Latest Revision: Cabinet Order No. 128 of March 31, 2020
Order for Enforcement of the Temporary Tariff Measures Act
(Designation of mixed feeds)
Article 1.Mixed feeds to be prescribed by Cabinet Order, as provided for in subheadings 0404.10-1-(1)-[2]-[ii]-1 and -1-(1)-[2]-[ii]-2 and 0404.10-1-(2)-[2]-[ii]-1 and -1-(2)-[2]-[ii]-2, of Appended Table 1 of the Temporary Tariff Measures Act (hereinafter referred to as “the Act”) shall be those feeds which are unsuitable for use other than for animal feeding and meet the standards prescribed by the Ordinance of the Ministry of Finance.
(Certification method pertaining to wheat, etc. and rice, etc.)
Article 2.Certification referred to in subheadings 1001.11, 1001.19, 1001.91, 1001.99, 1003.10, 1003.90, 1008.60-2, 1101.00, 1102.90-1 and -2, 1103.11, 1103.19-1 and -2, 1103.20-1, -4 and -5, 1104.19-1-(1), -1-(2) and -3, 1104.29-1-(1), -1-(2) and -3, 1108.11, 1901.20-1-(2)-B, -1-(2)-C and -1-(2)-D-(a), 1901.90-1-(2)-B, -1-(2)-C and -1-(2)-D-(a), 1904.10-2-(2) and -2-(3), 1904.20-2-(2) and -2-(3), 1904.30, 1904.90-2 and -3 and 2106.90-2-(1)-B-(a) and -2-(1)-B-(b) of Appended Table 1 of the Act shall be made by submitting a certificate issued by the Minister of Agriculture, Forestry and Fisheries to the Director General of Customs at the time of import declaration of goods pertaining to such certification.
(2)Certification referred to in subheadings 1006.10, 1006.20, 1006.30, 1006.40, 1102.90-3, 1103.19-4, 1103.20-3-(2), 1104.19-2-(2), 1104.29-2, 1901.20-1-(2)-A and -1-(3), 1901.90-1-(2)-A and -1-(3)-[2], 1904.10-2-(1), 1904.20-2-(1), 1904.90-1-[2] and 2106. 90-2-(1)-A, of Appended Table 1 of the Act shall be made by submitting a certificate issued by the Minister of Agriculture, Forestry and Fisheries to the Director General of Customs at the time of import declaration of goods pertaining to such certification.
(3)Procedures for application for delivery of certificates referred to in the preceding two paragraphs and other necessary matters for their issuance shall be prescribed by the Ordinance of the Ministry of Agriculture, Forestry and Fisheries.
(Designation of maize (corn) used for feeding purposes)
Article 3.The good used for feeding purposes pursuant to the provision of Cabinet Order, as provided for in subheading 1005.90-2 of Appended Table 1 of the Act shall be 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)Joint use facilities referred to in the preceding paragraph shall be those facilities which, pursuant to the provision of the Ordinance of the Ministry of Finance, have been verified by the Director General of Customs as facilities meeting all of the following requirements:
(i)that they have been established by an agricultural producers’ cooperative corporation;
(ii)that the agricultural producers’ cooperative corporation which has established such facilities manufactures animal feeds for use by its members under entrustment from its members;
(iii)that any feeds other than those provided for in the preceding item are not manufactured;
(iv)such other requirements as may be prescribed by the Ordinance of the Ministry of Finance.
(Designation of rice equivalent to rice provided by the Government as a loan)
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 shall be 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.
(Certification method of ethyl alcohol (ethanol), etc. to which duty-free treatment is applied)
Article 4.Certification referred to in subheadings 2207.10-1-(2)-B, 2909.19 and 3901.10-1 of Appended Table 1 of the Act shall be made by submitting a certificate issued by the Minister of Economy, Trade and Industry to the Director General of Customs at the time of import declaration of goods pertaining to such certification (in the case of goods pertaining to a special declaration (i.e., a special declaration provided for in paragraph (2) of Article 7-2 (Special provisions for declaration) of the Customs Act (Act No. 61 of 1954) (hereinafter such goods are referred to as “goods pertaining to a special declaration”); hereinafter the same applies), at the time of special declaration).
(2)Procedures for application for delivery of the certificate referred to in the preceding paragraph and other necessary matters for its issuance shall be prescribed by the Ordinance of the Ministry of Economy, Trade and Industry.
(Designation of petrochemical products pertaining to petroleum spirits to which temporary rates of customs duty apply)
Article 5.Petrochemical products to be prescribed by Cabinet Order, as provided for in subheadings 2710.12-1-(1)-C and 2710.20-1-(1)-C of Appended Table 1 of the Act shall be the following goods:
(i)ethylene, propylene, butylene, butadiene, benzene, toluene, xylene, normal hexane or petroleum resin (with respect to benzene, toluene or xylene, excluding those used as additives to gasoline);
(ii)acetic acid, formic acid, propionic acid, succinic acid, acetone, higher alcohols (provided that the number of carbons constituting one molecule thereof is within the range of 7 to 10 inclusive), butyl alcohol, n-butyl aldehyde, cyclohexane, caprolactam or ammonia.
(Designation of petrochemical products pertaining to kerosene or gas oils to which temporary rates of customs duty apply) 
Article 6.Petrochemical products to be prescribed by Cabinet Order, as provided for in subheadings 2710.12-1-(2)-B-[2] and -1-(3), 2710.19-1-(1)-B-[2] and -1-(2), and 2710.20-1-(2)-B-[2] and -1-(3), of Appended Table 1 of the Act shall be ethylene, propylene, butylene, butadiene, benzene, toluene, xylene or petroleum resin (with respect to benzene, toluene or xylene, excluding those used as additives to gasoline).
(Designation of goods for which customs duty is exempted)
Article 7.Goods to be prescribed by Cabinet Order, as provided for in Article 4 of the Act shall be the following goods:
(i)parts of twin engine airplane (provided that the airplane has two turbojet engines with nominal thrust of 49 kN (kilonewtons) or more each), of tri-turbojet engine airplane or of four-engine airplane;
(ii)in addition to those set forth in the preceding item, goods 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 designated by the Ordinance of the Ministry of Finance;
(iv)satellites and rockets for launching satellites, or parts of rockets for developing such satellites or rockets;
(v)materials of metals or of synthetic resins (including materials containing synthetic resins) used for manufacture of goods used for space development, provided that they are difficult to be manufactured in Japan and are designated by the Ordinance of the Ministry of Finance.
(Procedures for exemption from customs duty on aircraft parts, etc.)
Article 8.A person who seeks, pursuant to the provision of Article 4 of the Act, exemption from customs duty for goods set forth in the items of the preceding Article shall submit to the Director General of Customs a document stating the following matters at the time of import declaration of such goods (or, in the case of goods pertaining to a special declaration, at the time of special declaration):
(i)the descriptions, models, performance, quantities and values of such goods;
(ii)the names of manufacturers of such goods and the places where they are manufactured;
(iii)the purpose of using such goods and the place where they are to be used (or, in the case of materials set forth in item (iii) or (v) of the preceding Article, the purpose of using such materials and the name and location of a factory for which approval is sought).
(2)Import declaration referred to in the preceding paragraph shall be made in the name of a person who uses goods pertaining to such declaration.
(Keeping of books, etc.)
Article 9.A person who uses goods exempted from customs duty pursuant to the provision of Article 4 of the Act for the purpose for which exemption from customs duty has been granted shall keep books at his place of business, recording the following matters; provided, however, that the matters set forth in items (i) to (iii) may be omitted if import permits of such goods (excluding goods pertaining to a special declaration) are kept at his place of business:
(i)the descriptions, models and quantities of such 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 customs office pertaining to import permission, the date of such permission and the number of import permit (in the case of goods pertaining to a special declaration, the date of filing a written special declaration (i.e., a written special declaration provided for in paragraph (1) of Article 7-2 (Special provisions for declaration) of the Customs Act; hereinafter the same applies) and its number shall be included);
(iv)the date on which such goods were brought into the place of business and the date on which they were used for such purpose;
(v)the place where such goods were used.
(Report on details of use)
Article 10.The Director General of Customs may, if it is considered necessary, request any users of goods exempted from customs duty pursuant to the provision of Article 4 of the Act to submit a written report on the details of use of such goods.
(Economic Partnership Agreements)
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 shall be 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 (in paragraphs (3) and (4) of Article 10-4 referred to as “Agreement with the Republic of Chile”);
(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 Vietnam 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 (in paragraphs (3) and (4) of Article 10-4 referred to as “Agreement with the Republic of Peru”);
(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”).
(Verification method of originating goods of Economic Partnership Agreements under the provision thereof)
Article 10-3.Verification of goods to be qualified as originating goods of the Economic Partnership Agreement (i.e., the Economic Partnership Agreement provided for in the proviso to paragraph (1) of Article 7-3 of the Act; hereinafter the same applies) in accordance with the provision of the Agreement, as prescribed in the proviso to paragraph (1) of Article 7-3 of the Act and paragraph (4) of that Article, as applied mutatis mutandis by replacing certain terms pursuant to paragraph (6) of the same Article shall 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) (in the case where the documents fall under the case provided for in item (ii)(b), documents set forth in that item shall be 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 mutatis mutandis 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 shall be read as “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 mutatis mutandis pursuant to Article 61-4 of the Act) or Article 62-10 (Approval for storage of foreign goods, etc.) of the Act is made, such approval; the same applies in the next paragraph)”, respectively.
(The day to be specified by Cabinet Order, pertaining to calculation of import quantity)
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 shall be 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 pertaining to goods set forth in each of the items of Appended Table 1-6 of the Act and originating in that 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.
