Latest Revision: Cabinet Order No. 158 of March 31, 2023
Order for Enforcement of the Temporary Customs Tariff Measures Act
Table of Contents
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 Appended Table 1 of the Temporary Customs Tariff Measures Act (hereinafter referred to as “the Act”) are those that are unsuitable for use other than for animal feeding and meet the standard requirements prescribed by the Ministry of Finance Order.
Article 2.The certifications 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 Appended Table 1 of the Act are to be made by submitting certificates issued by the Minister of Agriculture, Forestry and Fisheries to the Director General of Customs at the time of import declaration of goods subject to the certifications.
(2)The certifications 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 Appended Table 1 of the Act are to be made by submitting certificates issued by the Minister of Agriculture, Forestry and Fisheries to the Director General of Customs at the time of import declaration of goods subject to the certification.
(3)Procedures for application for delivery of the certificates referred to in the preceding two paragraphs and other necessary matters for their issuance are prescribed by the Ministry of Agriculture, Forestry and Fisheries Order.
Article 3.Goods used for feeding purposes pursuant to the provisions of Cabinet Order, as provided for in subheading 1005.90-2 of Appended Table 1 of the Act are maize (corn) which has not undergone any processing including grinding and to which no other goods have been 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 are those facilities which, pursuant to the provisions of the Ministry of Finance Order, have been verified by the Director General of Customs as facilities meeting all of the requirements as set forth in the following:
(i)that they have been established by an agricultural producers’ cooperative corporation;
(ii)that the agricultural producers’ cooperative corporation which has established the 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)other requirements prescribed by the Ministry of Finance Order.
Article 3-2.Goods to be prescribed by Cabinet Order as those equivalent to rice provided by the Government as a loan, as provided for in subheadings 1006.10, 1006.20, 1006.30 and 1006.40 of Appended Table 1 of the Act are the rice provided as a loan 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 that paragraph.
Article 4.The certification referred to in subheadings 2207.10-1-(2)-B, 2909.19 and 3901.10-1 of Appended Table 1 of the Act is to 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 subject to the certification (in the case of goods subject to special declaration (i.e., a special declaration provided for in paragraph (2) of Article 7-2 (Special provisions for declaration) of the Customs Act (Act No. 61 of 1954) (hereinafter the goods are referred to as “specially declared goods”); hereinafter the same applies), at the time of special declaration).
(2)Procedures for application for delivery of the certificate referred to in the preceding paragraph and other necessary matters for its issuance are prescribed by the Ministry of Economy, Trade and Industry Order.
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 Appended Table 1 of the Act are those goods as set forth in the following:
(i)ethylene, propylene, butylene, butadiene, benzene, toluene, xylene, normal hexane or petroleum resin (in the case of benzene, toluene or xylene, those used as additives to gasoline are excluded);
(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.
Article 6.Petrochemical products to be prescribed by Cabinet Order, as provided for in subheadings 2710.12-1-(2)-B and -1-(3), 2710.19-1-(1)-B and -1-(2), and 2710.20-1-(2)-B and -1-(3), of Appended Table 1 of the Act are ethylene, propylene, butylene, butadiene, benzene, toluene, xylene or petroleum resin (in the case of benzene, toluene or xylene, those used as additives to gasoline are excluded).
Article 7.Goods to be prescribed by Cabinet Order, as provided for in Article 4 of the Act are those as set forth in the following:
(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 used as parts of 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) used for manufacture of aircraft and parts thereof, provided that they are difficult to be manufactured in Japan and are prescribed by the Ministry of Finance Order;
(iv)satellites and rockets for launching satellites, or parts of rockets for developing the satellites or rockets;
(v)materials of metals or of synthetic resins (including materials containing synthetic resins) used for manufacture of goods used for space development, provided that they are difficult to be manufactured in Japan and are prescribed by the Ministry of Finance Order.
Article 8.If a person seeks, pursuant to the provisions of Article 4 of the Act, exemption from customs duty for goods set forth in the items of the preceding Article, the person shall submit to the Director General of Customs a document stating the matters as set forth in the following at the time of import declaration of the goods (or, in the case of specially declared goods, at the time of special declaration):
(i)the descriptions, models, performance, quantities and values of the goods;
(ii)the names of manufacturers of the goods and the places where they are manufactured;
(iii)the purpose of using the goods and the place where they are used (or, in the case of materials set forth in item (iii) or (v) of the preceding Article, the purpose of using the materials and the name and location of a factory for which approval is sought).
(2)The import declaration referred to in the preceding paragraph shall be made in the name of a person who uses goods subject to the declaration.
Article 9.A person who uses goods exempted from customs duty pursuant to the provisions of Article 4 of the Act for the purposes for which exemption from customs duty has been granted shall keep, at the place of business, books stating the matters as set forth in the following; provided, however, that the matters set forth in items (i) to (iii) may be omitted if import permits of the goods (excluding specially declared goods) are kept at the place of business:
(i)the descriptions, models and quantities of the goods;
(ii)the values or quantities which are 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 which has given the import permission, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a 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);
(iv)the date on which the goods were brought into the place of business and the date on which they were used for that purpose;
(v)the place where the goods were used.
Article 10.The Director General of Customs may, if it is found necessary to do so, request the users of goods which have been exempted from customs duty pursuant to the provisions of Article 4 of the Act to submit a written report on the details of use of the goods.
Article 10-2.International engagements to be prescribed by Cabinet Order, as provided for in the proviso to paragraph (1) of Article 7-3 of the Act are those as set forth in the following:
(i)the Agreement between Japan and the Republic of Singapore for a New-Age Economic Partnership;
(ii)the Agreement between Japan and the United Mexican States for the Strengthening of the Economic Partnership;
(iii)the Agreement between the Government of Japan and the Government of Malaysia for an Economic Partnership;
(iv)the Agreement between Japan and the Republic of Chile for a Strategic Economic Partnership;
(v)the Agreement between Japan and the Kingdom of Thailand for an Economic Partnership;
(vi)the Agreement between Japan and the Republic of Indonesia for an Economic Partnership;
(vii)the Agreement between Japan and Brunei Darussalam for an Economic Partnership;
(viii)the Agreement on Comprehensive Economic Partnership among Japan and Member States of the Association of Southeast Asian Nations;
(ix)the Agreement between Japan and the Republic of the Philippines for an Economic Partnership;
(x)the Agreement on Free Trade and Economic Partnership between Japan and the Swiss Confederation;
(xi)the Agreement between Japan and the Socialist Republic of Viet Nam for an Economic Partnership;
(xii)the Comprehensive Economic Partnership Agreement between Japan and the Republic of India;
(xiii)the Agreement between Japan and the Republic of Peru for an Economic Partnership;
(xiv)the Agreement between Japan and Australia for an Economic Partnership (hereinafter referred to as “Agreement with Australia”);
(xv)the Agreement between Japan and Mongolia for an Economic Partnership;
(xvi)the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (hereinafter referred to as “Trans-Pacific Comprehensive and Progressive Agreement”);
(xvii)the Agreement between Japan and the European Union for an Economic Partnership (hereinafter referred to as “Agreement with the European Union”);
(xviii)the Trade Agreement between Japan and the United States of America (hereinafter referred to as “Agreement with the United States of America”);
(xix)Agreement between Japan and the United Kingdom of Great Britain and Northern Ireland for a Comprehensive Economic Partnership (hereinafter referred to as “Agreement with the United Kingdom”);
(xx)Regional Comprehensive Economic Partnership Agreement.
Article 10-3.For the purposes of verifying whether goods are those qualified as originating goods of the Economic Partnership Agreements (i.e., the Economic Partnership Agreements provided for in the proviso to paragraph (1) of Article 7-3 of the Act; hereinafter the same applies) in accordance with the provisions of the Agreements, as prescribed in the proviso to paragraph (1) of Article 7-3 of the Act and paragraph (4) of that Article, as applied by replacing certain terms pursuant to paragraph (6) of that Article, the verification is to be conducted on the basis of the matters stated in the documents set forth in item (ii)(a)[1] or (ii)(a)[2] of paragraph (1) of Article 61 (Documents, etc. for verifying details of export or import declaration) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954) (if the documents fall under the case provided for in item (ii)(b), documents set forth in that item are included).
(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 to the case referred to in the preceding paragraph. In this case, the terms “A certificate of origin of the Party, a written declaration of originating goods of the Party, etc. and a certificate of goods of the Party” and “import declaration” in the main clause of paragraph (4) of that Article are deemed to be replaced with “A certificate of origin of the Party and a written declaration of originating goods of the Party, etc.” and “import declaration (or, in the case of goods for which application for approval referred to in paragraph (1) of Article 43-3 (Approval for storage of foreign goods) of the Act (including the cases where applied pursuant to Article 61-4 of the Act) or Article 62-10 (Approval for storage of foreign goods, etc.) of the Act is made, that approval; the same applies in the next paragraph)”, respectively.
Article 10-4.The day to be specified by Cabinet Order, as provided for in the proviso to paragraph (1) of Article 7-3 of the Act is the day on which the Economic Partnership Agreement set forth in the following enters into force for the Party to the Agreement other than Japan (including territories having their own tariff and trade systems; hereinafter the same applies) with respect to import quantity of the originating goods of that Party, as set forth in each of the items of Appended Table 1-6 of the Act:
(i)the Trans-Pacific Comprehensive and Progressive Agreement;
(ii)the Agreement with the European Union;
(iii)the Agreement with the United States of America;
(iv)the Agreement with the United Kingdom.
(2)The day to be specified by Cabinet Order, as provided for in paragraph (4) of Article 7-3 of the Act, as applied by replacing certain terms pursuant to paragraph (6) of that Article is the day on which the Economic Partnership Agreement set forth in the following enters into force for the Party to the Agreement other than Japan with respect to import quantity of the originating goods of that Party, as set forth in each of the items of Appended Table 1-6 of the Act:
(i)the Trans-Pacific Comprehensive and Progressive Agreement;
(ii)the Agreement with the European Union;
(iii)the Agreement with the United States of America;
(iv)the Agreement with the United Kingdom.
(3)The day to be specified by Cabinet Order, as provided for in the proviso to paragraph (1) of Article 7-6 of the Act is the day on which the Economic Partnership Agreement set forth in the following enters into force for the Party to the Agreement other than Japan with respect to import quantity of pork, etc. provided for in that paragraph, originating in the Party to the Agreement:
(i)the Trans-Pacific Comprehensive and Progressive Agreement;
(ii)the Agreement with the European Union;
(iii)the Agreement with the United States of America;
(iv)the Agreement with the United Kingdom.
(4)The day to be specified by Cabinet Order, as provided for in paragraph (4) of Article 7-3 of the Act, as applied by replacing certain terms pursuant to paragraph (3) of Article 7-6 is the day on which the Economic Partnership Agreement set forth in the following enters into force for the Party to the Agreement other than Japan with respect to import quantity of pork, etc. provided for in paragraph (1) of Article 7-6 of the Act, originating in the Party:
(i)the Trans-Pacific Comprehensive and Progressive Agreement;
(ii)the Agreement with the European Union;
(iii)the Agreement with the United States of America;
(iv)the Agreement with the United Kingdom.
Article 11.Article 2 applies to the certification provided for in item (iii) or (iv) of paragraph (2) of Article 7-3 of the Act.
Article 12.Article 3-2 applies to goods to be prescribed by Cabinet Order as those equivalent to rice provided by the Government as a loan, as provided for in item (iv) of paragraph (2) of Article 7-3 of the Act.
Article 13.For the purposes of verifying whether goods were shipped to Japan before the trigger day provided for in item (vi) of paragraph (2) of Article 7-3 of the Act or whether pork, etc. was shipped to Japan before the trigger day provided for in item (i) of paragraph (2) of Article 7-6 of the Act, the verification is to be conducted on the basis of the matters stated in the bills of lading or other similar documents relevant to these goods or pork, etc.
Article 14.Import quantity provided for in paragraph (1) of Article 7-3 of the Act which is to be calculated pursuant to the provisions of paragraph (7) of that Article is the quantity calculated, as the quantity covered by import declaration of goods set forth in Appended Table 1-6 of the Act (or, in the case of goods for which application for approval referred to in paragraph (1) of Article 43-3 (Approval for storage of foreign goods) of the Customs Act (including the cases where applied pursuant to Article 61-4 of that Act) or Article 62-10 (Approval for storage of foreign goods, etc.) of that Act (hereinafter in this paragraph and Article 28 referred to as “application for storage of goods in a warehouse, etc.”) has been made, the 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 export or import procedures for postal items) of that Act, the presentation prescribed in paragraph (3) of that Article, instead of import declaration; the same applies in the table referred to in Article 19-3, the table referred to in paragraph (4) of Article 25 and Appended Table 1), by sequentially adding up, on a monthly basis, the quantity 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 items 13 to 14-2 and 21 of Appended Table 1-6 of the Act, the quantity herein shall be the quantity obtained by converting the quantity of the goods pursuant to the provisions of the Ministry of Finance Order; hereinafter in this Article, paragraph (2) of Article 16 and paragraph (4) of Article 19-8 referred to as “quantity recorded in statistics”) in a manner equivalent to that used for compiling the quantity recorded in statistics into trade statistics; provided, however, that when import quantity provided for in paragraph (1) of Article 7-3 of the Act for fiscal year 2023 is calculated, if there are, among those goods set forth in that Table, any goods to which paragraph (1) of that Article was not applied pursuant to the provisions of item (vi) of paragraph (2) of that Article in fiscal year preceding the fiscal year in question, the quantity recorded in statistics of the goods to which paragraph (1) of that Article was not applied (excluding goods given the approval prescribed in paragraph (1) of Article 43-3 of the Customs Act (including the cases where applied pursuant to Article 61-4 of the Act) or Article 62-10 of that Act (referred to as “approval for storage of goods in a warehouse, etc.” in item (ii) of paragraph (2) of Article 19-8) during the period from the first day of each of fiscal years between fiscal year 1995 and fiscal year 2022 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) of each of the fiscal years) is to be added to the import quantity provided for in paragraph (1) of Article 7-3 of the Act for fiscal year 2023.
