Order for Enforcement of the Temporary Tariff Measures Act
(Designation of mixed feeds)
Article 1.Mixed feeds to be prescribed by Cabinet Order, as provided for in subheadings 0404.10-1-(1)-[2]-[ii]-1 and -1-(1)-[2]-[ii]-2 and 0404.10-1-(2)-[2]-[ii]-1 and -1-(2)-[2]-[ii]-2, of the Annexed Table 1 of the Temporary Tariff Measures Act (hereinafter referred to as “the Act”) shall be those feeds which are unsuitable for use other than for animal feeding and meet the standards prescribed by the Ordinance of the Ministry of Finance.
(Certification method pertaining to wheat, etc. and rice, etc.)
Article 2.Certification referred to in subheadings 1001.11, 1001.19, 1001.91, 1001.99, 1003.10, 1003.90, 1008.60-2, 1101.00, 1102.90-1 and -2, 1103.11, 1103.19-1 and -2, 1103.20-1, -4 and -5, 1104.19-1-(1), -1-(2) and -3, 1104.29-1-(1), -1-(2) and -3, 1108.11, 1901.20-1-(2)-B, -1-(2)-C and -1-(2)-D-(a), 1901.90-1-(2)-B, -1-(2)-C and -1-(2)-D-(a), 1904.10-2-(2) and -2-(3), 1904.20-2-(2) and -2-(3), 1904.30, 1904.90-2 and -3 and 2106.90-2-(1)-B-(a) and -2-(1)-B-(b), of the Annexed Table 1 of the Act shall be made by submitting a certificate issued by the Minister of Agriculture, Forestry and Fisheries to the Director General of Customs at the time of import declaration of the goods pertaining to such certification.
(2)Certification referred to in subheadings 1006.10, 1006.20, 1006.30, 1006.40, 1102.90-3, 1103.19-4, 1103.20-3-(2), 1104.19-2-(2), 1104.29-2, 1901.20-1-(2)-A and -1-(3), 1901.90-1-(2)-A and -1-(3)-[2], 1904.10-2-(1), 1904.20-2-(1), 1904.90-1-[2] and 2106. 90-2-(1)-A, of the Annexed Table 1 of the Act shall be made by submitting a certificate issued by the Minister of Agriculture, Forestry and Fisheries to the Director General of Customs at the time of import declaration of the goods pertaining to such certification.
(3)Procedures for applying for delivery of the certificates referred to in the preceding two paragraphs and any other necessary matters for their issuance shall be prescribed by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries.
(Designation of maize (corn) used for feeding purposes)
Article 3.Goods used for feeding purposes pursuant to the provision of Cabinet Order, as provided for in subheading 1005.90-2 of the Annexed Table 1 of the Act shall be maize (corn) which does not undergo any processing, including grinding and to which no other goods are added, provided that it is transported to places where it is used for feeding purposes (including joint use facilities).
(2)The joint use facilities referred to in the preceding paragraph shall be those which, pursuant to the provision of the Ordinance of the Ministry of Finance, have been verified by the Director General of Customs as the facilities meeting all of the following requirements:
(i)that they have been established by an agricultural producers’ cooperative corporation;
(ii)that the agricultural producers’ cooperative corporation which has established such facilities manufactures animal feeds for use by its members under entrustment from its members;
(iii)that any feeds other than those provided for in the preceding item are not manufactured;
(iv)such other requirements as may be prescribed by the Ordinance of the Ministry of Finance.
(Designation of rice equivalent to rice lent by the Government)
Article 3-2.Goods to be prescribed by Cabinet Order as those equivalent to rice lent by the Government, as provided for in subheadings 1006.10, 1006.20, 1006.30 and 1006.40 of the Annexed Table 1 of the Act shall be the rice lent by a person set forth in item (ii) of paragraph (1) of Article 16 of the Order for Enforcement of the Act for Stabilization of Supply, Demand and Prices of Staple Food (Cabinet Order No.98 of 1995) to a person set forth in item (i) of the said paragraph.
(Certification method of ethyl alcohol (ethanol) and ethyl-tertiary-butyl ether to which duty-free treatment is granted)
Article 4.Certification referred to in subheadings 2207.10-1-(2)-B and 2909.19 of the Annexed Table 1 of the Act shall be made by submitting a certificate issued by the Minister of Economy, Trade and Industry to the Director General of Customs at the time of import declaration of goods pertaining to such certification (or, in the case of goods pertaining to a special declaration (i.e., a special declaration provided for in paragraph (2) of Article 7-2 (Special provisions for declaration) of the Customs Act (Act No. 61 of 1954) (hereinafter such goods are referred to as “goods pertaining to a special declaration”); hereinafter the same applies), at the time of special declaration).
(2)Procedures for applying for delivery of the certificate referred to in the preceding paragraph and other necessary matters for its issuance shall be prescribed by the Ordinance of the Ministry of Economy, Trade and Industry.
(Designation of petrochemical products pertaining to petroleum spirits to which temporary rates of customs duty apply)
Article 5.Petrochemical products to be prescribed by Cabinet Order, as provided for in subheadings 2710.12-1-(1)-C and 2710.20-1-(1)-C of the Annexed Table 1 of the Act shall be the following goods:
(i)ethylene, propylene, butylene, butadiene, benzene, toluene, xylene, normal hexane or petroleum resin (with respect to benzene, toluene or xylene, excluding those used as additives to gasoline);
(ii)acetic acid, formic acid, propionic acid, succinic acid, acetone, higher alcohols (provided that the number of carbons constituting one molecule thereof is within the range of 7 to 10 inclusive), butyl alcohol, n-butyl aldehyde, cyclohexane, caprolactam or ammonia.
(Designation of petrochemical products pertaining to kerosene or gas oils to which temporary rates of customs duty apply) 
Article 6.Petrochemical products to be prescribed by Cabinet Order, as provided for in subheadings 2710.12-1-(2)-B-[2] and -1-(3), 2710.19-1-(1)-B-[2] and -1-(2), and 2710.20-1-(2)-B-[2] and -1-(3), of the Annexed Table 1 of the Act shall be ethylene, propylene, butylene, butadiene, benzene, toluene, xylene or petroleum resin (with respect to benzene, toluene or xylene, excluding those used as additives to gasoline) .
(Designation of goods for which customs duty is exempted)
Article 7.Goods to be prescribed by Cabinet Order, as provided for in Article 4 of the Act shall be the following goods:
(i)parts of twin engine airplane (provided that the airplane has two turbojet engines with nominal thrust of 49 kN (kilonewtons) or more each), of tri-turbojet engine airplane or of four-engine airplane;
(ii)in addition to those set forth in the preceding item, goods which are used as parts of the components of aircraft as set forth in the following:
(a)airframes and fuselages;
(b)propellers and rotors, and variable pitch devices, synchronizers and synchrophasers attached thereto;
(c)internal combustion engines, and transmissions and starting devices attached thereto;
(d)flight control, landing gear and automatic stabilization devices;
(e)fuel supply, water-methanol injection, hydraulic and pneumatic devices;
(f)pressurizing, cooling, heating, oxygen supply, anti-icing and fire protection devices;
(iii)materials of metals or of synthetic resins (including materials containing synthetic resins) which are used for the manufacture of aircraft and parts thereof, provided that they are difficult to be manufactured in Japan and are designated by the Ordinance of the Ministry of Finance;
(iv)satellites and rockets for launching satellites, or parts of rockets for developing such satellites or rockets;
(v)materials of metals or of synthetic resins (including materials containing synthetic resins) which are used for the manufacture of goods used for space development, provided that they are difficult to be manufactured in Japan and are designated by the Ordinance of the Ministry of Finance.
(Procedures for exemption from customs duty on aircraft parts, etc.)
Article 8.A person who seeks, pursuant to the provision of Article 4 of the Act, exemption from customs duty for goods set forth in the items of the preceding Article shall submit a document stating the following matters to the Director General of Customs at the time of import declaration of such goods (or, in the case of goods pertaining to a special declaration, at the time of special declaration):
(i)the descriptions, models, performance, quantities and values of such goods;
(ii)the names of manufacturers of such goods and the places where they are manufactured;
(iii)the purpose of using such goods and the place where they are to be used (or, in the case of materials set forth in item (iii) or (v) of the preceding Article, the purpose of using such materials and the name and location of the factory for which approval is sought).
(2)Import declaration referred to in the preceding paragraph shall be made in the name of a person who uses goods pertaining to such declaration.
(Keeping of books, etc.)
Article 9.A person who uses goods exempted from customs duty pursuant to the provision of Article 4 of the Act for the purpose for which exemption from customs duty has been granted shall keep books at his business place, stating the following matters; provided, however, that the matters set forth in items (i) to (iii) may be omitted if import permits of such goods (excluding goods pertaining to a special declaration) are kept at his business place:
(i)the descriptions, models and quantities of such goods;
(ii)the values or quantities to be taken as a basis for duty assessment and the amount of customs duty exempted, as stated in the relevant import permit or written special declaration;
(iii)the name of the customs office pertaining to import permission, the date of such permission and the number of import permit (in the case of goods pertaining to a special declaration, the date of filing a written special declaration (i.e., a written special declaration provided for in paragraph (1) of Article 7-2 (Special provisions for declaration) of the Customs Act; hereinafter the same applies) and its number shall be included);
(iv)the date on which such goods were brought into the business place and the date on which they were used for such purpose;
(v)the place where such goods were used.
(Report on details of use)
Article 10.The Director General of Customs may, if it is found necessary, request any users of goods which have been exempted from customs duty pursuant to the provision of Article 4 of the Act to submit a written report on the details of use of such goods.
(Certification method pertaining to wheat, etc. and rice, etc.)
Article 11.Article 2 applies mutatis mutandis to the certification provided for in item (iii) or (iv) of paragraph (2) of Article 7-3 of the Act.
(Designation of rice equivalent to rice lent by the Government)
Article 12.Article 3-2 applies mutatis mutandis to goods designated by Cabinet Order as those equivalent to rice lent by the Government, as provided for in item (iv) of paragraph (2) of Article 7-3 of the Act.
(Verification method of goods shipped to Japan before trigger day)
Article 13.Verification of the fact that goods were shipped to Japan before the trigger day as provided for in item (vi) of paragraph (2) of Article 7-3 of the Act, that live swine and pork, etc. were shipped to Japan before the trigger day pertaining to paragraph (2) or before commencement of the overlapping period, as provided for in item (i) of paragraph (4) of Article 7-6 of the Act, or that fresh, etc. beef or frozen beef were shipped to Japan before the trigger day as provided for in paragraph (2) of Article 7-8 of the said Act, shall be made on the basis of the matters stated in the bill of lading or other similar documents pertaining to such goods, live swine and pork, etc. or fresh, etc. beef or frozen beef.
(Calculation method of import quantities)
Article 14.Import quantities provided for in paragraph (1) of Article 7-3 of the Act, which are to be calculated pursuant to the provision of paragraph (7) of the said Article, shall be the quantities obtained by adding up, on a monthly basis, the quantities recorded in the statistics referred to in item (i) of paragraph (1) of Article 102 (Delivery of certificates and inspection of statistics, etc.) of the Customs Act (hereinafter referred to as “trade statistics”) (in the case of goods set forth in columns 13 to 14-2 and 21 of the Annexed Table 1-6 of the Act, the quantities recorded shall be those obtained by converting the quantities of such goods pursuant to the provision of the Ordinance of the Ministry of Finance; hereinafter in this paragraph and paragraph (4) referred to as “quantities recorded in statistics”) in a manner equivalent to that used for compiling the quantities recorded in statistics into trade statistics and then adding consecutively the monthly quantities so added up, as the quantities pertaining to import declaration of the goods set forth in the Annexed Table 1-6 of the Act (or, in the case of goods for which application for approval is made under paragraph (1) of Article 43-3 (Approval of storage of foreign goods) of the Customs Act (including the case where applied mutatis mutandis pursuant to Article 61-4 of the said Act) or Article 62-10 (Approval of storage of foreign goods, etc.) of the said Act (hereinafter in this paragraph and Article 28 referred to as “application for storage of goods in a warehouse, etc.”), application for storage of goods in a warehouse, etc., and in the case of postal items provided for in paragraph (1) of Article 76 (Simplified procedures for exportation or importation of postal items) of the said Act, presentation prescribed in paragraph (3) of the said Article, instead of import declaration; the same applies in the table referred to in paragraph (4) of Article 25); provided, however, that for the purpose of calculation of the import quantities provided for in paragraph (1) of Article 7-3 of the Act for fiscal year 2018, if there are, among the goods set forth in the said Table, goods to which paragraph (1) of Article 7-3 of the Act was not, in the fiscal year preceding fiscal year 2017, applied pursuant to the provision of item (vi) of paragraph (2) of the said Article, the quantities recorded in statistics of the goods to which paragraph (1) of the said Article was not applied (excluding goods which were given approval prescribed in paragraph (1) of Article 43-3 of the Customs Act (including the case where applied mutatis mutandis pursuant to Article 61-4 of the Act) or Article 62-10 of the said Act (referred to as “approval of storage of goods in a warehouse, etc.” in item (ii) of Article 19-3) during the period from the first day of each of the fiscal years between 1995 and 2017 to the last day of the second month preceding the month which includes the trigger day (i.e., the trigger day provided for in paragraph (1) of Article 7-3 of the Act) in each of such fiscal years) shall be added to the import quantities provided for in paragraph (1) of Article 7-3 of the Act for fiscal year 2018.
