rate of customs duty calculated by adding to the rate of customs duty provided for in the Appended Tariff Schedule of the said Act (in the case of goods set forth in Annexed Table 1-3, the rate of customs duty provided for in that Table; hereinafter the same applies in this paragraph) or to the rate of customs duty provided for 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 (in Articles 7-7 and 8-2 referred to as “WTO rate of duty”), whichever is lower (with regard to goods imported from the countries (including their territories) to which the benefit prescribed in the special provisions of a treaty concerning customs duty or Article 5 (Beneficial duty) of the Customs Tariff Act is not applied, the rate of customs duty as provided for in the Appended Tariff Schedule of the said Act; referred to as “ordinary rate of customs duty” in paragraph (1) of the next Article), the rate of customs duty as prescribed in Annexed Table 1-6 for the category of goods imported during the period as set forth respectively in that Table; provided, however, that, for fiscal year 2019, this applies only to the case where the import quantity obtained by deducting from the aggregate quantity of imports calculated by adding up, under each of the items of the said Table, the import quantities of goods set forth in the said Table during the said fiscal year, the aggregate quantity of imports calculated by adding up, under each of the said items, the import quantities in the said fiscal year, pertaining to goods set forth in each of the said items and recognized, pursuant to the provision of Cabinet Order, by the Director General of Customs as originating goods of the Economic Partnership Agreement in accordance with the provision of the said Agreement (hereinafter referred to as “originating goods of the Economic Partnership Agreement” in this paragraph and paragraph (5)) and the import quantity pertaining to goods set forth in the items of the said Table and originating in the Party to the Agreement (other than Japan) (excluding originating goods of the Economic Partnership Agreement; in paragraph (8) referred to as “goods produced in the Party”) (limited to import quantity pertaining to the period preceding the day 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 Agreement” in paragraph (6)). “The Economic Partnership Agreement” as used herein means a treaty or other international engagement which strengthens the economic partnership between Japan and other Party (including territories having its own tariff and trade system: hereinafter the same applies) by taking comprehensively such measures as establishing a free trade area provided for in Article 24-8 (b) of the General Agreement on Tariffs and Trade 1994-Annex 1A to the Marrakesh Agreement Establishing the World Trade Organization (in item (v) of the next paragraph and item (ii) of paragraph (4) of Article 7-6 referred to as “the General Agreement) or other measures including liberalization of trade and facilitation of investment and which is prescribed by Cabinet Order as a treaty or other international engagement necessary to be supported by taking measures in this Act for the purpose of ensuring its proper implementation (hereinafter the same applies).
(2)The preceding paragraph shall not apply to the case where goods set forth in Annexed Table 1-6 fall under any of the following items:
(i)goods prescribed by Cabinet Order pursuant to the provision of paragraph (2) of Article 8-5, if they are imported within the quantity limit prescribed by Cabinet Order, as provided for in the description column of Annexed Table 1;
(ii)milk and cream set forth in subheadings 0402.10-1 and -2-(2), subheadings 0402.21-1 and -2-(2), subheading 0402.29 and subheadings 0402.99-1-(2) and -2 of the Appended Tariff Schedule of the Customs Tariff Act, curdled milk, cream, etc. set forth in subheading 0403.90-1 of the said Schedule, whey and modified whey set forth in subheading 0404.10-1 of the said Schedule, and butter and other oils and fats derived from milk and dairy spreads set forth in subheadings 0405.10, 0405.20 and 0405.90 of the said Schedule, if they are imported by the Agriculture and Livestock Industries Corporation within the quantity limit provided for in paragraph (1) of Article 17 of the Act Concerning Stabilization of Business in the Livestock Industry (Act No. 183 of 1961) or if they are imported with the approval of the Minister of Agriculture, Forestry and Fisheries as provided for in paragraph (2) of the said Article;
(iii)wheat and meslin set forth in subheadings 1001.11, 1001.19, 1001.91 and 1001.99 of the Appended Tariff Schedule of the Customs Tariff Act, barley set forth in subheadings 1003.10 and 1003.90 of the said Schedule, triticale set forth in subheading 1008.60-2 of the said Schedule, wheat flour and meslin flour set forth in subheading 1101.00 of the said Schedule, barley flour and triticale flour set forth in subheadings 1102.90-1 and -2, of the said Schedule, cereal groats, etc. set forth in subheading 1103.11, subheadings 1103.19-1 and -2, and subheadings 1103.20-1, -4 and -5 of the said Schedule, worked cereal grains set forth in subheadings 1104.19-1 and -3 and subheadings 1104.29-1 and -3 of the said Schedule, wheat starch set forth in subheading 1108.11 of the said Schedule, food preparations of cereal flour, etc. set forth in subheadings 1901.20-1-(2)-B, -C, and -D-(a) and subheadings 1901.90-1-(2)-B, -C, and -D-(a) of the said Schedule, food preparations of cereals, etc. set forth in subheadings 1904.10-2-(2) and -(3), subheadings 1904.20-2-(2) and -(3), subheading 1904.30 and subheadings 1904.90-2 and -3 of the said Schedule, and food preparations set forth in subheading 2106.90-2-(1)-B of the said Schedule, if they are imported by the Government pursuant to the provision of Article 42 of the Act for Stabilization of Supply, Demand and Prices of Staple Food (Act No. 113 of 1994) or they are imported as the barley, wheat, etc., pertaining to the purchase and sale of the Government carried out in response to the application made in joint names as prescribed in Article 43 of the said Act and the barley, wheat, etc. to be prescribed by Cabinet Order as provided for in item (iii) of paragraph (1) of Article 45 of the said Act, if they are imported with the certification of the Minister of Agriculture, Forestry and Fisheries pursuant to the provision of Cabinet Order;
(iv)rice set forth in subheadings 1006.10, 1006.20, 1006.30 and 1006.40 of the Appended Tariff Schedule of the Customs Tariff Act, rice flour set forth in subheading 1120.90-3 of the said Schedule, cereal groats, etc. set forth in subheadings 1103.19-4 and 1103.20-3-(2) of the said Schedule, worked cereal grains set forth in subheadings 1104.19-2-(2) and 1104.29-2 of the said Schedule, food preparations of flour, etc. set forth in subheadings 1901.20-1-(2)-A and -(3) and subheadings 1901.90-1-(2)-A and -(3) of the said Schedule, food preparations of cereals, etc. set forth in subheadings 1904.10-2-(1), 1904.20-2-(1) and 1904.90-1 of the said Schedule and food preparations set forth in subheading 2106.90-2-(1)-A of the said Schedule, if they are imported by the Government pursuant to the provision of Article 30 of the Act for Stabilization of Supply, Demand and Prices of Staple Food or they are imported as rice, etc. pertaining to the purchases and sales of the Government carried out in response to the application made in joint names as prescribed in Article 31 of the said Act, rice, etc. to be prescribed by Cabinet Order as provided for in item (iii) of paragraph (1) of Article 34 of the said Act, if they are imported with the certification of the Minister of Agriculture, Forestry and Fisheries pursuant to the provision of Cabinet Order and goods pertaining to the return of rice (including goods prescribed by Cabinet Order as those equivalent to such rice) which was provided as a loan by the Government pursuant to the provision of paragraph (1) of Article 49 of the said Act;
(v)goods subjected to the measure prescribed in item (ii) of paragraph (1) of Article 9 (Emergency duty, etc.) of the Customs Tariff Act or other measures prescribed in Article XIX:1 (Emergency action on imports of particular products) of the General Agreement and in the Agreement on Safeguards in Annex 1A to the Marrakesh Agreement Establishing the World Trade Organization (referred to as “Safeguard Agreement” in item (ii) of paragraph (4) of Article 7-6);
(vi)goods confirmed, pursuant to the provision of Cabinet Order, by the Director General of Customs as those having been shipped to Japan before the trigger day.
(3)In cases where, with regard to goods set forth in Annexed Table 1-6 which fall under the case provided for in paragraph (1), it is found, in light of import trends of such goods or other circumstances, that importation of such goods is not likely to cause injury to domestic industries producing the same kind of goods or other goods directly competing with such imported goods in their use, application of the said paragraph may, pursuant to the provision of Cabinet Order, be suspended, by specifying goods and period, for such specified goods imported within such specified period.