(2)Import quantity provided for in paragraph (4) of Article 7-3 of the Act which is to be calculated pursuant to the provisions of paragraph (7) of that Article is the quantity of each of the years provided for in the proviso to paragraph (4) of that Article, recorded in trade statistics of the goods set forth in Appended Table 1-6 of the Act (in the case of goods set forth in items 13 to 14-2 and 21 of that Table, the quantity of each of the years is the quantity obtained by converting that quantity pursuant to the provisions of the Ministry of Finance Order; hereinafter the same applies in this paragraph); provided, however, that if there is, among the Parties to the Economic Partnership Agreement other than Japan referred to in the proviso to paragraph (1) of that Article, any country or territory to which that quantity cannot practically be applied for any special circumstances with respect to goods set forth in that Table, originating in the Party, the import quantity is the quantity of each year provided for in the proviso to paragraph (4) of that Article, calculated by adding up quantities recorded in statistics of the goods set forth in that Table each year in a manner equivalent to that used for compiling quantities recorded in statistics into trade statistics.
(3)The preceding paragraph applieswhen import quantity provided for in paragraph (4) of Article 7-3 of the Act, as applied by replacing certain terms pursuant to paragraph (6) of that Article is calculated pursuant to the provisions of paragraph (7) of that Article.
(4)In the case referred to in paragraph (1) or the preceding paragraph, if the day specified in paragraph (1) or (2) of Article 10-4 is the day other than the first day of a month, the import quantity in the month which includes that day, of goods set forth in Appended Table 1-6 of the Act, originating in the Party to the Trans-Pacific Comprehensive and Progressive Agreement other than Japan is the quantity recorded in statistics, calculated on a daily basis as the quantity corresponding to the period from the first day of that month to the day preceding the date on which the Agreement enters into force for that Party.
Article 15.Statistics to be prescribed by Cabinet Order, as provided for in paragraph (7) of Article 7-3 of the Act (including the cases where applied pursuant to paragraph (4) 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 the statistics prescribed by the Ministry of Finance Order.
Article 16.The quantity of domestic consumption to be calculated pursuant to the provisions of paragraph (7) of that Article, as provided for in paragraph (4) of Article 7-3 of the Act is to be calculated on the basis of the quantity given in the statistics provided for in the preceding Article and the quantity obtained by making adjustment deemed to be reasonable to the quantity given in the statistics.
(2)In the case referred to in the preceding paragraph, if the day to be specified under paragraph (2) of Article 10-4 is the day other than the first day of a month when the quantity of domestic consumption provided for in paragraph (4) of Article 7-3 of the Act, as applied by replacing certain terms pursuant to paragraph (6) of that Article is calculated pursuant to the provisions of paragraph (7) of that Article, the import quantity of goods set forth in Appended Table 1-6 of the Act, originating in the Party to the Trans-Pacific Comprehensive and Progressive Agreement other than Japan in the month which includes that day is the quantity recorded in statistics calculated on a daily basis as the quantity corresponding to the period from the first day of that month to the day preceding the date on which the Agreement enters into force for that Party.
Article 17.The price to be calculated pursuant to the provisions of Cabinet Order, as provided for in paragraph (1) of Article 7-4 of the Act is the price obtained by making adjustment deemed to be reasonable to the international market price of goods for which the weighted average price provided for in that paragraph cannot practically be used, to the price of the goods at the time of exportation from Japan, to the customs value of the goods in the year of 1986, 1987 or 1988 or to the customs value of goods similar to the goods.
Article 18.Deleted.
Article 19.Paragraph (1) of Article 14 applies when import quantity for the fiscal year in question as provided for in paragraph (1) of Article 7-6 of the Act, of pork, etc. provided for in that paragraph (in the next paragraph and paragraph (4) referred to as “port, etc.”) is calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (4) of Article 7-6 of the Act. In this case, the terms “goods set forth in Appended Table 1-6 of the Act”, “goods set forth in items 13 to 14-2 and 21 of Appended Table 1-6 of the Act”, “the quantity of the goods” and “among those goods set forth in that Table, any goods to which paragraph (1) of that Article was not applied pursuant to the provisions of item (vi) of paragraph (2) of that Article,” in paragraph (1) of Article 14 are deemed to be replaced with “pork, etc. provided for in paragraph (1) of Article 7-6 of the Act”, “swine (limited to live swine) set forth in subheading 0103.92 of the Appended Table of the Customs Tariff Act (hereinafter in this paragraph referred to as “live swine”)”, “the quantity of live swine” and “among goods to which paragraph (1) of Article 7-6 of the Act was not applied pursuant to the provisions of item (i) of paragraph (2) of that Article”, respectively.
(2)The import quantity of pork, etc., to be calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (4) of Article 7-6 of the Act for past three consecutive years inclusive of the year preceding the year which includes the first day of the fiscal year in question, as prescribed in paragraph (1) of Article 7-6 of the Act is the annual quantity recorded in the trade statistics of pork, etc. (in the case of swine (limited to live swine) set forth in subheading 0103.92 of the Appended Table of the Customs Tariff Act (Act No.54 of 1910) (hereinafter referred to as “Tariff Schedule) (hereinafter the swine herein referred to as “live swine” in this paragraph), the quantity obtained by converting the quantity of the live swine in accordance with the Ministry of Finance Order; hereinafter the same applies in this paragraph); provided, however, that if there is, among the Parties to the Economic Partnership Agreement other than Japan referred to in the proviso to paragraph (1) of that Article, any country or territory to which that quantity cannot practically be applied for any special circumstances with respect to pork, etc., originating in that Party, the import quantity is obtained by adding annually the quantity recorded in the trade statistics (hereinafter referred to as “quantity recorded in statistics” in this paragraph and paragraph (4)) of pork, etc., in a manner equivalent to that used for compiling quantity recorded in statistics into trade statistics.
(3)Paragraph (1) of Article 16 applies when the quantity of domestic consumption provided for in paragraph (4) of Article 7-3 of the Act, as applied by replacing certain terms pursuant to paragraph (3) of Article 7-6 of the Act is calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (4) of Article 7-6 of the Act.
(4)In the case referred to in the preceding three paragraphs, if the day specified under paragraph (3) or (4) of Article 10-4 is the day other than the first day of a month, the import quantity of pork, etc., originating in the Party to the Trans-Pacific Comprehensive and Progressive Agreement other than Japan during the month which includes that day is the quantity recorded in statistics calculated on a daily basis as the quantity corresponding to the period from the first day of that month to the day preceding the date on which the Agreement enters into force for that Party.
Article 19-2.Goods to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act are those goods set forth in the description column of each of the items of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column of each of the items of that Table; provided, however, that in the case of goods set forth in the description columns of items 4 to 13, 38, 45 and 52 of that Table, only those goods the customs value of which is equal to or exceeds the threshold price (in the case of goods for which customs duty is levied on the basis of their quantity, the price obtained by calculating in accordance with Articles 4 to 4-9 of the Customs Tariff Act; hereinafter the same applies) (in the case of goods set forth in subheadings 0203.11-2 and 0203.21-2 of the Tariff Schedule, the threshold price is 299.25 yen/kilogram and in the case of goods set forth in subheadings 0203.12-2, 0203.19-2, 0203.22-2, 0203.29-2, 0206.30-2-(2) and 0206.49-2-(2) of the Tariff Schedule, the threshold price is 399 yen/kilogram; hereinafter the same applies) are covered.
Article 19-3.The import quantity to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act is as set forth in the second column of the following table for the goods as set forth respectively in the first column thereof:
Goods | Import quantity |
Goods set forth in the description column of item 1 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (hereinafter referred to as “fresh, etc. beef covered by the Agreement with Australia”) | The aggregate quantity of import quantity of fresh, etc. beef covered by the Agreement with Australia and import quantity of goods set forth in the description column of item 3 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (hereinafter referred to as “beef covered by the Trans-Pacific Comprehensive and Progressive Agreement”) (limited to goods set forth in heading 02.01 of the Tariff Schedule, originating in Australia) |
Goods set forth in the description column of item 2 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (hereinafter referred to as “frozen beef covered by the Agreement with Australia”) | The aggregate quantity of import quantity of frozen beef covered by the Agreement with Australia and import quantity of beef covered by the Trans-Pacific Comprehensive and Progressive Agreement (limited to goods set forth in heading 02.02 of the Tariff Schedule, originating in Australia) |
Beef covered by the Trans-Pacific Comprehensive and Progressive Agreement | The aggregate quantity of import quantity of beef covered by the Trans-Pacific Comprehensive and Progressive Agreement, import quantity of fresh, etc. beef covered by the Agreement with Australia and import quantity of frozen beef covered by the Agreement with Australia (in the next Article referred to as “the aggregate import quantity”) |
Goods set forth in the description column of item 44 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (hereinafter referred to as “beef covered by the Agreement with the United States of America”) | The aggregate quantity of import quantity of beef covered by the Agreement with the United States of America (referred to as “the first import quantity under the Agreement with the United States of America” in paragraph (1) and item (iv) of paragraph (2) of the next Article, as applied mutatis mutandis by replacing certain terms pursuant to paragraph (3) of that Article, and import quantity of beef covered by the Agreement with the United States of America and import quantity of beef covered by the Trans-Pacific Comprehensive and Progressive Agreement (referred to as “the second import quantity under the Agreement with the United States of America” in paragraph (1) and item (iv) of paragraph (2) of the next Article, as applied mutatis mutandis by replacing certain terms pursuant to paragraph (3) of that Article) |
Goods set forth in the description column of item 47 of Appended Table1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (hereinafter in this Table referred to as “whey powder covered by the Agreement with the United States of America”) | The aggregate quantity of import quantity of goods set forth in the description column of item 24 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof and import quantity of whey powder covered by the Agreement with the United States of America |
Goods set forth in the description column of item 48 of Appended Table1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (hereinafter in this Table and item (iv) of Article 19-7 referred to as “whey covered by the Agreement with the United States of America”) | The aggregate quantity of import quantity of goods set forth in the description column of item 25 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (in item (ii) of Article 19-7 referred to as “whey covered by the Trans-Pacific Comprehensive and Progressive Agreement”) and import quantity of whey covered by the Agreement with the United States of America |
Goods set forth in the description column of item 50 of Appended Table1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof | The aggregate quantity of import quantity of goods set forth in the description column of item 36 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof and import quantity of goods set forth in the description column of item 50 of that Table, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof |
Goods set forth in the description column of item 51 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (hereinafter referred to as “beef covered by the Agreement with the United Kingdom” | The aggregate quantity of import quantity of goods set forth in the description column of item 37 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (hereinafter referred to as “beef covered by the Agreement with the European Union”) and import quantity of beef covered by the Agreement with the United Kingdom. |
Goods set forth in the description column of item 52 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof | The aggregate quantity of import quantity of goods set forth in the description column of item 38 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof and import quantity of goods set forth in the description column of item 52 of that Table, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof |
Goods set forth in the description column of item 53 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof | The aggregate quantity of import quantity of goods set forth in the description column of item 39 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof and import quantity of goods set forth in the description column of item 53 of that Table, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof |
Goods set forth in the description column of item 54 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (hereinafter in this Table referred to as “whey powder covered by the Agreement with the United Kingdom”) | The aggregate quantity of import quantity of goods set forth in the description column of item 40 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof and import quantity of whey powder covered by the Agreement with the United Kingdom |
Goods set forth in the description column of item 55 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (hereinafter in this Table and item (v) of Article 19-7 referred to as “whey covered by the Agreement with the United Kingdom”) | The aggregate quantity of import quantity of goods set forth in the description column of item 41 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof and import quantity of whey covered by the Agreement with the United Kingdom |
Goods set forth in the description column of item 56 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof (hereinafter in this Table referred to as “oranges covered by the Agreement with the United Kingdom”) | The aggregate quantity of import quantity of goods set forth in the description column of item 42 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof and import quantity of oranges covered by the Agreement with the United Kingdom |
Goods set forth in the description column of item 57 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof | The aggregate quantity of import quantity of goods set forth in the description column of item 43 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof and import quantity of goods set forth in the description column of item 57 of that Table, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column thereof |
Article 19-4.The period to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act, relating to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement is as specified in each of the following items for the case as set forth respectively therein:
(i)when the aggregate import quantity in the fiscal year in question exceeds, before January 31 of that fiscal year, the threshold import quantity of beef covered by the Trans-Pacific Comprehensive and Progressive Agreement for that fiscal year, as provided for in paragraph (1) of Article 7-8 of the Act: the period from the day on which five days (public holidays of administrative organs (i.e., the days set forth in the items of paragraph (1) of Article 1 (Holidays of administrative organs) of the Act on Holidays of Administrative Organs (Act No. 91 of 1988); hereinafter the same applies in this paragraph and the next paragraph) are not included) elapse from the first day of the publication period following the publication period in which the excess occurs (if the day comes between the day following the day on which five days (public holidays of administrative organs are not included) elapse from the first day of the publication period following the publication period in which the excess provided for in this paragraph occurs and the last day of the period specified in this paragraph, then the day following the last day of that period; hereinafter in this paragraph referred to as “trigger day”) until the last day of that fiscal year; (Note: the term “publication period” as used in this item means: (i) the period from the first day of each month until the 10th day of that month; (ii) the period from the 11th day of each month until the 20th day of that month; and (iii) the period from the 21st day of each month until the last day of that month; hereinafter the same applies.)
(ii)when the aggregate import quantity in the fiscal year in question exceeds, during February of that fiscal year, the threshold import quantity for that fiscal year, as provided for in paragraph (1) of Article 7-8 of the Act, relating to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement: the period from the trigger day until the day on which 45 days elapse from the day on which five days (public holidays of administrative organs are not included) elapse from the first day of the publication period following the publication period in which the excess occurs;
(iii)when the aggregate import quantity in the fiscal year in question exceeds, during March of that fiscal year, the threshold import quantity for that fiscal year, as provided for in paragraph (1) of Article 7-8 of the Act, relating to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement: the period from the trigger day until the day on which 30 days elapse from the day on which five days (public holidays of administrative organs are not included) elapse from the first day of the publication period following the publication period in which the excess occurs.