(2)Import quantities provided for in paragraph (4) of Article 7-3 of the Act, which are to be calculated pursuant to the provision of paragraph (7) of the said Article, shall be the quantities for each of the years provided for in paragraph (4) of the said Article, recorded in the trade statistics for the goods set forth in the Annexed Table 1-6 of the Act (in the case of goods set forth in columns 13 to 14-2 and 21 of the said Table, the quantities for each of the years shall be those obtained by converting such quantities pursuant to the provision of the Ordinance of the Ministry of Finance; hereinafter the same applies in this paragraph); provided, however, that if there are imports to which this rule cannot practically be applied, import quantities pertaining to such goods shall be those obtained by making reasonable adjustment to the actual imported record of import quotas prescribed in paragraph (1) of Article 9 (Import quotas) of the Import Trade Control Order (Cabinet Order No. 414 of 1949) (simply referred to as “import quotas” in Article 16) or to other import-related quantities for each of the years provided for in paragraph (4) of Article 7-3 of the Act.
(3)The preceding paragraph applies mutatis mutandis to the case where the import quantities provided for in paragraph (4) of Article 7-3 of the Act, as applied mutatis mutandis pursuant to paragraph (6) of the said Article are calculated pursuant to the provision of paragraph (7) of the said Article. In this case, the term “the Annexed Table 1-6 of the Act” in the preceding paragraph shall be read as “the Annexed Table 1-6 of the Act, including wheat of a kind used for feed provided for in the proviso to paragraph (1) of the said Article”.
(4)In the case referred to in the preceding paragraph, the import quantities pertaining to the wheat of a kind used for feed originating in Australia, provided for in the proviso to paragraph (1) of Article 7-3 of the Act, during the month which includes the day on which one year elapses from the date of entry into force of the Agreement between Japan and Australia for an Economic Partnership (hereinafter referred to as “the day on which one year elapses” in this paragraph) shall be the quantities recorded in the statistics, obtained by calculating, on a daily basis, as the quantities equivalent to those during the period from the first day of the said month to the day preceding the date on which one year elapses, whereas the import quantities of the wheat of a kind used for feed to which the benefit of concession referred to in paragraph (1) of Article 9-2 of the Act applies, as provided for in the proviso to the said paragraph, during the said month shall be the quantities recorded in the statistics, obtained by calculating, on a daily basis, as the quantities equivalent to those during the period from the day on which one year elapses to the last day of the said month.
(Statistics of quantities of domestic consumption)
Article 15.Statistics to be prescribed by Cabinet Order, as provided for in paragraph (7) of Article 7-3 of the Act (including the case where applied mutatis mutandis pursuant to paragraph (6) of Article 7-6 of the Act) are the fundamental statistics provided for in paragraph (4) of Article 2 of the Statistics Act (Act No. 53 of 2007), the trade statistics or such statistics as may be prescribed by the Ordinance of the Ministry of Finance.
(Calculation method of quantities of domestic consumption)
Article 16.Quantities of domestic consumption provided for in paragraph (4) of Article 7-3 of the Act, which are to be calculated pursuant to the provision of paragraph (7) of the said Article, shall be calculated on the basis of the quantities given in the statistics provided for in the preceding Article and the quantities obtained by making reasonable adjustment to the quantities given in such statistics, taking into account the actual imported record of import quotas and other relevant factors.
(Calculation method of trigger price)
Article 17.The value to be calculated pursuant to the provision of Cabinet Order, as provided for in paragraph (1) of Article 7-4 of the Act is the value obtained by making reasonable adjustment to the international market price of the goods for which the weighted average price provided for in the said paragraph cannot practically be used, to the price of such goods when exported from Japan, or to the customs value of such goods or similar goods in the year of 1986, 1987 or 1988.
(Calculation method of import quantity of fresh, etc. beef or frozen beef)
Article 18.The main clause of paragraph (1) of Article 14 applies mutatis mutandis to the case where import quantity for the fiscal year concerned, of fresh, etc. beef or frozen beef provided for in paragraph (1) of Article 7-5 of the Act, as prescribed in the items of the said paragraph is calculated pursuant to the provision of paragraph (7) of Article 7-3 of the Act, as applied mutatis mutandis pursuant to paragraph (2) of Article 7-5.
(2)Import quantity for the fiscal year preceding the fiscal year concerned, of fresh, etc. beef or frozen beef provided for in paragraph (1) of Article 7-5 of the Act, as prescribed in the items of the said paragraph, which is calculated pursuant to the provision of paragraph (7) of Article 7-3 of the Act, as applied mutatis mutandis pursuant to paragraph (2) of Article 7-5 of the Act shall be the quantity calculated by consecutively adding the quantities recorded monthly in the trade statistics.
(Method of verification of goods deemed to originate in Australia under the provision of the Agreement with Australia)
Article 18-2.Verification of goods which are to be treated as those originating in Australia under the provision of the Agreement between Japan and Australia for an Economic Partnership, as provided for in item (i) of paragraph (1) of Article 7-5 of the Act shall be made on the basis of the matters stated in the documents set forth in item (ii)(a) of paragraph (1) of Article 61 (Documents for verification of the details of export or import declaration, etc.) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954) (including documents set forth in item (ii)(b) of the said paragraph where the said item applies).
(2)The main clause of paragraph (4), paragraphs (5), (7) and (8), of Article 61 of the Order for Enforcement of the Customs Act apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the terms “, the written declaration of originating goods under the Agreement with Australia, etc. and the certificate of goods of the Party” and “import declaration of the goods pertaining to such certificates and declaration” in paragraph (4) of the said Article shall be read as “and the written declaration of originating goods under the Agreement with Australia, etc.” and “import declaration of the goods pertaining to such certificates and declaration (or, with respect to goods for which application for approval referred to in paragraph (1) of Article 43-3 (Approval of storage of foreign goods) (including the case where applied mutatis mutandis pursuant to Article 61-4 of the Act) or Article 62-10 (Approval of storage of foreign goods, etc.) of the Act is made, such application, instead of import declaration)”, respectively.
(Calculation method of import quantity, etc. of pork, etc.)
Article 19.Paragraph (1) of Article 14 applies mutatis mutandis to the case where import quantity for the fiscal year concerned, of live swine or pork, etc. provided for in paragraph (1) or (2) of Article 7-6 of the Act, as prescribed in these paragraphs is calculated pursuant to the provision of paragraph (7) of Article 7-3 of the Act, as applied mutatis mutandis pursuant to paragraph (6) of Article 7-6 of the Act. In this case, the terms “goods set forth in items 13 to 14-2 and 21 of the said Table,”, “the quantities of such goods”, “the import quantities provided for in paragraph (1) of Article 7-3 of the Act”, “, among the goods set forth in the said Table, goods to which paragraph (1) of Article 7-3 of the Act was, in the fiscal year preceding fiscal year 2017, not applied pursuant to the provision of item (vi) paragraph (2) of the said Article,” and “the trigger day provided for in paragraph (1) of Article 7-3 of the Act” in paragraph (1) of Article 14 shall be read as “the live swine provided for in paragraph (1) or (2) of Article 7-6 of the Act”, “the quantities pertaining to such live swine”, “the import quantities provided for in paragraph (2) of Article 7-6 of the Act”, “goods to which paragraph (2) or (3) of the said Article was, during the fiscal year preceding fiscal year 2016, not applied pursuant to the provision of item (i) of paragraph (4) of the said Article” and “the trigger day pertaining to paragraph (2), as provided for in paragraph (2) of the said Article or the day on which the overlapping period provided for in paragraph (1) of Article 7-3 of the Act commences”, respectively.
(2)Import quantity of live swine or pork, etc. provided for in paragraph (1) or (2) of Article 7-6 of the Act for the past three consecutive fiscal years inclusive of the fiscal year preceding the fiscal year concerned or for the past three consecutive years inclusive of the year preceding the year which includes the first day of the fiscal year concerned, as prescribed in these paragraphs, the import quantity of which is to be calculated pursuant to the provision of paragraph (7) of Article 7-3 of the Act, as applied mutatis mutandis pursuant to paragraph (6) of Article 7-6 of the Act shall be the quantity calculated by consecutively adding the monthly quantity (in the case of live swine, the quantity obtained by converting the quantity of such live swine pursuant to the provision of the Ordinance of the Ministry of Finance; hereinafter the same applies in this paragraph) recorded in the trade statistics or the annual quantity recorded in the trade statistics.
(3)Article 16 applies mutatis mutandis to the case where the quantity of domestic consumption provided for in paragraph (4) of Article 7-3 of the Act, as applied mutatis mutandis pursuant to paragraph (5) of Article 7-6 of the Act is calculated pursuant to the provision of paragraph (7) of Article 7-3 of the Act, as applied mutatis mutandis pursuant to paragraph (6) of Article 7-6 of the Act.
(Economic Partnership Agreements)
Article 19-2.The international engagements to be prescribed by Cabinet Order under paragraph (1) of Article 7-7 of the Act shall be the following:
(i)Agreement between Japan and the Republic of Singapore for a New-Age Economic Partnership;
(ii)Agreement between Japan and the United Mexican States for the Strengthening of the Economic Partnership;
(iii)Agreement between the Government of Japan and the Government of Malaysia for an Economic Partnership;
(iv)Agreement between Japan and the Republic of Chile for a Strategic Economic Partnership;
(v)Agreement between Japan and the Kingdom of Thailand for an Economic Partnership;
(vi)Agreement between Japan and the Republic of Indonesia for an Economic Partnership;
(vii)Agreement between Japan and Brunei Darussalam for an Economic Partnership;
(viii)Agreement on Comprehensive Economic Partnership among Japan and Member States of the Association of Southeast Asian Nations;
(ix)Agreement between Japan and the Republic of the Philippines for an Economic Partnership;
(x)Agreement on Free Trade and Economic Partnership between Japan and the Swiss Confederation;
(xi)Agreement between Japan and the Socialist Republic of Viet Nam for an Economic Partnership;
(xii)Comprehensive Economic Partnership Agreement between Japan and the Republic of India;
(xiii)Agreement between Japan and the Republic of Peru for an Economic Partnership;
(xiv)Agreement between Japan and Australia for an Economic Partnership;
(xv)Agreement between Japan and Mongolia for an Economic Partners.
(Calculation method of import quantity of fresh, etc. beef or frozen beef, originating in Australia)
Article 19-3.The main clause of paragraph (1) of Article 14 applies mutatis mutandis to import quantity of fresh, etc. beef or frozen beef provided for in paragraph (1) of Article 7-8 of the Act for the fiscal year prescribed in the said paragraph (hereinafter referred to as “fiscal year covered by calculation” in this Article), the import quantity of which is to be calculated pursuant to the provision of paragraph (7) of Article 7-3 of the Act, as applied mutatis mutandis pursuant to paragraph (3) of Article 7-8 of the Act; provided, however, that in cases where, in the fiscal year covered by calculation, the import quantity of fresh, etc. beef or frozen beef provided for in paragraph (1) of Article 7-8 of the Act exceeds the threshold import quantity provided for in the said paragraph, the total quantity of the quantities specified in the following items shall be added to the import quantity of fresh, etc. beef or frozen beef provided for in the said paragraph for the fiscal year covered by calculation:
(i)the quantity obtained by deducting the threshold import quantity from the import quantity during the period from the first day of the fiscal year preceding the fiscal year covered by calculation to the date preceding the trigger day of the said fiscal year (i.e., the trigger day provided for in paragraph (1) of Article 7-8 of the Act; the same applies in item (ii)(a)) (in cases where the import quantity in the said fiscal year, of fresh, etc. beef or frozen beef provided for in the said paragraph exceeds the threshold import quantity provided for in the said paragraph on or after February 1 of the said fiscal year, the last day of that fiscal year instead of the date preceding the trigger day);
(ii)the quantity of those to which paragraph (1) of Article 7-8 of the Act was not applied in the fiscal year preceding the fiscal year covered by calculation pursuant to the provision of paragraph (2) of the said Article (excluding those set forth in the following):
(a)fresh, etc. beef or frozen beef, for which approval of storage of goods in a warehouse, etc. was given during the period from the first day of each of the fiscal years between the fiscal year which includes the day on which the Agreement between Japan and Australia for an Economic Partnership entered into force (in this item, “the fiscal year” and “the day” as used herein are referred to as “the fiscal year in which the Agreement entered into force” and “the day on which the Agreement entered into force”, respectively) and the fiscal year preceding the fiscal year covered by calculation to the day preceding the trigger day of each of the said fiscal years (or, in the fiscal year in which the Agreement entered into force, the day on which the Agreement entered into force, instead of the first day of each of the fiscal years);
(b)fresh, etc. beef or frozen beef, for which approval of storage of goods in a warehouse, etc. was given during the period from the first day of each of the fiscal years between the fiscal year in which the Agreement entered into force and the fiscal year two years preceding the fiscal year covered by calculation to the last day of each of the said fiscal years (in the fiscal year in which the Agreement entered into force, the day on which the Agreement entered into force, instead of the first day of each of the fiscal years) (limited to the case where, in each of the said fiscal years, the import quantity of fresh, etc. beef or frozen beef provided for in paragraph (1) of Article 7-8 of the Act exceeds the threshold import quantity provided for in the said paragraph on or after February 1 of each of the said fiscal years).