(2)The day to be specified by Cabinet Order, as provided for in paragraph (4) of Article 7-3 of the Act, as applied mutatis mutandis by replacing certain terms pursuant to paragraph (6) of that Article shall be 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 pertaining to goods set forth in each of the items of Appended Table 1-6 of the Act and originating in that 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.
(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 shall be 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 pertaining to pork, etc. provided for in that paragraph, originating in the Party to the Agreement (in the case where two or more Economic Partnership Agreements set forth in the following enter into force for the Party, the latest day on which such Agreement enters into force for the Party):
(i)the Agreement with the Republic of Chile;
(ii)the Agreement with the Republic of Peru;
(iii)the Trans-Pacific Comprehensive and Progressive Agreement;
(iv)the Agreement with the European Union;
(v)the Agreement with the United States of America.
(4)The day to be specified by Cabinet Order, as provided for in paragraph (4) of Article 7-3 of the Act, as applied mutatis mutandis by replacing certain terms pursuant to paragraph (3) of Article 7-6 shall be 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 pertaining to pork, etc. provided for in paragraph (1) of Article 7-6 of the Act, originating in the Party (in the case where two or more Economic Partnership Agreements set forth in the following enter into force for the Party, the latest day on which such Agreement enters into force for the Party):
(i)the Agreement with the Republic of Chile;
(ii)the Agreement with the Republic of Peru;
(iii)the Trans-Pacific Comprehensive and Progressive Agreement;
(iv)the Agreement with the European Union;
(v)the Agreement with the United States of America.
(Certification method pertaining to wheat, etc. and rice, etc.)
Article 11.Article 2 applies mutatis mutandis to the certification provided for in item (iii) or (iv) of paragraph (2) of Article 7-3 of the Act.
(Designation of rice equivalent to rice provided as a loan by the Government)
Article 12.Article 3-2 applies mutatis mutandis 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.
(Verification method of goods shipped to Japan before trigger day)
Article 13.Verification of the fact that goods were shipped to Japan before the trigger day provided for in item (vi) of paragraph (2) of Article 7-3 of the Act or that 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 shall be conducted on the basis of the matters stated in the bills of lading or other similar documents pertaining to such goods or pork, etc.
(Calculation method of import quantity)
Article 14.The import quantity provided for in paragraph (1) of Article 7-3 of the Act, to be calculated pursuant to the provision of paragraph (7) of that Article shall be the quantity calculated, as the quantity pertaining to 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 of storage of foreign goods) of the Customs Act (including the case where applied mutatis mutandis pursuant to Article 61-4 of that Act) or Article 62-10 (Approval of 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.”) is made, such application for storage of goods in a warehouse, etc., and in the case of postal items provided for in paragraph (1) of Article 76 (Simplified procedures for exportation or importation of postal items) of 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 recorded shall be the quantity obtained by converting the quantity of such goods pursuant to the provision of the Ordinance of the Ministry of Finance; 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 quantity recorded in statistics into trade statistics; provided, however, that in the case where import quantity provided for in paragraph (1) of Article 7-3 of the Act for fiscal year 2020 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 provision of item (vi) of paragraph (2) of the same Article in the fiscal year preceding fiscal year 2020, the quantity recorded in statistics of the goods to which paragraph (1) of that Article was not applied (excluding goods given approval prescribed in paragraph (1) of Article 43-3 of the Customs Act (including the case where applied mutatis mutandis pursuant to Article 61-4 of the Act) or Article 62-10 of that Act (referred to as “approval of 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 1995 and 2019 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 such fiscal years) shall be added to import quantity provided for in paragraph (1) of Article 7-3 of the Act for fiscal year 2020.
(2)The import quantity provided for in paragraph (4) of Article 7-3 of the Act, to be calculated pursuant to the provision of paragraph (7) of that Article shall be the quantity for each of the years provided for in the proviso to paragraph (4) of the same 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 for each of the years shall be the quantity obtained by converting such quantity pursuant to the provision of the Ordinance of the Ministry of Finance; hereinafter the same applies in this paragraph); provided, however, that in cases where there are, 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 such quantity cannot practically be applied for any special circumstances with respect to goods set forth in that Table, originating in the Party to the Agreement, the import quantity shall be the annual quantity 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 applies mutatis mutandis to the case where import quantity provided for in paragraph (4) of Article 7-3 of the Act, as applied mutatis mutandis by replacing certain terms pursuant to paragraph (6) of the same Article are calculated pursuant to the provision 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 month, the import quantity in the month which includes that day, pertaining 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 shall be 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 that Agreement enters into force for that Party.
(Statistics of quantity of domestic consumption)
Article 15.Statistics to be prescribed by Cabinet Order, as provided for in paragraph (7) of Article 7-3 of the Act (including the case where applied mutatis mutandis pursuant to paragraph (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 such statistics as may be prescribed by the Ordinance of the Ministry of Finance.
(Calculation method of quantity of domestic consumption)
Article 16.The quantity of domestic consumption provided for in paragraph (4) of Article 7-3 of the Act, to be calculated pursuant to the provision of paragraph (7) of that Article shall be calculated on the basis of the quantity given in the statistics provided for in the preceding Article and the quantity obtained by making reasonable adjustment to such quantity given in the statistics.
(2)In the case referred to in the preceding paragraph, when the quantity of domestic consumption provided for in paragraph (4) of Article 7-3 of the Act, as applied mutatis mutandis by replacing certain terms pursuant to paragraph (6) of that Article is calculated pursuant to the provision of paragraph (7) of the same Article, if the day to be specified under paragraph (2) of Article 10-4 is the day other than the first day of month, the import quantity pertaining to 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 shall be 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 day on which the Agreement enters into force for that Party.
(Calculation method of trigger threshold price)
Article 17.The price to be calculated pursuant to the provision of Cabinet Order, as provided for in paragraph (1) of Article 7-4 of the Act shall be the price obtained by making reasonable adjustment 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 such goods at the time of exportation from Japan or to the customs value of such goods or similar goods in the year of 1986, 1987 or 1988.
Article 18.(Deleted)
(Calculation method of import quantity, etc. of pork, etc.)
Article 19.Paragraph (1) of Article 14 applies mutatis mutandis to the case where import quantity for the fiscal year concerned 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 to be calculated pursuant to the provision of paragraph (7) of Article 7-3 of the Act, as applied mutatis mutandis 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 such 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 provision of item (vi) of paragraph (2) of the same Article,” in paragraph (1) of Article 14 shall be read as “pork, etc. provided for in paragraph (1) or (2) of Article 7-6 of the Act”, “swine (limited to live swine) set forth in subheading 0103.92 of the Appended Table to the Customs Tariff Act (hereinafter in this paragraph referred to as “live swine”)”, “the quantity pertaining to live swine” and “goods to which paragraph (1) of Article 7-6 was not applied pursuant to the provision of item (i) of paragraph (2) of that Article”, respectively.
(2)The import quantity of pork, etc., to be calculated pursuant to the provision of paragraph (7) of Article 7-3 of the Act, as applied mutatis mutandis 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 concerned, as prescribed in paragraph (1) of Article 7-6 of the Act shall be the annual quantity recorded in the trade statistics (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), the quantity obtained by converting such quantity pertaining to such live swine in accordance with the provision of the Ordinance of the Ministry of Finance; hereinafter the same applies in this paragraph); provided, however, that in cases where 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 such quantity cannot practically be applied for any special circumstances with respect to pork, etc., originating in that Party, the import quantity shall be the quantity obtained by adding annually the quantity recorded in the trade statistics of pork, etc., in a manner equivalent to that used for compiling quantity recorded in statistics into trade statistics (hereinafter referred to as “quantity recorded in statistics” in this paragraph and paragraph (4)).
(3)Paragraph (1) of Article 16 applies mutatis mutandis to the case where the quantity of domestic consumption provided for in paragraph (4) of Article 7-3 of the Act, as applied mutatis mutandis by replacing certain terms pursuant to paragraph (3) of Article 7-6 of the Act is calculated pursuant to the provision of paragraph (7) of Article 7-3 of the Act, as applied mutatis mutandis pursuant to paragraph (4) of Article 7-6 of the Act.
(4)In the case referred to in the preceding three paragraphs, when the day to be specified under paragraph (3) or (4) of Article 10-4 is the day other than the first day of month, the import quantity pertaining to pork, etc., originating in the Party to the Trans-Pacific Comprehensive and Progressive Agreement other than Japan during the month which includes that day shall be 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.
(Goods to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act)
Article 19-2.Goods to be prescribed by Cabinet Order, as provide for in paragraph (1) of Article 7-8 of the Act shall be those goods set forth in the descriptions column of each of the items of Appended Table 1, to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle column of each of the items of that Table; provided, however, that goods set forth in the descriptions columns of items 4 to 13, 38 and 45 of that Table shall, after April 1, 2022, be limited to 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 shall be 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 shall be 399 yen/kilogram; the same applies in items 36, 43 and 50 of Appended Table 1), and goods set forth in the descriptions column of item 45 of that Table shall, after the day on which three years elapse from the first day of fiscal year which includes the day on which the Agreement with the United States of America enters into force (hereinafter referred to as “fiscal year in which the Agreement with the United States of America enters into force”), be limited to those goods the customs value of which is equal to or exceeds the threshold price.