(2)Notwithstanding the provisions of the preceding paragraph, if, during each of the fiscal years from fiscal year 2028 to fiscal year 2032, import quantity provided for in paragraph (1) of Article 7-8 of the Act with respect to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement exceeds the threshold import quantity provided for in that paragraph, the period to be prescribed by Cabinet Order, as provided for in that paragraph is the period as specified in the following items for the case as set forth respectively therein; provided, however, that when the publication period falling under the case set forth in item (i) and the publication period falling under the case set forth in item (iv) are the same publication period, the period is one of the periods specified in each of the items, whichever is longer, and if the publication period falling under the case set forth in item (ii) or (iii) and the publication period falling under the case set forth in item (iv) are the same publication period, the period is as specified in item (iv):
(i)in the case set forth in item (i) of the preceding paragraph: the period from the day on which five days (public holidays of administrative organs are not included) elapse from the first day of the publication period following the publication period in which the excess occurs (if the day comes between the day following the day on which five days (public holidays of administrative organs are not included) elapse from the first day of the publication period following the publication period in which the situation falls under the case provided for in the main clause of this paragraph and the last day of the period specified in the main clause of this paragraph, then the day following the last day of that period (if there are two or more last days, the day which comes the latest); hereinafter in this paragraph referred to as “trigger day”) until the last day of the fiscal year in question;
(ii)in the case set forth in item (ii) of the preceding paragraph: the period from the trigger day until the day on which 45 days elapse from the day on which five days (public holidays of administrative organs are not included) elapse from the first day of the publication period following the publication period in which the excess occurs;
(iii)in the case set forth in item (iii) of the preceding paragraph: the period from the trigger day until the day on which 30 days elapse from the day on which five days (public holidays of administrative organs are not included) elapse from the first day of the publication period following the publication period in which the excess occurs;
(iv)in the case where the aggregate import quantity in each of the quarters of the fiscal year in question exceeds the threshold import quantity for the quarter in question, as provided for in paragraph (1) of Article 7-8 of the Act, relating to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement: the period from the trigger day until the day on which 90 days elapse from the day on which five days (public holidays of administrative organs are not included) elapse from the first day of the publication period following the publication period in which the excess occurs.
(3)The preceding two paragraphs apply to the period to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act, relating to beef covered by the Agreement with the European Union, beef covered by the Agreement with the United States of America or beef covered by the Agreement with the United Kingdom. In this case, when applying to the period to be prescribed by Cabinet Order, as provided for in that paragraph, relating to beef covered by the Agreement with the European Union, the term “the aggregate import quantity” in paragraph (1) and item (iv) of the preceding paragraph is deemed to be replaced with “the import quantity of beef covered by the Agreement with the European Union”; when applying to the period to be prescribed by Cabinet Order, as provided for in paragraph (1) of that Article, relating to beef covered by the Agreement with the United States of America, the term “the aggregate import quantity” in paragraph (1) and item (iv) of the preceding paragraph is deemed to be replaced with “the first import quantity under the Agreement with the United States of America and the second import quantity under the Agreement with the United States of America”; when applying to the period to be prescribed by Cabinet Order, as provided for in paragraph (1) of that Article, relating to beef covered by the Agreement with the United Kingdom, the term “the aggregate import quantity” in paragraph (1) and item (iv) of the preceding paragraph is deemed to be replaced with “the aggregate quantity of import quantity of beef covered by the Agreement with the European Union and the import quantity of beef covered by the Agreement with the United Kingdom”.
Article 19-5.The day to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 7-8 of the Act is the day on which the Economic Partnership Agreement set forth in the middle columns of items 4 to 23 or items 27 to 35 of Appended Table 1 enters into force for originating countries of goods to which the benefit of tariff concessions is granted in accordance with the provisions of the Agreement as specified for the category of goods as set forth respectively in the description columns of these items.
Article 19-6.Rates of duty to be prescribed by Cabinet Order, as provided for in item (iii) of paragraph (1) of Article 7-8 of the Act are the rates of duty as prescribed in the following items for the Economic Partnership Agreement as set forth respectively therein:
(i)the Agreement with Australia: the base rates of duty prescribed by the Agreement with Australia;
(ii)the Trans-Pacific Comprehensive and Progressive Agreement: the rates of duty prescribed in the Annex to the Trans-Pacific Comprehensive and Progressive Agreement;
(iii)the Agreement with the European Union: the rates of duty prescribed by the Agreement with the European Union;
(iv)the Agreement with the United States of America: the rates of duty prescribed by the Agreement with the United States of America;
(v)the Agreement with the United Kingdom: the rates of duty prescribed by the Agreement with the United Kingdom.
Article 19-7.Goods subject to modification to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 7-8 of the Act are those goods as specified in the following items for the Economic Partnership Agreement as set forth respectively therein:
(i)the Agreement with Australia: fresh, etc. beef or frozen beef covered by the Agreement with Australia (referred to as “beef covered by the Agreement with Australia” in the next Article), verified, on the basis of the matters stated in the bills of lading or other similar documents, by the Director General of Customs that the beef was shipped for Japan before the day on which the trigger period provided for in paragraph (1) of Article 7-8 of the Act commences;
(ii)the Trans-Pacific Comprehensive and Progressive Agreement: beef or whey covered by the Trans-Pacific Comprehensive and Progressive Agreement, verified and publicly notified, in accordance with the provisions of the Agreement, by the Minister of Agriculture, Forestry and Fisheries that it meets the conditions specified by the Agreement;
(iii)the Agreement with the European Union: beef covered by the Agreement with the European Union or goods set forth in the description column of item 41 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle column of that item, verified and publicly notified, in accordance with the provisions of the Agreement, by the Minister of Agriculture, Forestry and Fisheries that they meet the conditions specified by the Agreement;
(iv)the Agreement with the United States of America: beef or whey covered by the Agreement with the United States of America, verified and publicly notified, in accordance with the provisions of the Agreement, by the Minister of Agriculture, Forestry and Fisheries that it meets the conditions specified by the Agreement;
(v)the Agreement with the United Kingdom: beef or whey covered by the Agreement with the United Kingdom, verified and publicly notified, in accordance with the provisions of the Agreement, by the Minister of Agriculture, Forestry and Fisheries that it meets the conditions specified by the Agreement.
Article 19-8.The main clause of paragraph (1) of Article 14 applies to import quantity of goods subject to modification provided for in paragraph (1) of Article 7-8 of the Act the import quantity of which is calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (3) of Article 7-8 of the Act (including the import quantity of goods subject to modification when the threshold import quantity of beef covered by the Agreement with the United States of America provided for in paragraph (1) of Article 7-8 of the Act is calculated for each of fiscal years from fiscal year 2022 to fiscal year 2027). In this case, when calculating import quantity of beef covered by the Agreement with Australia, the Trans-Pacific Comprehensive and Progressive Agreement, the Agreement with the European Union, the Agreement with the United States of America or the Agreement with the United Kingdom, the term “on a monthly basis” in the main clause of paragraph (1) of Article 14 is deemed to be replaced with “on a publication period basis”.
(2)In the case referred to in the preceding paragraph, when the import quantity of beef covered by the Agreement with Australia exceeds, in fiscal year preceding the fiscal year in question (hereinafter referred to as “fiscal year covered in calculation” in this paragraph), the threshold import quantity of beef for that fiscal year, as provided for in paragraph (1) of Article 7-8 of the Act, the aggregate quantity of the quantities specified in the following items is to be added to the import quantity of the beef in fiscal year covered in calculation:
(i)the quantity obtained by deducting the threshold import quantity from the import quantity during the period from the first day of fiscal year preceding the fiscal year covered in calculation until the day preceding the day on which the trigger period in that fiscal year provided for in paragraph (1) of Article 7-8 of the Act and related to beef covered by the Agreement with Australia commences (the day on which the trigger period commences is referred to as “trigger day” in item (ii)(a)) (when the import quantity of beef covered by the Agreement with Australia in that fiscal year exceeds, on or after February 1 of that fiscal year, the threshold import quantity of the beef for the same fiscal year, as provided for in that paragraph, then the last day of that fiscal year, instead of the day preceding the trigger day);
(ii)the quantity of beef covered by the Agreement with Australia (excluding beef set forth in the following items) to which paragraph (1) of Article 7-8 of the Act has not applied pursuant to the provisions of paragraph (2) of that Article during fiscal year preceding the fiscal year covered in calculation:
(a)beef for which approval of storage in a warehouse, etc. has been given during the period from the first day of each of fiscal years between fiscal year 2014 and the fiscal year preceding the fiscal year covered in calculation (for fiscal year 2014, January 15, 2015 instead of the first day) until the day preceding the trigger day of each of these fiscal years;
(b)beef for which approval of storage in a warehouse, etc. has been given during the period from the first day of each of fiscal years (for fiscal year 2014, January 15, 2015 instead of the first day) between fiscal year 2014 and fiscal year prior to the preceding fiscal year covered in calculation, until the last day of each of these fiscal years (limited to the case in which the import quantity of beef covered by the Agreement with Australia in each of the fiscal years exceeds, on or after February 1 of each of the fiscal years, the threshold import quantity of beef for each fiscal year, as provided for in paragraph (1) of Article 7-8 of the Act).
(3)Paragraph (2) of Article 14 applies to import quantity of goods subject to modification provided for in paragraph (1) of Article 7-8 of the Act, which is calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (3) of Article 7-8 of the Act when the threshold import quantity provided for in paragraph (1) of that Article and related to goods set forth in the descriptions column of each of items 4 to 23, 38, 39, 45, 46, 52 and 53 of Appended Table 1, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreements set forth in the middle columns of these items is calculated. In this case, if applying to import quantity of goods subject to modification when the threshold import quantity of goods set forth in the descriptions columns of items 7, 9, 11, 12, 17, 19, 21 and 22 of that Table is calculated, the terms “is the quantity of each of” and “in this paragraph)” in paragraph (2) of Article 14 are deemed to be replaced with “is the aggregate quantity of the quantity of each of” and “in this paragraph and the import quantity of that each year of originating goods of the Party to the Trans-Pacific Comprehensive and Progressive Agreement other than Japan (limited to import quantity during the period preceding the day on which the Agreement enters into force for the Party))”, respectively and the terms “is the quantity of each year” and “into trade statistics” in that paragraph are deemed to be replaced with “is the aggregate quantity of the quantity of each year” and “into trade statistics and the import quantity of that each year of originating goods of the Party to the Trans-Pacific Comprehensive and Progressive Agreement other than Japan (limited to import quantity during the period preceding the day on which the Agreement enters into force for the Party”, respectively; and if applying to import quantity of goods subject to modification when the threshold import quantity of goods set forth in the descriptions columns of items 52 and 53 of that Table is calculated, the term “Import quantity provided for in paragraph (4) of Article 7-3 of the Act, which is calculated pursuant to the provisions of paragraph (7) of that Article is” in paragraph (2) of Article 14 is deemed to be replaced with “Import quantity of goods subject to modification provided for in paragraph (1) of Article 7-8 of the Act, which is calculated pursuant to the provisions of paragraph (7) of Article 7-3 of the Act, as applied pursuant to paragraph (3) of Article 7-8 of the Act when the threshold import quantity provided for in paragraph (1) of that Article and related to goods set forth in each of the descriptions columns of items 52 and 53 of Appended Table 1 to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle columns of these items (hereinafter in this paragraph referred to as “pork, etc. covered by the Agreement with the United Kingdom”) is”; the term “the goods set forth in Appended Table 1-6 of the Act” in paragraph (2) of Article 14 is deemed to be replaced with “the goods set forth in the descriptions column of each of items 38 and 39 of that Table, to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreements set forth in the middle columns of these items (hereinafter in this paragraph referred to as “pork, etc. covered by the Agreement with the European Union”)”; the term “in the case of goods set forth in items 13 to 14-2 and 21 of that Table, the quantity of each of the years is the quantity obtained by converting that quantity pursuant to the provisions of the Ministry of Finance Order; hereinafter the same applies in this paragraph)” in the same paragraph is deemed to be replaced with “excluding the import quantity of those originating in the United Kingdom, of that each year (limited to those relating to the period preceding the day of entry into force of the Agreement with the United Kingdom; hereinafter in this paragraph the same applies) and the aggregate quantity of the quantity of that each year, recorded in the trade statistics of pork, etc., covered by the Agreement with the United Kingdom and the import quantity of those originating in the United Kingdom, of that each year”; the term “goods set forth in that Table” in the proviso to that paragraph is deemed to be replaced with “pork, etc. covered by the Agreement with the United Kingdom”; and the term “the quantity of each year provided for in the proviso to paragraph (4) of that Article, calculated by adding up quantities recorded in statistics of the goods set forth in that Table each year in a manner equivalent to that used for compiling quantities recorded in statistics into trade statistics” in the same paragraph is deemed to be replaced with “the quantity of each year provided for in the proviso to paragraph (4) of that Article, of pork, etc. covered by the Agreement with the European Union, calculated by adding up the quantity of pork, etc. covered by the Agreement with the United Kingdom recorded in statistics annually in a manner equivalent to that used for compiling quantities recorded in statistics into trade statistics (excluding import quantity of those originating in the United Kingdom, of that each year) and the aggregate quantity of the quantity of pork, etc. of that each year, covered by the Agreement with the United Kingdom, calculated by adding up annually in a manner equivalent to that used for compiling quantities recorded in statistics into trade statistics and the import quantity of those originating in the United Kingdom, of that each year”.
(4)In the case referred to in the preceding paragraph, if the Trans-Pacific Comprehensive and Progressive Agreement enters into force for a Party to that Agreement other than Japan on the day other than the first day of a month, the import quantity of goods set forth in the description columns of items 7, 9, 11, 12, 17, 19, 21 and 22 of Appended Table 1, originating in the Party to the Agreement during the month which includes the date of entry into force of the Agreement for that Party is the quantity recorded in statistics calculated on a daily basis as the quantity corresponding to the period from the first day of the month until the day preceding the date on which the Agreement enters into force for that Party.
Article 19-9.Goods subject to modification to be prescribed by Cabinet Order, as provided for in paragraph (4) of Article 7-8 of the Act are those set forth in the description columns of item 26, 42, 49 or 56 of Appended Table 1 to which the benefit of tariff concessions is granted in accordance with the provisions of the Economic Partnership Agreement set forth in the middle columns of these items and the day to be prescribed by Cabinet Order, as provided for in paragraph (4) of that Article is December 1 of the fiscal year in question.