(Designation, etc. of goods exported for processing or assembly)
Article 20.Goods to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 8 of the Act shall be the following goods:
(i)goods set forth in subheadings 3926.20 and 3926.90 of the Appended Tariff Schedule of the Customs Tariff Act (Act No. 54 of 1910) (hereinafter referred to as “the Customs Tariff Schedule”;
(ii)goods set forth in heading 4015 of the Customs Tariff Schedule;
(iii)goods set forth in headings 4104 to 4107 and 4112 to 4114 of the Customs Tariff Schedule;
(iv)goods set forth in heading 4203 of the Customs Tariff Schedule;
(v)goods set forth in subheading 4205.00-2 of the Customs Tariff Schedule;
(vi)goods set forth in heading 4304 of the Customs Tariff Schedule;
(vii)goods set forth in subheading 4908.90 of the Customs Tariff Schedule;
(viii)sewing thread, of goods set forth in heading 5004 of the Customs Tariff Schedule;
(ix)goods set forth in heading 5007 of the Customs Tariff Schedule;
(x)goods set forth in headings 5111 to 5113 of the Customs Tariff Schedule;
(xi)goods set forth in headings 5204 and 5208 to 5212 of the Customs Tariff Schedule;
(xii)goods set forth in headings 5309 to 5311 of the Customs Tariff Schedule;
(xiii)goods set forth in headings 5401, 5407 and 5408 of the Customs Tariff Schedule;
(xiv)goods set forth in headings 5508 and 5512 to 5516 of the Customs Tariff Schedule;
(xv)goods set forth in Chapter 56 of the Customs Tariff Schedule;
(xvi)goods set forth in Chapter 58 of the Customs Tariff Schedule;
(xvii)goods set forth in Chapter 59 of the Customs Tariff Schedule;
(xviii)goods set forth in Chapter 60 of the Customs Tariff Schedule;
(xix)goods set forth in Chapter 61 of the Customs Tariff Schedule;
(xx)goods set forth in Chapter 62 of the Customs Tariff Schedule;
(xxi)safety pins, of goods set forth in subheading 7319.40 of the Customs Tariff Schedule;
(xxii)goods set forth in subheading 7326.20 of the Customs Tariff Schedule;
(xxiii)goods set forth in subheading 7419.99 of the Customs Tariff Schedule, other than cloth (including endless bands), grill and netting made from copper wire and expanded metal and springs of copper;
(xxiv)goods set forth in heading 8308 of the Customs Tariff Schedule;
(xxv)goods set forth in headings 9606 and 9607 of the Customs Tariff Schedule;
(xxvi)goods set forth in subheadings 3923.21, 3923.29, 4819.40, 4821.10 and 4823.90 of the Customs Tariff Schedule, used for packaging.
(2)Processing or assembly to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 8 of the Act shall be the following acts:
(i)tanning of goods used as raw materials (i.e., goods exported from Japan as provided for in paragraph (1) of Article 8 of the Act; hereinafter the same applies in this Article and in the next Article);
(ii)impregnating, coating, covering or laminating of raw materials with dyes, fats and oils, plastics, rubber or other substances (excluding processing carried out to such an extent as the raw materials are readily identifiable at the time of importation of the products manufactured therefrom);
(iii)alteration or transformation of the surface of raw materials by embossing, grinding or other physical process (excluding processing carried out to such an extent as the raw materials are readily identifiable at the time of importation of the products manufactured therefrom);
(iv)use of composition leather manufactured from the raw materials, as the raw materials or components;
(v)use of furskins (excluding artificial fur) as raw materials or components.
(3)Goods to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 8 of the Act shall be the following goods:
(i)goods set forth in subheadings 3926.20 and 3926.90 of the Customs Tariff Schedule;
(ii)goods set forth in heading 4015 of the Customs Tariff Schedule;
(iii)goods set forth in subheading 4203.40 of the Customs Tariff Schedule;
(iv)goods set forth in subheading 4823.90-2 of the Customs Tariff Schedule;
(v)goods set forth in subheading 4908.90 of the Customs Tariff Schedule;
(vi)sewing thread, of goods set forth in heading 5004 of the Customs Tariff Schedule;
(vii)goods set forth in heading 5007 of the Customs Tariff Schedule;
(viii)goods set forth in headings 5111 to 5113 of the Customs Tariff Schedule;
(ix)goods set forth in headings 5204 and 5208 to 5212 of the Customs Tariff Schedule;
(x)goods set forth in headings 5309 to 5311 of the Customs Tariff Schedule;
(xi)goods set forth in headings 5401, 5407 and 5408 of the Customs Tariff Schedule;
(xii)goods set forth in headings 5508 and 5512 to 5516 of the Customs Tariff Schedule;
(xiii)goods set forth in Chapter 56 of the Customs Tariff Schedule;
(xiv)goods set forth in Chapter 57 of the Customs Tariff Schedule;
(xv)goods set forth in Chapter 58 of the Customs Tariff Schedule;
(xvi)goods set forth in Chapter 59 of the Customs Tariff Schedule;
(xvii)goods set forth in Chapter 60 of the Customs Tariff Schedule;
(xviii)goods set forth in Chapter 61 of the Customs Tariff Schedule;
(xix)goods set forth in Chapter 62 of the Customs Tariff Schedule;
(xx)goods set forth in Chapter 63 of the Customs Tariff Schedule;
(xxi)safety pins, of goods set forth in subheading 7319.40 of the Customs Tariff Schedule;
(xxii)goods set forth in subheading 7326.20 of the Customs Tariff Schedule;
(xxiii)goods set forth in subheading 7419.99 of the Customs Tariff Schedule, other than cloth (including endless bands), grill and netting made from copper wire and expanded metal and springs of copper;
(xxiv)goods set forth in heading 8308 of the Customs Tariff Schedule;
(xxv)goods set forth in headings 9606 and 9607 of the Customs Tariff Schedule;
(xxvi)goods set forth in subheadings 3923.21, 3923.29, 4819.40, 4821.10 and 4823.90 of the Customs Tariff Schedule, used for packaging.
(4)Processing or assembly to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 8 of the Act shall be the act of impregnating, coating, covering or laminating of raw materials with plastics, rubber or other substances (excluding processing carried out to such an extent as the raw materials are readily identifiable at the time of importation of the products manufactured therefrom).
(5)Goods to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (1) of Article 8 of the Act shall be the following goods:
(i)goods set forth in heading 3921 of the Customs Tariff Schedule;
(ii)goods set forth in headings 4107 and 4112 to 4114 of the Customs Tariff Schedule;
(iii)goods set forth in subheading 4205.00-2 of the Customs Tariff Schedule;
(iv)goods set forth in headings 4302 and 4304 of the Customs Tariff Schedule;
(v)sewing thread, of goods set forth in heading 5004 of the Customs Tariff Schedule;
(vi)goods set forth in headings 5111 to 5113 of the Customs Tariff Schedule;
(vii)goods set forth in headings 5208 to 5212 of the Customs Tariff Schedule;
(viii)goods set forth in headings 5401, 5407 and 5408 of the Customs Tariff Schedule;
(ix)goods set forth in headings 5508 and 5512 to 5516 of the Customs Tariff Schedule;
(x)goods set forth in headings 5601 to 5603 and 5609 of the Customs Tariff Schedule;
(xi)goods set forth in subheading 6406.10 of the Customs Tariff Schedule;
(xii)goods set forth in subheading 6406.90 of the Customs Tariff Schedule, other than outer soles and heels;
(xiii)goods set forth in heading 8308 of the Customs Tariff Schedule;
(xiv)goods set forth in headings 9606 and 9607 of the Customs Tariff Schedule.
(6)Processing or assembly to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (1) of Article 8 of the Act shall be the following acts:
(i)tanning of raw materials;
(ii)impregnating, coating, covering or laminating of raw materials with dyes, fats and oils, plastics, rubber or other substances (excluding processing carried out to such an extent as the raw materials are readily identifiable at the time of importation of the products manufactured therefrom);
(iii)alteration or transformation of the surface of raw materials by embossing, grinding or other physical process (excluding processing carried out to such an extent as the raw materials are readily identifiable at the time of importation of the products manufactured therefrom);
(iv)use of composition leather manufactured from the raw materials, as raw materials or components.
(Amount of customs duty to be reduced for products pertaining to processing or assembly)
Article 21.The value to be calculated pursuant to the provision of Cabinet Order as the value equivalent to customs value, as provided for in paragraph (1) of Article 8 of the Act shall be the value obtained by multiplying the free-on-board price of raw materials or components at a port of exportation in Japan as provided for in Article 59-2 (Quantity and value to be declared) of the Order for Enforcement of the Customs Act by 1.06 (hereinafter in this Article the value so obtained is referred to as “the value equivalent to customs value”), and the reduced amount of customs duty prescribed in the said paragraph shall be the whole amount calculated pursuant to the provision of the said paragraph; provided, however, that in cases where raw materials or components fall under the goods or products provided for in the proviso to item (x) of Article 14 (Unconditional exemption from customs duty) of the Customs Tariff Act, the reduced amount of customs duty shall be the amount calculated by multiplying the amount of customs duty of the products provided for in the said paragraph (i.e., the amount of customs duty which would be chargeable had the reduction of customs duty prescribed in the said paragraph not been granted) by the ratio of the amount obtained by deducting the amount of item (ii) from that of item (i) to the customs value of such products (in the case of goods on which customs duty is levied on the basis of their quantity, the customs value calculated pursuant to the provision of Articles 4 to 4-9 of the Customs Tariff Act; hereinafter the same applies):
(i)the value equivalent to customs value pertaining to such raw materials or components;
(ii)the customs value of import goods the customs value of which was taken as a basis for calculation of the amount of customs duty reduced, exempted, refunded or deducted pursuant to the provision of Articles 17 to 20 of the Customs Tariff Act with respect to such raw materials or components (if such customs value exceeds the value equivalent to customs value set forth in the preceding item, custom value shall be the value obtained by deducting the excess amount of value).
(Procedures for exportation of goods for processing or assembly)
Article 22.A person who exports goods for which reduction of customs duty is sought pursuant to the provision of Article 8 of the Act shall, at the time of their exportation, append to a written export declaration a supplementary note stating that they are to be exported for processing or assembly, attach to the written export declaration a written statement containing the following matters and have such matters verified by the Director General of Customs:
(i)the nature and shape of such goods and any other matters necessary for identification of such goods at the time of their re-importation;
(ii)a summary of processing or assembly;
(iii)the basis for calculation of declared export value of such goods;
(iv)any other relevant matters.
(2)A person who exports goods referred to in the preceding paragraph shall attach to a written export declaration referred to in the said paragraph a document which certifies that they are exported for processing or assembly; provided, however, that this does not apply to the case where all or part of the contract for processing or assembly pertaining to such goods has not yet been performed at the time of their exportation.
(3)A person who exports goods referred to in paragraph (1) shall, at the time of their exportation, affix marks to such goods or take other measures necessary for identification of re-importation of such goods if it is so directed by the Director General of Customs for the purpose of identification of their re-importation.
(Procedures for reduction of customs duty on products pertaining to processing or assembly)
Article 23.A person who seeks reduction of customs duty pursuant to the provision of Article 8 of the Act shall, at the time of importation of products for which such reduction is sought (or, in the case of goods pertaining to a special declaration, at the time of special declaration), file with the Director General of Customs a written import declaration (or, in the case of goods pertaining to a special declaration, a written special declaration), accompanied by the export permit of the exported goods provided for in the said Article or a customs certificate issued in lieu thereof, a document certifying processing or assembly and a detailed statement containing the following matters:
(i)the marks, numbers, descriptions and quantities of such products and exported goods;
(ii)the details of processing or assembly;
(iii)the customs value of such exported goods had they been imported in the nature and shape at the time of their export permission;
(iv)the amount of customs duty to be reduced for such products and the basis for calculation of such amount;
(v)any other relevant matters.
(2)In the case where any document certifying that goods are to be exported for processing or assembly referred to in paragraph (2) of the said Article was not, pursuant to the provision of the proviso to paragraph (2) of the preceding Article, attached to the written export declaration referred to in paragraph (1) of the said Article, the import declaration referred to in the preceding paragraph shall be made in the name of a person who exported the goods referred to in paragraph (1) of the said Article.