(4)The threshold import quantity provided for in paragraph (1) shall be the quantity obtained by calculating, using the method 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 Annexed Table 1-6, imports of goods set forth in that Table; provided, however, that if the quantity thus calculated is less than 105/100 of the quantity equivalent to one-third of the aggregate quantity of annual imports (hereinafter referred to as “average quantity of imports” in this and next paragraph) (in the case of goods set forth in items 15 to 19 of the said Table, the period from October 1 of each year to September 30 of the following year; the same applies in item (i)) for the past three consecutive years inclusive of the year preceding the year which includes the first day of the fiscal year concerned (in the case of goods set forth in items 15 to 19 of the said Table, “the year preceding the year” means the period from October 1 of the year prior to the preceding year which includes the first day of the fiscal year concerned to September 30 of the following year; hereinafter simply referred to as “preceding year” in this and next paragraph), then the threshold import quantity shall be the quantity obtained by multiplying the average quantity of imports by 105/100:
(i)where the average quantity of imports is equal to or less than the quantity obtained by multiplying the quantity equivalent to one-third of the aggregate annual quantity of domestic consumption for the last three consecutive years inclusive of the preceding year (such equivalent quantity is referred to as “average quantity of domestic consumption” in the next item and item (iii)) by 10/100: the quantity obtained by adding to the quantity obtained by multiplying the average quantity of imports by 125/100, the quantity of domestic consumption in the preceding year minus the quantity of domestic consumption in the year prior to the said preceding year (in the case of goods set forth in items 15 to 19 of Annexed Table 1-6, the period from October 1 of the year prior to the preceding year which includes the first day of the fiscal year concerned to September 30 of the next year; hereinafter simply referred to as “the year prior to the preceding year” in this paragraph) (in the case where there remains any non-deductible quantity after having deducted the quantity of domestic consumption in the year prior to the preceding year from the quantity of domestic consumption in the preceding year, such quantity shall be the quantity obtained by deducting such non-deductible quantity from the quantity obtained by multiplying the average quantity of imports by 125/100.);
(ii)where the average quantity of imports exceeds the quantity obtained by multiplying the average quantity of domestic consumption by 10/100, but is equal to or less than the quantity obtained by multiplying such average quantity by 30/100: the quantity obtained by adding to the quantity obtained by multiplying the average quantity of imports by 110/100, the quantity of domestic consumption in the preceding year minus the quantity of domestic consumption in the year prior to the preceding year (in the case where there remains any non-deductible quantity after having deducted the quantity of domestic consumption in the year prior to the preceding year from the quantity of domestic consumption in the preceding year, such quantity shall be the quantity obtained by deducting such non-deductible quantity from the quantity obtained by multiplying the average quantity of imports by 110/100);
(iii)where the average quantity of imports exceeds the quantity obtained by multiplying the average quantity of domestic consumption by 30/100: the quantity obtained by adding to the quantity obtained by multiplying the average quantity of imports by 105/100, the quantity obtained by deducting from the quantity of domestic consumption in the preceding year, the quantity of domestic consumption in the year prior the preceding year (in the case where there remains any non-deductible quantity after having deducted from the quantity of domestic consumption in the preceding year, the quantity of domestic consumption in the year prior to the preceding year, such quantity shall be the quantity obtained by deducting from the quantity obtained by multiplying the average quantity of imports by 105/100, such non-deductible quantity).
(5)In cases where the threshold import quantity provided for in paragraph (1) is calculated pursuant to the provision of the preceding paragraph, if any of the items of Annexed Table 1-6 contains goods the domestic consumption of which, during the past three consecutive years inclusive of the preceding year, is unknown, the threshold import quantity pertaining to the item containing such goods shall be the quantity obtained by multiplying the average quantity of imports of that item by 125/100.
(6)The preceding two paragraphs apply mutatis mutandis to the case where 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 “the import quantity of goods set forth in that Table” in paragraph (4) shall be read as “the import quantity of goods set forth in that Table (excluding the import quantity pertaining to goods recognized, pursuant to the provision of Cabinet Order, by the Director General of Customs as originating goods of the Economic Partnership Agreement pursuant to the provision of the said Agreement (the originating goods herein are referred to as “originating goods of the Economic Partnership Agreement” in item (i)) and the import quantity pertaining goods originating in the Party to such Economic Partnership Agreement (other than Japan) (the goods herein are referred to as “goods originating in the Party” in the said item) (limited to import quantity pertaining to the period preceding the date specified by Cabinet Order); the same applies in the said item)” and the term “the aggregate annual quantity of domestic consumption” in item (i) of the said paragraph shall be read as “the aggregate annual quantity of domestic consumption (excluding the quantity equivalent to the quantity obtained by adding import quantity pertaining to originating goods of the Economic Partnership Agreement and import quantity pertaining to goods originating in the Party; hereinafter the same applies in this paragraph and the next paragraph)”.
(7)The import quantity provided for in paragraphs (1) and (4) (including the case where the said paragraphs apply mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph) shall, pursuant to the provision of Cabinet Order, be calculated on the basis of the statistical values or by the method used for preparation of the statistics, as referred to in item (i) of paragraph (1) of Article 102 (Issuance of certificates and inspection of statistics, etc.) of the Customs Act, and the quantity of domestic consumption provided for in paragraph (4) shall, pursuant to the provision of Cabinet Order, be calculated on the basis of the statistical values or by the method used for preparation of the statistics, as prescribed by Cabinet Order.
(8)With regard to goods set forth in Annexed Table 1-6, the Minister of Finance shall make a public notice, etc. of import quantity of such goods, obtained by adding up, under each of the items of the said Table, the quantities of their imports from the first day of the fiscal year concerned until the end of each month (in fiscal year 2019, the import quantity of such goods shall be the aggregate quantity of imports obtained by adding up, under each of the items of the said Table, the quantities of goods set forth in the said Table imported during the period from the first day of the said fiscal year until the last day of each month and the quantity obtained by deducting from such aggregate quantity of imports, the aggregate quantity of imports obtained by adding up, under each of the items of the said Table, the quantities pertaining to the originating goods of the Economic Partnership Agreement and the quantities pertaining to goods originating in the Party, as referred to in each of the items, imported from the first day of the said fiscal year until the last day of each month) on or before the last day of the month following such each month, and if the aggregate quantity of imports of goods set forth in the said Table during the fiscal year concerned, obtained by adding up, under each of the items, the quantities of their imports during the fiscal year concerned, exceeds the threshold import quantity for the fiscal year concerned (in fiscal year 2019, limited to the case falling under the cases 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 pertaining to each of the items under which such excess occurs, on or before the last day of the month following the month in which such excess occurs.
(Special emergency customs duty where customs value falls below trigger threshold price)
Article 7-4.In cases where the customs value of goods set forth in Annexed Table 1-7 (in the case of goods on which customs duty is levied on the basis of their quantity, Articles 4 to 4-9 of the Customs Tariff Act shall be followed in calculating such value; hereinafter the same applies) falls below the trigger threshold price (i.e., the weighted average of customs value of such 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 provision of Cabinet Order; hereinafter the same applies in this paragraph and in the said Table), the amount of customs duty to be levied on such goods in each of the fiscal years from 1995 to 2019 shall, notwithstanding the provisions of Article 3 (Basis for duty assessment and rates of customs duty) of the said Act or Article 2 or paragraph (1) or (3) of Article 8-2, be the amount obtained by adding the amount calculated, using the method 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:
(i)where the difference between the trigger threshold price and the customs value exceeds 10/100 of the trigger threshold price but is not more than 40/100 of the trigger threshold price: the amount of duty to be added = (trigger threshold price × 0.9 - customs value) × 0.3;
(ii)where the difference between the trigger threshold price and the customs value exceeds 40/100 of the trigger threshold price but is not more than 60/100 of the trigger threshold price: the amount of duty to be added = (trigger threshold price × 0.6 - customs value) × 0.5 + trigger threshold price × 0.09;
(iii)where the difference between the trigger threshold price and the customs value exceeds 60/100 of the trigger threshold price but is not more than 75/100 of the trigger threshold price: the amount of duty to be added = (trigger threshold price × 0.4 - customs value) × 0.7 + trigger threshold price × 0.19;
(iv)where the difference between the trigger threshold price and the customs value exceeds 75/100 of the trigger threshold price: the amount of duty to be added = (trigger threshold price × 0.25 - customs value) × 0.9 + trigger threshold price × 0.295.
(2)The preceding paragraph shall not apply in the case where goods set forth in Annexed 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 provision of the said Article.
(3)In cases where importation of any of the goods set forth in Annexed Table 1-7 is not likely to cause, in light of the import trends of such goods or other circumstances, injury to the domestic industries producing the same kind of goods or other goods directly competing with such imported goods in their use, application of paragraph (1) may be suspended, by specifying goods and period pursuant to the provision of Cabinet Order, for such specified goods imported within such specified period.