(Import quantity to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act)
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 shall be as set forth in the second column of the following table for the goods as set forth respectively in the first column thereof:
GoodsImport quantity
Goods set forth in the descriptions column of item 1 of Appended Table 1, to which the benefit of tariff concession is applied in accordance with the provision 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 descriptions column of item 3 of Appended Table 1, to which the benefit of tariff concession is applied in accordance with the provision 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 0201 of the Tariff Schedule, originating in Australia)
Goods set forth in the descriptions column of item 2 of Appended Table 1, to which the benefit of tariff concession is applied in accordance with the provision 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 0202 of the Tariff Schedule, originating in Australia)
Beef covered by the Trans-Pacific Comprehensive and Progressive AgreementThe 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 descriptions column of item 47 of Appended Table1, to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle columns thereof (hereinafter in this Table referred to as “whey powder covered by the Agreement with the United States of America”), and for which import declaration is made after April 1 of 2023The aggregate quantity of import quantity of goods set forth in the descriptions column 24 of Appended Table 1, to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle columns thereof and import quantity of whey powder covered by the Agreement with the United States of America
Goods set forth in the descriptions column of item 48 of Appended Table1, to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle columns 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”) and for which import declaration is made after April 1 of 2023The aggregate quantity of import quantity of goods set forth in the descriptions column 25 of Appended Table 1, to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle columns 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 descriptions column of item 50 of Appended Table1, to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle columns thereofThe aggregate quantity of import quantity of goods set forth in the descriptions column 36 of Appended Table 1, to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle columns thereof and import quantity of goods set forth in the descriptions column of item 50 of that Table, to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle columns thereof
(Period to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act)
Article 19-4.The period to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act, pertaining to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement shall be as specified in each of the following items for the case as set forth respectively therein:
(i)in the case where the aggregate import quantity in the fiscal year concerned exceeds, before January 31 of that fiscal year, the threshold import quantity for that fiscal year, pertaining to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement, 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) shall not be included) elapse from the first day of the publication period following the publication period in which such excess occurs (in the case where the day comes between the day following the day on which five days (public holidays of administrative organs shall not be 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 such 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; the same applies in this paragraph and paragraph (2) of this Article, paragraph (1) of Article 19-8 and paragraphs (2) and (3) of Article 19-10.);
(ii)in the case where the aggregate import quantity in the fiscal year concerned exceeds, during February of that fiscal year, the threshold import quantity for that fiscal year, pertaining to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement, as provided for in paragraph (1) of Article 7-8 of the Act: 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 shall not be included) elapse from the first day of the publication period following the publication period in which such excess occurs;
(iii)in the case where the aggregate import quantity in the fiscal year concerned exceeds, during the month March of that fiscal year, the threshold import quantity for that fiscal year, pertaining to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement, as provided for in paragraph (1) of Article 7-8 of the Act: from the trigger day until the day on which 30 days elapse from the day on which five days (public holidays of administrative organs shall not be included) elapse from the first day of the publication period following the publication period in which such excess occurs.
(2)Notwithstanding the preceding paragraph, in cases where, 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, for 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 shall be the period as specified in the following items for the case as set forth respectively therein; provided, however, that in the case where 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 shall be one of the periods specified in these items, whichever is longer, and in the case where 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 shall be 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 shall not be included) elapse from the first day of the publication period following the publication period in which such excess occurs (in the case where the day comes between the day following the day on which five days (public holidays of administrative organs shall not be 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 such 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 concerned;
(ii)in the case set forth in item (ii) of the preceding paragraph: the period from the trigger day until the day on which forty-five days elapse from the day on which five days (public holidays of administrative organs shall not be included) elapse from the first day of the publication period following the publication period in which such 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 thirty days elapse from the day on which five days (public holidays of administrative organs shall not be included) elapse from the first day of the publication period following the publication period in which such excess occurs;
(iv)in the case where the aggregate import quantity in each of the quarters of the fiscal year concerned exceeds the threshold import quantity for the quarter concerned, pertaining to beef covered by the Trans-Pacific Comprehensive and Progressive Agreement, as provided for in paragraph (1) of Article 7-8 of the Act: the period from the trigger day until the day on which ninety days elapse from the day on which five days (public holidays of administrative organs shall not be included) elapse from the first day of the publication period following the publication period in which such excess occurs.
(3)The preceding two paragraphs apply mutatis mutandis to the period to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 7-8 of the Act, pertaining to goods set forth in the descriptions column of item 37 of Appended Table 1 to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle column of that item (hereinafter such goods are referred to as “beef covered by the Agreement with the European Union”) or pertaining to goods set forth in the descriptions column of item 44 of that Table to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle column of that item (hereinafter such goods are referred to as “beef covered by the Agreement with the United States of America). In this case, when applying mutatis mutandis to the period to be prescribed by Cabinet Order, as provided for in the paragraph, pertaining to beef covered by the Agreement with the European Union, the term “the aggregate import quantity” in item (i) of paragraph (1) shall be read as “the import quantity of goods set forth in the descriptions column of item 37 of Appended Table 1 to which the benefit of tariff concession is applied in accordance with to the provision of the Economic Partnership Agreement set forth in the middle column of that item (hereinafter in this paragraph and item (iv) of the next paragraph such goods are referred to as “beef covered by the Agreement with the European Union”)”, the term “the aggregate import quantity” in items (ii) and (iii) of that paragraph and item (iv) of the preceding paragraph shall be read respectively as “the import quantity of beef covered by the Agreement with the European Union”, and when applying mutatis mutandis to the period to be prescribed by Cabinet Order, as provided for in paragraph (1) of that Article, pertaining to beef covered by the Agreement with the United States of America, the term “the aggregate import quantity” in item (i) of paragraph (1) shall be read as “the import quantity of goods set forth in the descriptions column of item 44 of Appended Table 1 to which the benefit of tariff concession is applied in accordance with to the provision of the Economic Partnership Agreement set forth in the middle column of that item (hereinafter in this paragraph and item (iv) of the next paragraph such goods are referred to as “beef covered by the Agreement with the United States of America”)” and the term “aggregate import quantity” in items (ii) and (iii) of that paragraph and item (iv) of the preceding paragraph shall be read as “import quantity of beef covered by the Agreement with the United States of America”.
(The day to be prescribed by Cabinet Order, as provided for in item (ii) of paragraph (1) of Article 7-8 of the Act)
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 shall be 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 concession is applied in accordance with the provision of the Agreement as specified for the category of goods as set forth respectively in the descriptions columns of these items.
(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)
Article 19-6.The 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 shall be 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)アメリカ合衆国協定
(Goods subject to modification to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 7-8 of the Act)
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 shall be 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 they were 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 provision of that Agreement, by the Minister of Agriculture, Forestry and Fisheries that they meet the requirements specified by that Agreement;
(iii)the Agreement with the European Union: beef covered by the Agreement with the European Union or goods set forth in the descriptions column of item 41 of Appended Table 1, to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle column of that item, verified and publicly notified, in accordance with the provision of that Agreement, by the Minister of Agriculture, Forestry and Fisheries that they meet the requirements specified by that Agreement;
(iv)the Agreement with the United States of America: beef and whey covered by the Agreement with the United States of America, verified and publicly notified, in accordance with the provision of that Agreement, by the Minister of Agriculture, Forestry and Fisheries that they meet the requirements specified by that Agreement.
(Calculation method of import quantity of goods subject to modification)
Article 19-8.The main clause of paragraph (1) of Article 14 applies mutatis mutandis 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 to be calculated pursuant to the provision of paragraph (7) of Article 7-3 of the Act, as applied mutatis mutandis pursuant to paragraph (3) of Article 7-8 of the Act. 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 or the Agreement with the United States of America, the term “on a monthly basis” in the main clause of paragraph (1) of Article 14 shall be read as “on a publication period basis”.
(2)In the case referred to in the preceding paragraph, if the import quantity of beef covered by the Agreement with Australia exceeds, in fiscal year preceding the fiscal year concerned (hereinafter referred to as “fiscal year covered by calculation” in this paragraph), the threshold import quantity for that fiscal year pertaining to such beef, as provided for in paragraph (1) of Article 7-8 of the Act, the aggregate quantity of the quantities specified in the following items shall be added to the import quantity of such beef in fiscal year covered by calculation:
(i)the quantity obtained by deducting such threshold import quantity from the import quantity during the period from the first day of fiscal year preceding the fiscal year covered by calculation until the day preceding the day on which the trigger period in that fiscal year, pertaining to beef covered by the Agreement with Australia, as provided for in paragraph (1) of Article 7-8 of the Act commences (the day on which the trigger period commences is referred to as “trigger day” in item (ii)(a)) (in cases where the import quantity of such beef in the fiscal year concerned exceeds, after February 1 of that fiscal year, the threshold import quantity for the same fiscal year pertaining to such beef, as provided for in that paragraph, the last day of that fiscal year);
(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 provision of paragraph (2) of that Article during the fiscal year preceding the fiscal year covered by calculation:
(a)beef for which approval of storage of goods in a warehouse, etc. has been given during the period from the first day of each of the fiscal years between fiscal year 2014 and the fiscal year preceding the fiscal year covered by calculation (for fiscal year 2014, January 15 of fiscal year 2015) until the day preceding the trigger day of each of these fiscal years;
(b)beef for which approval of storage of goods in a warehouse, etc. has been given during the period from the first day of each of the fiscal years (for fiscal year 2014, January 15 of 2015) between fiscal year 2014 and fiscal year prior to the preceding fiscal year covered by calculation, until the last day of each of these fiscal years (limited to the case where the import quantity of beef covered by the Agreement with Australia in each of the fiscal years exceeds, after February 1 of each of the fiscal years, the threshold import quantity pertaining to such 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 mutatis mutandis 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 to be calculated pursuant to the provision of paragraph (7) of Article 7-3 of the Act, as applied mutatis mutandis pursuant to paragraph (3) of Article 7-8 of the Act in the case where the threshold import quantity provided for in paragraph (1) of Article 7-8 of the Act, pertaining to goods set forth in the descriptions column of each of items 4 to 23, 38, 39, 45 and 46 of Annexed Table 1, to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreements set forth in the middle columns of these items is calculated. In this case, when applying mutatis mutandis to import quantity of goods subject to modification in the case where the threshold import quantity pertaining to goods set forth in the descriptions columns of items 4 to 23 of that Table is calculated, the terms “shall be the quantity” and “in this paragraph)” in paragraph (2) of Article 14 shall be read as “shall be the aggregate quantity of the quantity” and “in this paragraph) and the import quantity of each of these years pertaining to originating goods of the Parties other than Japan to the Trans-Pacific Comprehensive and Progressive Agreement (limited to import quantity pertaining to the period preceding the day on which the Agreement enters into force for the Parties)”, respectively, and when applying mutatis mutandis to the import quantity of goods subject to modification in the case where the threshold import quantity pertaining to goods set forth in the descriptions columns of items 38 and 39 of that Table is calculated, the terms “shall be the quantity” and “in this paragraph)” in paragraph (2) of Article 14 shall be read as “shall be the aggregate quantity of the quantity” and “in this paragraph) and the import quantity of each of these years pertaining to originating goods of the European Union (limited to import quantity pertaining to the period preceding the day on which the Agreement with the European Union enters into force)”, respectively, and when applying mutatis mutandis to import quantity of goods subject to modification in the case where the threshold import quantity pertaining to goods set force in the descriptions columns of items 45 and 46 of that Table, the terms “shall be the quantity” and “in this paragraph)” in paragraph (2) of Article 14 shall be read as “shall be the aggregate quantity of the quantity” and “in this paragraph) and the import quantity of each of these years pertaining to originating goods of the United States of America (limited to import quantity pertaining to the period preceding the day on which the Agreement with the United States of America enters into force)”, respectively.