Article 19-10.Goods subject to modification to be prescribed by Cabinet Order, as provided for in paragraph (5) of Article 7-8 of the Act are beef covered by the Trans-Pacific Comprehensive and Progressive Agreement, beef covered by the Agreement with the European Union, beef covered by the Agreement with the United States of America and beef covered by the Agreement with the United Kingdom.
(2)Technical replacement of terms prescribed in paragraph (5) of Article 7-8 of the Act is as shown in the following table:
Provisions of the Act | Terms or phrases to be replaced | Terms or phrases to replace |
Paragraph (4) of Article 7-8 | the last day of each month | the last day of each publication period |
on or before the last day of the month following that each month | on or before the day on which five days (public holidays of administrative organs (i.e., the days set forth in the items of paragraph (1) of Article 1 (Public holidays of administrative organs) of the Act on Public Holidays of Administrative Organs (Act No.91 of 1987) are not included) elapse from that day |
(3)Notwithstanding the provisions of the preceding paragraph, technical replacement of terms prescribed in paragraph (5) of Article 7-8 of the Act in each of fiscal years 2028 to 2032 is as shown in the follow table:
Provisions of the Act | Terms or phrases to be replaced | Terms or phrases to replace |
Paragraph (4) of Article 7-8 | the last day of each month | the last day of each publication period |
of import quantity of goods subject to modification | of import quantity of goods subject to modification (hereinafter in this paragraph referred to as “the first import quantity”) | |
on or before the last day of the month following that each month | on or before the day on which five days (the public holidays of administrative organs (i.e., the days set forth in the items of paragraph (1) of Article 1 (Public holidays of administrative organs) of the Act on Public Holidays of Administrative Organs (Act No.91 of 1987)) are not included; hereinafter in this paragraph the same applies) elapse from that day, and with respect to import quantity of goods subject to modification during the period from the first day of each of the quarters of that fiscal year to the last day of each of the publication periods of the quarters (hereinafter in this paragraph referred to as “the second import quantity”), on or before the day on which five days (public holidays of administrative organs are not included) elapse from that day | |
the import quantity | the first import quantity or the second import quantity |
Article 19-11.Rates of duty to be prescribed by Cabinet Order, as provided for in item (iii) of Article 7-9 of the Act are those as specified in each of the following items for the Economic Partnership Agreement as set forth respectively therein:
(i)the Trans-Pacific Comprehensive and Progressive Agreement: the rates of duty prescribed in Annex to that Agreement;
(ii)the Agreement with the European Union: the rates of duty prescribed by that Agreement;
(iii)the Agreement with the United States of America: the rates of duty prescribed by that Agreement;
(iv)the Agreement with the United Kingdom: the rates of duty prescribed by that Agreement.
Article 20.Goods to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 8 of the Act are those as set forth in the following:
(i)hangers, of goods set forth in subheading 3924.90 of the Tariff Schedule;
(ii)goods set forth in subheading 3926.20 or 3926.90 of the Tariff Schedule;
(iii)goods set forth in heading 40.15 of the Tariff Schedule;
(iv)goods set forth in headings 41.04 to 41.07 or 41.12 to 41.14 of the Tariff Schedule;
(v)goods set forth in heading 42.03 of the Tariff Schedule;
(vi)goods set forth in subheading 4205.00-2 of the Tariff Schedule;
(vii)goods set forth in heading 43.04 of the Tariff Schedule;
(viii)goods set forth in subheading 4908.90 of the Tariff Schedule;
(ix)sewing thread, of goods set forth in heading 50.04 of the Tariff Schedule;
(x)goods set forth in heading 50.07 of the Tariff Schedule;
(xi)goods set forth in headings 51.11 to 51.13 of the Tariff Schedule;
(xii)goods set forth in headings 52.04 or 52.08 to 52.12 of the Tariff Schedule;
(xiii)goods set forth in headings 53.09 to 53.11 of the Tariff Schedule;
(xiv)goods set forth in heading 54.01, 54.07 or 54.08 of the Tariff Schedule;
(xv)goods set forth in headings 55.08 or 55.12 to 55.16 of the Tariff Schedule;
(xvi)goods set forth in Chapter 56 of the Tariff Schedule;
(xvii)goods set forth in Chapter 58 of the Tariff Schedule;
(xviii)goods set forth in Chapter 59 of the Tariff Schedule;
(xix)goods set forth in Chapter 60 of the Tariff Schedule;
(xx)goods set forth in Chapter 61 of the Tariff Schedule;
(xxi)goods set forth in Chapter 62 of the Tariff Schedule;
(xxii)safety pins, of goods set forth in subheading 7319.40 of the Tariff Schedule;
(xxiii)goods set forth in subheading 7326.20 of the Tariff Schedule;
(xxiv)goods set forth in subheading 7419.80 of the Tariff Schedule, other than cloth (including endless bands), grill and netting made from copper wire, expanded metal, springs and chains of copper, and parts thereof;
(xxv)goods set forth in heading 83.08 of the Tariff Schedule;
(xxvi)goods set forth in heading 96.06 or 96.07 of the Tariff Schedule;
(xxvii)goods set forth in subheading 3923.21, 3923.29, 4819.40, 4821.10 or 4823.90 of the 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 are those acts as set forth in the following:
(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 performed to such an extent as the raw materials are readily identifiable at the time of importation of products manufactured therefrom);
(iii)alteration or transformation of surface of raw materials by embossing, grinding or other physical processing (excluding processing performed to such an extent as the raw materials are readily identifiable at the time of importation of products manufactured therefrom);
(iv)use of composition leather manufactured from raw materials, as 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 are those as set forth in the following:
(i)hangers, of goods set forth in subheading 3924.90 of the Tariff Schedule;
(ii)goods set forth in subheading 3926.20 or 3926.90 of the Tariff Schedule;
(iii)goods set forth in heading 40.15 of the Tariff Schedule;
(iv)goods set forth in subheading 4203.40 of the Tariff Schedule;
(v)goods set forth in subheading 4823.90-2 of the Tariff Schedule;
(vi)goods set forth in subheading 4908.90 of the Tariff Schedule;
(vii)sewing thread, of goods set forth in heading 50.04 of the Tariff Schedule;
(viii)goods set forth in heading 50.07 of the Tariff Schedule;
(ix)goods set forth in headings 51.11 to 51.13 of the Tariff Schedule;
(x)goods set forth in headings 52.04 or 52.08 to 52.12 of the Tariff Schedule;
(xi)goods set forth in headings 53.09 to 53.11 of the Tariff Schedule;
(xii)goods set forth in heading 54.01, 54.07 or 54.08 of the Tariff Schedule;
(xiii)goods set forth in headings 55.08 or 55.12 to 55.16 of the Tariff Schedule;
(xiv)goods set forth in Chapter 56 of the Tariff Schedule;
(xv)goods set forth in Chapter 57 of the Tariff Schedule;
(xvi)goods set forth in Chapter 58 of the Tariff Schedule;
(xvii)goods set forth in Chapter 59 of the Tariff Schedule;
(xviii)goods set forth in Chapter 60 of the Tariff Schedule;
(xix)goods set forth in Chapter 61 of the Tariff Schedule;
(xx)goods set forth in Chapter 62 of the Tariff Schedule;
(xxi)goods set forth in Chapter 63 of the Tariff Schedule;
(xxii)safety pins, of goods set forth in subheading 7319.40 of the Tariff Schedule;
(xxiii)goods set forth in subheading 7326.20 of the Tariff Schedule;
(xxiv)goods set forth in subheading 7419.80 of the Tariff Schedule, other than cloth (including endless bands), grill and netting made from copper wire, expanded metal, springs and chains of copper, and parts thereof;
(xxv)goods set forth in heading 83.08 of the Tariff Schedule;
(xxvi)goods set forth in heading 96.06 or 96.07 of the Tariff Schedule;
(xxvii)goods set forth in subheading 3923.21, 3923.29, 4819.40, 4821.10 or 4823.90 of the 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 are those acts of impregnating, coating, covering or laminating of raw materials with plastics, rubber or other substances (excluding processing performed to such an extent as raw materials are readily identifiable at the time of importation of 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 are those as set forth in the following:
(i)goods set forth in heading 39.21 of the Tariff Schedule;
(ii)goods set forth in headings 41.07 or 41.12 to 41.14 of the Tariff Schedule;
(iii)goods set forth in subheading 4205.00-2 of the Tariff Schedule;
(iv)goods set forth in heading 43.02 or 43.04 of the Tariff Schedule;
(v)sewing thread, of goods set forth in heading 50.04 of the Tariff Schedule;
(vi)goods set forth in headings 51.11 to 51.13 of the Tariff Schedule;
(vii)goods set forth in headings 52.08 to 52.12 of the Tariff Schedule;
(viii)goods set forth in heading 54.01, 54.07 or 54.08 of the Tariff Schedule;
(ix)goods set forth in headings 55.08 or 55.12 to 55.16 of the Tariff Schedule;
(x)goods set forth in headings 56.01 to 56.03 or 56.09 of the Tariff Schedule;
(xi)goods set forth in subheading 6406.10 of the Tariff Schedule;
(xii)goods set forth in subheading 6406.90 of the Tariff Schedule, other than outer soles and heels;
(xiii)goods set forth in heading 83.08 of the Tariff Schedule;
(xiv)goods set forth in heading 96.06 or 96.07 of the 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 are those acts as set forth in the following:
(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 performed to such an extent as raw materials are readily identifiable at the time of importation of products manufactured therefrom);
(iii)alteration or transformation of surface of raw materials by embossing, grinding or other physical processing (excluding processing performed to such an extent as raw materials are readily identifiable at the time of importation of products manufactured therefrom);
(iv)use of composition leather manufactured from raw materials, as raw materials or components.
Article 21.The value to be calculated pursuant to the provisions of Cabinet Order as the value equivalent to customs value provided for in paragraph (1) of Article 8 of the Act is 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 106/100 (hereinafter in this Article the value so obtained is referred to as “value equivalent to customs value”), and the reduced amount of customs duty prescribed in that paragraph is the whole amount calculated pursuant to the provisions of that paragraph; provided, however, that if raw materials or components fall under 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 is the amount calculated by multiplying the amount of customs duty of the products provided for in that paragraph (i.e., the amount of customs duty which would be chargeable had the reduction of customs duty prescribed in that paragraph not been granted) by the proportion of the amount obtained by deducting the amount of item (ii) from that of item (i) to the customs value of these products:
(i)the value equivalent to customs value of the raw materials or components;
(ii)the customs value of import goods the customs value of which has been taken as a basis for calculation of the amount of customs duty reduced, exempted, refunded or deducted pursuant to the provisions of Articles 17 to 20 of the Customs Tariff Act with respect to the raw materials or components (if the customs value exceeds the value equivalent to customs value set forth in the preceding item, the custom value is the amount obtained by deducting the excess amount).
Article 22.A person who seeks to export goods for which reduction of customs duty is sought pursuant to the provisions of Article 8 of the Act shall, at the time of their exportation, append to a written export declaration a supplementary note stating the fact 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 these matters confirmed by the Director General of Customs:
(i)the nature and shape of the goods and other necessary matters for identification of the 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 the goods;
(iv)any other relevant matters.
(2)A person who seeks to export the goods referred to in the preceding paragraph shall attach to a written export declaration referred to in that paragraph a document certifying that they are to be exported for processing or assembly; provided, however, that this does not apply if a contract for processing or assembly associated with these goods has not been performed wholly or partly at the time of their exportation.
(3)A person who seeks to export the goods referred to in paragraph (1) shall, at the time of their exportation, affix marks to the goods or take other necessary measures for identification of re-importation of the goods if so directed by the Director General of Customs for identification of their re-importation.
Article 23.A person who seeks reduction of customs duty pursuant to the provisions of Article 8 of the Act shall, at the time of importation of products for which the reduction is sought (or, in the case of specially declared goods, at the time of special declaration), file with the Director General of Customs a written import declaration (or, in the case of specially declared goods, a written special declaration), accompanied by export permit of exported goods provided for in that Article or a customs certificate issued in lieu thereof, a document certifying processing or assembly and a detailed statement containing matters as set forth in the following:
(i)the marks, numbers, descriptions and quantities of the products and exported goods;
(ii)the details of processing or assembly;
(iii)the customs value of the 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 the products and the basis for calculation of the amount;
(v)any other relevant matters.
(2)When, pursuant to the provisions of the proviso to paragraph (2) of the preceding Article, any document certifying that goods are to be exported for processing or assembly referred to in paragraph (2) of that Article has not been attached to a written export declaration referred to in paragraph (1) of that Article, 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 that Article.
(3)In the case referred to in the preceding paragraph, the document certifying processing or assembly referred to in paragraph (1) shall contain the matters as set forth in the following:
(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)other matters prescribed by the Ministry of Finance Order.
(4)A person who seeks reduction of customs duty for specially declared goods pursuant to the provisions of Article 8 of the Act shall append to a written import declaration of the goods a supplementary note stating the fact of seeking reduction of customs duty for the goods pursuant to the provisions of that Article.
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 to a person who seeks approval of the Director General of Customs referred to in paragraph (1) of Article 8 of the Act.
Article 25.Countries to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 8-2 of the Act are those countries which fall under both of the following items (including territories having 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)) and are designated by the Minister of Finance as countries for which the benefit concerning customs duty, as prescribed in paragraph (1) of that Article is appropriate to be granted in consideration of the social and economic situations and other circumstances of these 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 publicized by the International Bank for Reconstruction and Development or in other statistics prescribed by the Ministry of Finance Order (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 not falling under any of the following items for three consecutive years after three consecutive years during which its per-capita income does not fall under both of these items (if the three consecutive years occur two or more times, then the latest three consecutive years):
(a)a country whose income level falls under the level specified by the Minister of Finance in consideration of the income level of high-income countries publicized by the International Bank for Reconstruction and Development;
(b)in the case of a country whose share of exports in the total exports of the world, calculated pursuant to the provisions of the Ministry of Finance Order, is one percent or more, a country whose income level falls under the level specified by the Minister of Finance in consideration of the income level of high- and middle-income countries publicized by the International Bank for Reconstruction and Development;
(ii)a country whose government notifies the Minister of Finance of its desire to receive the benefit concerning customs duty prescribed in paragraph (1) of Article 8-2 of the Act after it has become certain from the statistics publicized by the International Bank for Reconstruction and Development, etc. that the country falls under the preceding item.