(Emergency measures of customs duty pertaining to fresh, etc. beef and frozen beef)
Article 7-5.In cases where, in each of fiscal years from 1995 to 2019, fresh or chilled meat of bovine animals set forth in heading 02.01 of the Appended Tariff Schedule of the Customs Tariff Act (hereinafter referred to as “fresh, etc. beef” in this Article) or frozen meat of bovine animals set forth in heading 02.02 of the said Schedule (hereinafter referred to as “frozen beef” in this Article) falls under the case set forth in any of the following items, the rate of customs duty to be levied on fresh, etc. beef or frozen beef imported within the period specified in the said items shall, notwithstanding the provision of Article 2 or paragraph (1) or (3) of Article 8-2, be the rate of duty as prescribed in the said Schedule:
(i)where import quantity of fresh, etc. beef or frozen beef during the period from the first day of the fiscal year concerned to the last day of each month belonging to the first, second and third quarter of the fiscal year concerned exceeds the quantity publicly notified, etc. in advance by the Minister of Finance as the quantity obtained by multiplying the import quantity of fresh, etc. beef or frozen beef during the period from the first day of fiscal year preceding the fiscal year concerned to the last day of the quarter of fiscal year preceding the fiscal year concerned the quarter of which includes the said each month (in fiscal year 2019, if such import quantity is less than one-half of the aggregate quantity of imports of fresh, etc. beef or frozen beef during the period from the first day of each of fiscal years 2002 and 2003 to the last day of the quarter which includes the said each month of the same fiscal years, the quantity equivalent to one-half of such quantity) by 117/100 (the quantity so notified, etc. is referred to as “threshold imports pertaining to item (i)” in paragraph (3)) (in fiscal year 2019, limited to the case where import quantity of fresh, etc. beef or frozen beef during the period from the first day of the fiscal year concerned to the last day of each month belonging to the first, second and third quarter of the fiscal year concerned (excluding the aggregate quantity of imports pertaining to those goods recognized, pursuant to the provision of Cabinet Order, by the Director General of Customs as originating goods of the Economic Partnership Agreement pursuant to the provision of the said Agreement and imports pertaining to those goods originating in the Party to the same Agreement (other than Japan) (excluding those recognized, pursuant to the provision of Cabinet Order, by the Director General of Customs as originating goods of the said Agreement) (limited to imports pertaining to the period preceding the day specified by Cabinet Order; hereinafter referred to as “imports not covered by the Agreement” in this paragraph and paragraph (3))) exceeds the quantity publicly notified, etc. in advance by the Minister of Finance as the quantity obtained by multiplying imports not covered by the Agreement during the period from the first day of the fiscal year preceding the fiscal year concerned to the last day of the quarter which includes the said each month of fiscal year preceding the fiscal year concerned by 117/100 (the quantity so notified, etc. is referred to as “threshold imports not covered by the Agreement pertaining to item (i)” in paragraph (3))): from the first day of the quarter following the quarter which includes the month during which such excess occurs (if such excess occurs in June, September or December, then the first day of the second month following the month in which such excess occurs; the first day is referred to as “trigger day pertaining to item (i)” in paragraph (3)) to the last day of the fiscal year concerned;
(ii)where import quantity of fresh, etc. beef or frozen beef in the fiscal year concerned exceeds the quantity publicly notified, etc. in advance by the Minister of Finance as the quantity obtained by multiplying imports of fresh, etc. beef or frozen beef in fiscal year preceding the fiscal year concerned (in fiscal year 2019, if such imports are less than one-half of the aggregate imports of fresh, etc. beef or frozen beef in each of fiscal years of 2002 and 2003, the quantity equivalent to such one-half of the quantity) by 117/100 (the quantity so notified, etc. is referred to as “threshold imports pertaining to item (ii)” in paragraph (3)) (in fiscal year 2019, limited to the case where the imports not covered by the Agreement in the fiscal year concerned exceeds the quantity publicly notified, etc. in advance by the Minister of Finance as the quantity obtained by multiplying the imports not covered by the Agreement in fiscal year preceding the fiscal year concerned by 117/100 (the quantity so notified, etc. is referred to as “threshold imports not covered by the Agreement pertaining to item (ii)” in paragraph (3))): from the first day of fiscal year following the fiscal year concerned (if such excess occurs in the month of March, then May 1 of the same fiscal year; the first day is referred to as “trigger day pertaining to item (ii)” in paragraph (3)) to the last day of the first quarter of fiscal year following the fiscal year concerned.
(2)Paragraph (7) of Article 7-3 applies mutatis mutandis to the case where import quantity of fresh, etc. beef or frozen beef provided for in the preceding paragraph is calculated.
(3)The Minister of Finance shall make a public notice, etc. of import quantity of each of fresh, etc. beef and frozen beef during the period from the first day of the fiscal year concerned to the last day of each month (in fiscal year 2019, each of such imports and imports not covered by the Agreement) on or before the last day of the month following the said each month and, if the import quantity of fresh, etc. beef or frozen beef during the fiscal year concerned exceeds the threshold imports pertaining to item (i) (in fiscal year 2019, limited to the case where imports not covered by the Agreement during the fiscal year concerned exceeds the threshold imports not covered by the Agreement pertaining to item (i)) or the threshold imports pertaining to item (ii) (in fiscal year 2019, limited to the case where such imports not covered by the Agreement exceeds the threshold imports not covered by the Agreement pertaining to item (ii)), he shall make a public notice, etc. of that fact and the trigger day pertaining to item (i) or (ii) on or before the last day of the month following the month in which such excess occurs.
(Emergency measures of customs duty pertaining to live swine and pork, etc.)
Article 7-6.In each of fiscal years from 1995 to 2019, in cases where live swine set forth in subheading 0103.92 of the Appended Tariff Schedule of the Customs Tariff Act (hereinafter referred to as “live swine” in this Article and in Annexed Tables 1-3-2 and 1-8), and 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 the Appended Tariff Schedule of the said Act, offal of swine set forth in subheadings 0206.30-2-(2) and 0206.49-2- (2) of the said Schedule, offal of swine, etc. set forth in subheadings 0210.11, 0210.12, 0210.19 and 0210.99-1 of the said Schedule and ham, bacon, etc. set forth in subheadings 1602.41-1, 1602.42-1 and 1602.49-2-(1) of the said Schedule (hereinafter referred to as “pork, etc.” in this Article and in Annexed Tables 1-3-2 and 1-8) fall under the cases set forth in the following items, the rate of customs duty to be levied on such live swine or pork, etc., if imported within the period specified in each of the said items shall, notwithstanding the provision of paragraph (1) or (3) of Article 8-2, be the rate of customs duty as prescribed in Annexed Table 1-3. In this case, the term “item 1-1 of the said Table” in subheading 0103.92-[1] of Annexed Table 1-3 shall be read as “item 1-2 of the said Table”, the term “item 2-1 of the said Table” in subheading 0203.11-2-[1] of the said Table shall be read as “item 2-2 of the said Table”, the term “item 3-1 of the said Table” in subheading 0203.12-2-[1] of the said Table shall be read as “item 3-2 of the said Table” and the term “item 4-1 of the said Table” in subheading 0210.11-[1] of the said Table shall be read as “item 4-2 of the said Table”:
(i)where import quantity of pork, etc. during the period from the first day of the said fiscal year to the last day of each month belonging to the first, second and third quarter of the said fiscal year exceeds the quantity publicly notified, etc. in advance by the Minister of Finance as the quantity obtained by multiplying the quantity equivalent to one-third of the aggregate quantity of imports of pork, etc. during the period from the first day of each fiscal year of three consecutive fiscal years preceding the said fiscal year to the last day of the quarter which includes the said each month of fiscal year preceding the said fiscal year by 119/100 (the quantity publicly notified, etc. is referred to as “threshold imports pertaining to item (i)” in paragraph (7)) (in fiscal year 2019, limited to the case where import quantity of pork, etc. during the period from the first day of the said fiscal year to the last day of each month belonging to the first, second and third quarter of the said fiscal year (excluding the aggregate quantity of imports pertaining to pork, etc. to which the benefit of tariff concession is applied pursuant to the provision of the Economic Partnership Agreement (hereinafter referred to as “goods to which tariff concession is applied” in this Article and Article 7-9) and imports pertaining to pork, etc. (excluding goods to which tariff concession is applied; in the next paragraph referred to as “goods produced in the Party”) originating in the Party to the said Agreement (other than Japan) (limited to import quantity pertaining to the period preceding the day specified by Cabinet Order); hereinafter referred to as “imports not covered by the Agreement pertaining to paragraph (1)” in this paragraph and paragraph (7)) exceeds the quantity publicly notified, etc. by the Minister of Finance as the quantity obtained by multiplying the quantity equivalent to one-third of the aggregate quantity of imports not covered by the Agreement pertaining to paragraph (1) during the period from the first day of each fiscal year of three consecutive years preceding the said fiscal year to the last day of a quarter which includes the said each month of the said each fiscal year (in paragraph (7) referred to as “threshold imports not covered by the Agreement pertaining to item (i))): from the first day of the quarter following the quarter which includes the month in which such excess occurs (if such excess occurs in the month of June, September or December, then the first day of the second month following the month in which such excess occurs; the first day is referred to as “trigger day pertaining to item (i)” in paragraph (7)) to the last day of the said fiscal year;
(ii)where import quantity of pork, etc. during the said fiscal year exceeds the quantity publicly notified, etc. in advance by the Minister of Finance as the quantity obtained by multiplying the quantity equivalent to one-third of the aggregate quantity of imports of pork, etc. for each fiscal year of three consecutive fiscal years preceding the said fiscal year by 119/100 (in paragraph (7) referred to as “threshold imports pertaining to item (ii)”) (in fiscal year 2019, limited to the case where imports not covered by the Agreement pertaining to paragraph (1) during the said fiscal year exceeds the quantity publicly notified, etc. in advance by the Minister of Finance as the quantity obtained by multiplying the quantity equivalent to one-third of the aggregate quantity of imports not covered by the Agreement pertaining to paragraph (1) for each fiscal year of three consecutive fiscal years preceding the said fiscal year (the quantity so notified, etc. is referred to as “threshold imports not covered by the Agreement pertaining to item (ii)): from the first day of fiscal year following the said fiscal year (in the case where the month in which such excess occurs is March, then May 1 of the fiscal year following the said fiscal year; the first day is referred to as “trigger day pertaining to item (ii)” in paragraph (7)) to the last day of the first quarter of the same fiscal year.
(2)In cases where, in each of fiscal years from 1995 to 2019, import quantity of live swine and pork, etc. during the said fiscal year exceeds the quantity publicly notified, etc. in advance by the Minister of Finance (referred to as “threshold imports pertaining to item (ii)” in paragraphs (5) and (7)), the rate of customs duty to be levied on live swine and pork, etc., if imported within the period from the first day of the second month following the month in which such excess occurs (referred to as “trigger day pertaining to paragraph (2)” in item (i) of paragraph (4) and paragraph (7)) to the last day of the said fiscal year shall, notwithstanding the provisions of Article 2 or paragraph (1) or (3) of Article 8-2, be the rate of duty as provided for in Annexed Table 1-8; provided, however, that in fiscal year 2019 the main clause of this paragraph applies only in the case where import quantity obtained by deducting from import quantity of live swine and pork, etc. during the said fiscal year, the aggregate quantity of imports of live swine and pork, etc. (i.e., goods to which tariff concession is applied) and imports of live swine and pork, etc. (i.e., goods produced in the Party), during the said fiscal year (limited to imports pertaining to the period preceding the day specified by Cabinet Order) (the import quantity thus obtained is referred to as “imports not covered by the Agreement pertaining to paragraph (2)” in paragraph (7)) exceeds the quantity publicly notified, etc. in advance by the Minister of Finance (the quantity so notified, etc. is referred to as “threshold imports not covered by the Agreement pertaining to paragraph (2)” in paragraph (5)).