(4)In the case referred to in the preceding paragraph, when 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 month, import quantity pertaining to goods set forth in the descriptions columns of items 4 to 23 of Appended Table 1, originating in the Party to the Agreement during the month which includes the date on which the Agreement enters into force for that Party shall be 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 day on which the Agreement enters into force for that Party.
(Goods subject to modification and the day, to be prescribed by Cabinet Order, as provided for in paragraph (4) of Article 7-8 of the Act)
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 shall be those goods set forth in the descriptions columns of item 26, 42 or 49 of Appended Table 1 to which the benefit of tariff concession is applied in accordance with the provision of the Economic Partnership Agreement set forth in the middle columns in these items and the day to be prescribed by Cabinet Order, as provided for in paragraph (4) of that Article shall be December 1 of the fiscal year concerned.
(Goods subject to modification to be prescribed by Cabinet Order and technical replacement of terms concerning application of paragraph (4) of Article 7-8 of the Act, as provided for in paragraph (5) of that Article)
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 shall be beef covered by the Trans-Pacific Comprehensive and Progressive Agreement, beef covered by the Agreement with the European Union or beef covered by the Agreement with the United States of America.
(2)Technical replacement of terms prescribed in paragraph (5) of Article 7-8 of the Act shall be as shown in the following table:
Provisions of the ActTerms to be replacedTerms to replace
Paragraph (4) of Article 7-8the last day of each monththe last day of each of the publication periods
on or before the last day of the month following such each monthon or before the day on which five days (public holidays of administrative organs (i.e., the holidays 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) shall not be included) elapse from that day
(3)Notwithstanding the provision 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 shall be as shown in the follow table:
Provisions of the ActTerms to be replacedTerms to replace
Paragraph (4) of Article 7-8the last day of each monththe last day of each of the publication periods
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 such each month on or before the last day on which five days (the public holidays of administrative organs (i.e., the holidays 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)) shall not be included) elapse from that day, 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 shall not be included) elapse from that day
such import quantitythe first import quantity or the second import quantity
(Rate of duty to be prescribed by Cabinet Order, as provided for in item (iii) of Article7-9 of the Act)
Article 19-11.Rate of duty to be prescribed by Cabinet Order, as provided for in item (iii) of Article 7-9 of the Act shall be the rate of duty 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 rate of duty as prescribed in Annex to that Agreement;
(ii)the Agreement with the European Union: the rate of duty as prescribed by that Agreement;
(iii)the Agreement with the United States of America: the rate of duty as prescribed by that Agreement.
(Designation, etc. of goods exported for processing or assembly)
Article 20.Goods to be prescribed by Cabinet Order, as provided for in item (i) of paragraph (1) of Article 8 of the Act shall be the following goods:
(i)goods set forth in subheading 3926.20 or 3926.90 of the Tariff Schedule;
(ii)goods set forth in heading 4015 of the Tariff Schedule;
(iii)goods set forth in headings 4104 to 4107 or 4112 to 4114 of the Tariff Schedule;
(iv)goods set forth in heading 4203 of the Tariff Schedule;
(v)goods set forth in subheading 4205.00-2 of the Tariff Schedule;
(vi)goods set forth in heading 4304 of the Tariff Schedule;
(vii)goods set forth in subheading 4908.90 of the Tariff Schedule;
(viii)sewing thread, of goods set forth in heading 5004 of the Tariff Schedule;
(ix)goods set forth in heading 5007 of the Tariff Schedule;
(x)goods set forth in headings 5111 to 5113 of the Tariff Schedule;
(xi)goods set forth in headings 5204 or 5208 to 5212 of the Tariff Schedule;
(xii)goods set forth in headings 5309 to 5311 of the Tariff Schedule;
(xiii)goods set forth in heading 5401, 5407 or 5408 of the Tariff Schedule;
(xiv)goods set forth in headings 5508 or 5512 to 5516 of the Tariff Schedule;
(xv)goods set forth in Chapter 56 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)safety pins, of goods set forth in subheading 7319.40 of the Tariff Schedule;
(xxii)goods set forth in subheading 7326.20 of the Tariff Schedule;
(xxiii)goods set forth in subheading 7419.99 of the Tariff Schedule, other than cloth (including endless bands), grill and netting made from copper wire and expanded metal and springs of copper;
(xxiv)goods set forth in heading 8308 of the Tariff Schedule;
(xxv)goods set forth in headings 9606 or 9607 of the Tariff Schedule;
(xxvi)goods set forth in subheadings 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 shall be the following acts:
(i)tanning of goods used as raw materials (i.e., goods exported from Japan, as provided for in paragraph (1) of Article 8 of the Act; hereinafter the same applies in this Article and in the next Article);
(ii)impregnating, coating, covering or laminating of raw materials with dyes, fats and oils, plastics, rubber or other substances (excluding processing 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 process (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 shall be the following goods:
(i)goods set forth in subheadings 3926.20 or 3926.90 of the Tariff Schedule;
(ii)goods set forth in heading 4015 of the Tariff Schedule;
(iii)goods set forth in subheading 4203.40 of the Tariff Schedule;
(iv)goods set forth in subheading 4823.90-2 of the Tariff Schedule;
(v)goods set forth in subheading 4908.90 of the Tariff Schedule;
(vi)sewing thread, of goods set forth in heading 5004 of the Tariff Schedule;
(vii)goods set forth in heading 5007 of the Tariff Schedule;
(viii)goods set forth in headings 5111 to 5113 of the Tariff Schedule;
(ix)goods set forth in headings 5204 or 5208 to 5212 of the Tariff Schedule;
(x)goods set forth in headings 5309 to 5311 of the Tariff Schedule;
(xi)goods set forth in headings 5401, 5407 or 5408 of the Tariff Schedule;
(xii)goods set forth in headings 5508 or 5512 to 5516 of the Tariff Schedule;
(xiii)goods set forth in Chapter 56 of the Tariff Schedule;
(xiv)goods set forth in Chapter 57 of the Tariff Schedule;
(xv)goods set forth in Chapter 58 of the Tariff Schedule;
(xvi)goods set forth in Chapter 59 of the Tariff Schedule;
(xvii)goods set forth in Chapter 60 of the Tariff Schedule;
(xviii)goods set forth in Chapter 61 of the Tariff Schedule;
(xix)goods set forth in Chapter 62 of the Tariff Schedule;
(xx)goods set forth in Chapter 63 of the Tariff Schedule;
(xxi)safety pins, of goods set forth in subheading 7319.40 of the Tariff Schedule;
(xxii)goods set forth in subheading 7326.20 of the Tariff Schedule;
(xxiii)goods set forth in subheading 7419.99 of the Tariff Schedule, other than cloth (including endless bands), grill and netting made from copper wire and expanded metal and springs of copper;
(xxiv)goods set forth in heading 8308 of the Tariff Schedule;
(xxv)goods set forth in heading 9606 or 9607 of the Tariff Schedule;
(xxvi)goods set forth in subheadings 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 shall be the act 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 shall be the following goods:
(i)goods set forth in heading 3921 of the Tariff Schedule;
(ii)goods set forth in headings 4107 or 4112 to 4114 of the Tariff Schedule;
(iii)goods set forth in subheading 4205.00-2 of the Tariff Schedule;
(iv)goods set forth in headings 4302 or 4304 of the Tariff Schedule;
(v)sewing thread, of goods set forth in heading 5004 of the Tariff Schedule;
(vi)goods set forth in headings 5111 to 5113 of the Tariff Schedule;
(vii)goods set forth in headings 5208 to 5212 of the Tariff Schedule;
(viii)goods set forth in headings 5401, 5407 or 5408 of the Tariff Schedule;
(ix)goods set forth in headings 5508 or 5512 to 5516 of the Tariff Schedule;
(x)goods set forth in headings 5601 to 5603 or 5609 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 8308 of the Tariff Schedule;
(xiv)goods set forth in headings 9606 or 9607 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 shall be the following acts:
(i)tanning of raw materials;
(ii)impregnating, coating, covering or laminating of raw materials with dyes, fats and oils, plastics, rubber or other substances (excluding processing 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 process (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.