(2)The Minister of Finance, if it is found necessary in order to determine, in accordance with the provisions of the preceding paragraph, whether it is appropriate to grant the benefit concerning customs duty prescribed in paragraph (1) of Article 8-2 of the Act, may seek the opinions from the Minister of Foreign Affairs and other Heads of relevant Administrative Organs for reference purposes.
(3)If 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) 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 that Article; the same applies in paragraphs (7) and (8)) (a beneficiary of preferences other than a special beneficiary of preferences is referred to as “ordinary beneficiary of preferences” in the table of the next paragraph)), that beneficiary of preferences, etc. ceases to be a beneficiary of preferences, etc. on the day to be specified by the Minister of Finance within a period not exceeding one year from the day as specified in these items:
(i)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 becomes certain from the statistics publicized by the International Bank for Reconstruction and Development, etc. that it falls under that item;
(ii)a beneficiary of preferences, etc. whose government has notified the Minister of Finance that it does not wish to receive the benefit concerning customs duty prescribed in paragraph (1) of Article 8-2 of the Act: the day on which the Minister of Finance receives the notification;
(iii)a beneficiary of preferences, etc. which is found by the Minister of Finance not appropriate to receive the benefit concerning customs duty prescribed in paragraph (1) of Article 8-2 of the Act in consideration of its social and economic situations or other circumstances: the day on which the Minister of Finance so finds.
(4)Goods to which the benefit concerning customs duty prescribed in paragraph (1) of Article 8-2 of the Act is not granted, as provided for in paragraph (2) of that Article are those goods set forth in the middle column of the following table and the period for which the benefit is not granted to these goods is the period as set forth in the right column of that table:
Item | Goods | Period |
1 | Eligible goods (i.e., goods set forth in the items of paragraph (1) of Article 8-2 of the Act, which are categorized into groups of goods in accordance with the provisions of the Ministry of Finance Order; hereinafter in this table the same applies), if the share of imports of these goods (i.e., the value recorded in the trade statistics as the value of import declaration of imported goods; hereinafter the same applies in this table) in the year two years preceding the year which includes the first day of each fiscal year (hereinafter in this table the year which includes the first day of each fiscal year is referred to as “the year in question”), originating in one of the ordinary beneficiaries of preferences (limited to the beneficiaries whose per-capita income falls, in the year three years preceding the year in question, under item (i)(a) or (i)(b) of paragraph (1) in the statistics of the International Bank for Reconstruction and Development, etc.) in imports of these goods in that year exceeds 25 % and if imports of such goods exceed one billion yen (limited to those originating in the ordinary beneficiary of preferences); provided, however, that the following eligible goods are excluded: | From April 1 of the year in question to March 31 of the year following the year in question |
(i) goods originating in that ordinary beneficiary of preferences, on which the rate of duty applicable on the day on which the international engagement concluded between Japan and that ordinary beneficiary of preferences (limited to an international engagement referred to in the proviso to paragraph (1) of Article 7-3 of the Act, anticipated, in the fiscal year preceding the fiscal year in question, to enter into force for Japan and that ordinary beneficiary of preferences in the fiscal year in question) enters into force for Japan and the day on which that engagement enters into force for that ordinary beneficiary of preferences, whichever is later, is lower than the rate of duty prescribed in the items of paragraph (1) of Article 8-2 of the Act; | ||
(ii) goods for which the WTO rate of duty (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) is free (limited to the case where the WTO rate of duty or the benefit concerning customs duty prescribed in Article 5 of the Customs Tariff Act may be granted to that ordinary beneficiary of preferences). | ||
2 | Eligible goods, if the share of imports of these goods originating in one of the ordinary beneficiaries of preferences during past three years inclusive of the year preceding two years of the year in question in imports of these goods during the past three years exceeds 50 % and if its imports exceed 4.5 billion yen (limited to goods originating in that ordinary beneficiary of preferences); provided, however, that the following goods are excluded: | From April 1 of the year in question to March 31 of the year three years following the year in question or 2031, whichever is earlier |
(i) the eligible goods, if the share of the preferential imports (i.e., the value recorded in the trade statistics as the value of import declaration of goods to which paragraph (1) of Article 8-2 of the Act applies; hereinafter the same applies in this paragraph) of the goods originating in the ordinary beneficiary of preferences during the three years in the preferential imports of all of the eligible goods, originating in that ordinary beneficiary of preferences during the three years exceeds 25 %; | ||
(ii) goods falling under the eligible goods, set forth in item (i) or (ii) of the middle column of item 1. | ||
3 | Goods for which tariff concession is provided under the international engagement (limited to international engagement which has entered into force for two or more ordinary beneficiaries of preferences; hereinafter the same applies in this item) set forth in the items of Article 10-2 and which originate in the ordinary beneficiaries of preferences of the contracting parties to the international engagement (other than Japan) (excluding goods for which the rate of duty applicable under the engagement (if two or more rates of customs duty are prescribed for that ordinary beneficiary of preferences, the lowest rate of duty is applicable and if any measure prescribed in paragraph (1) of Article 7-7 (limited to the provision relating to item (ii)) of the Act is taken, the rate of duty which would be applicable had the 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 during which the tariff concessions prescribed by the international engagement relating to the goods is applicable |
4 | Goods with respect to which the Minister of Finance finds it inappropriate to grant the benefit concerning customs duty prescribed in paragraph (1) of Article 8-2 of the Act in consideration of the international competitiveness of the goods originating in the beneficiary of preferences, etc. and other circumstances (excluding goods set forth in the middle column of items 1 to 3). | The period to be specified by the Minister of Finance according to the circumstances under which the benefit is inappropriate to be granted |
(5)Countries to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 8-2 of the Act are those countries which, in consideration of the social and economic situations or other circumstances of the countries, have been designated by the Minister of Finance as countries for which it is appropriate to grant the benefit concerning preferential tariff prescribed in that paragraph (i.e., preferential tariff provided for in that paragraph; the same applies in the next paragraph and item (iii) of paragraph (7)).
(6)Paragraph (2) applies when, in accordance with the provisions of the preceding paragraph, the Minister of Finance finds it necessary in order to determine whether the benefit concerning preferential tariff prescribed in paragraph (3) of Article 8-2 of the Act is appropriate to be granted.
(7)A special beneficiary of preferences, if it falls under any of the following items, ceases to be a special beneficiary of preferences on the day to be specified by the Minister of Finance within a period not exceeding one year from the day as specified in each of the following items:
(i)a special beneficiary of preferences which falls under item (ii) or (iii) of paragraph (3): the day as specified in each of these items;
(ii)a special beneficiary of preferences which ceases to be a least developed country by the Resolution of the General Assembly of the United Nations: the day of the Resolution;
(iii)a special beneficiary of preferences which, in consideration of its social and economic situations or other circumstances, is found by the Minister of Finance not appropriate to receive the benefit concerning the preferential tariff prescribed in paragraph (3) of Article 8-2 of the Act: the day on which the Minister of Finance so finds.
(8)The Minister of Finance, in the cases set forth in the following items, gives a public notice of the matters specified in these items in the Official Gazette:
(i)when designation of a beneficiary of preferences, etc. as prescribed in paragraph (1) is made: the name of the beneficiary of preferences so designated;
(ii)when a beneficiary of preferences, etc. falls under any of the items of paragraph (3): the name of that beneficiary of preferences and the day to be specified by the Minister of Finance pursuant to the provisions of that paragraph;
(iii)when there are goods set forth in the middle column of each of the items (excluding item 3) of the table of paragraph (4): these goods and the period set forth in the right column of each of the items relating to these goods;
(iv)when designation of a special beneficiary of preferences is made under paragraph (5): the name of the special beneficiary of preferences so designated;
(v)when a special beneficiary of preferences falls under any of the items of the preceding paragraph: the name of the special beneficiary of preferences and the day to be specified by the Minister of Finance pursuant to the provisions of that paragraph.
Article 26.A place of origin provided for in paragraph (1) or (3) of Article 8-2 of the Act means a 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 Ministry of Finance Order as those wholly produced in a single country or territory (i.e., a 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 produced in a single country or territory through processing or manufacturing prescribed by the Ministry of Finance Order as processing or manufacturing resulting in a substantial transformation from the goods used wholly or partly as the raw materials or components other than those set forth in the preceding item.
(2)Application of the preceding paragraph, when products other than those set forth in Appended Table 2 have been produced in a single country or territory, using wholly or partly goods exported from Japan as their raw materials or components, is as provided for in the following:
(i)when the products have been produced, using solely goods exported from Japan or using solely these goods in combination with goods set forth in item (i) of the preceding paragraph as their raw materials or components, the products so produced are deemed to have wholly been produced in that country or territory;
(ii)for the purpose of application of item (ii) of the preceding paragraph in the case other than in the case provided for in the preceding item, goods exported from Japan are deemed to be those set forth in item (i) of that paragraph.
(3)With respect to products exported to Japan from one of the three countries, that is, Indonesia, the Philippines and Vietnam (hereinafter referred to as “the South East Asian Countries” in this paragraph), if they are produced (including production of goods used as raw materials or components for production of the products) in the area extending over two or more countries of the South East Asian Countries (only when these two or more countries include a country from which the products are exported to Japan) (products the origin of which is determined pursuant to the provisions 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, products deemed to originate in the South East Asian Countries are regarded as those originating in the country from which the products are exported to Japan.
Article 27.A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act to goods originating in a beneficiary of preferences, etc. (hereinafter referred to as “originating goods of a beneficiary of preferences”) shall submit to the Director General of Customs a document certifying that they are originating goods of a beneficiary of preferences (hereinafter referred to as “certificate of origin”); provided, however, that this does not apply to goods set forth in the following:
(i)goods the origin of which is found by the Director General of Customs to be readily identifiable from their types or shapes;
(ii)goods the total amount of customs value of which is not more than 200,000 yen (excluding goods falling under those set forth in the preceding item);
(iii)specially declared goods (excluding goods for which the Director General of Customs finds that submission of a certificate of origin is necessary in order to verify whether they are originating goods of a beneficiary of preferences and goods falling under the preceding two items).
(2)The place of origin of goods set forth in item (ii) of the preceding paragraph is to be determined by the Director General of Customs, based on the kinds or trademarks, etc. of the goods or from matters concerning a place of origin indicated in invoices (with respect to postal items, including written customs notices or other documents affixed or attached by addressers to the postal items pursuant to the provisions of international conventions concerning postal items) or other documents related to the goods.
(3)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act to goods set forth in item (iii) of paragraph (1) shall state in a written special declaration the fact of seeking the application and the fact of having obtained a certificate of origin.
(4)Certificates of origin shall be those that are issued, at the time of exportation of goods covered by the certificate (or, if the Director General of Customs finds that there are any special and unavoidable grounds, then within a period after their exportation, deemed reasonable on such grounds), by the customs located in the place of origin, based on a declaration made by an exporter of the goods (if the customs is not authorized to issue a certificate of origin, it shall be issued by other government authorities, chamber of commerce or other equivalent organizations, competent to issue certificates of origin and found by the Director General of Customs to be appropriate).
(5)The form of a certificate of origin is prescribed by the Ministry of Finance Order.
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 covered by the certificate (or, with respect to goods for which application for storage in a warehouse, etc. is filed, at the time of that application; hereinafter the same applies in this Chapter), at the time of inspection provided for in the proviso to paragraph (1) of Article 76 of the Customs Act or otherwise at the time of customs examination of postal items; provided, however, that this does not apply if the Director General of Customs approves that failure in submitting a certificate of origin in time is due to a disaster or for other unavoidable cause or if it is recognized by the Director General of Customs, subject to receiving the approval of the Director General of Customs as provided for in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of that Act with respect to these goods, that the certificate cannot be submitted in time.
Article 29.A certificate of origin ceases to be effective if, on the day of import declaration for goods covered by the certificate (or, in the case of postal items provided for in paragraph (1) of Article 76 (Simplified export or import procedures for postal items) of the Customs Act, on the day of their presentation prescribed in paragraph (3) of that Article), more than one year has elapsed from the day of its issuance; provided, however, that this does not apply if expiry of the period is attributable to a disaster or other unavoidable cause and hence approval is given by the Director General of Customs.
Article 30.A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act for goods which, if paragraph (2) of Article 26 applies, are qualified as originating goods of a beneficiary of preferences, shall, at the time of submission of a certificate of origin of the goods, attach to that certificate a document specifying the descriptions and quantities of goods exported from Japan and used as their raw materials or components, certified by a person who has issued the certificate of origin.
(2)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act for goods set forth in item (iii) of paragraph (1) of Article 27 which, if paragraph (2) of Article 26 applies, are qualified as originating goods of a beneficiary of preferences shall state in a written special declaration to the effect that they are qualified as originating goods of a beneficiary of preferences under paragraph (2) of Article 26.
(3)The preceding two paragraphs apply to a person who seeks application referred to in paragraph (1) of Article 8-2 of the Act for goods which, if paragraph (3) of Article 26 applies, are qualified as originating goods of a beneficiary of preferences. In this case, the term “descriptions and quantities of goods exported from Japan and used as their raw materials or components” in paragraph (1) is deemed to be replaced with “descriptions, quantities, values and countries of production of goods used as raw materials or components for production of the goods in each of the countries of the South East Asian Countries related to the goods, as provided for in paragraph (3) of Article 26, and descriptions, quantities and values of the goods so produced”.
(4)The form of a document to be attached to a certificate of origin, as provided for in paragraph (1) or (3) is prescribed by the Ministry of Finance Order.
Article 31.Paragraph (1) or (3) of Article 8-2 of the Act does not apply to originating goods of a beneficiary of preferences, other than those as set forth in the following:
(i)goods transported directly to Japan from a beneficiary of preferences, etc. which is the place of their origin, without passing through any territory other than the beneficiary of preferences, etc. (hereinafter in this Article the territory is referred to as “non-originating country”);
(ii)goods transported to Japan from a beneficiary of preferences, etc. which 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 that non-originating country for the reason of transportation;
(iii)goods exported from a beneficiary of preferences, etc. which 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 that non-originating country to Japan by a person who exported the goods (limited when transportation of the goods from that non-originating country to Japan is performed in a 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 that non-originating country.