(3)In the case falling under the case provided for in item (i) or (ii) of paragraph (1) and falling also under the case provided for in the preceding paragraph, the rate of customs duty to be levied on live swine or pork, etc. imported within the period in which the period specified in the said items overlaps with the period specified in the said paragraph (referred to as “overlapping period” in item (i) of the next paragraph and paragraph (7)) shall, notwithstanding the provisions of Article 2 or paragraph (1) or (3) of Article 8-2, be the rate of customs duty as provided for in Annexed Table 1-8. In this case, the term “item 1-3 of the said Table” in subheading 0103.92-[1] of Annexed Table 1-8 shall be read as “item 1-4 of the said Table”, the term “item 2-3 of the said Table” in subheading 0203.11-2-[1] of the said Table shall be read as “item 2-4 of the said Table”, the term “item 3-3 of the said Table” in subheading 0203.12-2-[1] of the said Table shall be read as “item 3-4 of the said Table” and the term “item 4-3 of the said Table” in subheading 0210.11-[1] of the said Table shall be read as “item 4-4 of the said Table”.
(4)The preceding two paragraphs shall not apply in cases where any of the situations as set forth in the following occurs:
(i)where it is, pursuant to the provision of Cabinet Order, confirmed by the Director General of Customs that live swine or pork, etc. pertaining to importation was shipped to Japan before the trigger day pertaining to paragraph (2) or the first day of the overlapping period (limited to the first day of the overlapping period in the case where the goods concerned fall under the case provided for in paragraph (2) while they have already fallen under the case provided for in item (i) or (ii) of paragraph (1));
(ii)where live swine or pork, etc., is subjected to the measure prescribed in item (ii) of paragraph (1) of Article 9 (Emergency duty, etc.) of the Customs Tariff Act or other measures prescribed in Article XIX:1 (Emergency action on imports of particular goods) of the General Agreement and the Safeguard Agreement.
(5)Paragraph (4) of Article 7-3 applies mutatis mutandis to the case where the threshold imports pertaining to paragraph (2) or the threshold imports not covered by the Agreement pertaining to paragraph (2) is to be calculated. In this case, when paragraph (4) of the said Article applies mutatis mutandis to the calculation of the threshold imports not covered by the Agreement pertaining to paragraph (2), the term “the import quantity of goods set forth in that Table” in paragraph (4) of the said Article shall be read as “the import quantity of live swine and pork, etc. provided for in paragraph (2) of Article 7-6 (excluding the aggregate quantity of imports pertaining to live swine and pork, etc. to which the benefit of tariff concession is applied under the Economic Partnership Agreement (hereinafter in this paragraph referred to as “goods to which tariff concession is applied”) and imports pertaining to live swine and pork, etc. originating in the Party to the said Agreement (other than Japan) (excluding goods to which tariff concession is applied; in item (i) referred to as “goods produced in the Party”) (limited to imports pertaining to the period preceding the day specified by Cabinet Order; the same applies in the said item); hereinafter the same applies in this paragraph)” and the term “the aggregate annual quantity of domestic consumption” in item (i) of the said paragraph shall be read as “the aggregate annual quantity of domestic consumption (excluding quantity equivalent to the aggregate quantity of imports pertaining to live swine and pork, etc. to which tariff concession is applied and imports pertaining to live swine and pork, etc. produced in the Party; hereinafter the same applies in this paragraph)”.
(6)Paragraph (7) of Article 7-3 applies mutatis mutandis to the case where the import quantity provided for in paragraph (1) or (2) or the quantity of domestic consumption provided for in paragraph (4) of the said Article, as applied mutatis mutandis pursuant to the preceding paragraph is to be calculated.
(7)In each of fiscal years from 1995 to 2019, the Minister of Finance shall make a public notice, etc. of import quantity of pork, etc. (in fiscal year 2019, such import quantity and imports not covered by the Agreement pertaining to paragraph (1)) and import quantity of live swine or pork, etc. (in fiscal year 2019, such import quantity and imports not covered by the Agreement pertaining to paragraph (2)) during the period from the first day of the said fiscal year to the last day of each month, on or before the last day of the month following the said each month, and if import quantity of pork, etc. during the said fiscal year exceeds the threshold imports pertaining to item (i) (in fiscal year 2019, limited to the case where imports not covered by the Agreement pertaining to paragraph (1) during the said fiscal year exceeds the threshold imports not covered by the Agreement pertaining to item (i)) or the threshold imports pertaining to item (ii) (in fiscal year 2019, limited to the case where such imports not covered by the Agreement pertaining to paragraph (1) exceeds the threshold imports not covered by the Agreement pertaining to item (ii)), he shall make a public notice, etc. of the fact of such excess and the trigger day pertaining to item (i) or the trigger day pertaining to item (ii) (if there is any overlapping period provided for in paragraph (3), then the first day of the overlapping period), on or before the last day of the month following the month in which such excess occurs, or if import quantity of live swine and pork, etc. during the said fiscal year exceeds the threshold imports pertaining to paragraph (2) for the said fiscal year (in fiscal year 2019, limited to the case provided for in the proviso to paragraph (2)), he shall make a public notice, etc. of the fact of such excess and the trigger day pertaining to paragraph (2) (if there is any overlapping period provided for in paragraph (3), then the first day of the overlapping period), on or before the last day of the month following the month in which such excess occurs.
(Emergency measures of customs duty under the Economic Partnership Agreement)
Article 7-7.In cases where there is the fact of increase in imports of a specific kind of goods as a result of tariff concession granted under the Economic Partnership Agreement (hereinafter simply referred to as “tariff concession” in this Article) (a specific kind of goods herein is limited to those to which benefit of tariff concession is applied under the Agreement) (in paragraphs (6) and (7) referred to as “the fact of increase in imports of a specific kind of goods”) and there is the fact that such increase in imports causes or threatens to cause serious injury to the domestic industries producing the same kind of goods or other goods directly competing with such imported goods in their use (in paragraphs (6) and (7) referred to as “the fact of serious injury, etc. to domestic industries”), if it is found urgently necessary for the national economy, the following measures may, pursuant to the provision of Cabinet Order, by specifying 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, be taken in accordance with the provision of the Agreement:
(i)to make no further reduction of the rate of customs duty chargeable on all of the specified goods to be imported within the specified period or on excess part of such specified goods over a certain quantity or value, in cases where such further reduction is required for such specified goods under the Economic Partnership Agreement;
(ii)to raise the rate of customs duty chargeable on all of the specified goods to be imported within the specified period or on the excess part of such specified goods over a certain quantity or value, to the level not exceeding the rate of duty as provided for in the Appended Tariff Schedule of the Customs Tariff Act (in cases where the rate of duty referred to in Article 2 is applicable, such applicable rate of duty) or to the level not exceeding the WTO rate of duty, whichever is lower (hereinafter referred to as “effective rate of duty”).
(2)In the case where any measure prescribed in the preceding paragraph is taken, if any special reason so warrants, the period specified under the said paragraph may, pursuant to the provision of Cabinet Order, be extended in accordance with the provision of the Economic Partnership Agreement.
(3)In cases where any measure prescribed in paragraph (1) is to be taken or has been taken with respect to specific goods, the tariff concessions applied to goods other than such specified goods may, pursuant to the provision of Cabinet Order, be modified or tariff concessions may newly be granted to goods not subjected to tariff concessions, in accordance with the provision of the Economic Partnership Agreement, and the rate of duty so modified or newly granted may be applied.
(4)In cases where any emergency measure of customs duty is 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 provision of the Agreement (referred to as “emergency measure taken by a party other than Japan” in the next paragraph), tariff concession may, by specifying a country and goods subjected to tariff concession, pursuant to the provision of Cabinet Order, wholly or partly be suspended with respect to the specified goods and customs duty may be levied on such specified goods at a rate not exceeding the effective rate 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)In cases where there is sufficient evidence to substantiate the fact of increase in imports of a specific kind of goods and the fact of serious injury, etc. to the Japanese industry caused by such increase, the Government shall, if it is found necessary, investigate whether these facts actually exist.
(7)In the case where investigation referred to in the preceding paragraph has been initiated, if the fact of increase in imports of a specific kind of goods and the fact of the serious injury, etc. to the Japanese industry caused by such increase are presumed from sufficient evidence even before completion of the investigation and if it is found particularly urgently necessary for the national economy, the following measures may, pursuant to the provision of Cabinet Order, by specifying a country, goods and period, be taken in accordance with the provision of the Economic Partnership Agreement:
(i)to make no further reduction of the rate of customs duty chargeable on all of the specified goods to be imported within the specified period or on excess part of such specified goods over a certain quantity or value, in cases where such further reduction is required for such specified goods under the Economic Partnership Agreement;
(ii)to raise the rate of customs duty chargeable on all of the specified goods imported within the specified period or on excess part of such specified goods over a certain quantity or value, to the level not exceeding the effective rate of duty.
(8)When investigation referred to in paragraph (6) is completed, the Government shall, except in the case where a measure prescribed in paragraph (1) is taken, refund customs duty levied pursuant to the provision of the preceding paragraph, without delay. Where the amount of customs duty levied pursuant to the provision 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 specified under the preceding paragraph, imported during the period in which the measure prescribed in the preceding paragraph was taken, such excess amount of customs duty shall also be refunded.