(Amount of duty to be reduced for products pertaining to processing or assembly)
Article 21.The value to be calculated pursuant to the provision of Cabinet Order as the value equivalent to customs value provided for in paragraph (1) of Article 8 of the Act shall be the value obtained by multiplying the free-on-board price of raw materials or components at a port of exportation in Japan as provided for in Article 59-2 (Quantity and value to be declared) of the Order for Enforcement of the Customs Act by 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 shall be the whole amount calculated pursuant to the provision of that paragraph; provided, however, that in cases where 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 shall be 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 ratio of the amount obtained by deducting the amount of item (ii) from that of item (i) to the customs value of such products:
(i)the value equivalent to customs value pertaining to such raw materials or components;
(ii)the customs value of import goods the customs value of which was taken as a basis for calculation of the amount of customs duty reduced, exempted, refunded or deducted pursuant to the provision of Articles 17 to 20 of the Customs Tariff Act with respect to such raw materials or components (if such customs value exceeds the value equivalent to customs value set forth in the preceding item, custom value shall be the amount obtained by deducting such excess amount).
(Procedures for exportation of goods for processing or assembly)
Article 22.A person who exports goods for which reduction of customs duty is sought pursuant to the provision of Article 8 of the Act shall, at the time of their exportation, append to a written export declaration a supplementary note stating 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 such matters verified by the Director General of Customs:
(i)the nature and shape of such goods and other necessary matters for identification of such goods at the time of their re-importation;
(ii)a summary of processing or assembly;
(iii)the basis for calculation of declared export value of such goods;
(iv)any other relevant matters.
(2)A person who exports goods referred to in the preceding paragraph shall attach to a written export declaration referred to in that paragraph a document certifying that they are to be exported for processing or assembly; provided, however, that this does not apply to the case where a contract for processing or assembly pertaining to such goods has not been performed wholly or partly at the time of their exportation.
(3)A person who exports goods referred to in paragraph (1) shall, at the time of their exportation, affix marks to such goods or take other necessary measures for identification of re-importation of such goods if so directed by the Director General of Customs for identification of their re-importation.
(Procedures for reduction of customs duty on products pertaining to processing or assembly)
Article 23.A person who seeks reduction of customs duty pursuant to the provision of Article 8 of the Act shall, at the time of importation of products for which such reduction is sought (or, in the case of goods pertaining to a special declaration, at the time of special declaration), file with the Director General of Customs a written import declaration (or, in the case of goods pertaining to a special declaration, a written special declaration), accompanied by 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 the following matters:
(i)the marks, numbers, descriptions and quantities of such products and exported goods;
(ii)the details of processing or assembly;
(iii)the customs value of such exported goods had they been imported in the nature and shape at the time of their export permission;
(iv)the amount of customs duty to be reduced for such products and the basis for calculation of such amount;
(v)any other relevant matters.
(2)In the case where, pursuant to the provision 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 was not 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 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 following matters:
(i)the descriptions and quantities of products provided for in paragraph (1);
(ii)the marks, numbers, descriptions and quantities of exported goods provided for in paragraph (1), the date of their export permission and the number of their export permit;
(iii)such other matters as may be prescribed by the Ordinance of the Ministry of Finance.
(4)A person who seeks reduction of customs duty for goods pertaining to a special declaration pursuant to the provision of Article 8 of the Act shall append to a written import declaration of such goods a supplementary note stating the fact that reduction of customs duty is sought for such goods pursuant to the provision of that Article.
(Application mutatis mutandis of provisions concerning procedures for application for approval of extension of period for re-importation)
Article 24.Article 5-3 (Procedures for application for approval of extension of period for re-importation) of the Order for Enforcement of the Customs Tariff Act (Cabinet Order No. 155 of 1954) applies mutatis mutandis to a person who seeks approval of the Director General of Customs referred to in paragraph (1) of Article 8 of the Act.
(Designation of beneficiaries of preferences, etc., special beneficiaries of preferences and goods, etc. to which benefit of preferential tariffs is not extended)
Article 25.Countries to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 8-2 of the Act (including territories 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)) shall be those countries which fall under both of the following items and are designated by the Minister of Finance as countries for which the benefit relating to customs duty, as prescribed in paragraph (1) of that Article is appropriate to be extended, taking into account the social and economic situation or other circumstances of such countries:
(i)a country whose per-capita income during 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 such other statistics as may be prescribed by the Ordinance of the Ministry of Finance (in the next item, item (i) of paragraph (3) and the table of paragraph (4) referred to as “statistics of the International Bank for Reconstruction and Development, etc.”) does not fall under both of the following (limited to a country not falling under the items for three consecutive years after three consecutive years during which its per-capita income does not fall under both of the items (in cases where such three consecutive years occur two or more times, then the latest three consecutive years):
(a)a country whose income level falls under the level specified by the Minister of Finance, taking into account 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 provision of the Ordinance of the Ministry of Finance, is one percent or more, a country whose income level falls under the level specified by the Minister of Finance, taking into account the income level of high- and middle-income country 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 relating to customs duty prescribed in paragraph (1) of Article 8-2 of the Act after it becomes certain by publication of the statistics of the International Bank for Reconstruction and Development, etc. that the country falls under the preceding item.
(2)The Minister of Finance may, if it is considered necessary for determining, pursuant to the provision of the preceding paragraph, whether it is appropriate to extend the benefit relating to customs duty prescribed in paragraph (1) of Article 8-2 of the Act, seek for reference purposes the opinions from the Minister of Foreign Affairs and other Heads of relevant Administrative Organs.
(3)A beneficiary of preferences, etc. (i.e., a beneficiary of preferences, etc. provided for in paragraph (1) of Article 8-2 of the Act; hereinafter the same applies), if it falls under any of the following items (with respect to item (i), limited to a beneficiary of preferences, etc. other than a special beneficiary of preferences (i.e., a special beneficiary of preferences provided for in paragraph (3) of 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)) shall cease 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 the following 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 by publication of such statistics that it falls under any of these items;
(ii)a beneficiary of preferences, etc. whose government has notified the Minister of Finance that it does not wish to receive the benefit relating to customs duty prescribed in paragraph (1) of Article 8-2 of the Act: the day on which the Minister of Finance receives such notification;
(iii)a beneficiary of preferences, etc. recognized by the Minister of Finance as a country not appropriate to extend the benefit relating to customs duty prescribed in paragraph (1) of Article 8-2 of the Act, taking into account its social and economic situation or other circumstances: the day on which the Minister of Finance so recognized;
(4)Goods to which the benefit relating to customs duty prescribed in paragraph (1) of Article 8-2 of the Act is not to be extended, as provided for in paragraph (2) of that Article shall be those goods set forth in the middle column of the following table and the period for which such benefit is not to be extended to these goods shall be the period as set forth in the right column of that table:
ItemGoodsPeriod
1Eligible goods (i.e., goods set forth in the items of paragraph (1) of Article 8-2 of the Act, which are divided into groups of goods as provided for by the Ordinance of the Ministry of Finance; hereinafter in this table the same applies), if the share of imports of such goods (i.e., the value recorded in the trade statistics as the value pertaining to import declaration of imported goods; hereinafter the same applies in this table) in the year which is 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 said year”), 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 said year, 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 such goods in the said year exceeds 25 % and if its imports exceed one billion yen (limited to goods originating in the ordinary beneficiary of preferences); provided, however, that the following goods are excluded from the eligible goods:From April 1 of the said year to March 31 of the year following the said year
(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 that fiscal year, to enter into force for Japan and that ordinary beneficiary of preferences in that fiscal year) 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 below the rate of duty prescribed in the items of paragraph (1) of Article 8-2 of the Act;
(ii) goods for which the bound 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 relating to customs duty prescribed in Article 5 of the Customs Tariff Act is applicable to that ordinary beneficiaries of preferences).
2Eligible goods, if the share of imports of such goods originating in one of the ordinary beneficiaries of preferences during three years inclusive of the year preceding two years of the said year in imports of such goods during the said 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 said year to March 31 of 2021
(i) such eligible goods, if the share of the preferential imports (i.e., the value recorded in the trade statistics as the value pertaining to import declaration of goods on which paragraph (1) of Article 8-2 of the Act applies; hereinafter the same applies in this paragraph) of such goods originating in that ordinary beneficiary of preferences during the said three years in the preferential imports of all of the eligible goods, originating in that ordinary beneficiary of preferences during the said three years exceeds 25 %;
(ii) goods falling under such eligible goods, set forth in the middle column (i) or (ii) of Item 1.
3Goods for which tariff concession is provided under the international engagement (limited to international engagement which has entered into force for 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 (in cases where two or more rates of customs duty are prescribed for that ordinary beneficiary of preferences, the lowest rate of duty is applicable and in cases where any measure prescribed in paragraph (1) of Article 7-7 (limited to the provision pertaining to item (ii)) of the Act is taken, the rate of duty which would be applicable had such measure not been taken) is higher than the rate of duty prescribed in the items of paragraph (1) of Article 8-2 of the Act).The period during which the tariff concession prescribed by the international engagement pertaining to such goods is applicable
4 Goods with respect to which the Minister of Finance acknowledges it inappropriate to extend the benefit relating to customs duty prescribed in paragraph (1) of Article 8-2 of the Act, taking into account 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 such benefit is inappropriate to be extended
(5)Countries to be prescribed by Cabinet Order, as provided for in paragraph (3) of Article 8-2 of the Act shall be those countries designated by the Minister of Finance as countries to which it is appropriate to extend the benefit relating to preferential customs duty prescribed in that paragraph (i.e., preferential customs duty provided for in that paragraph; the same applies in the next paragraph and item (iii) of paragraph (7)), taking into account the social and economic situations or other circumstances of such countries.