(3)In the case referred to in the preceding paragraph, the following matters shall be stated in a document certifying processing or assembly, as referred to in paragraph (1):
(i)the descriptions and quantities of products provided for in paragraph (1);
(ii)the marks, numbers, descriptions and quantities of exported goods provided for in paragraph (1), the date of their export permission and the number of their export permit;
(iii)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(4)A person who seeks reduction of customs duty for goods pertaining to a special declaration pursuant to the provision of Article 8 of the Act shall append to a written import declaration of such goods a supplementary note stating that reduction of customs duty is sought for such goods pursuant to the provision of the said Article.
(Application mutatis mutandis of provisions concerning procedures for application for approval of extension of period for re-importation)
Article 24.Article 5-3 (Procedures for application for approval of extension of period for re-importation) of the Order for Enforcement of the Customs Tariff Act (Cabinet Order No. 155 of 1954) applies mutatis mutandis to a person who seeks approval of the Director General of Customs referred to in paragraph (1) of Article 8 of the Act.
(Beneficiaries of preferences, etc. and special beneficiaries of preferences, and designation of goods, etc. to which benefit of preferential tariffs is not extended)
Article 25.Countries to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 8-2 of the Act (including territories which have their own customs and trade systems; hereinafter the same applies in this paragraph, paragraphs (2) to (4) and items (i) and (ii) of paragraph (8)) shall be those countries which fall under both of the following items and are designated by the Minister of Finance as those for which the benefit relating to customs duty, as prescribed in paragraph (1) of the said Article is appropriate to be extended, taking into account the social and economic situation or other circumstances of such countries:
(i)a country whose per-capita income in each of three consecutive years from 2016 in the statistics concerning the amount of per-capita income of countries publicly announced by the International Bank for Reconstruction and Development or in such other statistics as may be prescribed by the Ordinance of the Ministry of Finance (in the next item, item (i) of paragraph (3) and the table of paragraph (4) referred to as “statistics of the International Bank for Reconstruction and Development, etc.”) does not fall under both of the following items (limited to a country which does not fall under any of the following items for three consecutive years in which it falls under any of the following items after three consecutive years in which its per-capita income does not fall under both of the following items (in cases where such three consecutive years occur two or more times, then the latest three consecutive years):
(a)a country whose income level falls under the income level specified by the Minister of Finance, taking into account the income level of high-income countries publicly announced by the International Bank for Reconstruction and Development;
(b)a country whose income level falls under the income level specified by the Minister of Finance, taking into account the income level of high- or middle-income country publicly announced by the International Bank for Reconstruction and Development, in the case of a country whose share of amount of exports in the total amount of exports of the world, calculated pursuant to the provision of the Ordinance of the Ministry of Finance is one percent or more;
(ii)a country the government of which notifies the Minister of Finance of its desire to receive the benefit relating to customs duty prescribed in paragraph (1) of Article 8-2 of the Act, after it has been clearly confirmed, by the statistics of the International Bank for Reconstruction and Development, etc. publicly announced, that the country falls under the preceding item.
(2)The Minister of Finance may, when it is considered necessary in order to determine whether, pursuant to the provision of the preceding paragraph, it is appropriate to extend the benefit relating to customs duty prescribed in paragraph (1) of Article 8-2 of the Act, seek opinions which may serve as a reference for making such determination, from the Minister of Foreign Affairs or other Heads of relevant Administrative Organs.
(3)A beneficiary of preferences, etc. (i.e., a beneficiary of preferences, etc. provided for in paragraph (1) of Article 8-2 of the Act; hereinafter the same applies), if it falls under any of the following items (with respect to item (i), limited to a beneficiary of preferences, etc. other than a special beneficiary of preferences (i.e., a special beneficiary of preferences provided for in paragraph (3) of the said Article; the same applies in paragraphs (7) and (8)) (a beneficiary other than a special beneficiary is referred to as “general beneficiary of preferences” in the table of the next paragraph)) shall cease to be a beneficiary of preferences, etc. on the date fixed by the Minister of Finance within a period not exceeding one year from the day specified in the following items:
(i)where a beneficiary of preferences, etc. whose per-capita income in each of three consecutive years from 2016 in the statistics of the International Bank for Reconstruction and Development, etc. falls under item (i)(a) or (i)(b) of paragraph (1): the day on which it is confirmed by such statistics that it falls under the said item;
(ii)where the government of the country concerned has notified the Minister of Finance that it does not desire to receive the benefit relating to customs duty prescribed in paragraph (1) of Article 8-2 of the Act: the day on which the Minister of Finance receives such notification;
(iii)where the Minister of Finance recognizes it as inappropriate to extend the benefit relating to customs duty prescribed in paragraph (1) of Article 8-2 of the Act, taking into account the social and economic situation or other circumstances of the country concerned: the day on which the Minister so recognizes;
(4)Goods to which the benefit relating to customs duty prescribed in paragraph (1) of Article 8-2 of the Act is not to be extended, as provided for in paragraph (2) of the said Article shall be those set forth in the middle column of the following table and the period for which such benefit is not to be extended to these goods shall be the period set forth in the right column of the said table:
ItemGoodsPeriod
1Goods at issue (i.e., goods set forth in the items of paragraph (1) of Article 8-2 of the Act, categorized pursuant to the provision of the Ordinance of the Ministry of Finance; hereinafter in this table the same applies) with respect to which the ratio of imports of the goods at issue originating in one of the beneficiaries in the year preceding the previous year of the year which includes the first day of each fiscal year (the year which includes the first day of each fiscal year is referred to as “the year concerned” in this table) (limited to a beneficiary whose per-capita income of the year three years preceding the year concerned in the statistics of the International Bank for Reconstruction and Development, etc. falls under item (i)(a) or (i)(b) of paragraph (1)) to the total imports of the goods at issue in the year preceding the year concerned (the imports herein mean the amount recorded in the trade statistics from the import value of such goods declared to the customs) exceeds 25 percent and also exceeds 1 billion yen; provided, however, that the following goods which fall under the goods at issue are excluded:From April 1 of the year concerned to March 31 of the year following the year concerned
(i) goods originating in the said beneficiary on which the rate of customs duty applicable on the day on which the international engagement concluded between Japan and the said beneficiary (i.e., an international engagement referred to in paragraph (1) of Article 7-7 of the Act which is, during the fiscal year preceding the year concerned, anticipated to enter into force for Japan and the said beneficiary in the year concerned) enters into force for Japan and the day on which the said engagement enters into force for the said beneficiary, whichever is later, is below the rate of customs duty prescribed in the items of Article 8-2 of the Act;
(ii) goods for which the bound rate of customs duty applicable is free (i.e., the WTO rate of duty provided for in paragraph (1) of Article 7-3 of the Act; hereinafter the same applies in this paragraph) (limited to the case where the WTO rate of duty or the benefit relating to customs duty prescribed in Article 5 of the Customs Tariff Act is extended to beneficiaries).
2Goods with respect to which the ratio of imports during three years preceding the year of the previous year of the year concerned to imports during the said three years exceed 50 percent and also 4.5 billion yen (limited to goods originating in the said beneficiary); provided, however, that the following goods are excluded:From April 1 of the year concerned to March 31 of 2021
(i) goods with respect to which the ratio of preferential imports (i.e., the amount of imports recorded in the trade statistics from import value of goods to which paragraph (1) of Article 8-2 of the Act applies, declared to the customs; hereinafter the same applies in this paragraph), originating in the said beneficiary during the said three years to the whole preferential imports originating in the said beneficiary exceed 25 percent;
(ii) goods set forth in the middle column (i) or (ii) of Item 1.
3Goods for which tariff concession is provided under the international engagement (limited to international engagement which has entered into force for more than two beneficiaries; hereinafter the same applies in this Item) set forth in the items of Article 19-2 and which originate in the beneficiaries of the contracting parties (other than Japan) of each of the international engagement (excluding goods for which the rate of duty applicable under the engagement (in cases where two or more rates of customs duty are provided for such goods under the international engagement, the lowest rate of duty is applicable and in cases where any measure prescribed in paragraph (1) of Article 7-7 (limited to the provision pertaining to item (ii)) of the Act is taken, the rate of duty which would be applicable had such measure not been taken) is higher than the rate of duty prescribed in the items of paragraph (1) of Article 8-2 of the Act).The period for which the tariff concession stipulated in the international engagement pertaining to such goods is applicable
4Goods with respect to which the Minister of Finance finds it inappropriate to extend the benefit relating to customs duty as prescribed in paragraph (1) of Article 8-2 of the Act, taking into account the international competitiveness of the goods originating in the beneficiary, etc. and other circumstances (excluding goods set forth in the middle column of Items 1 to 3).The period to be prescribed by the Minister of Finance according to the circumstances under which the benefit is found inappropriate to be extended
(5)Countries to be specified by Cabinet Order, as provided for in paragraph (3) of Article 8-2 of the Act shall be those countries designated by the Minister of Finance as those appropriate to extend the benefit relating to preferential customs tariffs prescribed in the said paragraph (i.e., preferential tariffs provided for in the said paragraph; the same applies in the next paragraph and item (iii) of paragraph (7)), taking into account the social and economic situation or other circumstances of such country.
(6)Paragraph (2) applies mutatis mutandis to the case where the Minister of Finance considers it necessary in order to determine whether the benefit relating to preferential tariffs prescribed in paragraph (3) of Article 8-2 of the Act is appropriate to be extended to the country concerned in accordance with the preceding paragraph.
(7)A special beneficiary of preferences shall, if it falls under any of the following items, cease to be a special beneficiary of preferences on the day fixed by the Minister of Finance within a period not exceeding one year following the day specified in each of the following items:
(i)where it falls under item (ii) or (iii) of paragraph (3): the day specified in each of the said items;
(ii)where it ceases to be the least developed country as a result of the Resolution of the General Assembly of the United Nations: the day of such Resolution;
(iii)where it is determined by the Minister of Finance that it is not appropriate to extend the benefit relating to preferential tariffs prescribed in paragraph (3) of Article 8-2 of the Act to a country, taking into account the social and economic situation or other circumstances of that country: the day so determined.
(8)In the case referred to in each of the following items, the Minister of Finance shall give a public notice of the matters specified in the said items in the Official Gazette:
(i)where designation of beneficiary of preferences, etc. prescribed in paragraph (1) is made: the name of the beneficiary so designated;
(ii)where the beneficiary of preferences, etc. falls under any of the items of paragraph (3): the name of such beneficiary and the day fixed by the Minister of Finance pursuant to the provision of the said paragraph;
(iii)where there are goods set forth in the middle column of each of the paragraphs (excluding the third paragraph) of the table of paragraph (4): such goods and the period set forth in the right column of each of the paragraphs pertaining to such goods;
(iv)where a special beneficiary of preferences prescribed in paragraph (5) is designated: the name of the beneficiary so designated;
(v)where a special beneficiary of preferences falls under any of the items of the preceding paragraph: the name of such beneficiary and the day fixed by the Minister of Finance pursuant to the provision of the said paragraph.
(Definition of a place of origin)
Article 26.Ae place of origin provided for in paragraph (1) or (3) of Article 8-2 of the Act shall be the country or territory as specified in each of the following items for the category of goods or products as set forth respectively therein (hereinafter referred to as “place of origin”):
(i)goods prescribed by the Ordinance of the Ministry of Finance as those wholly produced in a single country or territory (i.e., the country or territory provided for in paragraph (1) or (3) of Article 8-2 of the Act; hereinafter the same applies in this Article);
(ii)products which have been produced in a single country or territory through processing or manufacture prescribed by the Ordinance of the Ministry of Finance as processing or manufacture resulting in a substantial transformation of goods, using wholly or partly goods other than those set forth in the preceding item as their raw materials or components.
(2)In the case where any products other than those set forth in the Annexed Table have been produced in a single country or territory, using wholly or partly goods imported from Japan as their raw materials or components, application of the preceding paragraph is governed by the following rules:
(i)where products have been produced, using only goods imported from Japan or using only such imported goods in combination with the goods set forth in item (i) of the preceding paragraph as their raw materials or components, the products so produced shall be deemed to have been wholly produced in the said country or territory;
(ii)for the purpose of application of item (ii) of the preceding paragraph to any case other than the case provided for in the preceding item, goods exported from Japan shall be deemed to be those set forth in item (i) of the said paragraph.
(3)With respect to products exported to Japan from one of the five countries, that is Indonesia, Malaysia, the Philippines, Thailand and Viet Nam (hereinafter referred to as “the South East Asian Countries” in this paragraph), if they are produced (including production of goods which are used as raw materials or components for the production of such products) in the area extending over two or more countries of the South East Asian Countries (limited to the case where such two or more countries include the country from which such products are exported to Japan) (products the origin of which is determined pursuant to the provision of the preceding two paragraphs are excluded), the South East Asian Countries are deemed to be one country for the purpose of applying the preceding two paragraphs. In this case, the products deemed to originate in the South East Asian Countries are regarded as those originating in the country from which such products are exported to Japan.