(9)When the Minister of Finance finds it necessary in order to suspend the tariff concession pursuant to the provision of paragraph (4) and levy customs duty at a rate not exceeding the effective rate of duty, he 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 concession 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, when their opinions are sought from the Minister of Finance pursuant to the provision of the preceding paragraph, shall, unless there are justifiable grounds, state their opinions in writing within 30 days from the date on which their opinions are sought.
(11)In addition to what is provided for in the preceding paragraphs, necessary matters concerning application of these provisions shall be prescribed by Cabinet Order.
(Modification of tariff concession pertaining to specific goods under the Economic Partnership Agreement)
Article 7-8.In cases where, pursuant to the provision of the Economic Partnership Agreement, import quantity of goods subject to modification (i.e., goods to be prescribed by Cabinet Order, to which the benefit of tariff concession is applied under the Agreement subject to its suspension or modification in the case where import quantity during a period specified by the Agreement exceeds a certain quantity provided for by the Agreement; hereinafter the same applies in this Article) pertaining to a period specified by the Agreement (in cases where import quantity is otherwise provided for by the Agreement, the quantity specified by Cabinet Order pursuant to the provision of the Agreement; the same applies in paragraphs (3) and (4)) exceeds the quantity publicly notified, etc. in advance by the Minister of Finance as a certain quantity pertaining to such goods provided for by the Agreement (the quantity so notified, etc. is referred to as “threshold import quantity” in paragraph (4)), the rate of customs duty to be levied on such goods imported within a period from the first day of the second month following the month in which such excess occurs until the last day of fiscal year which includes the month in which such excess occurs (in cases where the period is otherwise provided for by the Agreement, the period specified by Cabinet Order pursuant to the provision of the Agreement; referred to as “trigger period” in item (i) and paragraph (4)) shall be the rate of customs duty pertaining to such goods as set forth in the following, whichever is the lowest:
(i)the effective rate of duty applicable on the day on which the trigger period commences;
(ii)the effective rate of duty applicable on the day preceding the day on which the Economic Partnership Agreement enters into force for Japan (or, in the case where the Agreement otherwise provides, the day to be specified by Cabinet Order pursuant to the provision of the Agreement);
(iii)the rate of duty to be specified by Cabinet Order as the rate of duty provided for by the Economic Partnership Agreement.
(2)The preceding paragraph shall not apply to such goods subject to modification as specified by Cabinet Order pursuant to the provision of the Economic Partnership Agreement.
(3)Paragraph (7) of Article 7-3 applies mutatis mutandis to the case where 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 concerned (the first day herein shall, in the case of goods subject to modification prescribed by Cabinet Order, be the day specified by Cabinet Order and, in the case of goods subject to modification to which the benefit of tariff concession is granted pursuant to the provision 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 the said fiscal year, on or before the last day of the month following such each month and, in the case where such import quantity in the fiscal year concerned exceeds the threshold import quantity of goods subject to modification, he shall make a public notice, etc. of the trigger period for goods the importation of which exceeds the threshold import quantity, on or before the day preceding the day on which such period commences.
(5)The technical replacement of terms necessary for applying the preceding paragraph pertaining to goods subject to modification, to be specified by Cabinet Order shall be prescribed by Cabinet Order.
(Modification of tariff concession under the Economic Partnership Agreement in cases where customs value pertaining to specific goods falls below trigger threshold price)
Article 7-9.The rate of customs duty to be levied on goods subject to tariff concession, set forth in subheading 0101.29-2-(2) of the Appended Tariff Schedule 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 such 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 concession” in item (ii)) shall be the rates of duty as set forth in the following, whichever is the lowest:
(i)the effective rate of duty applicable on the day on which the tariff concession is modified pursuant to the provision of this Article;
(ii)the effective rate of duty applicable on the day preceding the day on which the Economic Partnership Agreement enters into force for the originating country of goods subject to modification of concession;
(iii)the rate of duty to be prescribed by Cabinet Order as the rate of duty prescribed by the Economic Partnership Agreement.
(Retaliatory duty under the Economic Partnership Agreement)
Article 7-10.When it is found necessary 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 the rate within the effective rate of duty, by specifying the country and goods subject to tariff concession, for the whole or part of such specified goods, pursuant to the provision of Cabinet Order, in accordance with the Economic Partnership Agreement.
(2)When the Minister of Finance finds it necessary for determining suspension of tariff concession and levying of customs duty at a rate within the effective rate of duty pursuant to the provision of the preceding paragraph, he 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 levied.
(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, when opinions are sought from the Minister of Finance pursuant to the provision of the preceding paragraph, unless there are justifiable grounds, shall state their opinions in writing within 30 days from the date on which their opinions are sought.
(4)In addition to what is provided for in the preceding paragraphs, necessary matters concerning application of these provisions shall be prescribed by Cabinet Order.
(Reduction of customs duty on products manufactured from goods exported for processing or assembly)
Article 8.In cases where products set forth in the following, manufactured using, as their raw materials or components, goods exported from Japan before March 31, 2020 for the purpose of processing or assembly (excluding products for which the rate of duty is prescribed as free in the Appended Tariff Schedule of the Customs Tariff Act) are imported within one year from the date of their export permission (or, in cases where there is unavoidable reason for requiring a period longer than one year, if approval of the Director General of Customs is given pursuant to the provision of Cabinet Order, within such longer period than one year as may be specified by the Director General of Customs), the customs duty chargeable on such products may, pursuant to the provision of Cabinet Order, be reduced within the amount calculated by multiplying the amount of customs duty to be levied on such products by the ratio of the value prescribed by Cabinet Order as the value equivalent to customs value which would be obtained had such exported goods been imported in the nature and shape in which they were exported to the customs value of such products:
(i)products falling under heading 42.02 of the Appended Tariff Schedule of the Customs Tariff Act, the outer surface of which is made of leather or composition leather, and products falling under heading 42.03 of the said Tariff Schedule other than baseball gloves and mitts (limited to products manufactured, as their raw materials or components, from such goods exported from Japan as may be prescribed by Cabinet Order, but excluding products undergone such processing or assembly as may be prescribed by Cabinet Order);
(ii)products falling under Chapter 57 and Chapters 61 to 63 of the Appended Tariff Schedule of the Customs Tariff Act (limited to products manufactured, as their raw materials or components, from such goods exported from Japan as may be prescribed by Cabinet Order, but excluding products undergone such processing or assembly as may be prescribed by Cabinet Order);
(iii)uppers of footwear falling under products of subheading 6406.10-1 of the Appended Tariff Schedule of the Customs Tariff Act (limited to products manufactured, as their raw materials or components, from such goods (exported from Japan) as may be prescribed by Cabinet Order, but excluding products undergone such processing or assembly as may be prescribed by Cabinet Order).
(2)The preceding paragraph shall not apply to goods to which paragraph (1) or (3) of the next Article applies.
(Preferential tariff, etc.)
Article 8-2.Notwithstanding the provision of Article 2, 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 desire a special benefit concerning customs duty to be extended, if they are designated by Cabinet Order as countries for which it is appropriate to extend such special benefit (hereinafter referred to as “beneficiaries of preferences, etc.”), shall be as prescribed in the said items, provided that such goods are imported on or before March 31, 2021:
(i)goods set forth in Annexed Table 2, falling under Chapters 1 to 24 of the Appended Tariff Schedule of the Customs Tariff Act: the rates of customs duty as prescribed in the said Table;
(ii)goods set forth in Annexed Table 3 (excluding goods for which the rates of duty are prescribed as free in the Appended Tariff Schedule of the said Act (or, in Annexed Table 1 in the case of goods set forth therein)), falling under Chapters 25 to 76, 78 to 97 of the Appended Tariff Schedule of the Customs Tariff Act: the rates of customs duty obtained by multiplying the rates of customs duty prescribed in the Appended Tariff Schedule of the said Act (or, the rates of customs duty prescribed in Annexed Table 1 in the case of goods set forth therein) or the WTO rates of duty, whichever is lower, by the factors prescribed in Annexed Table 3;
(iii)goods falling under Chapters 25 to 76 and 78 to 97 of the Appended Tariff Schedule of the Customs Tariff Act, other than those set forth in Annexed Tables 3, 4 and 5 (excluding goods for which the rates of duty are prescribed as free in the Appended Tariff Schedule of the said Act (or, in Annexed Table 1 in the case of goods set forth therein)): free.
(2)Notwithstanding the provision of the preceding paragraph, if any goods set forth in the items of the said paragraph, originating in one of the beneficiaries of preferences, etc. are imported on or before the date specified in the said paragraph, and are found inappropriate for extending the benefit concerning customs duty prescribed in the said paragraph, taking into account the degree of international competitiveness of goods originating in that beneficiary of preferences, etc. or other circumstances, such benefit may, by specifying a beneficiary of preferences, etc. (i.e., the place of origin of such goods) and goods pursuant to the provision of Cabinet Order, not be extended to the goods so specified.
(3)The rate of customs duty to be levied on goods other than those set forth in Annexed Table 5, originating in beneficiaries of preference, etc. designated as the least developed countries by the Resolution of the General Assembly of the United Nations and prescribed by Cabinet Order as the countries for which it is appropriate to extend the special benefit concerning preferential tariff (i.e., customs duty to be levied pursuant to the provision of paragraph (1)) (such beneficiaries are referred to as “special beneficiaries of preference” in the next Article) (excluding goods for which the rates of duty are prescribed as free in the Appended Tariff Schedule of the Customs Tariff Act (or, in the case of goods set forth in Annexed Table 1, in the said Table) and in item (i) of the said paragraph and goods set forth in item (iii) of the said paragraph) shall, notwithstanding the provision of Article 2 or item (i) or (ii) of the said paragraph, be free from customs duty, provided that they are imported on or before the date specified in the said 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 shall be prescribed by Cabinet Order.