(3)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act for goods set forth in item (ii) or (iii) of paragraph (1) shall, at the time of import declaration for the goods, submit any of the following documents for certifying that the goods fall under those set forth in each of these items; provided, however, that this does not apply to goods the total amount of customs value of which is not more than 200,000 yen or to specially declared goods:
(i)a copy of a through bill of lading covering transportation of the goods from a beneficiary of preferences, etc. which is the place of their origin, to an import port of Japan;
(ii)a certificate issued by the customs or 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)any other document found by the Director General of Customs to be appropriate.
(4)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act for specially declared goods 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 the total amount of customs value of which is not more than 200,000 yen.
(5)The matters set forth in the following shall be stated in the certificate referred to in item (ii) of paragraph (3):
(i)the marks, numbers, descriptions and quantities of the goods;
(ii)the date on which the 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 the vessel, aircraft or vehicle;
(iii)the details of handlings of the goods in a non-originating country where loading or unloading referred to in the preceding item took place.
Article 31-2.Processing or repair to be prescribed by Cabinet Order, as provided for in Article 8-7 of the Act is the processing or repair as specified in each of the following items for the Economic Partnership Agreement as provided for respectively therein:
(i)the Trans-Pacific Comprehensive and Progressive Agreement: operation or process as provided for in item 3(a) or 3(b) of Article 2.6 (Goods re-entered after repair and alteration) of Section B (National treatment and market access for goods) of Chapter 2 (National treatment and market access for goods) of that Agreement;
(ii)the Agreement with the European Union: operation or process provided for in items 4(a) to 4(c) of Article 2.9 (Goods re-entered after repair and alteration) of Section B (National treatment and market access for goods) of Chapter 2 (Trade in goods) of that Agreement;
(iii)the Agreement with the United Kingdom: operation or process provided for in items 4(a) to 4(c) of Article 2.9 (Goods re-entered after repair and alteration) of Section B (National treatment and market access for goods) of Chapter 2 (Trade in goods) of that Agreement.
Article 31-3.Article 22 and Article 23 (excluding items (iii) and (iv) of paragraph (1)) apply to a person who seeks to export goods for which exemption from customs duty is sought pursuant to the provisions of Article 8-7 of the Act and to a person who seeks exemption from the customs duty, respectively.
(2)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 applies to a person who seeks approval of the Director General of Customs referred to in Article 8-7 of the Act.
Article 32.Goods to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 9 of the Act are those as set forth in the following:
(i)milk and cream set forth in subheadings 0402.10-2-(1)-[1] and 0402.21-2-(1) of Appended Table 1 of the Act, used for providing meals to infants, children, pupils or students (in the case of senior high schools, limited to those students attending the evening courses) of kindergartens, elementary schools, junior high schools (including the former course of school for secondary education), schools for compulsory education, senior high schools having evening courses (including the latter course of 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 that 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 Appended Table 1 of the Act, used for manufacture of mixed feeds provided for in paragraph (3) of Article 45;
(iii)whey and modified 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 Appended Table 1 of the Act, 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 Appended Table 1 of the Act, used for manufacture of prepared milk powder or prepared liquid milk for babies and infants;
(v)cheese and curd set forth in subheadings 0406.10, 0406.40 and 0406.90 of Appended Table 1 of the Act;
(vi)maize (corn) set forth in subheading 1005.90-2 of Appended Table 1 of the Act, used for manufacture of corn starch;
(vii)maize (corn) set forth in subheading 1005.90-2 of Appended Table 1 of the Act, used for manufacture of feeds pursuant to the provisions of Article 3;
(viii)maize (corn) set forth in subheading 1005.90-2 of Appended Table 1 of the Act, 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 Appended Table 1 of the Act, used for manufacture of starch sugar, dextrin, dextrin glue, soluble starch, roasted starch or starch glue;
(x)food preparations containing cocoa set forth in subheading 1806.20-2-(2) of Appended Table 1 of the Act;
(xi)tomato puree and tomato paste set forth in subheading 2002.90-2-(1) of Appended Table 1 of the Act, used for manufacture of tomato ketchup and other tomato sauces;
(xii)ethyl alcohol set forth in subheading 2207.10-1-(2)-B of Appended Table 1 of the Act;
(xiii)gasoline set forth in subheadings 2710.12-1-(1)-C and 2710.20-1-(1)-C of Appended Table 1 of the Act;
(xiv)kerosene set forth in subheadings 2710.12-1-(2)-B, 2710.19-1-(1)-B and 2710.20-1-(2)-B of Appended 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 Appended 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 are those as set forth in the following:
(i)milk and cream set forth in subheading 0402.21-1 of the Tariff Schedule (excluding milk and cream imported by the Agriculture and Livestock Industries Corporation within the quantity provided for in paragraph (1) of Article 17 (Importation of designated dairy products, etc.) of the Act on Stabilization of Livestock Farming (Act No. 183 of 1961) and milk and cream imported by that Corporation with the approval of the Minister of Agriculture, Forestry and Fisheries as provided for in paragraph (2) of that Article (referred to as “goods imported by the Corporation” in the next item and item (iii), and item 24 of Appended Table 1), used as raw materials for chocolate;
(ii)whey and modified whey set forth in subheading 0404.10-1 of the Tariff Schedule (excluding goods imported by the Corporation, minerals concentrated whey, whey and modified whey prescribed in subheading 0404.10 of Appended Table of Cabinet Order on Tariff Rate Quota System (Cabinet Order No.153 of 1961) other than minerals concentrated whey, imported within the quantity of whey and modified whey used for manufacture of mixed feeds provided for in Article 1 (referred to as “whey for feeds subject to tariff rate quota” in the next item), whey and modified whey imported within the quantity prescribed in subheadings 0404.10 and 0404.90 of that Table (referred to as “prepared milk powder subject to tariff rate quota or whey for prepared liquid milk” in the next item and item 26 of Appended Table 1) and whey and modified whey to which the benefit of tariff concessions referred to in paragraph (1) of Article 8-6 of the Act is applied), colored in blue (limited to whey and modified whey colored, using the method specified by the Ministry of Agriculture, Forestry and Fisheries Order; the same applies in item (ii) of paragraph (2) of the next Article), unfit for purposes other than for feeding purposes and used for manufacture of mixed feeds which meet the standard requirements prescribed by the Ministry of Finance Order;
(iii)whey and modified whey set forth in subheading 0404.10-1 of the Tariff Schedule (excluding goods imported by the Corporation, minerals concentrated whey and whey for feeds subject to tariff rate quota) and products consisting of natural milk constituents set forth in subheading 0404.90-1 of that Schedule (excluding those within the quantity provided for in subheadings 0401.10, 0401.20, 0401.40, 0401.50, 0403.20, 0403.90, 0404.90, 1806.20, 1806.90, 1901.10, 1901.20, 1901.90, 2101.12, 2101.20, 2106.10 and 2106.90 of Appended Table of the Cabinet Order on Tariff Rate Quota System), used for manufacture of prepared milk powder or prepared liquid milk for babies and infants, other than those containing added sugar and prepared milk powder subject to tariff rate quota or whey for prepared liquid milk;
(iv)fresh cheese and curd set forth in subheading 0406.10 of the Tariff Schedule (excluding fresh cheese and curd a dry matter content of which is, by weight, not exceeding 48% (limited to those chopped not exceeding 4 gram per each, frozen, in immediate packing, of a content exceeding 5 kg)), blue-veined cheese and other cheese containing veins produced by set forth in subheading 0406.40 of that Schedule and other cheese set forth in subheading 0406.90 of that Schedule, other than those within the quantity provided for in subheadings 0406.10, 0406.40 and 0406.90 of Appended Table of the Cabinet Order on Tariff Rate Quota System (referred to as “cheese subject to tariff rate quota” in the next item and item (vi)), used as raw materials for processed cheese;
(v)fresh cheese and curd set forth in subheading 0406.10 of the Tariff Schedule (excluding fresh cheese and curd, a dry matter content of which is, by weight, not exceeding 48% (limited to those chopped not exceeding 4 gram per each, frozen, in immediate packing, of a content exceeding 5 kg), cheese subject to tariff rate quota and cream cheese (limited to rindless cheese, soft, spreadable and unripened, with milk fat content in dry matter, water content in the total weight on fat-free basis and dry matter content in the total weight exceeding respectively the minimum contents specified in the codex standard of cream cheese (CODEX STANDARD 275-1973))), used as raw materials for shred cheese;
(vi)other cheese set forth in subheading 0406.90 of the Tariff Schedule other than cheese subject to tariff rate quota, used as raw materials for shred cheese;
(vii)maize (corn) starch set forth in subheading 1108.12 of the Tariff Schedule, potato starch set forth in subheading 1108.13 of that Schedule, manioc (casaba) starch set forth in subheading 1108.14 of that Schedule, other starch set forth in subheading 1108.19 of that Schedule, other than those within the quantity provided for in subheadings 1108.12, 1108.13, 1108.14, 1108.19, 1108.20, 1901.20 and 1901.90 of Appended Table of the Cabinet Order on Tariff Rate Quota System, used for manufacture of starch sugar, dextrin, dextrin glue, dissolve starch, roasted starch or starch glue;
(viii)other cane sugar set forth in subheading 1701.14-2 of the Tariff Schedule, used for refining (limited to cane sugar containing sucrose, by weight, in dry state, equivalent to a polarimetric reading of less than 99.3°, to be refined as specified by the Ministry of Agriculture, Forestry and Fisheries Order; the same applies in item (iii) of paragraph (2) of the next Article);
(ix)food preparations containing cocoa set forth in subheading 1806.20-2-(2) of the Tariff Schedule other than those within the quantity provided for in subheading 1806.20 of Appended Table of the Cabinet Order on Tariff Rate Quota System, used as raw materials for manufacture of chocolate;
(x)tomato puree and tomato paste set forth in subheading 2002.90-2-(1) of the Tariff Schedule, used for manufacture of tomato ketchup and other tomato sauce.
Article 33.A person who seeks application of reduced rates of duty referred to in paragraph (1) of Article 9 of the Act or application of the benefit of tariff concessions referred to in paragraph (2) of that Article for the goods set forth in the items of paragraph (1) of the preceding Article or in the items of paragraph (2) of that Article shall, at the time of import declaration of these goods (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating the matters as set forth in the following:
(i)the descriptions, specifications, quantities, values and places of origin of the goods;
(ii)the purpose of using the goods and the place where they are to be used (or, in the case of goods set forth in items (i) and (vii) of paragraph (1) of the preceding Article, their purpose and the schedule plan for their use);
(iii)the descriptions and anticipated quantities of products manufactured from the goods (excluding those set forth in items (i), (v) and (vii) of paragraph (1) of the preceding Article and those set forth in items (iv) to (vi) of paragraph (2) of that Article) and the scheduled period for the manufacture.
(2)When the document referred to in the preceding paragraph is submitted, if the goods concerned fall under the following items, a certificate prescribed respectively in each of these items shall be attached to that document:
(i)if the goods are milk and cream set forth in item (i) of paragraph (1) of the preceding Article, used as those for school meals, etc.: a certificate stating that fact, issued by the Minister of Education, Culture, Sports, Science and Technology or the Prime Minister;
(ii)if the goods are whey and modified whey set forth in item (ii) of paragraph (2) of the preceding Article, colored in blue: a certificate stating that fact, issued by the Minister of Agriculture, Forestry and Fisheries;
(iii)if the goods are other cane sugar, used for refining, as set forth in item (viii) of paragraph (2) of the preceding Article: a certificate stating that fact, issued by the Minister of Agriculture, Forestry and Fisheries.
(3)Paragraph (2) of Article 8 applies 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 that Article when application of reduced rates of duty referred to in paragraph (1) of Article 9 of the Act or application of the benefit of tariff concessions referred to in paragraph (2) of that Article is sought for these goods. In this case, the term “a person who uses goods subject to the declaration” in paragraph (2) of Article 8 is deemed to be replaced respectively with “a person who distributes goods subject to the declaration” when the goods are those set forth in item (i) of paragraph (1) of the preceding Article, “a person who uses or sells goods subject to the declaration” when the goods are those set forth in item (ii), (iii) or (ix) of that paragraph or in item (ii) or (vii) of paragraph (2) of that Article and “a person who uses goods subject to the declaration or a person who sells these goods to a person who uses them” when the goods are those set forth in item (vii) of paragraph (1) of that Article.
(4)Articles 9 and 10 apply when the reduced rates of duty referred to in paragraph (1) of Article 9 of the Act or the benefit of tariff concessions referred to in paragraph (2) of that Article is granted to goods set forth in items (iv) to (vi) of paragraph (1) of the preceding Article, to goods set forth in item (viii) of that paragraph other than those used for manufacture of cornflakes, to goods set forth in items (x) to (xv) of that paragraph or to goods set forth in items (i), (iii) to (vi), (ix) and (x) of paragraph (2) of that Article. In this case, the term “and the date on which they were used for that purpose” in item (iv) of Article 9 is deemed to be replaced respectively with “, the date on which they were used for that purpose and the descriptions and quantities of products manufactured therefrom” when the goods are those set forth in items (iv), (v), (viii) and (x) to (xv) of paragraph (1) of the preceding Article or those set forth in items (i), (iii) to (vi), (ix) or (x) of paragraph (2) of that Article and “, the date on which they were used for that purpose, the descriptions and quantities of products manufactured therefrom and the date of sales, names of buyers and quantities sold, of the products” when the goods are those set forth in item (vi) of paragraph (1) of that Article.