(Certification of Origin)
Article 27.A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act with respect to goods originating in a beneficiary of preference, etc. (hereinafter referred to as “goods originating in a beneficiary of preferences”) shall submit to the Director General of Customs a document certifying that they are goods originating in a beneficiary of preferences (hereinafter referred to as “certificate of origin”); provided, however, that this does not apply to the following goods:
(i)goods the origin of which is recognized by the Director General of Customs as those readily identifiable from their kinds or shapes;
(ii)goods with respect to which the total amount of customs value is not more than 200,000 yen (excluding those falling under goods set forth in the preceding item);
(iii)goods pertaining to a special declaration (excluding goods with respect to which the Director General of Customs considers that a certificate of origin is necessary to be submitted for verifying whether they are goods originating in a beneficiary of preferences, and goods falling under the preceding two items).
(2)A place of origin of goods set forth in item (ii) of the preceding paragraph shall be determined by the Director General of Customs on the basis of the kind or trademark, etc. of such goods or from the matters relating to the place of origin indicated in the invoice (including, in the case of postal items, a written customs notice or any other document affixed or attached to such postal items by an addresser in accordance with the international convention concerning postal items) or any other documents pertaining to such goods.
(3)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act with respect to goods set forth in item (iii) of paragraph (1) shall state in a written special declaration that he seeks such application and that a certificate of origin has been obtained.
(4)A certificate of origin shall be issued at the time of exportation of goods pertaining to such certificate (or, if the Director General of Customs finds that there is any special and unavoidable reason, within such period after their exportation as deemed reasonable in light of such reason) by the customs located in the place of origin on the basis of the declaration made by an exporter of such goods (in cases where the customs is not authorized to issue such certificate, it shall be issued by other government authorities, chamber of commerce or other equivalent organizations which are competent to issue certificates of origin and are recognized by the Director General of Customs as appropriate.
(5)The form of a certificate of origin shall be prescribed by the Ordinance of the Ministry of Finance.
(Submission of certificate of origin)
Article 28.In the case referred to in paragraph (1) of the preceding Article, a certificate of origin shall be submitted to the Director General of Customs at the time of import declaration of goods pertaining to such certificate (or, with respect to goods for which an application for storage of goods in a warehouse, etc. is filed, at the time of such application; hereinafter the same applies in this Chapter) or at the time of examination provided for in the proviso to paragraph (1) of Article 76 of the Customs Act or any other customs examination pertaining to postal items; provided, however, that this does not apply to the case where it is approved by the Director General of Customs that a certificate of origin cannot be submitted at such time due to a disaster or for other unavoidable reason or where it is approved by the Director General of Customs, subject to his approval provided for in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of the said Act with respect to such goods, that a certificate of origin cannot be submitted at such time.
(Valid period of a certificate of origin)
Article 29.A certificate of origin shall cease to be valid if at least one year has, on the day of import declaration relating to goods pertaining to such certificate (or, in the case of postal items provided for in paragraph (1) of Article 76 (Simplified procedures for exportation or importation of postal items) of the Customs Act, on the day of their presentation prescribed in paragraph (3) of the said Article) elapsed from the date of its issuance; provided, however, that this does not apply to the case where it is approved by the Director General of Customs that expiry of such period is due to a disaster or for other unavoidable reason.
(Certification of goods originating in a beneficiary of preferences, produced using as raw materials or components goods exported from a specified country)
Article 30.A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act with respect to goods which are qualified as those originating in a beneficiary of preferences by virtue of paragraph (2) of Article 26, shall, at the time of submission of a certificate of origin pertaining to such goods, attach to that certificate a document stating the descriptions and quantities of goods exported from Japan and used as raw materials or components for such goods, certified by a person who issued that certificate.
(2)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act with respect to goods set forth in item (iii) of paragraph (1) of Article 27 and to be qualified, if paragraph (2) of Article 26 applies, as goods originating in a beneficiary of preference shall state in a written special declaration that they are to be qualified as goods originating in a beneficiary of preference if paragraph (2) of Article 26 applies.
(3)The preceding two paragraphs apply mutatis mutandis to a person who seeks application referred to in paragraph (1) of Article 8-2 of the Act with respect to goods to be qualified, if paragraph (3) of Article 26 applies, as goods originating in a beneficiary of preference. In this case, the term “the descriptions and quantities of goods exported from Japan and used as raw materials or components for such goods” in paragraph (1) shall be read as “the descriptions, quantities, values and countries of production of the goods which were used as raw materials or components for production of such goods in each of the South East Asian Countries pertaining to such goods, as provided for in paragraph (3) of Article 26, and the descriptions, quantities and values of the goods so produced”.
(4)The form of a document to be attached to a certificate of origin, provided for in paragraph (1) or (3) shall be prescribed by the Ordinance of the Ministry of Finance.
(Transportation to Japan of goods eligible for preferential treatment)
Article 31.Paragraph (1) or (3) of Article 8-2 of the Act shall not apply to goods originating in a beneficiary of preferences, other than those set forth in the following:
(i)goods transported directly to Japan from a beneficiary of preferences, etc., that is the place of their origin, without passing through any territory other than the said beneficiary of preferences, etc. (hereinafter in this Article such territory is referred to as a “non-originating country”);
(ii)goods transported to Japan from a beneficiary of preferences, etc., that is the place of their origin, through a non-originating country, provided that they have not undergone any handlings other than transshipment or temporary storage in such non-originating country for the reason of transportation;
(iii)goods exported from a beneficiary of preferences, etc., that is the place of their origin, for temporary storage or display at expositions, fairs or similar events (hereinafter in this Article referred to as “expositions, etc.”) in a non-originating country and subsequently exported from the non-originating country to Japan by a person who exported such goods, provided that the transportation of such goods from the non-originating country to Japan is carried out in the manner equivalent to that provided for in the preceding two items.
(2)Transshipment, temporary storage or display at expositions, etc. as provided for in item (ii) or (iii) of the preceding paragraph shall take place in customs areas or other equivalent place in a non-originating country under the supervision of the customs of such non-originating country.
(3)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act with respect to goods set forth in item (ii) or (iii) of paragraph (1) shall, at the time of import declaration of such goods, submit one of the following documents, for proving that these goods fall under the said items; provided, however, that this does not apply to goods if the total amount of their customs value is not more than 200,000 yen or to goods pertaining to a special declaration:
(i)a copy of a through bill of lading covering transportation of such goods from a beneficiary of preferences, etc., that is the place of their origin, to a port of importation of Japan;
(ii)a certificate issued by the customs or any other competent government authorities of a non-originating country where transshipment, temporary storage or display at expositions, etc. as provided for in item (ii) or (iii) of paragraph (1) took place;
(iii)such documents (other than those set forth in the preceding two items) as found appropriate by the Director General of Customs.
(4)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act with respect to goods pertaining to a special declaration as set forth in item (ii) or (iii) of paragraph (1) shall state in a written special declaration that they fall under those set forth in item (ii) or (iii) of paragraph (1); provided, however, that this does not apply to goods if the total amount of their customs value is not more than 200,000 yen.
(5)The following matters shall be stated in the certificate referred to in item (ii) of paragraph (3):
(i)the marks, numbers, descriptions and quantities of such goods;
(ii)the date on which such goods were loaded onto, or unloaded from a vessel, aircraft or vehicle in a non-originating country and the name, registered mark or type of such vessel, aircraft or vehicle;
(iii)details of handlings of such goods in a non-originating country where loading or unloading referred to in the preceding item took place.
(Designation of goods for which procedures for application for reduced rates of customs duty are required)
Article 32.Goods to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 9 of the Act shall be the following goods:
(i)milk and cream set forth in subheadings 0402.10-2-(1)-[1] and 0402.21-2-(1) of the Annexed Table 1 of the Act, intended to be used for providing meals to infants, children, pupils or students (in the case of students of senior high schools, limited to those students attending the evening courses), of kindergartens, elementary schools, junior high school (including the former course of a school for secondary education), schools for compulsory education, senior high schools having evening courses (including the latter course of a school for secondary education; hereinafter the same applies in this item), schools for special needs education, to children of child welfare institutions provided for in paragraph (1) of Article 65 (Designation of child welfare institutions, etc.) of the Order for Enforcement of the Customs Tariff Act or facilities provided for in paragraph (2) of the said Article, or to children receiving child care services provided for in item (9), (10) or (12) of Article 6-3 of the Child Welfare Act (Act No. 164 of 1947) (referred to as “those for school meals, etc.” in item (i) of paragraph (2) of the next Article);
(ii)milk and cream set forth in subheadings 0402.10-2-(1)-[2] and 0402.21-2-(1) of the Annexed Table 1 of the Act, intended to be used for manufacture of mixed feeds provided for in paragraph (3) of Article 45;
(iii)whey and prepared whey set forth in subheadings 0404.10-1-(1)-[2]-[ii]-1, -1-(1)-[2]-[ii]-2, -1-(2)-[2]-[ii]-1 and -1-(2)-[2]-[ii]-2 of the Annexed Table 1 of the Act, intended to be used for manufacture of mixed feeds provided for in Article 1;
(iv)whey and products consisting of natural milk constituents set forth in subheadings 0404.10-1-(1)-[2]-[ii]-2, -1-(2)-[2]-[ii]-2, 0404.90-1-(1)-[2], -1-(2)-[2] and -1-(3)-[2] of the Annexed Table 1 of the Act, intended to be used for manufacture of prepared milk powder for babies and infants;
(v)cheese and curd set forth in subheadings 0406.10, 0406.40 and 0406.90 of the Annexed Table 1 of the Act;
(vi)maize (corn) set forth in subheading 1005.90-2 of the Annexed Table 1 of the Act, intended to be used for manufacture of corn starch;
(vii)maize (corn) set forth in subheading 1005.90-2 of the Annexed Table 1 of the Act, intended to be used for manufacture of feeds pursuant to the provision of Article 3;
(viii)maize (corn) set forth in subheading 1005.90-2 of the Annexed Table 1 of the Act, intended to be used for manufacture of cornflakes, ethyl alcohol or distilled alcoholic beverages;
(ix)corn starch set forth in subheading 1108.12, potato starch set forth in subheading 1108.13, manioc (cassava) starch set forth in subheading 1108.14 and other starch set forth in subheading 1108.19, of the Annexed Table 1 of the Act, intended to be used for manufacture of starch sugar, dextrins, dextrin glue, soluble starch, roasted starch or starch glue;
(x)food preparations containing cocoa set forth in subheading 1806.20-2-(2) of the Annexed Table 1 of the Act;
(xi)tomato puree and tomato paste set forth in subheading 2002.90-2-(1) of the Annexed Table 1 of the Act, intended to be used for manufacture of tomato ketchup and other tomato sauces;
(xii)ethyl alcohol set forth in subheading 2207.10-1-(2)-B of the Annexed Table 1 of the Act;
(xiii)gasoline set forth in subheadings 2710.12-1-(1)-C and 2710.20-1-(1)-C of the Annexed Table 1 of the Act;
(xiv)kerosene set forth in subheadings 2710.12-1-(2)-B-[2], 2710.19-1-(1)-B-[2] and 2710.20-1-(2)-B-[2] of the Annexed Table 1 of the Act;
(xv)light oil set forth in subheadings 2710.12-1-(3), 2710.19-1-(2) and 2710.20-1-(3) of the Annexed Table 1 of the Act;
(2)Goods to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 9 of the Act shall be the following goods:
(i)fresh cheese and curd set forth in subheading 0406.10 of the Customs Tariff Schedule (excluding those containing a dry matter, by weight, not exceeding 48% (limited to those chopped not exceeding 4 g per each, frozen and in immediate packings of a content, in net weight, exceeding 5 kg), blue-veined cheese and other cheese containing veins produced by Penicillium Roqueforti and other cheese set forth in subheading 0406.90 of the Customs Tariff Schedule, intended for use as raw materials for processed cheese, other than cheese within the quantity prescribed in subheadings 0406.10, 0406.40 and 0406.90 of the Annexed Table of the Cabinet Order concerning Tariff Rate Quota System (Cabinet Order No. 153 of 1961);
(ii)other cheese set forth in subheading 0406.90 of the Customs Tariff Schedule, intended for use as raw materials for shredded cheese, other than cheese within the quantity prescribed in subheadings 0406.10, 0406.40 and 0406.90 of the Annexed Table of the Cabinet Order concerning Tariff Rate Quota System;
(iii)other cane sugar set forth in subheading 1701.14-2 of the Customs Tariff Schedule, intended for refining (limited to the cane sugar the sucrose content of which, in dry state, corresponds to a polarimetric reading of less than 99.3゜and which are refined, using the method prescribed by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries);
(iv)food preparations containing cocoa set forth in subheading 1806.20-2-(2) of the Customs Tariff Schedule, intended for use as raw materials for chocolate, other than those within the quantity prescribed in subheading 1806.20 of the Annexed Table 1 of the Cabinet Order concerning Tariff Rate Quota System;
(v)tomato puree and tomato paste set forth in subheading 2002.90-2-(1) of the Customs Tariff Schedule, intended to be used for manufacture of tomato ketchup and other tomato sauce.
(Procedures, etc. for application of reduced rates of customs duty, etc.)