(Suspension of application of preferential tariff, etc.)
Article 8-3.In cases where, as a result of application of the rates of customs duty prescribed in the items of paragraph (1) of the preceding Article, goods set forth in the said items, originating in the beneficiaries of preferences, etc. (excluding special beneficiaries of preference) 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 such imported goods in their use, if it is found urgently necessary to protect such industry, application of the said paragraph may be suspended by specifying, pursuant to the provision of Cabinet Order, goods, a period and, if necessary, a country or territory.
(2)The preceding paragraph applies mutatis mutandis to goods other than those set forth in Annexed Table 5, originating in the special beneficiaries of preference (excluding goods for which rates of customs duty are prescribed as free in the Appended Tariff Schedule of the Customs Tariff Act (or, in the case of goods set forth in Annexed Table 1, in the said Table)). In this case, the terms “the rates of customs duty prescribed in the items of paragraph (1) of the preceding Article” and “the said paragraph” in the preceding paragraph shall be read as “the rates of customs duty prescribed in paragraph (1) or (3) of the preceding Article” and “paragraph (1) or (3) of the said Article” respectively, and when application of paragraph (3) of the preceding Article is suspended with respect to goods to which the said paragraph applies, paragraph (1) of the said Article shall not apply to such goods.
(Verification of originating goods of beneficiaries of preferences, etc.)
Article 8-4.In the case where the benefit concerning customs duty prescribed in paragraph (1) or (3) of Article 8-2 (Preferential tariff, etc.) is extended to goods for which import declaration is made, if it is necessary to conduct verification in order to determine whether they are those originating in the beneficiaries of preference, etc. (hereinafter in this paragraph referred to as “goods originating in beneficiaries of preference, etc.”), the Director General of Customs may conduct verification, using the following methods:
(i)to request an importer of such goods to submit materials which may clarify that they are those originating in beneficiaries of preference, etc.;
(ii)to make inquiries, with regard to such goods, to a competent authority of the beneficiary of preference, etc. (i.e., an organization competent to issue a document certifying that goods exported from a beneficiary of preference, etc. are those originating in such beneficiary; hereinafter the same applies in this Article), exporter or producer of such goods, or to request such authority, exporter or producer to submit materials which may clarify that they are those originating in the beneficiary of preference, etc.;
(iii)to have customs officials conduct, with the consent of an exporter or producer of such goods, on-the-spot investigation of documents or other articles at the office of such exporter or producer or at other necessary place;
(iv)to request a competent authority of a beneficiary of preference, etc. for attendance of customs officials of Japan, with the consent of an exporter or producer of the goods concerned, on the occasion of examination carried out by that competent authority at the office of such exporter or producer or at other necessary place, or to request the competent authority to provide materials collected during such examination.
(2)The inquiries or request referred to in item (ii) of the preceding paragraph shall be made in writing, specifying reasonable period during which a person so inquired or requested may respond to inquiries or submit materials pertaining to such request.
(3)When the Director General of Customs has customs officials conduct investigation referred to in item (iii) of paragraph (1), he shall notify a beneficiary of preference, etc. of such investigation in writing, specifying reasonable period for the beneficiary of preferences, etc. to respond as to whether it consents to such investigation.
(4)A request referred to in item (iv) of paragraph (1) shall be made in writing, specifying reasonable period for a competent authority of a beneficiary of preference, etc. to respond as to whether it consents to such request.
(5)In the case where any of the situations as set forth in the following items occurs, the Director General of Customs may elect not to extend the benefit of customs duty prescribed in paragraph (1) or (3) of Article 8-2 to those goods for which such benefit is sought:
(i)where such goods do not meet requirements for receiving such benefit;
(ii)where a person who imports such goods fails to fulfil the necessary procedures for receiving such benefit;
(iii)in the case where the inquiries or requests referred to in item (ii) of paragraph (1) are made, if a person so inquired or requested fails to respond to such inquiries or to provide materials pertaining to such requests within a period specified pursuant to the provision of paragraph (2) or if the response to inquiries or the materials provided in response to requests are not satisfactory;
(iv)in the case where a notification referred to in paragraph (3) is issued, if a beneficiary of preference, etc., or an exporter or producer of goods pertaining to the notification refuses the investigation referred to in item (iii) of paragraph (1) or fails to respond to the notification within a period specified pursuant to the provision of paragraph (3);
(v)in the case where the request referred to in item (iv) of paragraph (1) is made, if a competent authority of the beneficiary of preference, etc. refuses such request, fails to respond to such request within a period specified pursuant to the provision of the preceding paragraph, fails to provide materials pertaining to such request or materials provided in response to such request are not satisfactory.
(6)When the verification prescribed in paragraph (1) has been completed, the Director General of Customs shall notify a person who imports goods pertaining to such verification of the details of his findings (including the reason therefor).
(Application of special tariff system to goods to which temporary rate of duty is applicable)
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 those goods provided for in Articles 2 and 8-2, the term “customs duty to be levied at the rates set out in the Appended Tariff Schedule of this Act” in these provisions shall be read as “customs duty to be levied at the rates set out in the Appended Tariff Schedule of this Act (or, in cases where the rate of duty specified in Article 2, paragraph (1) of Article 7-3, paragraph (1) of Article 7-4, paragraph (2) or (3) of Article 7-6 or paragraph (1) or (3) of Article 8-2 of the Temporary Tariff Measures Act applies, such applicable rates of duty)”.
(2)Article 9-2 of the Customs Tariff Act applies mutatis mutandis to goods to be prescribed by Cabinet Order, to which rates of duty applicable within a certain limit of quantity as set out in Annexed Table 1 apply.
(Tariff rate quota system under the Economic Partnership Agreement)
Article 8-6.With regard to goods to be prescribed by Cabinet Order, to which tariff concession is granted, under the Economic Partnership Agreement, within a certain limit of quantity (excluding goods provided for in the next paragraph), the benefit of tariff concession shall, within such limit, be extended to those goods imported by a person within the quantity of quota allocated to him, determined by the Government on the basis of past records of such goods used, the anticipated quantity of such goods to be used and other necessary consideration to the national economy.
(2)With regard to goods to be prescribed by Cabinet Order, to which tariff concession is, under the Economic Partnership Agreement, granted within a certain limit of quantity, if such quantity is to be allocated in an importing country on the basis of a certificate issued by an exporting country (including territories having their own customs and trade systems), the benefit of tariff concession shall be extended to those goods imported by a person within the quantity of quota allocated to him, determined by the Government on the basis of a certificate issued by a Party (other than Japan) to the Agreement.
(3)The details of method of allocation referred to in the preceding two paragraphs, procedures for receiving quota or other necessary matters concerning application of the preceding two paragraphs shall be prescribed by Cabinet Order.
(Exemption from customs duty on goods exported for processing or repair under the Economic Partnership Agreement)
Article 8-7.With regard 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, in the case where there is unavoidable reason for longer period than one year, if such longer period is approved by the Director General of Customs pursuant to the provision of Cabinet Order, then within such longer period than one year as may be specified by the Director General of Customs), customs duty to be levied on such goods shall, pursuant to the provision of Cabinet Order, be exempted in accordance with the provision of the Agreement.
(Procedures for application of reduced rate of duty, etc.)
Article 9.A person who seeks application of reduced rate of duty with respect to goods set forth in Annexed Table 1 and prescribed by Cabinet Order, for which the rate of duty is, on condition that they are used for specific purposes, reduced to a level lower than the rate of duty applicable without such condition (hereinafter referred to as “reduced rate of duty”), shall fulfil such procedures as may be prescribed by Cabinet Order.
(2)A person who seeks the benefit of tariff concession with respect of goods to be prescribed by Cabinet Order, the tariff concession of which is extended on condition that they are used for specific purposes under the Economic Partnership Agreement, shall fulfil such procedures as may be prescribed by Cabinet Order.
(Application of benefit of tariff concession pertaining to raw materials for manufacture under the Economic Partnership Agreement)
Article 9-2.With regard to goods to which the tariff concession provided under the Economic Partnership Agreement is extended on condition that they are used as raw materials for manufacture of feeds under the customs supervision, if such goods are those imported as raw materials set forth in the following items and if the manufacture provided for in the said items completes at a manufacturing factory approved by the Director General of Customs within one year from the date of import permission of such goods, then the benefit of tariff concession shall, pursuant to the provision of Cabinet Order, be extended to such goods:
(i)goods set forth in subheading 1001.99 of the Appended Tariff Schedule of the Customs Tariff Act, used for manufacture of feeds prescribed by Cabinet Order;
(ii)goods set forth in subheading 1003.90 of the Appended Tariff Schedule of the Customs Tariff Act, used for manufacture of feeds prescribed by Cabinet Order.
(2)The Director General of Customs shall, if it is found that there will be no difficulty in ensuring the implementation of the Economic Partnership Agreement referred to in the preceding paragraph, this Act or the Customs Act, give approval referred to in the preceding paragraph.
(3)In the case where application of benefit of tariff concession is sought pursuant to the provision 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 subjected to the condition that the goods concerned shall be used 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 tariff concession.