(5)Importers of goods set forth in item (i) of paragraph (1) of the preceding Article to which the reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been granted and other persons who distribute the 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 the goods, as provided for in subheading 0402.10-2-(1) of Appended Table 1 of the Act, child welfare institutions provided for in paragraph (1) of Article 65 (Designation of child welfare institutions, etc.) of the Order for Enforcement of Customs Tariff Act, facilities provided for in paragraph (2) of that Article or persons who provide child care services provided for in paragraph (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 persons who are entrusted by schools, etc. to prepare from these goods processed food for use as meals (hereinafter in this paragraph referred to as “processed food prepared for meals”) shall keep books to record these goods and processed food prepared for meals and state therein the matters as set forth in the following; provided, however, that schools, etc. which supply meals are not required to state therein recipients of the distributed meals:
(i)the dates of receipt, the names of suppliers (in the case of importers of the goods, the dates of import permission and the numbers of import permits), the kinds, quantities, values and places of storage of these goods or the processed food prepared for meals which have been received;
(ii)in the case of the distributing organizations and schools, etc., the kinds, quantities, values, dates of distribution, recipients of distributed goods and places of storage, of these goods or the processed food prepared for meals which have been distributed;
(iii)in the case of manufacturers of processed food prepared for meals, the kinds, quantities and values of the goods so used, the descriptions and quantities of processed food prepared for meals, manufactured from the goods and delivered and the dates of the manufacture and delivery.
(6)The Director General of Customs may, if it is found necessary to do so, request importers and other distributing organizations of goods set forth in item (i) of paragraph (1) of the preceding Article, to which reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been granted, schools, etc. which supply meals prepared from the goods and persons who are entrusted by the schools, etc. with preparation of processed food for use as meals from the goods, to submit a written report on the business conducted in connection with the goods.
(7)Importers of goods set forth in item (ii) or (iii) of paragraph (1) of the preceding Article to which reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been granted or importers of goods set forth in item (ii) of paragraph (2) of the preceding Article to which the benefit of tariff concessions referred to in paragraph (2) of Article 9 of the Act have been granted and persons who manufacture mixed feeds from these goods (i.e., feeds provided for in paragraph (3) of Article 45 in the case of goods set forth in item (ii) of paragraph (1) of that Article, or feeds provided for in Article 1 in the case of goods set forth in item (iii) of paragraph (1) or item (ii) of paragraph (2) of the preceding Article; hereinafter the same applies in this paragraph and the next paragraph) shall keep, at their places of business, books stating the matters as set forth in the following:
(i)the dates of receipt, the names of suppliers of the goods received (in the case of importers of these goods, the dates of import permission and numbers of import permits), the specifications, quantities and dates and places of use, of the goods received;
(ii)in the case of manufacturers of mixed feeds, the quantities of the goods used or the descriptions and quantities of other raw materials of the same kind used in combination with the goods and the dates of use, the descriptions and quantities of products and by-products manufactured from the goods, the dates of manufacturing and the descriptions, quantities and destinations of the goods, the products and by-products removed from places of business and the dates of the removal.
(8)The Director General of Customs may, if it is found necessary to do so, request importers of the goods referred to in the preceding paragraph or persons who manufacture mixed feeds from the goods to submit written reports on their business conducted in connection with the goods.
(9)Persons who use goods set forth in item (vii) of paragraph (1) of the preceding Article, to which the reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been granted (hereinafter in this paragraph and paragraph (11) referred to as “users of goods of item (vii)”), persons who sell goods set forth in item (vii) to users of goods of item (vii) (hereinafter in this paragraph and paragraph (11) referred to as “sellers of goods of item (vii)”) and persons who are entrusted by users of goods of item (vii) to manufacture feeds at the joint use facilities referred to in paragraph (1) of Article 3, using the goods transported to the facilities pursuant to the provisions of that 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 matters as set forth in the following:
(i)the dates of receipt, the names of suppliers (in the case of importers, the dates of import permission and numbers of import permits (in the case of specially declared goods, including dates of filing of written special declarations and the numbers of import permits)), the specifications, quantities, values and places of storage, of goods received or feeds manufactured from goods of item (vii) for use at joint use facilities;
(ii)in the case of sellers of goods of item (vii), the dates of sales, names of buyers and types of their business and specifications, quantities and values of the goods sold;
(iii)in the case of persons who manufacture feeds at the joint use facilities, using goods of item (vii) for use at joint use facilities, the quantities of the goods used or the descriptions and quantities of other goods of the same kind used in combination therewith and the dates of use, descriptions, quantities of products and by-products manufactured from goods of item (vii) for use at joint use facilities and the date of 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, 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 duty referred to in paragraph (1) of Article 9 of the Act have been granted and which are used for manufacture of cornflakes (hereinafter in this paragraph and the next paragraph, the person and goods are referred to as “cornflake manufacturer” and “maize for use as raw materials” respectively) and a person 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 places of business, books stating the matters as set forth in the following:
(i)the dates of receipt, the names of suppliers (or, in the case of importers, the dates of import permission and numbers of import permits, values which are taken as a basis for duty assessment and amount of customs duty reduced (in the case of specially declared goods, including the dates of filing of written special declarations and their numbers)), specifications, quantities and dates and places of use, of 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 covered by the entrustment, delivered by the manufacturer of groats of maize), dates of use of the groats and the descriptions and quantities of products manufactured from the groats;
(iii)in the case of a manufacturer of groats of maize, the specifications and quantities of groats manufactured from maize for use as raw materials.
(11)The Director General of Customs may, if it is found necessary to do so, request persons set forth in the following items to submit a written report as specified in each of these items for the category of 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: written reports on the details of use of the goods referred to in that paragraph or on the business conducted in connection with the goods;
(ii)cornflake manufacturers or manufacturers of groats of maize: written reports on the details of use of maize for use as raw materials.
(12)Importers of goods set forth in item (ix) of paragraph (1) of the preceding Article to which the reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been granted or importers of goods set forth in item (vii) of paragraph (2) of the preceding Article to which the benefit of tariff concessions has been granted and persons who manufacture starch sugar, dextrin, 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 places of business, books stating the matters as set forth in the following:
(i)the dates of receipt, the names of suppliers (in the case of importers of the goods, the dates of import permission and numbers of import permits, values which are taken as a basis for duty assessment and amount of customs duty reduced), the specifications, quantities and dates and places of use, of the goods received;
(ii)in the case of manufacturers of starch sugar, etc., the quantities of goods used, the descriptions, quantities and dates of manufacture of products and by-products from the goods, and the descriptions, quantities of the goods, products and by-products removed from the places of business and their destinations and dates of the removal.
(13)The Director General of Customs may, if it is found necessary to do so, request importers of the goods referred to in the preceding paragraph or persons who manufacture starch sugar, etc. from the goods to submit written reports on their business conducted in connection with the goods.
(14)Importers of goods set forth in item (viii) of paragraph (2) of the preceding Article to which the benefits of tariff concessions referred to in paragraph (2) of Article 9 of the Act have been granted and persons who use the goods for refining shall keep, at their places of business, books stating the matters as set forth in the following:
(i)the dates of receipt, the names of suppliers (in the case of importers of the goods, the dates of import permission and numbers of import permits), the specifications, quantities, dates and places of use (if the places of storage are different from the places of use, including the places of storage) of the goods received;
(ii)in the case of persons who use the goods for refining, the matters as set forth in the following:
(a)the quantities of the goods used or the descriptions and quantities of other raw materials of the same kind used in combination with the goods and the dates of use of the goods;
(b)the descriptions and quantities of products and by-products manufactured from the goods and the date of manufacture;
(c)the descriptions and quantities of the goods, products and by-products removed from the place of business and their destinations and dates of their removal.
(15)The Director General of Customs may, if it is found necessary to do so, request importers of the goods referred to in the preceding paragraph or persons who use the goods for refining to submit written reports on their business conducted in connection with the goods.
Article 33-2.Feeds to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 9-2 of the Act are mixed feeds or feeds consisting of a single raw material, unfit for purposes other than for feeding and meet the standard requirements prescribed by the Ministry of Finance Order.
Article 33-3.If the proportion of the quantity of feeds to that of raw materials set forth in the items of paragraph (1) of Article 9-2 of the Act is below the level deemed to be reasonable in consideration of the manufacturing method, equipment in the factory and other circumstances, the quantity of raw materials corresponding to the shortfall is deemed not to have been used for the manufacturing provided for in these items.
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 the factory a written application stating the matters as set forth in the following:
(i)the name, location, structure and total floor space of the factory;
(ii)the period of approval, sought for the factory;
(iii)the descriptions of raw materials sought to be used in the factory under the benefit of tariff concessions prescribed in paragraph (1) of Article 9-2 of the Act;
(iv)the means and plan of manufacturing sought to be performed in the factory, using the 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 the approval is sought and its vicinity; provided, however, that if the Director General of Customs finds that the plan or drawing is not necessary to be accompanied, the plan or drawing may be omitted.
Article 33-5.A person who seeks the benefit of tariff concessions pursuant to the provisions of paragraph (1) of Article 9-2 of the Act shall, at the time of import declaration of raw materials for which the benefit is sought (or, in the case of specially declared goods, at the time of special declaration), submit to the Director General of Customs a document stating the descriptions and quantities of the 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 the raw materials are stored and the period required for manufacturing.
(2)Import declaration of the 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.
Article 33-6.A person who seeks approval of the Director General of Customs pursuant to the provisions of paragraph (4) of Article 9-2 of the Act shall, before using raw materials for manufacture (i.e., the raw materials for manufacture provided for in that 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 the other raw materials with the Director General of Customs having jurisdiction over the location of the manufacturing factory where the other raw materials are to be used.
(2)If the Director General of Customs finds 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 in consideration of the nature of the raw materials for manufacture and the other raw materials of the same kind, the manufacturing process and other circumstances, the written application may be filed in a single consolidated form, covering the whole manufacturing performed within a certain period. In this case, if the Director General of Customs finds that any of the matters specified in that paragraph are unnecessary to be stated, the matters found unnecessary may be omitted.
Article 33-7.The notification prescribed in paragraph (5) of Article 9-2 of the Act shall be issued in writing, stating the matters as set forth in the following, 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 the customs which has given import permission, the date of the permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iii)when the raw materials for manufacture referred to in the preceding item have been used in combination with other raw materials of the same kind, the descriptions and quantities of the other raw materials and the date on which approval prescribed in paragraph (4) of Article 9-2 of the Act was given for use of the other raw materials;
(iv)the name and location of the manufacturing factory.
(2)If a person who manufactures products, using raw materials for manufacture has manufactured products at the manufacturing factory which has been designated, at the time of approval of the manufacturing factory provided for in paragraph (1) of that Article, by the Director General of Customs as a factory where necessary inspection of products is to be conducted upon receipt of a notification prescribed in paragraph (5) of Article 9-2 of the Act in consideration of the kinds of raw materials used and the kinds of products manufactured therefrom, the means and period of manufacturing and other circumstances, the products shall be inspected upon receipt of the notification and if the person has manufactured products at other factory, the products shall be inspected at the time when the Director General of Customs finds necessary.
(3)When inspection has been conducted upon receipt of the notification prescribed in paragraph (5) of Article 9-2 of the Act, the customs shall deliver a written result of products inspection to a person who has issued the notification.
Article 33-8.A person who seeks the 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 matters as set forth in the following with the Director General of Customs having jurisdiction over the location where raw materials for manufacture for which the approval is sought are stored:
(i)the descriptions, quantities and values of the raw materials for manufacture;
(ii)the name of the customs which has given import permission of the raw materials for manufacture, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iii)the purposes of using the raw materials for manufacture for which the benefit of tariff concessions has been granted and the place where they are stored;
(iv)the reason for seeking approval.
Article 33-9.A person who has been granted the benefit of tariff concessions pursuant to the provisions of paragraph (1) of Article 9-2 of the Act (including a person to whom raw materials for manufacture covered by the written notification referred to in the next Article have been transferred; hereinafter the same applies in this Chapter) shall, if the raw materials for manufacture or products manufactured therefrom were lost due to a disaster or for other unavoidable cause within a period specified in that paragraph, file without delay with the Director General of Customs having jurisdiction over the location where the raw materials or products were stored a written notification stating the descriptions and quantities of the raw materials or products lost, the name of the customs which has given import permission of the raw materials, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number) and the date and place of, and the cause of their loss; provided, however, that this does not apply if the products were lost after having undergone inspection provided for in paragraph (5) of Article 9-2 of the Act.
(2)A person who seeks approval of destruction provided for in the proviso to paragraph (7) of Article 9-2 of the Act, shall file with the Director General of Customs having jurisdiction over the location where the raw materials for manufacture or products for which the approval is sought are stored a written application stating the descriptions and quantities of the raw materials for manufacture or products to be destroyed, the place where they are stored, the name of the customs which has given import permission of the raw materials for manufacture, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number) and the date and time of, the means of, and the reason for the destruction.
(3)A person seeking reduction of customs duty pursuant to the provisions of paragraph (1) of Article 10 (Reduction, or refund of customs duty due to deterioration, damage, etc.) of the Customs Tariff Act, as applied pursuant to the proviso to paragraph (7) of Article 9-2 of the Act shall, before using the raw materials or products for which the reduction is sought for purposes other than for manufacturing as specified in the items of paragraph (1) of Article 9-2 of the Act or transferring the raw materials or products for use for purposes other than for those specified in these items, file with the Director General of Customs having jurisdiction over the place where the raw materials or products are stored a written application stating, in addition to the matters set forth in the items of paragraph (1) of Article 3 (Procedures for reduction of customs duty due to deterioration or damage) of the Order for Enforcement of the Customs Tariff Act, the place where the raw materials or products are stored, the name of the customs which has given import permission of the raw materials, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number), and shall have the raw materials or products inspected by the customs.
Article 33-10.A person who has been granted the benefit of tariff concessions pursuant to the provisions of paragraph (1) of Article 9-2 of the Act shall, if the person seeks to transfer, within the period specified in that paragraph, the raw materials for manufacture to which the benefit has been granted for use for the manufacturing specified in the items of that paragraph at other manufacturing factory approved by the Director General of Customs pursuant to the provisions of that paragraph, submit in advance a written notification stating the matters set forth in the following, signed jointly by a person to whom the raw materials are to be transferred, to the Director General of Customs having jurisdiction over the place where the raw materials are stored:
(i)the addresses and names of the transferor and transferee;
(ii)the descriptions and quantities of the raw materials for manufacture and the amount equivalent to the difference between the amount of customs duty calculated using the rate of duty which is not conditioned on the use of the raw materials as raw materials for manufacture of feeds under the supervision of the customs and the amount of customs duty calculated using the rate of duty applicable under the benefit of tariff concessions provided for in paragraph (1) of Article 9-2 of the Act;
(iii)the name of the customs which has given import permission of the raw materials for manufacture, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iv)the place where the raw materials are stored;
(v)the name and location of a manufacturing factory to which the raw materials are to be transferred;
(vi)the reason for transfer.