(6)Paragraph (2) applies mutatis mutandis to the case where the Minister of Finance considers it necessary for determining, pursuant to the provision of the preceding paragraph, whether the benefit relating to preferential customs duty prescribed in paragraph (3) of Article 8-2 of the Act is appropriate to be extended to the country concerned.
(7)A special beneficiary of preferences shall, if it falls under any of the following items, cease to be a special beneficiary of preferences on the day 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)where a special beneficiary of preferences falls under item (ii) or (iii) of paragraph (3): the day as specified in each of these items;
(ii)where a special beneficiary of preferences ceases to be the least developed country by the Resolution of the General Assembly of the United Nations: the day of such Resolution;
(iii)where the Minister of Finance determines that extension of the benefit relating to preferential customs duty prescribed in paragraph (3) of Article 8-2 of the Act to a special beneficiary of preferences is not appropriate, taking into account its social and economic situation or other circumstances: the day on which the Minister of Finance so determined.
(8)The Minister of Finance shall, in the case referred to in each of the following items, give a public notice of the matters specified in these items in the Official Gazette:
(i)where designation of a beneficiary of preferences, etc. prescribed in paragraph (1) is made: the name of the beneficiary of preferences so designated;
(ii)where a beneficiary of preferences, etc. falls under any of the items of paragraph (3): the name of such beneficiary of preferences and the day specified by the Minister of Finance pursuant to the provision of that paragraph;
(iii)where there are goods set forth in the middle column of each of the items (excluding item 3) of the table of paragraph (4): such goods and the period set forth in the right column of each of the items pertaining to such goods;
(iv)where a special beneficiary of preferences prescribed in paragraph (5) is designated: the name of the special beneficiary of preferences so designated;
(v)where a special beneficiary of preferences falls under any of the items of the preceding paragraph: the name of such special beneficiary of preferences and the day specified by the Minister of Finance pursuant to the provision of that paragraph.
(Definition of place of origin)
Article 26.A place of origin provided for in paragraph (1) or (3) of Article 8-2 of the Act shall be 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 Ordinance of the Ministry of Finance 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 manufacture prescribed by the Ordinance of the Ministry of Finance as processing or manufacture resulting in a substantial transformation of goods, using wholly or partly goods other than those set forth in the preceding item as their raw materials or components.
(2)Application of the preceding paragraph, in the case where any 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, shall be governed by the following:
(i)in cases where the products have been produced, using solely goods exported from Japan or using solely such goods in combination with goods set forth in item (i) of the preceding paragraph as their raw materials or components, the products so produced shall be deemed to have 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 the case provided for in the preceding item, goods exported from Japan shall be deemed to be those set forth in item (i) of that paragraph.
(3)With regard 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 such products) in the area extending over two or more countries of the South East Asian Countries (limited to the case where such two or more countries include a country from which such products are exported to Japan) (products the origin of which is determined pursuant to the provision of the preceding two paragraphs are excluded), the South East Asian Countries are deemed to be one country for the purpose of applying the preceding two paragraphs. In this case, products deemed to originate in the South East Asian Countries are regarded as those originating in the country from which such products are exported to Japan.
(Certification of origin)
Article 27.A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act 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 the following goods:
(i)goods the origin of which is recognized by the Director General of Customs as readily identifiable from their kinds or shapes;
(ii)goods the total amount of customs value of which is not more than two hundred thousand yen (excluding goods falling under those set forth in the preceding item);
(iii)goods pertaining to a special declaration (excluding goods for which the Director General of Customs considers that submission of certificate of origin is necessary for verifying that 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 shall be determined by the Director General of Customs, based on the kinds or trademarks, etc. of such goods or from matters relating to places of origin indicated in invoices (including, in the case of postal items, written customs notices or other documents affixed or attached by addressers to such postal items pursuant to the provision of international conventions concerning postal items) or other documents pertaining to such 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 that such application is sought and that a certificate of origin has been obtained.
(4)A certificate of origin shall be issued, at the time of exportation of goods pertaining to such certificate (or, if the Director General of Customs considers that there is any special and unavoidable reason, within a period after their exportation, deemed reasonable on the grounds of such reason), by the customs located in the place of origin, based on a declaration made by an exporter of such goods (in cases where 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 recognized by the Director General of Customs as appropriate).
(5)The form of a certificate of origin shall be prescribed by the Ordinance of the Ministry of Finance.
(Submission of a certificate of origin)
Article 28.In the case referred to in paragraph (1) of the preceding Article, a certificate of origin shall be submitted to the Director General of Customs at the time of import declaration of goods pertaining to such certificate (or, with regard to goods for which application for storage of goods in a warehouse, etc. is filed, at the time of such application; hereinafter the same applies in this Chapter) or at the time of inspection provided for in the proviso to paragraph (1) of Article 76 of the Customs Act or other customs examination pertaining to postal items; provided, however, that this does not apply to the case where the Director General of Customs approves that a certificate of origin cannot be submitted at such time due to a disaster or for other unavoidable reason or where the Director General of Customs approves, subject to his approval provided for in paragraph (1) of Article 73 (Withdrawal of goods prior to import permission) of that Act with respect to such goods, that a certificate of origin cannot be submitted at such time.
(Valid period of a certificate of origin)
Article 29.A certificate of origin shall cease to be valid if at least one year has elapsed, on the day of import declaration relating to goods pertaining to such certificate (or, in the case of postal items provided for in paragraph (1) of Article 76 (Simplified procedures for exportation or importation of postal items) of the Customs Act, on the day of their presentation prescribed in paragraph (3) of that Article) from the date of its issuance; provided, however, that this does not apply to the case where such expiry of period is attributable to a disaster or other unavoidable reason and hence approval is given by the Director General of Customs.
(Certification of originating goods of a beneficiary of preferences, produced from raw materials or components exported from a specified country)
Article 30.A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act with respect to goods which are, if paragraph (2) of Article 26 applies, qualified as originating goods of a beneficiary of preferences, shall, at the time of submission of a certificate of origin pertaining to such 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 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 are, if paragraph (2) of Article 26 applies, qualified as originating goods of a beneficiary of preferences shall state in a written special declaration the fact that they are to be qualified as originating goods of a beneficiary of preferences if paragraph (2) of Article 26 applies.
(3)The preceding two paragraphs apply mutatis mutandis to a person who seeks application referred to in paragraph (1) of Article 8-2 of the Act for goods to be qualified, if paragraph (3) of Article 26 applies, 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) shall be read as “descriptions, quantities, values and countries of production of goods used as raw materials or components for production of such goods in each of the countries of the South East Asian Countries pertaining to such goods, as provided for in paragraph (3) of Article 26, and descriptions, quantities and values of 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) shall be prescribed by the Ordinance of the Ministry of Finance.
(Transportation to Japan of goods eligible for preferential treatment)
Article 31.Paragraph (1) or (3) of Article 8-2 of the Act shall not apply to originating goods of a beneficiary of preferences, other than those set forth in the following:
(i)goods transported directly to Japan from a beneficiary of preferences, etc., that is, the place of their origin, without passing through any territory other than the beneficiary of preferences, etc. (hereinafter in this Article such territory is referred to as “non-originating country”);
(ii)goods transported to Japan from a beneficiary of preferences, etc., that is, the place of their origin, through a non-originating country, provided that they have not undergone any handlings other than transshipment or temporary storage in that non-originating country for the reason of transportation;
(iii)goods exported from a beneficiary of preferences, etc., that is, the place of their origin, for temporary storage or display at expositions, fairs or similar events (hereinafter in this Article referred to as “expositions, etc.”) in a non-originating country and subsequently exported from that non-originating country to Japan by a person who exported such goods (limited to the case where transportation of such 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 of such goods, submit any of the following documents as those for proving that such goods fall under those goods 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 two hundred thousand yen or to goods pertaining to a special declaration:
(i)a copy of a through bill of lading covering transportation of such goods from a beneficiary of preferences, etc., that is, the place of their origin, to a port of importation of Japan;
(ii)a certificate issued by the customs or 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 recognized by the Director General of Customs as appropriate.
(4)A person who seeks application of paragraph (1) or (3) of Article 8-2 of the Act for goods pertaining to a special declaration as set forth in item (ii) or (iii) of paragraph (1) shall state in a written special declaration the fact 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 two hundred thousand yen.
(5)The following matters shall be stated in a certificate referred to in item (ii) of paragraph (3):
(i)the marks, numbers, descriptions and quantities of such goods;
(ii)the date on which such goods were loaded onto, or unloaded from a vessel, aircraft or vehicle in a non-originating country and the name, registered mark or type of such vessel, aircraft or vehicle;
(iii)the details of handlings of such goods in a non-originating country where loading or unloading referred to in the preceding item took place.
(Designation of processing or repair)
Article 31-2.Processing or repair to be prescribed by Cabinet Order, as provided for in Article 8-7 of the Act shall be 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.
(Application mutatis mutandis of provision concerning goods for processing or repair)
Article 31-3.Articles 22 and 23 (excluding items (iii) and (iv) of paragraph (1)) apply mutatis mutandis to a person who intends to export goods for which exemption from customs duty is sought pursuant to the provision 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 mutatis mutandis to a person who seeks approval of the Director General of Customs referred to in Article 8-7 of the Act.