(4)In performing the manufacture provided for in the items of paragraph (1), except in the case where the Director General of Customs finds that there will be no difficulty in verifying the manufacture from raw materials to which the benefit of tariff concession is extended pursuant to the provision of the said paragraph (hereinafter referred to as “raw materials for manufacture” in this Article) and hence approves their mixed use, no raw materials for manufacture shall be used in combination with other raw materials of the same kind.
(5)When manufacture from raw materials for manufacture has been completed, the manufacturer concerned shall, pursuant to the provision of Cabinet Order, notify the customs of the quantities of such raw materials used and the quantities of products manufactured therefrom, and shall have such products examined by the customs each time such notification is made or at any time.
(6)The raw materials for manufacture set forth in the items of paragraph (1) shall not be used for the purposes other than those of manufacture provided for in the said items nor be transferred for purposes other than those of manufacture provided for in the said items within one year from the date of their import permission; provided, however, that this does not apply to the case where approval is given, pursuant to the provision of Cabinet Order, by the Director General of Customs for unavoidable reason.
(7)In the case where any of the situations as set forth in the following occurs, customs duty in an amount equivalent to the difference between the amount of customs duty calculated at the rate of duty not subjected to the condition that the goods concerned are to be used 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 tariff concession shall immediately be collected from a person involved in such situation; provided, however, that where raw materials for manufacture or products manufactured therefrom were lost due to a disaster or for other unavoidable reason or were destroyed with the approval of the Director General of Customs, customs duty on such raw materials shall not be collected, and where raw materials for manufacture for which approval referred to in the proviso to the preceding paragraph was given have depreciated in value due to deterioration or damage or for other unavoidable reason, customs duty on such raw materials may be reduced in the same manner as provided for in paragraph (1) of Article 10 (Reduction, or refund of customs duty in the case of deterioration, damage, etc.) of the Customs Tariff Act:
(i)where approval referred to in the proviso to the preceding paragraph has been given with respect to raw materials for manufacture set forth in the items of paragraph (1), where raw materials for manufacture have been used, without such approval, for purposes other than those of manufacture provided for in the said items or transferred for purposes other than those of manufacture provided for in the said items, or where, within one year from the date of their import permission, a notification provided for in paragraph (5) has not been issued or the manufacture has not been completed;
(ii)where raw materials for manufacture have been used for manufacture at a place other than a manufacturing factory approved by the Director General of Customs pursuant to the provision of paragraph (1) or where they have been used in violation of paragraph (4).
(8)A person who has obtained approval of a manufacturing factory under paragraph (1) shall, pursuant to the provision of Cabinet Order, pay service charge to the customs in an amount fixed by Cabinet Order on the basis of the total floor space of the manufacturing factory, the validity period of such approval and the types of customs services pertaining to such factory.
(Restriction on use for purposes other than those intended, etc.)
Article 10.Goods for which customs duty is exempted pursuant to the provision of Article 4 or goods to which reduced rate of duty set forth in paragraph (1) of Article 9 or the benefit of tariff concession set forth in paragraph (2) of the said Article is applied shall not be used or be transferred for use, within two years from the date of their import permission, for the purposes other than those for which customs duty is so exempted or the reduced rate of duty or the benefit of tariff concession is so applied; provided, however, that this does not apply to the case where approval is given, pursuant to the provision of Cabinet Order, by the Director General of Customs for unavoidable reason.
(Collection of customs duty in cases where approval of use, etc. for purposes other than those intended is given)
Article 11.In cases where approval referred to in the proviso to the preceding Article is given or where goods referred to in the said Article are, without such approval, used or transferred for use for the purposes other than those provided for in the said Article, customs duty in an amount specified in each of the following items for the category of goods as set forth respectively therein shall immediately be collected from a person involved in such situations. In this case, if there is any decrease in the value of the goods concerned due to loss or deterioration caused as a result of their use or for other unavoidable reason, customs duty on such goods may be reduced in the same manner as provided for in paragraph (1) of Article 10 (Reduction of customs duty due to deterioration or damage) of the Customs Tariff Act:
(i)goods for which customs duty is exempted pursuant to the provision of Article 4: the amount so exempted;
(ii)goods to which the reduced rate of duty referred to in paragraph (1) of Article 9 or the benefit of tariff concession referred to in paragraph (2) of the said Article is extended: the difference between the amount of customs duty calculated at the rate of duty applicable to goods not subjected to the condition of using for specific purposes and the amount of customs duty calculated at such reduced rate of duty or at the rate of duty applicable under such benefit of tariff concession.
(Uses of duty-exempt goods, etc., for purposes other than those intended)
Article 12.Article 20-3 (Uses of duty-reduced or duty-exempt goods for purposes other than those intended) of the Customs Tariff Act applies mutatis mutandis to the case where goods for which customs duty is exempted pursuant to the provision of Article 4 or to which the reduced rate of duty referred to in paragraph (1) of Article 9 or the benefit of tariff concession referred to in paragraph (2) of the said Article or paragraph (1) of Article 9-2 is extended, are used or are transferred for use for purposes other than those for which customs duty is so exempted or the reduced rate of duty or the benefit of tariff concession is so extended.
(Special provision for request for reassessment)
Article 12-2.In the case where the benefit of tariff concession under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (hereinafter referred to as “the Trans-Pacific Comprehensive and Progressive Agreement”) is not applied to goods (limited to those goods regarded as originating goods of the said Agreement pursuant to the provision thereof) pertaining to a declaration for payment of customs duty (i.e., a declaration prescribed in paragraph (1) of Article 7 (Declaration) of the Customs Act or a declaration for amendment prescribed in paragraph (1) of Article 7-14 (Declaration for amendment) of the said Act; hereinafter the same applies in this Article), when the amount of duty payable pertaining to such declaration (or, the amount of duty after reassessment in the case where reassessment prescribed in paragraph (1) or (3) of Article 7-16 (Reassessment and determination) of the Customs Act (hereinafter referred to as “reassessment” in this Article) is made) would be in excess if the benefit of such concession were extended to such goods, a person who has filed such declaration for payment for such goods may, pursuant to the provision of Cabinet Order, request the Director General of Customs to make reassessment prescribed in paragraph (1) of Article 7-15 (Request for reassessment) of the said Act with respect to the amount of duty pertaining to such declaration for payment (or, the amount of duty after reassessment in the case where reassessment is made with respect to such amount of duty), provided that such request is made within one year from the day on which import permission of such goods is given.
(Request for determination under official assessment system)
Article 12-3.In the case where the Director General of Customs has determined, pursuant to the provision of paragraph (1) of Article 8 (Determination under official assessment system) of the Customs Act, the amount of duty payable pertaining 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 the said Act applies (limited to those goods regarded as originating goods of the Trans-Pacific Comprehensive and Progressive Agreement pursuant to the provision thereof) without applying the benefit of tariff concession to such goods under the said Agreement, when the amount of duty payable pertaining to such determination (or, in the case where determination prescribed in paragraph (3) of Article 8 of the Act has been made, the amount of duty after such determination) would be in excess if the benefit of such concession were extended to such goods, a person who has imported such goods may, pursuant to the provision of Cabinet Order, request the Director General of Customs to make determination prescribed in paragraph (3) of the said Article with respect to change of the amount of duty pertaining to such determination, provided that such request is made within one year from the day on which import permission of such goods is given (in the case of postal items provided for in item (ii)(b) of paragraph (1) of Article 6-2 of the said Act, the day on which they are presented from Japan Post Co., Ltd.).
(2)In cases where a request for determination prescribed in the preceding paragraph is made, the Director General of Customs shall investigate whether goods pertaining to such request are originating goods of the Trans-Pacific Comprehensive and Progressive Agreement pursuant to the provision thereof and any other necessary matters.
(3)When the Director General of Customs does not make a determination prescribed in paragraph (3) of Article 8 of the Customs Act after investigation referred to in the preceding paragraph has been completed, he shall notify a person who has made such request that there are no grounds for making such determination.
(4)For the purpose of application of paragraph (2) of Article 13 (Refund and allocation) of the Customs Act in the case where additional refund money provided for in the said paragraph is calculated with respect to payment in excess pertaining to the amount of customs duty payable which has decreased (including delinquent duty pertaining to such customs duty) as a result of determination made under paragraph (3) of Article 8 of the said Act in response to the request referred to in paragraph (1), the terms “the reassessment made in response to the request for reassessment”, “the request for such reassessment” and “such reassessment” in item (ii) of paragraph (2) of Article 13 of the said Act shall be read as “the determination under the official assessment system made in response to the request referred to in paragraph (1) of Article 12-3 (Request for determination under official assessment system) of the Temporary Tariff Measures Act”, “the request” and “such determination”, respectively.
(Verification of originating goods of a Party under the Economic Partnership Agreement)
Article 12-4.In the case where the benefit of tariff concession is extended, under the Economic Partnership Agreement, to goods for which import declaration is made, if it is necessary to conduct verification in order to ascertain whether they are those originating in the Party to the Agreement pursuant to the provision thereof (hereinafter in this paragraph referred to as “originating goods of the Party”), the Director General of Customs may, pursuant to the provision of the Agreement, conduct verification, using the following methods:
(i)to request an importer of such goods to submit materials which may clarify that they are originating goods of the Party;
(ii)to make inquiries, with respect to such goods, to the competent authority of the Party to the Agreement (i.e., an organization competent to issue a document which certifies that goods exported from a Party to the Agreement are originating goods of the Party or competent to authorize a person who is entitled to prepare such document; hereinafter the same applies in item (iv)), the customs authority of the Party to the Agreement (i.e., the authority which enforces the laws and regulations of the Party, equivalent to the Customs Act, the Customs Tariff Act and other Acts relating to customs duty) or an exporter or producer of such goods, or to request such authorities, exporter or producer to submit materials which may clarify that such goods are originating goods of the Party;
(iii)to have customs officials conduct, with the consent of an exporter or producer of such goods, on-the-spot investigation of documents or other items at the office of such exporter or producer or at any other necessary place;
(iv)to request the competent authority of the Party to the Agreement, etc. for attendance of customs officials of Japan, with the consent of an exporter or producer of such goods, on the occasion of examination carried out by that competent authority at the office of such exporter or producer or at other necessary place, and to request the competent authority to provide materials collected during such examination;
(v)such other methods as provided for in the Economic Partnership Agreement.