Article 33.A person who seeks application of the reduced rates of customs duty referred to in paragraph (1) of Article 9 of the Act or application of the benefit of tariff concession referred to in paragraph (2) of the said Article, for goods set forth in the items of paragraph (1) of the preceding Article or in the items of paragraph (2) of the said Article shall, at the time of import declaration of such goods (or, in the case of goods pertaining to a special declaration, at the time of special declaration), submit to the Director General of Customs a document stating the following matters:
(i)the descriptions, specifications, quantities, values and places of origin of such goods;
(ii)the purposes of using such goods and the places where they are to be used (or, in the case pertaining to goods set forth in items (i) and (vii) of paragraph (1) of the preceding Article, their purposes and the schedule plan for their use);
(iii)the descriptions, anticipated quantities and scheduled period of manufacture of products to be manufactured from such goods (excluding those set forth in items (i), (v) and (vii) of paragraph (1) of the preceding Article and those set forth in items (i) and (ii) of paragraph (2) of the said Article).
(2)In the case where a document referred to in the preceding paragraph is submitted, if the goods concerned fall under any of the following items, the certificate prescribed respectively in the said items shall be attached to that document:
(i)in the case where the goods concerned are milk and cream set forth in item (i) of paragraph (1) of the preceding Article and are used as those for school meals, etc.: a certificate stating such fact, issued by the Minister of Education, Culture, Sports, Science and Technology or the Minister of Health, Labor and Welfare;
(ii)in the case where the goods concerned are other cane sugar to be used for refining, as set forth in item (iii) of paragraph (2) of the preceding Article: a certificate stating such fact, issued by the Minister of Agriculture, Forestry and Fisheries.
(3)Paragraph (2) of Article 8 applies mutatis mutandis to import declaration of goods set forth in the items of paragraph (1) of the preceding Article or in the items of paragraph (2) of the said Article in the case where application of reduced rates of customs duty referred to in paragraph (1) of Article 9 of the Act or application of the benefit of tariff concession referred to in paragraph (2) of the said Article is sought for such goods. In this case, the term “a person who uses the goods pertaining to such declaration” in paragraph (2) of Article 8 shall be read as (a) “a person who distributes the goods pertaining to such declaration” in the case where such goods are those set forth in item (i) of paragraph (1) of the preceding Article, (b) “a person who uses or sells the goods pertaining to such declaration” in the case where such goods are those set forth in item (ii), (iii) or (ix) of the said paragraph, (c) “a person who uses the goods pertaining to such declaration or the person who sells such goods to a person who uses them” in the case where such goods are those set forth in item (vii) of the said paragraph.
(4)Articles 9 and 10 apply mutatis mutandis to the case where the reduced rates of customs duty referred to in paragraph (1) of Article 9 of the Act or the benefit of tariff concession referred to in paragraph (2) of the said Article is granted with respect to (a) goods set forth in items (iv) to (vi) of paragraph (1) of the preceding Article, (b) goods set forth in item (viii) of the said paragraph, other than those intended to be used for manufacture of cornflakes, (c) goods set forth in items (x) to (xv) of the said paragraph or (d) goods set forth in items (i), (ii), (iv) and (v) of paragraph (2) of the said Article. In this case, the term “and the date on which they were used for such purpose” in item (iv) of Article 9 shall be read as (a) “, the date on which they were used for such purpose and the descriptions and quantities of products manufactured therefrom” in the case where such goods are those set forth in any of items (iv), (v), (viii) and (x) to (xv) of paragraph (1) of the preceding Article or those set forth in any of items (i), (ii), (iv) and (v) of paragraph (2) of the said Article, and (b) “, the date on which they were used for such purposes, the descriptions and quantities of the products manufactured from such goods and the date of sales, names of the buyers and quantities sold of such products” in the case where such goods are those set forth in item (vi) of paragraph (1) of the said Article.
(5)An importer of goods set forth in item (i) of paragraph (1) of the preceding Article, to which reduced rates of customs duty referred to in paragraph (1) of Article 9 of the Act were granted and other person who distributes such goods (hereinafter in this paragraph and in the next paragraph referred to as “distributing organizations”), kindergartens, elementary schools, junior high schools, schools for compulsory education, senior high schools having evening courses or schools for special needs education which supply meals using such goods, as provided for in subheading 0402.10-2-(1) of the Annexed Table 1 of the Act, or child welfare institutions provided for in paragraph (1) of Article 65 (Designation of child welfare institutions, etc.) of the Order for Enforcement of the Customs Tariff Act or facilities provided for in paragraph (2) of the said Article, or a person who provides child care services provided for in item (9), (10) or (12) of Article 6-3 of the Child Welfare Act (hereinafter in this paragraph and in the next paragraph referred to as “schools, etc.”), and a person who is entrusted by the schools, etc. to prepare from such goods processed food for use as meals (hereinafter in this paragraph referred to as “processed food prepared for meals”) shall keep books to record such goods and processed food prepared for meals and state therein the matters set forth in the following items; provided, however, that the schools, etc. which supply meals are not required to state therein the recipients of the distributed meals:
(i)the dates of receipt, the names of suppliers (in the case of an importer of such goods, the dates of import permission and the numbers of import permits), the kinds, quantities, values and places of storage of such goods or processed food prepared for meals, which were received;
(ii)in the case of the distributing organization and schools, etc., the kinds, quantities, values, dates of distribution, the recipients of the distributed goods and the places of storage of such goods or processed food prepared for meals, which were distributed;
(iii)in the case of the manufacturer of processed food prepared for meals, the kinds, quantities and values of such goods so used, the descriptions and quantities of processed food prepared for meals manufactured from such goods and delivered and the dates of such manufacture or delivery.
(6)The Director General of Customs may, if it is found necessary, request an importer and other distributing organization of the goods set forth in item (i) of paragraph (1) of the preceding Article, to which reduced rates of customs duty were granted under paragraph (1) of Article 9 of the Act, schools, etc. which supply meals prepared from such goods and an person who is entrusted by the schools, etc. to prepare processed food for use as meals from such goods, to submit a written report on the business conducted in connection with such goods.
(7)An importer of goods set forth in item (ii) or (iii) of paragraph (1) of the preceding Article, to which reduced rates of customs duty referred to in paragraph (1) of Article 9 of the Act were granted and a person who manufactures mixed feeds from such goods (i.e., the feeds provided for in paragraph (3) of Article 45 in the case of goods set forth in item (ii) of paragraph (1) of the preceding Article, or the feeds provided for in Article 1 in the case of goods set forth in item (iii) of paragraph (1) of the preceding Article; hereinafter the same applies in this paragraph and in the next paragraph) shall keep at the business place books stating the following matters:
(i)the dates of receipt, the names of suppliers (in the case of an importer of such goods, dates of import permission and numbers of import permits), the specifications, quantities and dates and places of use of such goods received;
(ii)in the case of a manufacturer of mixed feeds, the quantities of such goods used or the descriptions and quantities of other raw materials of the same kind used in combination with such goods and the dates of such use, the descriptions and quantities of products and by-products manufactured from such goods, the dates of manufacture and the descriptions, quantities and destinations of such goods, products and by-products which were removed from the business place and the dates of such removal.
(8)The Director General of Customs may, if it is found necessary, request any importer of goods referred to in the preceding paragraph or any person who manufactures mixed feeds from such goods to submit a written report on their business conducted in connection with such goods.
(9)A person who uses goods set forth in item (vii) of paragraph (1) of the preceding Article, to which reduced rates of customs duty referred to in paragraph (1) of Article 9 of the Act were granted (hereinafter in this paragraph and paragraph (11) referred to as “user of goods of item (vii)”), a person who sells goods set forth in item (vii) to a user of such goods (hereinafter in this paragraph and paragraph (11) referred to as “seller of goods of item (vii)”) and a person who is entrusted by a user of goods of item (vii) to manufacture feeds at the joint use facilities referred to in paragraph (1) of Article 3, using such goods transported to the facilities pursuant to the provision of the said paragraph (hereinafter in this paragraph and paragraph (11) referred to as “goods of item (vii) for use at joint use facilities”) shall keep books stating the following matters:
(i)the dates of receipt, the names of suppliers (in the case of an importer, dates of import permission and numbers of import permits (including, in the case of goods pertaining to a special declaration, dates of filing written special declarations and their numbers)), the specifications, quantities, values and places of storage of the goods which were received or the feeds manufactured from goods of item (vii) for use at joint use facilities;
(ii)in the case of a seller of goods of item (vii), the dates of sales, the names of buyers and the types of their business and the specifications, quantities and values of such goods sold;
(iii)in the case of a person who manufactures feeds at the joint use facilities, using goods of item (vii) for use at joint use facilities, the quantities of such goods used or the descriptions and quantities of other goods of the same kind used in combination therewith and the dates of such use, the descriptions, quantities of products and by-products manufactured from goods of item (vii) for use at joint use facilities and the date of such manufacture, and the descriptions, quantities, destinations and dates of removal of goods of item (vii) for use at joint use facilities, products and by-products, which were removed from joint use facilities.
(10)A person who manufactures cornflakes from goods set forth in item (viii) of paragraph (1) of the preceding Article to which reduced rates of customs duty referred to in paragraph (1) of Article 9 of the Act were granted, intended to be used for the manufacture of cornflakes (hereinafter in this paragraph and the next paragraph, such person and goods are referred to as “cornflake manufacturer” and “maize for use as raw materials” respectively) and a person who is entrusted by the cornflake manufacturer to manufacture groats of maize from the maize for use as raw materials (hereinafter in this paragraph and in the next paragraph referred to as “manufacturer of groats of maize”) shall keep at their business places books stating the following matters:
(i)the dates of receipt, the names of suppliers (or, in the case of an importer, dates of import permission and numbers of import permits, values to be taken as a basis for duty assessment and the amount of customs duty reduced (in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number)), the specifications, quantities and dates and places of use of the maize for use as raw materials, which they have received;
(ii)in the case of a cornflake manufacturer, the specifications and quantities of groats of maize manufactured from maize for use as raw materials (or, if a manufacturer of groats of maize is entrusted to manufacture groats of maize from maize for use as raw materials, the specifications, quantities, dates of receipt and names of suppliers of the groats of maize pertaining to the entrustment which were delivered by the manufacturer of the groats of maize), the dates of use of such groats and the descriptions and quantities of products manufactured from such groats;
(iii)in the case of a manufacturer of groats of maize, the specifications and quantities of such groats manufactured from maize for use as raw materials.
(11)The Director General of Customs may, if it is found necessary, request the persons set forth in the following items to submit a written report specified in each of the said items for the category of the persons as set forth respectively therein:
(i)users of goods of item (vii), sellers of goods of item (vii) or persons who are entrusted by users of goods of item (vii) to manufacture feeds at joint use facilities as provided for in paragraph (9) from goods of item (vii) for use at joint use facilities: a written report on the details of the use of goods referred to in the said paragraph or on the business conducted in connection with such goods;
(ii)cornflake manufacturers or manufacturers of groats of maize: a written report on the details of use of maize as raw materials.
(12)An importer of goods set forth in item (ix) of paragraph (1) of the preceding Article to which reduced rates of customs duty referred to in paragraph (1) of Article 9 of the Act were granted and a person who manufactures starch sugar, dextrins, dextrin glue, soluble starch, roasted starch or starch glue (hereinafter in this paragraph and in the next paragraph referred to as “starch sugar, etc.”) shall keep at their business places books stating the following matters:
(i)the dates of receipt, the names of suppliers (in the case of an importer of such goods, the dates of import permission and numbers of import permits, values to be taken as a basis for duty assessment and the amount of customs duty reduced), the specifications, quantities and dates and places of use of such goods received;
(ii)in the case of a manufacturer of starch sugar, etc., the quantities of goods used, the descriptions, quantities and dates of manufacture of products and by-products from such goods, and the descriptions, quantities of such goods, products and by-products, removed from the business place and their destinations and dates of such removal.
(13)The Director General of Customs may, if it is found necessary, request an importer of goods referred to in the preceding paragraph or a person who manufactures starch sugar, etc. from such goods to submit a written report on their business conducted in connection with such goods.
(14)An importer of goods set forth in item (iii) of paragraph (3) of the preceding Article to which the benefits of tariff concessions referred to in paragraph (2) of Article 9 of the Act were granted and a person who uses such goods for refining shall keep at their business places books stating the following matters:
(i)the dates of receipt, the names of suppliers (in the case of an importer of such goods, the date of import permission and number of import permit), the specifications, quantities, date and place of use (if the place of storage is different from the place of use, including the place of storage) of such goods which have been received;
(ii)in the case of a person who uses such goods for refining, the matters set forth in the following:
(a)the quantities of such goods used or the descriptions and quantities of other raw materials of the same kind used in combination with such goods and the date of use of such goods;
(b)the descriptions and quantities of products and by-products manufactured from such goods and the date of such manufacture;
(c)the descriptions and quantities of such goods, products and by-products which were removed from the business place and their destinations and the date of their removal.
(15)The Director General of Customs may, if it is found necessary, request an importer of goods referred to in the preceding paragraph or a person who uses such goods for refining to submit a written report on the business conducted in connection with such goods.