(Designation of goods for which procedures for application for reduced rates of duty are required)
Article 32.Goods to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 9 of the Act shall be the following goods:
(i)milk and cream set forth in subheadings 0402.10-2-(1)-[1] and 0402.21-2-(1) of Appended Table 1 of the Act, used for providing meals to infants, children, pupils or students (in the case of students of senior high schools, limited to those students attending the evening courses) of kindergartens, elementary schools, junior high 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 provision 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-[2], 2710.19-1-(1)-B-[2] and 2710.20-1-(2)-B-[2] 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 shall be the following goods:
(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 pertaining to 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 concession 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 Ordinance of the Ministry of Agriculture, Forestry and Fisheries; 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 Ordinance of the Ministry of Finance;
(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 feeding purposes 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, 0403.10, 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 used 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 Penicillium roqueforti 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 Ordinance of the Ministry of Agriculture, Forestry and Fisheries; 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.
(Procedures, etc. for application of reduced rates of duty, etc.)
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 concession referred to in paragraph (2) of that Article with respect to 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 such goods (or, in the case of goods pertaining to a special declaration, at the time of special declaration), submit to the Director General of Customs a document stating the following matters:
(i)the descriptions, specifications, quantities, values and places of origin of such goods;
(ii)the purpose of using such goods and the place where they are to be used (or, in the case pertaining to goods set forth in items (i) and (vii) of paragraph (1) of the preceding Article, their purpose and the schedule plan for their use);
(iii)the descriptions and anticipated quantities of products manufactured from such goods (excluding those goods 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 such manufacture.
(2)In the case where 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)in the case where they 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 Minister of Health, Labor and Welfare;
(ii)in the case where they 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)in the case where they 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 mutatis mutandis to import declaration of goods set forth in the items of paragraph (1) of the preceding Article or in the items of paragraph (2) of that Article in the case where application of reduced rates of duty referred to in paragraph (1) of Article 9 of the Act or application of the benefit of tariff concession referred to in paragraph (2) of that Article is sought for such goods. In this case, the term “a person who uses goods pertaining to such declaration” in paragraph (2) of Article 8 shall be read respectively as “a person who distributes goods pertaining to such declaration” in the case where such goods are those set forth in item (i) of paragraph (1) of the preceding Article, “a person who uses or sells goods pertaining to such declaration” in the case where such 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 pertaining to such declaration or a person who sells such goods to a person who uses them” in the case where such goods are those set forth in item (vii) of paragraph (1) of that Article.
(4)Articles 9 and 10 apply mutatis mutandis to the case where reduced rates of duty referred to in paragraph (1) of Article 9 of the Act or the benefit of tariff concession referred to in paragraph (2) of that Article is applied 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 such purpose” in item (iv) of Article 9 shall be read respectively as “, the date on which they were used for such purpose and the descriptions and quantities of products manufactured therefrom” in the case where such goods are those set forth in any of items (iv), (v), (viii) and (x) to (xv) of paragraph (1) of the preceding Article or those set forth in any of items (i), (ii), (iv) and (v) of paragraph (2) of that Article and “, the date on which they were used for such purpose, the descriptions and quantities of products manufactured therefrom and the date of sales, names of buyers and quantities sold of such products” in the case where such 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 reduced rates of duty referred to in paragraph (1) of Article 9 of the Act have been applied and other persons who distribute such goods (hereinafter in this paragraph and in the next paragraph referred to as “distributing organizations”), kindergartens, elementary schools, junior high schools, schools for compulsory education, senior high schools having evening courses or schools for special needs education which supply meals using such goods, as provided for in subheading 0402.10-2-(1) of 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 item (9), (10) or (12) of Article 6-3 of the Child Welfare Act (hereinafter in this paragraph and in the next paragraph referred to as “schools, etc.”), and persons who are entrusted by schools, etc. to prepare from such goods processed food for use as meals (hereinafter in this paragraph referred to as “processed food prepared for meals”) shall keep books to record such goods and processed food prepared for meals and state therein matters set forth in the following items; 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 such goods, the dates of import permission and the numbers of import permits), the kinds, quantities, values and places of storage of such goods or processed food prepared for meals, which were received;
(ii)in the case of the distributing organizations and schools, etc., the kinds, quantities, values, dates of distribution, recipients of distributed goods and places of storage of such goods or processed food prepared for meals, which were distributed;
(iii)in the case of manufacturers of processed food prepared for meals, the kinds, quantities and values of such goods so used, the descriptions and quantities of processed food prepared for meals manufactured from such goods and delivered and the dates of such manufacture or delivery.
(6)The Director General of Customs may, if it is considered necessary, 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 applied, schools, etc. which supply meals prepared from such goods and persons who are entrusted by the schools, etc. to prepare processed food for use as meals from such goods, to submit a written report on the business conducted in connection with such goods.
(7)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 applied or importers of goods set forth in item (ii) of paragraph (2) of the preceding Article to which the benefit of tariff concession referred to in paragraph (2) of Article 9 of the Act have been applied and persons who manufacture mixed feeds from such goods (i.e., the feeds provided for in paragraph (3) of Article 45 in the case of goods set forth in item (ii) of paragraph (1) of 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 following matters:
(i)the dates of receipt, the names of suppliers (in the case of importers of such goods, the dates of import permission and numbers of import permits), the specifications, quantities and dates and places of use, of such goods received;
(ii)in the case of manufacturers of mixed feeds, the quantities of such goods used or the descriptions and quantities of other raw materials of the same kind used in combination with such goods and the dates of such use, the descriptions and quantities of products and by-products manufactured from such goods, the dates of manufacture and the descriptions, quantities and destinations of such goods, the products and by-products removed from places of business and the dates of such removal.
(8)The Director General of Customs may, if it is considered necessary, request importers of goods referred to in the preceding paragraph or persons who manufacture mixed feeds from such goods to submit written reports on their business conducted in connection with such goods.
(9)Persons who use goods set forth in item (vii) 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 applied (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 such goods (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 such goods transported to the facilities pursuant to the provision 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 following matters:
(i)the dates of receipt, the names of suppliers (in the case of importers, the dates of import permission and numbers of import permits (including, in the case of goods pertaining to a special declaration, dates of filing written special declarations and their numbers)), the specifications, quantities, values and places of storage of 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 such 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 such goods used or the descriptions and quantities of other goods of the same kind used in combination therewith and the dates of such use, descriptions, quantities of products and by-products manufactured from goods of item (vii) for use at joint use facilities and the date of such manufacture, and the descriptions, quantities, destinations and dates of removal of goods of item (vii) for use at joint use facilities, products and by-products, 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 applied and which are used for manufacture of cornflakes (hereinafter in this paragraph and the next paragraph, such person and goods are referred to as “cornflake manufacturer” and “maize used 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 following matters:
(i)the dates of receipt, the names of suppliers (or, in the case of an importer, the dates of import permission and numbers of import permits, values which are to be taken as a basis for duty assessment and amount of customs duty reduced (in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number)), specifications, quantities and dates and places of use, of maize used 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 used as raw materials (or, if a manufacturer of groats of maize is entrusted to manufacture groats of maize from maize used as raw materials, the specifications, quantities, dates of receipt and names of suppliers of the groats of maize pertaining to such entrustment, delivered by the manufacturer of the groats of maize), dates of use of such groats and the descriptions and quantities of products manufactured from such groats;
(iii)in the case of a manufacturer of groats of maize, the specifications and quantities of such groats manufactured from maize used as raw materials.
(11)The Director General of Customs may, if it is considered necessary, 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: a written report on the details of use of goods referred to in that paragraph or on the business conducted in connection with such goods;
(ii)cornflake manufacturers or manufacturers of groats of maize: a written report on the details of use of maize used as raw materials.
(12)Importers of goods set forth in item (ix) 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 applied or importers of goods set forth in item (vii) of paragraph (2) of the preceding Article to which the benefit of tariff concession have been applied 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 following matters:
(i)the dates of receipt, the names of suppliers (in the case of importers of such goods, the dates of import permission and numbers of import permits, values which are to be taken as a basis for duty assessment and amount of customs duty reduced), the specifications, quantities and dates and places of use of such 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 such goods, and the descriptions, quantities of such goods, products and by-products removed from the places of business and their destinations and dates of such removal.
(13)The Director General of Customs may, if it is considered necessary, request importers of goods referred to in the preceding paragraph or persons who manufacture starch sugar, etc. from such goods to submit written reports on their business conducted in connection with such 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 applied and persons who use such goods for refining shall keep at their places of business books stating the following matters:
(i)the dates of receipt, the names of suppliers (in the case of importers of such goods, the date of import permission and number of import permit), the specifications, quantities, date and place of use (if the place of storage is different from the place of use, including the place of storage) of such goods received;
(ii)in the case of persons who use such goods for refining, the matters set forth in the following:
(a)the quantities of such goods used or the descriptions and quantities of other raw materials of the same kind used in combination with such goods and the date of use of such goods;
(b)the descriptions and quantities of products and by-products manufactured from such goods and the date of such manufacture;
(c)the descriptions and quantities of such goods, products and by-products removed from the place of business and their destinations and date of their removal.
(15)The Director General of Customs may, if it is considered necessary, request importers of goods referred to in the preceding paragraph or persons who use such goods for refining to submit written reports on their business conducted in connection with such goods.
(Designation of feeds)
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 Ordinance of the Ministry of Finance.
(Manufacture to which benefit of tariff concession is not applied)
Article 33-3.If the proportion of 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 reasonable, taking into account the manufacturing method, equipment in the factory and other circumstances, quantity of raw materials corresponding to such shortfall shall be deemed not to have been used for the manufacture provided for in these items.