(2)The inquiries or request referred to in item (ii) of the preceding paragraph shall be made in writing, specifying reasonable period for a person so inquired or requested to respond to the inquiries or submit materials pertaining to such request.
(3)When the Director General of Customs has customs officials conduct investigation referred to in item (iii) of paragraph (1), he shall notify an exporter or producer referred to in the said item, or the Party to the Agreement where they have domiciles of such investigation in writing, specifying reasonable period for the exporter, producer or the Party to respond as to whether they consent to such investigation.
(4)In the case where the Director General of Customs has customs officials conduct investigation referred to in item (iii) of paragraph (1) concerning goods falling under articles 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 he finds that a notification prescribed in the said paragraph is likely to render any illegal or wrongful act to be performed more easily and to make it difficult to determine whether such goods are originating goods of the said Agreement pursuant to the provision thereof, such notification, notwithstanding the provision of the preceding paragraph, is not required to be issued.
(5)A request referred to in item (iv) of paragraph (1) shall be made in writing, specifying reasonable period for the Party to the Agreement to respond as to whether it consents to such request.
(6)In the case where the situations fall under any of the following items, the Director General of Customs may, pursuant to the provision of the Economic Partnership Agreement, elect not to extend the benefit of tariff concession to goods for which such benefit is sought under the Agreement:
(i)where such goods do not meet the requirements for receiving such benefit;
(ii)where a person who imports such goods fails to fulfil necessary procedures for receiving such benefit;
(iii)in the case where inquiries or requests referred to in item (ii) of paragraph (1) are made, if a person so inquired or requested fails to respond to such inquiries or to provide materials pertaining to such requests within a period specified pursuant to the provision of paragraph (2) or if the response to the inquiries or materials provided in response to the requests are not sufficient;
(iv)where the Party to the Agreement, or an exporter or producer referred to in item (iii) of paragraph (1) refuses the investigation referred to in the said item or fails to respond to the notification within a period specified pursuant to the provision of paragraph (3);
(v)in the case where the request referred to in item (iv) of paragraph (1) is made, if the Party to the Agreement refuses such request, fails to respond to such request within a period specified pursuant to the provision of the preceding paragraph, fails to provide materials pertaining to such request or the materials provided in response to such request is not sufficient;
(vi)where the situation falls under any of such other matters as provided for in the Economic Partnership Agreement.
(7)When the verification prescribed in paragraph (1) has been completed, the Director General of Customs shall notify the person who is the counterparty of such verification (limited to the person specified under the Economic Partnership Agreement) of the details of his findings (including the reason therefor).
(Investigation under the Trans-Pacific Comprehensive and Progressive Agreement)
Article 12-5.In the case where there is the fact sufficient to suspect the act that violates the Customs Act, the Customs Tariff Act or other Act relating to customs duty with respect to importation 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 to conduct investigation for the purpose of verification of such fact, the Director General of Customs may have customs officials conduct, with the consent of an exporter or producer of such goods, on-the spot investigation of documents and other items at the office of the exporter or producer pursuant to the provision of the said Agreement.
(2)Paragraphs (3) and (4) of the preceding Article and paragraph (7) of the said Article applies mutatis mutandis to the case where the Director General of Customs intends to have customs officials conduct investigation and to the case where verification referred to in the preceding paragraph has been conducted, respectively. In this case, the term “an exporter or producer referred to in the said item, or the Party to the Agreement where they have domiciles” in paragraph (3) of the said Article shall be read as “an exporter or producer referred to in paragraph (1) of the next Article” and the term “such goods are originating goods of the said Agreement under the provision thereof” in paragraph (7) of the said Article shall be read as “such act violates the Customs Act, the Customs Tariff Act or other Act relating to customs duty”.
(Special provisions for determination of goods for duty assessment pertaining to integrated industrial area for international logistics center)
Article 13.In the case where foreign goods obtained under work using customs manufacturing procedures provided for in paragraph (1) of Article 56 of the Customs Act in an integrated customs area the permission of which is given under 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 manufacturing warehouse the permission of which is given under paragraph (3) of the said Article, are imported on or before March 31, 2021, if it is stated in a written import declaration filed pursuant to the provision 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 the said Act that application of the provision of the main clause of paragraph (1) of Article 4 of the said Act (Date of determination of goods for duty assessment) is requested for determination of customs duty pertaining to such goods, the main clause of the said paragraph shall, notwithstanding the provision of the proviso to the said paragraph pertaining to item (ii) of the said paragraph, apply for determination of customs duty pertaining to such goods (“customs manufacturing warehouse” as used herein includes areas which are, pursuant to the provision of paragraph (2) of Article 61-5 of the Customs Act, deemed to have been given permission referred to in paragraph (1) of Article 56 (Permission of customs manufacturing warehouses) of the said Act upon the notification prescribed in paragraph (1) of Article 61-5 (Special Provisions for permission of customs manufacturing warehouses) of the Customs Act issued by a person who has obtained authorization referred to in paragraph (1) of Article 43 (Authorization of business in an integrated industrial area for international logistics center) of the Act on Special Measures for the Promotion and Development of Okinawa (limited to authorization pertaining to business set forth in item (ii) of the said paragraph) and which relate to the land or facilities intended to be used for the business pertaining to such 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 the said 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 the said Act).
(2)The preceding paragraph shall not apply to goods designated by Cabinet Order as those to which application of the said paragraph is not appropriate, taking into account the effect on Japanese industry, etc.
(Exemption from customs duty on personal effects of passengers departing from Okinawa Prefecture)
Article 14.In cases where passengers departing from the district of Okinawa Prefecture for an area of Japan other than the district of Okinawa have purchased, for personal use and within an amount prescribed by Cabinet Order, goods from retailers approved, pursuant to the provision of Cabinet Order, by the Director General of Customs, at the passenger terminal facility, etc. as provided for in Article 26 (Exemption from customs duty in the case where passengers depart from the district, bringing with them imported goods) of the Act on Special Measures for the Promotion and Development of Okinawa or where such passengers have purchased, for personal use and within an amount prescribed by Cabinet Order, goods from such retailers at the specific sales facilities provided for in the said Article and have such goods delivered at the passenger terminal facility, etc., if such goods are imported at the passenger terminal facility, etc. (limited to those taken out as accompanied goods at the time of departure from the district), customs duty chargeable thereon shall be exempted for the period until March 31, 2020.
(2)In cases where goods exempted from customs duty pursuant to the provision of the preceding paragraph are used for purposes other than for personal purposes or are not taken out at the time of departure from the district as provided for in the said paragraph, then customs duty exempted under the said paragraph shall immediately be collected.
(3)If retailers who have obtained approval referred to in paragraph (1) violate the provisions of the Customs Act or other laws and regulations relating to customs duty, the Director General of Customs may revoke such approval.
(4)Procedures for exemption from customs duty prescribed in paragraph (1) and other necessary matters concerning application of provisions of the preceding three paragraphs shall be prescribed by Cabinet Order.
(Authority of customs officials)
Article 15.Item (v) of paragraph (1) of Article 105 (Authority of customs officials) of the Customs Act applies mutatis mutandis to the cases where customs duty is exempted pursuant to the provision of Article 4 or where reduced rate of duty referred to in paragraph (1) of Article 9 or the benefit of tariff concession referred to in paragraph (2) of the said Article or paragraph (1) of Article 9-2 is applied. In this case, if the situation relates to paragraph (1) of Article 9, the term “goods for which customs duty is reduced or exempted” in the said item shall be read as “goods for which customs duty is reduced” 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 is reduced or exempted” in the said item shall be read as “goods to which the benefit of tariff concession is extended”.
(2)When a customs official performs his official duties pursuant to the provision of the preceding paragraph, he shall carry his certificate for identification with him and, if requested by any person concerned, produce the certificate to such person.
(3)The authority prescribed in paragraph (1) shall not be construed as being admitted for investigation of criminal offences.
(Penalty)
Article 16.A person who falls under any of the following items shall be punished by imprisonment with work for not more than one year or a fine not exceeding two million yen:
(i)a person who, in violation of paragraph (6) of Article 9-2, uses raw materials for manufacture referred to in the said paragraph, or transfers such raw materials to be used for purposes other than those intended;
(ii)a person who, in violation of Article 10, uses goods referred to in the said Article, or transfers such goods for use for purposes other than those provided for in the said Article.
Article 17.A person who refuses, hinders or evades examination prescribed in item (v) of paragraph (1) of Article 105 (Authority of customs official pertaining to raw materials for manufacture, etc.) of the Customs Act, as applied mutatis mutandis pursuant to paragraph (1) of Article 15 shall be punished by imprisonment with work for not more than one year or a fine not exceeding five hundred thousand yen.
Article 18.Where 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 offences set forth 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 the fine prescribed in the said Articles.
(Investigation and disposition of criminal cases)
Article 19.Chapter 11 (Investigation and disposition of criminal cases) of the Customs Act applies mutatis mutandis to investigation and disposition of criminal cases referred to in the preceding three Articles.