(Designation of feeds)
Article 33-2.The feeds provided for in paragraph (1) of Article 9-2 of the Act which are to be prescribed by Cabinet Order are mixed feeds or feeds consisting of a single raw material, which are unfit for purposes other than for feeding and meet the standard requirements prescribed by the Ordinance of the Ministry of Finance.
(Manufacture to which the benefit of tariff concession is not applied)
Article 33-3.If the proportion of quantities of feeds to quantities of raw materials set forth in the items of paragraph (1) of Article 9-2 of the Act is below the level deemed reasonable, taking into account the manufacturing method, the equipment in the factory and other circumstances, the quantities of raw materials corresponding to such shortfall are deemed not to have been used for the manufacture provided for in the said items.
(Procedures for application for approval of a manufacturing factory)
Article 33-4.A person who seeks approval of a manufacturing factory provided for in paragraph (1) of Article 9-2 of the Act shall file with the Director General of Customs having jurisdiction over the location of such factory a written application stating the following matters:
(i)the name, location, structure and total floor space of such factory;
(ii)the desired period of approval for such factory;
(iii)the descriptions of raw materials intended to be used in such factory while receiving the benefit of tariff concession prescribed in paragraph (1) of Article 9-2 of the Act;
(iv)the method and plan of manufacture intended to be performed in such factory, using raw materials set forth in the preceding item and the descriptions of products to be manufactured.
(2)A written application referred to in the preceding paragraph shall be accompanied by a plan or drawing showing the location of a manufacturing factory for which such approval is sought and its vicinity; provided, however, that if the Director General of Customs finds it unnecessary, he may permit such plan or drawing to be omitted.
(Procedures for application of benefit of tariff concession pertaining to raw materials for manufacture)
Article 33-5.A person who seeks benefit of tariff concession pursuant to the provision of paragraph (1) of Article 9-2 of the Act shall, at the time of import declaration of raw materials for which the benefit of tariff concession is sought (or, in the case of goods pertaining to a special declaration, at the time of special declaration), submit to the Director General of Customs a document stating the descriptions and quantities of raw materials, the descriptions and anticipated quantities of products to be manufactured therefrom, the name and location of the manufacturing factory for which approval has been given, the place where such raw materials are stored and the period required for manufacturing.
(2)Import declaration of raw materials referred to in the preceding paragraph shall be made in the name of a manufacturer to whom approval provided for in paragraph (1) of Article 9-2 of the Act has been given.
(Procedures for use of raw materials for manufacture in combination with other raw materials of the same kind)
Article 33-6.A person who seeks approval of the Director General of Customs pursuant to the provision of paragraph (4) of Article 9-2 of the Act shall, before using raw materials for manufacture (i.e., raw materials for manufacture provided for in the said paragraph; hereinafter the same applies) in combination with other raw materials of the same kind, file a written application stating the descriptions and quantities of such other raw materials with the Director General of Customs having jurisdiction over the location of the manufacturing factory where such other raw materials are to be used.
(2)In the case where the Director General of Customs recognizes that a written application prescribed in the preceding paragraph is not necessary to be filed each time raw materials for manufacture are used in combination with other raw materials of the same kind, taking into account the nature of the raw materials for manufacture and other raw materials of the same kind, the manufacturing process and other circumstances, such written application may be filed in a single consolidated form, covering the whole manufacture performed within a specific period. In this case, if the Director General of Customs finds that any of the matters specified in the said paragraph are unnecessary to be stated, such matters as found unnecessary may be omitted.
(Notification and examination at the time of completion of manufacture)
Article 33-7.Notification prescribed in paragraph (5) of Article 9-2 of the Act shall be made in writing, stating the following matters to the customs having jurisdiction over the place where a manufacturing factory is located:
(i)the descriptions and quantities of products and by-products manufactured from raw materials for manufacture;
(ii)the descriptions and quantities of raw materials for manufacture used, the name of customs office pertaining to import permission, the date of such permission and the number of their import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)when raw materials for manufacture referred to in the preceding item were used in combination with other raw materials of the same kind, the descriptions and quantities of such other raw materials and the date on which approval prescribed in paragraph (4) of Article 9-2 of the Act was given with respect to the use of such other raw materials;
(iv)the name and location of a manufacturing factory.
(2)In cases where manufacture is performed at a manufacturing factory which was designated, at the time of approval of the manufacturing factory provided for in paragraph (1) of Article 9-2 of the Act, by the Director General of Customs as a factory for which examination is required upon receipt of notification prescribed in paragraph (5) of the said Article, taking into account the kinds of raw materials used and those of products manufactured therefrom, the method and period of manufacture and other circumstances, a person who performs manufacture at such manufacturing factory, using raw materials for manufacture shall have the products examined each time the Director General of Customs, upon receipt of such notification, considers such examination necessary, whereas, if such manufacture is performed at other manufacturing factory, a person who performs manufacture using raw materials for manufacture shall have the products examined at the time when the Director General of Customs considers such examination necessary.
(3)When examination is carried out upon receipt of notification prescribed in paragraph (5) of Article 9-2 of the Act, the customs shall deliver a written result of products examination to a person who has made such notification.
(Procedures for application for approval of use, etc. of raw materials for manufacture for purposes other than those intended)
Article 33-8.A person who seeks approval of the Director General of Customs referred to in the proviso to paragraph (6) of Article 9-2 of the Act shall file a written application stating the following matters with the Director General of Customs having jurisdiction over the location where raw materials for manufacture for which such approval is sought are stored:
(i)the descriptions, quantities and values of such raw materials;
(ii)the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of their import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)the purposes of using such raw materials for which benefit of tariff concession has been granted and the place where they are stored;
(iv)the reason for seeking approval.
(Procedures required where raw materials for manufacture, etc. were lost or are to be destroyed)
Article 33-9.A person who has been granted benefit of tariff concession pursuant to the provision of paragraph (1) of Article 9-2 of the Act (including a person to whom raw materials for manufacture pertaining to a written notification referred to in the next Article have been transferred; hereinafter the same applies in this Chapter) shall, if raw materials for manufacture or products manufactured therefrom were lost due to a disaster or for other unavoidable reason within the period specified in the said paragraph, file without delay with the Director General of Customs having jurisdiction over the location where such raw materials or products were stored, a written notification stating the descriptions and quantities of such raw materials or products which were lost, the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number) and the date and place of, and the reason for their loss; provided, however, that this does not apply to the case where such products were lost after having undergone the examination provided for in paragraph (5) of Article 9-2 of the Act.
(2)A person who seeks approval of destruction as provided for in the second sentence of paragraph (7) of Article 9-2 of the Act, shall file with the Director General of Customs having jurisdiction over the location where raw materials or products for which such approval is sought are stored a written application stating the descriptions and quantities of raw materials or products to be destroyed, the place where they are stored, the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number) and the date and time of, the method of, and the reason for such destruction.
(3)A person who seeks reduction of customs duty pursuant to the provision of paragraph (1) of Article 10 (Reduction or refund of customs duty in the case of deterioration or damage, etc.) of the Customs Tariff Act, as applied mutatis mutandis pursuant to the proviso to paragraph (7) of Article 9-2 of the Act shall, before using raw materials or products for which such reduction is sought for purposes other than for the manufacture specified in the items of paragraph (1) of Article 9-2 of the Act or transferring such raw materials or products to be used for purposes other than those specified in the said items, file with the Director General of Customs having jurisdiction over the place where such raw materials or products are stored a written application stating, in addition to the matters set forth in the items of paragraph (1) of Article 3 (Procedures for reduction of customs duty due to deterioration or damage) of the Order for Enforcement of the Customs Tariff Act, the place where such raw materials or products are stored, the name of the customs office pertaining to import permission of such raw materials, the date of such permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number), and shall have such raw materials or products examined by the customs.
(Notification when raw materials for manufacture are transferred)
Article 33-10.A person who has been granted benefit of tariff concession pursuant to the provision of paragraph (1) of Article 9-2 of the Act shall, if, within the period specified in the said paragraph, he transfers raw materials for manufacture which have been granted such benefit in order to be used for the manufacture specified in the items of the said paragraph at other manufacturing factory approved by the Director General of Customs pursuant to the provision of the said paragraph, file in advance a written notification stating the following matters, signed jointly by a person to whom such raw materials are to be transferred, with the Director General of Customs having jurisdiction over the place where such raw materials are stored:
(i)the addresses and names of the transferor and transferee;
(ii)the descriptions and quantities of such raw materials for manufacture and the amount equivalent to the difference between the amount of customs duty calculated using the rate of duty the application of which is not conditional on the use of such raw materials under the supervision of the customs as the raw materials for manufacturing feeds and the amount of customs duty calculated using the rate of duty applicable under the benefit of tariff concession provided for in paragraph (1) of Article 9-2 of the Act;
(iii)the name of customs office pertaining to import permission of such raw materials for manufacture, the date of such permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iv)the place where such raw materials are stored;
(v)the name and location of the manufacturing factory to which such raw materials are to be transferred;
(vi)the reason for the transfer.
(Obligation to keep records concerning raw materials for manufacture)
Article 33-11.A person who has been granted benefit of tariff concession pursuant to the provision of paragraph (1) of Article 9-2 of the Act shall keep books at each manufacturing factory and state therein the following matters:
(i)the descriptions and quantities of raw materials for manufacture brought into the manufacturing factory, the date on which they were brought, the name of customs office pertaining to import permission, the date of such permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(ii)the descriptions and quantities of raw materials for manufacture used, or those of other raw materials of the same kind used in combination therewith, and the date on which they were used;
(iii)the descriptions and quantities of products manufactured from raw materials for manufacture (hereinafter in this paragraph referred to as “products”) and those of by-products, and the date on which they were manufactured;
(iv)the descriptions and quantities of products or by-products which have undergone examination prescribed in paragraph (5) of Article 9-2 of the Act, and the date of such examination;
(v)the descriptions and quantities of raw materials for manufacture and products or by-products, brought out of the manufacturing factory, and the place to which, and the date on which they were brought;
(vi)the descriptions and quantities of raw materials for manufacture and products or by-products lost in the manufacturing factory or destroyed, if any and the date and place of, and the reason for their loss or destruction.
(2)If the Director General of Customs finds that the matters set forth in the items of the preceding paragraph are not necessary to be stated, taking into account the quantity of raw materials for manufacture, the period of manufacture or other circumstances, he may permit such matters as found unnecessary to be omitted.
(Procedures for application for approval of use, etc. of goods for purposes other than those intended)
Article 34.A person who seeks approval of the Director General of Customs as referred to in the proviso to Article 10 of the Act shall file a written application stating the following matters with the Director General of Customs having jurisdiction over the place where goods for which such approval is sought are stored:
(i)the descriptions, models, quantities and values of such goods;
(ii)the name of customs office pertaining to import permission of such goods, the date of such import permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)the purpose for which duty reduction, application of benefit of tariff concession or duty exemption has been granted with respect to such goods and the place where they are used;
(iv)the reason for seeking approval.
(2)In the case where the Director General of Customs gives approval referred to in the proviso to Article 10 of the Act, he may, if it is found particularly necessary, designate a place where the goods for which such approval is sought are to be verified.
(Procedures for reduction of customs duty due to deterioration, etc.)
Article 35.A person who seeks reduction of customs duty pursuant to the provision of the second sentence of Article 11 of the Act for goods to which approval provided for in the preceding Article has been given shall file a written application stating the following matters with the Director General of Customs referred to in paragraph (1) of the preceding Article and have such goods examined by the customs:
(i)the descriptions and quantities of such goods;
(ii)the name of customs office pertaining to import permission of such goods, the date of such import permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)the cause and extent, of deterioration or damage;
(iv)the amount of customs duty to be reduced and the basis for calculation of such amount.
(Notification of loss or destruction of goods)
Article 36.In cases where goods to which exemption from customs duty has been granted pursuant to the provision of Article 4 of the Act or to which reduced rates of customs duty referred to in paragraph (1) of Article 9 of the Act or the benefit of tariff concession referred to in paragraph (2) of the said Article has been granted were lost within two years from the date of their import permission, a person who used such goods shall immediately submit a written notification stating the following matters to the Director General of Customs having jurisdiction over the place where they were stored:
(i)the descriptions, quantities and values of the goods lost;
(ii)the name of customs office pertaining to import permission of such goods, the date of such import permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)the date and place of, and the cause for the loss.
(2)In cases where a person provided for in the preceding paragraph destroys goods referred to in the said paragraph within two years from the date of their import permission for any unavoidable reason, a person who uses such goods shall submit in advance a written notification stating the following matters to the Director General of Customs having jurisdiction over the place where such goods are stored:
(i)the descriptions, quantities and values of such goods;
(ii)the name of customs office pertaining to import permission, the date of import permission of such goods and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)the place where they are stored;
(iv)the date and time of, the method of, and the reason for destruction.