Article 33-11.A person who has been granted the benefit of tariff concessions pursuant to the provisions of paragraph (1) of Article 9-2 of the Act shall keep books at each manufacturing factory and state therein the matters as set forth in the following:
(i)the descriptions and quantities of raw materials for manufacture brought into the manufacturing factory, the date on which they were brought, the name of the customs which has given import permission, the date of permission and the number of import permit (in the case of specially declared goods, including the date of filing of a 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 undergone inspection prescribed in paragraph (5) of Article 9-2 of the Act, and the date of the inspection;
(v)the descriptions and quantities of raw materials for manufacture and products or by-products, brought out of the manufacturing factory, and the place to which, and date on which they were so brought;
(vi)the descriptions and quantities of raw materials for manufacture and products or by-products which have been lost in the manufacturing factory or destroyed, if any and the date and place of, and the cause of their loss or destruction.
(2)If the Director General of Customs finds that the matters set forth in the items of the preceding paragraph are not necessary to be stated in consideration of the quantity of raw materials for manufacture, the period of manufacture and other circumstances, the matters found unnecessary may be omitted.
Article 34.A person who seeks the approval of the Director General of Customs referred to in the proviso to Article 10 of the Act shall file a written application stating the matters set forth in the following with the Director General of Customs having jurisdiction over the place where goods for which the approval is sought are stored:
(i)the descriptions, models, quantities and values of the goods;
(ii)the name of the customs which has given import permission of the goods, the date of import permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iii)the purpose of using goods to which duty reduction, benefit of tariff concessions or duty exemption has been granted and the place where they are used;
(iv)the reason for seeking approval.
(2)When the Director General of Customs gives the approval referred to in the proviso to Article 10 of the Act, the Director General of Customs may, if it is particularly necessary to do so, designate a place where goods for which the approval is sought are to be confirmed.
Article 35.A person who seeks reduction of customs duty pursuant to the provisions 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 matters set forth in the following with the Director General of Customs referred to in paragraph (1) of the preceding Article and have these goods inspected by the customs:
(i)the descriptions and quantities of the goods;
(ii)the name of the customs which has given import permission of the goods, the date of import permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iii)the cause and extent of the deterioration or damage;
(iv)the amount of customs duty sought to be reduced and the basis for calculation of the amount.
Article 36.If goods to which exemption from customs duty has been granted pursuant to the provisions of Article 4 of the Act or to which reduced rates of duty referred to in paragraph (1) of Article 9 of the Act or the benefit of tariff concessions referred to in paragraph (2) of that Article has been granted were lost within two years from the date of their import permission, a person who used the goods shall immediately submit a written notification stating the matters set forth in the following 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 the customs which has given import permission of the goods, the date of import permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iii)the date and place of, and the cause of loss.
(2)If a person provided for in the preceding paragraph seeks to destroy the goods referred to in that paragraph within two years from the date of their import permission for any unavoidable reason, a person who uses the goods shall in advance submit a written notification, stating the matters set forth in the following to the Director General of Customs having jurisdiction over the place where the goods are stored:
(i)the descriptions, quantities and values of the goods;
(ii)the name of the customs which has given import permission of the goods, the date of import permission and the number of import permit (in the case of specially declared goods, including the date of filing of a written special declaration and its number);
(iii)the place where the goods are stored;
(iv)the date and time of, the means of, and the reason for destruction.
Article 37.Article 61-2 (Designation, etc. of cases in which duty-reduced or duty-exempt goods may be used for purposes other than for those intended) of the Order for Enforcement of the Customs Tariff Act applies to the case in which application of paragraph (1) of Article 20-3 (Use of duty-reduced or duty-exempt goods for purposes other than for those intended) of the Customs Tariff Act, as applied pursuant to Article 12 of the Act is sought.
Article 37-2.A person who seeks to request the decision prescribed in paragraph (1) of Article 12-3 of the Act shall file with the Director General of Customs a written request for official assessment decision, stating the matters as set forth in the following:
(i)the date of import declaration of the goods covered by the request for decision and the number of a written import declaration or the date on which a written notice of official assessment decision referred to in paragraph (4) of Article 8 (Official assessment decision) of the Customs Act or a written notice of duty payment referred to in paragraph (2) of Article 9-3 (Notice of duty payment) of that Act was issued and their numbers (excluding the case where customs officials delivers, pursuant to the provisions of the proviso to paragraph (4) of Article 8 of that Act or the proviso to paragraph (2) of Article 9-3 of that Act, a notice of decision or notice of duty payment orally);
(ii)the marks, numbers, descriptions, quantities and values of the goods covered by that request;
(iii)the reason for requesting the decision;
(iv)any other relevant matters.
(2)In the case referred to in the preceding paragraph, if there are any documents which substantiate the reason for requesting the decision, such documents shall be attached to the written request for official assessment decision, and if there are, among the matters stated in the documents to be attached to the written import declaration related to that request, in the documents to be submitted at the time of import declaration or in the documents to be submitted at the time of inspection referred to in the proviso to paragraph (1) of Article 76 (Simplified export or import procedures for postal items) of the Customs Act or otherwise at the time of customs examination of postal items, any matters related to that request, any documents in which these matters are stated shall be attached.
Article 38.Products to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 13 of the Act are those products manufactured from foreign goods falling under those as set forth in the following:
(i)goods set forth in subheadings 0102.29, 0102.90-2, 0103.91 and 0103.92 of the Tariff Schedule;
(ii)goods set forth in headings 02.01 and 02.02 of the Tariff Schedule, other than those used for manufacture of goods set forth in subheading 1602.50-2-(2)-B-(d)-a of that Schedule (limited to those seasoned or flavored with goods of subheading 2103.10 of that 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 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, 0305.51, 0305.59-2-(1), 0305.61 to 0305.63, 0307.21, 0307.22, 0307.29-2, 0307.71-1, 0307.72-1, 0307.79-2-(1) and 0309.10 of the Tariff Schedule;
(v)hard roes of Tara ( and .) set forth in subheadings 0302.91-1 and 0305.20-3 of the Tariff Schedule;
(vi)Tara ( and ) set forth in subheadings 0305.32 and 0305.53 of the Tariff Schedule;
(vii)Nishin (.), Buri (.), Saba (.), Iwashi (., . and .), Aji (. and .) and Sanma (.) set forth in subheading 0305.39-2 of the Tariff Schedule;
(viii)Nishin ( and ), Iwashi ( and ), Saba (and), Aji ( or) and Sanma set forth in subheading 0305.54 of the Tariff Schedule;
(ix)Nishin (), Tara ( or ), Buri (), Saba (.), Iwashi ( or ), Aji (or ) and Sanma (.) set forth in subheading 0305.69-2 of the Tariff Schedule;
(x)Nishin (), Tara ( or ), Buri (), Saba (.), Iwashi (and .), Aji (and.) and Sanma () set forth in subheadings 0305.72-2-(2)-B and -(3)-B, and subheadings 0305.79-2-(2)-B and -(3)-B of the Tariff Schedule;
(xi)goods set forth in subheadings 0307.42, 0307.43 and 0307.49-2 of the Tariff Schedule, other than Mongoika;
(xii)Scallops set forth in subheadings 0307.91, 0307.92 and 0307.99-2 of the 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, 0403.20-1, 0403.90-1, 0404.10-1, and 0404.90-1, heading 04.05, subheadings 0406.10, 0406.40 and 0406.90 of the 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 Tariff Schedule;
(xv)goods set forth in headings 10.01 and 10.03 of the Tariff Schedule to which paragraph (1) of Article 9-2 of the Act does not apply and goods set forth in heading 10.06 and subheading 1008.60-2 of that Schedule;
(xvi)goods set forth in subheading 1005.90-2 of the 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 11.01, 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 11.07 and 11.08 of the Tariff Schedule;
(xviii)goods set forth in heading 12.02, subheadings 1212.21-1 and -2 and 1212.99-1 of the Tariff Schedule;
(xix)goods set forth in subheading 1212.21-3 of the Tariff Schedule, other than Hijiki () and Wakame ();
(xx)goods set forth in subheadings 1602.41, 1602.42, 1602.49-2 and 1602.50-2-(2)-B-(d)-c of the Tariff Schedule;
(xxi)goods set forth in heading 17.01, 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 Tariff Schedule;
(xxii)centrifuged sugar set forth in subheading 1702.90-1 of the 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 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 Tariff Schedule;
(xxvi)goods set forth in subheadings 2002.90-2-(1) and 2008.20-1-(1) and -2-(1) of the Tariff Schedule;
(xxvii)goods set forth in subheading 2008.99-2-(2)-B-(d) of the Tariff Schedule, other than Hijiki ();
(xxxviii)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 Tariff Schedule;
(xxix)goods made from centrifuged sugar, set forth in subheading 2106.90-2-(2)-A of the Tariff Schedule;
(xxx)goods set forth in headings 41.01 to 41.03 of the Tariff Schedule (excluding raw hides and skins, with the hair on, of camels (including dromedaries)), other than those not undergone any tanning process;
(xxxi)goods set forth in headings 41.04 to 41.07 and 41.12 to 41.14 of the Tariff Schedule;
(xxxii)goods set forth in subheading 4205.00-2 of the Tariff Schedule;
(xxxiii)goods set forth in heading 50.01 and subheading 5002.00-2 of the Tariff Schedule;
(xxxiv)goods set forth in heading 64.06 of the Tariff Schedule;
(xxxv)goods set forth in subheading 9401.99-1 of the Tariff Schedule.
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 matters as set forth in the following:
(i)the address and name of the person;
(ii)the name of the shop for sale of articles 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 that paragraph (the sale of articles herein includes delivery of articles to specified passengers) (the shop herein is referred to as “designated shop” in the next item and in Article 42);
(iii)the date of the permission referred to in paragraph (1) of Article 42 (Permission of a customs warehouse) of the Customs Act for a designated shop and the number of permit (or, in the case of a premise deemed to have been given the permission referred to in paragraph (1) of Article 42 of that Act, pursuant to the provisions of paragraph (2) of Article 50 (Special provisions for permission of a customs warehouse) of that Act,, the date of issuing the notification referred to in paragraph (1) of Article 50 of that Act);
(iv)means of disseminating information on procedures required when the specified passengers seek the application of paragraph (1) of Article 14 of the Act and on other matters concerning application of that Article;
(v)the arrangements necessary for providing advice, consultation, information and other support when asked for advice or consulted by 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”), if there is any change in the matters set forth in the items of the preceding paragraph, shall submit a written notification stating that fact to the Director General of Okinawa District Customs without delay.
Article 40.The amount to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 14 of the Act is 200,000 yen.
Article 41.A specified passenger who seeks duty exemption pursuant to the provisions of paragraph (1) of Article 14 of the Act shall, in a written import declaration of goods for which the duty exemption is sought, state the fact of seeking duty exemption, the flight number of aircraft which the passenger intends to take or the name of a vessel which the passenger intends to board, in order to depart from the district provided for in that paragraph and the total value of goods exempted, at the time of departure, from customs duty, as prescribed in that paragraph.
(2)The 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 the goods were purchased from an approved retailer at the passenger terminal facilities, etc. or special sales facilities, as provided for in Article 26 (Exemption from customs duty when passengers depart from the district, bringing with them import goods) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) or through the means of using information communications technology provided for in that Article (when goods were purchased at the special sales facilities or through such means, including the fact that the goods were delivered at the passenger terminal facilities, etc.).
(3)When a written import declaration referred to in paragraph (1) has been filed, the customs may, if it is found necessary to do so, have a specified passenger present the boarding pass for an aircraft or boat ticket of a vessel referred to in that paragraph.
Article 42.When an approved retailer is requested by any specified passenger to provide documents which certify the sale or delivery of goods to that passenger at a designated shop, the retailer shall deliver documents stating the matters as set forth in the following:
(i)the name and address of the approved retailer;
(ii)the matters specified in the following for the case as set forth respectively therein:
(a)when the goods were sold at the passenger terminal facilities, etc. provided for in Article 26 (Exemption from customs duty when passengers depart from the district, bringing with them import goods) of the Act on Special Measures for the Promotion and Development of Okinawa: the name of the designated shop where the goods were sold;
(b)when the goods were sold at the special sales facilities provided for in Article 26 of the Act on Special Measures for the Promotion and Development of Okinawa and the goods were delivered at the passenger terminal facilities, etc.: the name of the designated shop where the goods were sold and where the goods were delivered;
(c)when the goods were sold through the means using information communications technology provided for in Article 26 of the Act on Special Measures for the Promotion and Development of Okinawa and the goods were delivered at the passenger terminal facilities, etc.: the fact that the goods were sold through such means and the name of the designated shop where the goods were delivered;
(iii)the descriptions, quantities and prices of goods sold and the date of the sale;
(iv)any other relevant matters.
Article 43.When the Director General of Okinawa District Customs has revoked the approval referred to in paragraph (1) of that Article pursuant to the provisions of paragraph (3) of Article 14 of the Act, the Director General of Okinawa District Customs shall notify a person who has obtained the approval of that fact and the reason therefor in writing.
Article 44.Chapter 9 (Investigation and Disposition of Criminal Cases) of the Order for Enforcement of the Customs Act applies to investigation and disposition of criminal cases referred to in Articles 16 to 18 of the Act.
Article 45.Child welfare institutions to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of Appended Table 1 of the Act and subheading 0402.10-2-(1) of Appended Table 1-3 of the Act are those 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.
(2)Facilities to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of Appended Table 1 of the Act and subheading 0402.10-2-(1) of Appended Table 1-3 of the Act are those 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 Appended Table 1 of the Act and subheading 0402.10-2-(1) of Appended Table 1-3 of the Act are those mixed feeds unfit for use other than for animal feeding and meet the standard requirements prescribed by the Ministry of Finance Order.