(Cases in which duty-reduced or duty-exempt goods may be used for purposes other than those intended)
Article 37.Article 61-2 (Designation, etc. of the case in which duty-reduced or duty-exempt goods may be used for purposes other than those intended) of the Order for Enforcement of the Customs Tariff Act applies mutatis mutandis to the case where application of paragraph (1) of Article 20-3 (Uses of goods granted duty reduction, exemption, etc. for purposes other than those intended) of the Customs Tariff Act, as applied mutatis mutandis pursuant to Article 12 of the Act is sought.
(Goods to which special provisions for determination of goods for duty assessment pertaining to the integrated industrial area for international logistics center do not apply)
Article 38.Products to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 13 of the Act shall be those manufactured, as their raw materials, from foreign goods falling under those set forth in the following:
(i)goods set forth in subheadings 0102.29, 0102.90-2, 0103.91 and 0103.92 of the Customs Tariff Schedule;
(ii)goods set forth in headings 0201 and 0202 of the Customs Tariff Schedule, other than those used for the manufacture of goods set forth in subheading 1602.50-2-(2)-B-(d)-a of the said Schedule (provided that they have been seasoned or flavored with goods referred to in subheading 2103.10 of the said Schedule and cooked by heating);
(iii)goods set forth in subheadings 0203.11-2, 0203.12-2, 0203.19-2, 0203.21-2, 0203.22-2, 0203.29-2, 0206.10-1, 0206.29-1, 0206.30-2-(2), 0206.49-2-(2), 0210.11, 0210,12, 0210.19 and 0210.99-1 of the Customs Tariff Schedule;
(iv)goods set forth in subheadings 0301.99-2-(1), 0302.41, 0302.42, 0302.43-1, 0302.44, 0302.45, 0302.49-1, 0302.51, 0302.54-1, 0302.55, 0302.59-1, 0302.89-1, 0302.99-2-(1), 0303.51, 0303.53-1, 0303.54, 0303.55, 0303.59-1, 0303.63, 0303.66-1, 0303.67, 0303.69-1, 0303.89-1, 0303.91-2, 0303.99-2-(1), 0304.44-1, 0304.49-1, 0304.53-1, 0304.59-1, 0304.71, 0304.74-1, 0304.75, 0304.79-1, 0304.86, 0304.89-1, 0304.94, 0304.95-1, 0304.99-1, 0305.10, 0305.51, 0305.59-2-(1), 0305.61 to 0305.63, 0307.21, 0307.22, 0307.29-2, 0307.71-1, 0307.72-1 and 0307.79 -2-(1) of the Customs Tariff Schedule;
(v)hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) set forth in subheadings 0302.91-1 and 0305.20-3 of the Customs Tariff Schedule;
(vi)Tara (Gadus spp., Theragra spp. and Merluccius spp.) set forth in subheadings 0305.32 and 0305.53 of the Customs Tariff Schedule;
(vii)Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Sanma (Cololabis spp.) set forth in subheading 0305.39-2 of the Customs Tariff Schedule;
(viii)Nishin (Clupea harengus and Clupea pallasii), Iwashi (Sardinops spp. and Engraulis spp.), Saba (Scomber scombrus, Scomber australasicus and Scomber japonicus), Aji (Trachurus spp. or Decapterus spp.) and Sanma (Cololabis saira), set forth in subheading 0305.54 of the Customs Tariff Schedule;
(ix)Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. or Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. or Sardinops spp.), Aji (Trachurus spp. or Decapterus spp.) and Sanma (Cololabis spp.) set forth in subheading 0305.69-2 of the Customs Tariff Schedule;
(x)Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. or Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Sanma (Cololabis spp.) set forth in subheadings 0305.72-2-(2)-B and -(3)-B, and subheadings 0305.79-2-(2)-B and -(3)-B of the Customs Tariff Schedule;
(xi)goods (other than Mongoika) set forth in subheadings 0307.42, 0307.43 and 0307.49-2 of the Customs Tariff Schedule;
(xii)Scallops set forth in subheadings 0307.91, 0307.92 and 0307.99-2 of the Customs Tariff Schedule;
(xiii)goods set forth in subheadings 0401.10-1, 0401.20-1, 0401.40-1, 0401.50-1, 0402.10, 0402.21, 0402.29, 0402.91-1-(2) and -2, 0402.99-1-(2) and -2, 0403.10-1, 0403.90-1, 0404.10-1, and 0404.90-1, heading 0405, subheadings 0406.10, 0406.40 and 0406.90 of the Customs Tariff Schedule;
(xiv)goods set forth in subheadings 0713.10-2-(2), 0713.32, 0713.33-2-(2), 0713.34-2-(2), 0713.35-2-(2), 0713.39-2-(2), 0713.50-2-(2), 0713.60-2-(2) and 0713.90-2-(2) of the Customs Tariff Schedule;
(xv)goods set forth in headings 1001 and 1003 of the Customs Tariff Schedule, to which paragraph (1) of Article 9-2 of the Act does not apply and goods set forth in heading 1006 and subheading 1008.60-2 of the said Schedule;
(xvi)goods set forth in subheading 1005.90-2 of the Customs Tariff Schedule, to which paragraph (1) of Article 13 (Duty reduction or duty exemption for raw materials for manufacture) of the Customs Tariff Act does not apply;
(xvii)goods set forth in heading 1101, subheadings 1102.90-1, -2 and -3, 1103.11, 1103.19-1, -2 and -4, 1103.20-1, -3-(2), -4 and -5, 1104.19-1, -2-(2) and -3, 1104.29-1, -2 and -3, and headings 1107 and 1108 of the Customs Tariff Schedule;
(xviii)goods set forth in heading 1202, subheadings 1212.21-1 and -2 and 1212.99-1 of the Customs Tariff Schedule;
(xix)goods set forth in subheading 1212.21-3 of the Customs Tariff Schedule, other than Hijiki (Hizikia fusiforme) and Wakame (Undaria pinnatifida);
(xx)goods set forth in subheadings 1602.41, 1602.42, 1602.49-2 and 1602.50-2-(2)-B-(d)-c of the Customs Tariff Schedule;
(xxi)goods set forth in heading 1701, subheadings 1702.30-2-(1) and -2-(2)-B, 1702.40-2, 1702.60-2, 1702.90-5-(2)-A and -5-(2)-B-(c), 1703.10-2 and 1703.90-2 of the Customs Tariff Schedule;
(xxii)centrifuged sugar set forth in subheading 1702.90-1 of the Customs Tariff Schedule;
(xxiii)goods made from centrifuged sugar, set forth in subheading 1702.90-2 of the Customs Tariff Schedule;
(xxiv)goods set forth in subheadings 1806.20-1-(1) and -2-(2) and 1806.90-2-(1)-A of the Customs Tariff Schedule;
(xxv)goods set forth in subheadings 1901.10-1, 1901.20-1, 1901.90-1, 1904.10-2, 1904.20-2, 1904.30 and 1904.90-1, -2 and -3 of the Customs Tariff Schedule;
(xxvi)goods set forth in subheadings 2002.90-2-(1) and 2008.20-1-(1) and -2-(1) of the Customs Tariff Schedule;
(xxvii)goods set forth in subheadings 2101.12-2-(1), 2101.20-2-(1), 2106.10-1 and 2106.90-1, -2-(1) and -2-(2)-E-(a)-c-(b)-II of the Customs Tariff Schedule;
(xxviii)goods made from centrifuged sugar, set forth in subheading 2106.90-2-(2)-A of the Customs Tariff Schedule;
(xxix)goods set forth in subheading 2106.90-2-(2)-E-(b)-c- (b)-II-(II) of the Customs Tariff Schedule, made from those set forth in subheading 1212.21 (excluding Hijiki (Hizikia fusiforme));
(xxx)goods set forth in headings 4101 to 4103 of the Customs Tariff Schedule (excluding raw hides and skins, with the hair on, of camels (including dromedaries)), other than those which have not undergone any tanning process;
(xxxi)goods set forth in headings 4104 to 4107 and 4112 to 4114 of the Customs Tariff Schedule;
(xxxii)goods set forth in subheading 4205.00-2 of the Customs Tariff Schedule;
(xxxiii)goods set forth in heading 5001 and subheading 5002.00-2 of the Customs Tariff Schedule;
(xxxiv)goods set forth in heading 6406 of the Customs Tariff Schedule;
(xxxv)goods set forth in subheading 9401.90-1 of the Customs Tariff Schedule.
(Procedures etc. for application for approval of retailers)
Article 39.A person who seeks approval prescribed in paragraph (1) of Article 14 of the Act shall file with the Director General of Okinawa District Customs a written application stating the following matters:
(i)the address and name of the person;
(ii)the name of the shop for sale of articles (in the next item and in Article 42 referred to as “designated shop”) imported by the passengers referred to in paragraph (1) of Article 14 of the Act (hereinafter referred to as “specified passenger”) at the passenger terminal facilities, etc. referred to in the said paragraph (the sale of articles herein includes delivery of articles to the specified passenger);
(iii)the date of permission referred to in paragraph (1) of Article 42 (Permission of a customs warehouse) of the Customs Act for the designated shop and the number of permit (or, in the case of the premise which is, pursuant to the provision of paragraph (2) of Article 50 (Special provisions for permission of a customs warehouse) of the said Act, deemed to be given permission referred to in paragraph (1) of Article 42 of the said Act, the date of the notification referred to in paragraph (1) of Article 50 of the said Act);
(iv)method of disseminating information on procedures which the specified passengers are required to complete for the application of paragraph (1) of Article 14 of the Act and on any other matters relating to the application of the said Article;
(v)the system necessary for providing advice, consultation, information and other support when asked for advice or consulted by the specified passengers with respect to the procedures necessary for the application of paragraph (1) of Article 14 of the Act;
(vi)any other relevant matters.
(2)A person who has obtained approval prescribed in paragraph (1) of Article 14 of the Act (hereinafter referred to as “approved retailer”) shall, if there is any change in the matters set forth in the items of the preceding paragraph, submit a written notification stating such change to the Director General of Okinawa District Customs without delay.
(Upper limit of the value of accompanied goods of specified passengers to which duty exemption is granted)
Article 40.The value to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 14 of the Act shall be 200,000 yen.
(Procedures, etc. for exemption from customs duty)
Article 41.A specified passenger who seeks duty exemption pursuant to the provision of paragraph (1) of Article 14 of the Act shall state in a written import declaration of the goods for which such duty exemption is sought, the fact of his seeking duty exemption, the flight number of the aircraft which he intends to take or the name of the vessel which he intends to board, for departure from the district as provided for in the said paragraph and the total value of goods exempted from customs duty as prescribed in the said paragraph at the time of his departure.
(2)A specified passenger referred to in the preceding paragraph shall, at the time of import declaration of goods for which duty exemption is sought, submit to the Director General of Okinawa District Customs a document certifying that such goods were purchased from an approved retailer at the passenger terminal facilities, etc. or special sales facilities, referred to in paragraph (1) of Article 14 of the Act (in cases where goods were purchased at such special sales facilities, it shall also be certified that they were delivered at such passenger terminal facilities, etc.).
(3)In the case where a written import declaration referred to in paragraph (1) has been filed, the customs may, if it is found necessary, request a specified passenger to produce the boarding pass for the aircraft or boat ticket of a vessel referred to in the said paragraph.
(Delivery of a document which certifies sales)
Article 42.In cases where an approved retailer is requested by any specified passenger to provide a document certifying the sale of goods to such passenger at a designated shop, the retailer shall deliver a document stating the following matters:
(i)the name and address of the approved retailer and the name of the designated shop (in the case where goods were sold at the special sales facilities referred to in paragraph (1) of Article 14 of the Act, the name of the designated shop where goods sold were delivered to the specified passenger shall also be included);
(ii)the descriptions, quantities and values of the goods sold and the date of the sale;
(iii)any other relevant matters.
(Procedures for revocation of approval)
Article 43.In cases where the Director General of Okinawa District Customs revokes, pursuant to the provision of paragraph (3) of Article 14 of the Act, approval referred to in paragraph (1) of the said Article, he shall notify in writing a person who has obtained approval of such revocation and the reason therefor.
(Investigation and disposition of criminal cases)
Article 44.Chapter 9 (Investigation and disposition of criminal cases) of the Order for Enforcement of the Customs Act applies mutatis mutandis to investigation and disposition of criminal cases referred to in Articles 16 to 18 of the Act.
(Designation of child welfare institutions, etc.)
Article 45.Child welfare institutions to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of the Annexed Table 1 of the Act and subheading 0402.10-2-(1) of the Annexed Table 1-3 of the Act shall be those provided for in paragraph (1) of Article 65 (Designation of child welfare institutions, etc.) of the Order for Enforcement of the Customs Tariff Act.
(2)The facilities to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of the Annexed Table 1 of the Act and subheading 0402.10-2-(1) of the Annexed Table 1-3 of the Act shall be the facilities provided for in paragraph (2) of Article 65 of the Order for Enforcement of the Customs Tariff Act
(3)Mixed feeds to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of the Annexed Table 1 of the Act and subheading 0402.10-2-(1) of the Annexed Table 1-3 of the Act shall be those unfit for use other than for animal feeding and meet the standard requirements prescribed by the Ordinance of the Ministry of Finance.