(Procedures for application for approval of a manufacturing factory)
Article 33-4.A person who seeks approval of a manufacturing factory provided for in paragraph (1) of Article 9-2 of the Act shall file with the Director General of Customs having jurisdiction over the location of such factory a written application stating the following matters:
(i)the name, location, structure and total floor space of such factory;
(ii)the period of approval which is sought for such factory;
(iii)the descriptions of raw materials intended to be used in such factory by receiving the benefit of tariff concession prescribed in paragraph (1) of Article 9-2 of the Act;
(iv)the method and plan of manufacture intended to be performed in such factory, using 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 such approval is sought and its vicinity; provided, however, that if the Director General of Customs considers it unnecessary, such plan or drawing may be omitted.
(Procedures for application of benefit of tariff concession pertaining to raw materials for manufacture)
Article 33-5.A person who seeks the benefit of tariff concession pursuant to the provision of paragraph (1) of Article 9-2 of the Act shall, at the time of import declaration of raw materials for which such benefit is sought (or, in the case of goods pertaining to a special declaration, at the time of special declaration), submit to the Director General of Customs a document stating the descriptions and quantities of raw materials, the descriptions and anticipated quantities of products to be manufactured therefrom, the name and location of the manufacturing factory for which approval has been given, the place where such raw materials are stored and the period required for manufacturing.
(2)Import declaration of raw materials referred to in the preceding paragraph shall be made in the name of a manufacturer to whom approval provided for in paragraph (1) of Article 9-2 of the Act has been given.
(Procedures for use of raw materials for manufacture in combination with other raw materials of the same kind)
Article 33-6.A person who seeks approval of the Director General of Customs pursuant to the provision of paragraph (4) of Article 9-2 of the Act shall, before using raw materials for manufacture (i.e., 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 such other raw materials with the Director General of Customs having jurisdiction over the location of the manufacturing factory where such other raw materials are to be used.
(2)In the case where the Director General of Customs considers that a written application prescribed in the preceding paragraph is not necessary to be filed each time raw materials for manufacture are used in combination with other raw materials of the same kind, taking into account the nature of raw materials for manufacture and other raw materials of the same kind, manufacturing process and other circumstances, such written application may be filed in a single consolidated form, covering the whole manufacture performed within a certain period. In this case, if the Director General of Customs considers that any of the matters specified in that paragraph are unnecessary to be stated, such matters as considered unnecessary may be omitted.
(Notification and inspection at the time of completion of manufacture)
Article 33-7.The notification prescribed in paragraph (5) of Article 9-2 of the Act shall be made in writing, stating the following matters, to the customs having jurisdiction over the place where a manufacturing factory is located:
(i)the descriptions and quantities of products and by-products manufactured from raw materials for manufacture;
(ii)the descriptions and quantities of raw materials for manufacture used, the name of customs office pertaining to import permission, the date of such permission and the number of their import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)when raw materials for manufacture referred to in the preceding item were used in combination with other raw materials of the same kind, the descriptions and quantities of such other raw materials and the date on which approval prescribed in paragraph (4) of Article 9-2 of the Act was given with respect to use of such other raw materials;
(iv)the name and location of the manufacturing factory.
(2)In cases where manufacture is performed at a manufacturing factory designated, at the time of approval of the manufacturing factory provided for in paragraph (1) of Article 9-2 of the Act, by the Director General of Customs as a factory for which inspection is required upon receipt of notification prescribed in paragraph (5) of that Article, taking into account the kinds of raw materials used and those of products manufactured therefrom, the method and period of manufacture and other circumstances, a person who performs manufacture at the manufacturing factory, using raw materials for manufacture shall have the products inspected each time the Director General of Customs, upon receipt of such notification, considers such inspection necessary, whereas, if such manufacture is performed at other manufacturing factory, a person who performs manufacture, using raw materials for manufacture shall have the products inspected at the time when the Director General of Customs considers necessary.
(3)When inspection is 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 made such notification.
(Procedures for application for approval of use, etc. of raw materials for manufacture for purposes other than those intended)
Article 33-8.A person who seeks approval of the Director General of Customs referred to in the proviso to paragraph (6) of Article 9-2 of the Act shall file a written application stating the following matters with the Director General of Customs having jurisdiction over the location where raw materials for manufacture for which such approval is sought are stored:
(i)the descriptions, quantities and values of such raw materials;
(ii)the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of their import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)the purposes of using such raw materials for which the benefit of tariff concession has been applied and the place where they are stored;
(iv)the reason for seeking approval.
(Procedures in cases where raw materials for manufacture, etc. were lost or are to be destroyed)
Article 33-9.A person who has been granted the benefit of tariff concession pursuant to the provision of paragraph (1) of Article 9-2 of the Act (including a person to whom raw materials for manufacture pertaining to the written notification referred to in the next Article have been transferred; hereinafter the same applies in this Chapter) shall, if raw materials for manufacture or products manufactured therefrom were lost due to a disaster or for other unavoidable reason within a period specified in that paragraph, file without delay with the Director General of Customs having jurisdiction over the location where such raw materials or products were stored a written notification stating the descriptions and quantities of such raw materials or products lost, the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number) and the date and place of, and the reason for their loss; provided, however, that this does not apply to the case where such products were lost after having undergone 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 or products for which such approval is sought are stored a written application stating the descriptions and quantities of the raw materials or products to be destroyed, the place where they are stored, the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number) and the date and time of, the means of, and the reason for such destruction.
(3)A person who seeks reduction of customs duty pursuant to the provision of paragraph (1) of Article 10 (Reduction or refund of customs duty in the case of deterioration or damage, etc.) of the Customs Tariff Act, as applied mutatis mutandis pursuant to the proviso to paragraph (7) of Article 9-2 of the Act shall, before using the raw materials or products for which such reduction is sought for purposes other than for manufacture specified in the items of paragraph (1) of Article 9-2 of the Act or transferring such raw materials or products for use for purposes other than those specified in these items, file with the Director General of Customs having jurisdiction over the place where such raw materials or products are stored a written application stating, in addition to the matters set forth in the items of paragraph (1) of Article 3 (Procedures for reduction of customs duty due to deterioration or damage) of the Order for Enforcement of the Customs Tariff Act, the place where such raw materials or products are stored, the name of customs office pertaining to import permission of such raw materials, the date of such permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number), and shall have such raw materials or products inspected by the customs.
(Notification in cases where raw materials for manufacture are transferred)
Article 33-10.A person who has been granted the benefit of tariff concession pursuant to the provision of paragraph (1) of Article 9-2 of the Act shall, if he intends to transfer, within the period specified in that paragraph, the raw materials for manufacture to which such benefit has been granted for use for the manufacture specified in the items of that paragraph at other manufacturing factory approved by the Director General of Customs pursuant to the provision of that paragraph, submit in advance a written notification stating the following matters, signed jointly by a person to whom such raw materials are to be transferred, to the Director General of Customs having jurisdiction over the place where such raw materials are stored:
(i)the addresses and names of the transferor and transferee;
(ii)the descriptions and quantities of such raw materials for manufacture and the amount equivalent to the difference between the amount of customs duty calculated using the rate of duty applicable without any condition on the use of such 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 concession provided for in paragraph (1) of Article 9-2 of the Act;
(iii)the name of customs office pertaining to import permission of such raw materials for manufacture, the date of such permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iv)the place where such raw materials are stored;
(v)the name and location of the manufacturing factory to which such raw materials are to be transferred;
(vi)the reason for transfer.
(Obligation to keep records concerning raw materials for manufacture)
Article 33-11.A person who has been granted the benefit of tariff concession pursuant to the provision of paragraph (1) of Article 9-2 of the Act shall keep books at each manufacturing factory and record therein the following matters:
(i)the descriptions and quantities of raw materials for manufacture brought into the manufacturing factory, the date on which they were brought, the name of customs office pertaining to import permission, the date of such permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(ii)the descriptions and quantities of raw materials for manufacture used, or those of other raw materials of the same kind used in combination therewith, and the date on which they were used;
(iii)the descriptions and quantities of products manufactured from raw materials for manufacture (hereinafter in this paragraph referred to as “products”) and those of by-products, and the date on which they were manufactured;
(iv)the descriptions and quantities of products or by-products undergone inspection prescribed in paragraph (5) of Article 9-2 of the Act, and the date of such 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 to have been lost in the manufacturing factory or destroyed, if any and the date and place of, and the reason for their loss or destruction.
(2)If the Director General of Customs considers that matters set forth in the items of the preceding paragraph are not necessary to be stated, taking into account the quantity of raw materials for manufacture, the period of manufacture and other circumstances, such matters as considered unnecessary may be omitted.
(Procedures for application for approval of use, etc. of goods for purposes other than those intended)
Article 34.A person who seeks approval of the Director General of Customs referred to in the proviso to Article 10 of the Act shall file a written application stating the following matters with the Director General of Customs having jurisdiction over the place where goods for which such approval is sought are stored:
(i)the descriptions, models, quantities and values of such goods;
(ii)the name of customs office pertaining to import permission of such goods, the date of such import permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)the purpose of using goods to which duty reduction, benefit of tariff concession or duty exemption has been granted and the place where they are used;
(iv)the reason for seeking approval.
(2)The Director General of Customs may, in the case where approval referred to in the proviso to Article 10 of the Act is given, if it is particularly necessary, designate a place where goods for which such approval is sought are to be verified.
(Procedures for reduction of duty due to deterioration, etc.)
Article 35.A person who seeks reduction of customs duty pursuant to the provision of the second sentence of Article 11 of the Act for goods to which approval provided for in the preceding Article has been given shall file a written application stating the following matters with the Director General of Customs referred to in paragraph (1) of the preceding Article and have such goods inspected by the customs:
(i)the descriptions and quantities of such goods;
(ii)the name of customs office pertaining to import permission of such goods, the date of such import permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)the cause for, and the extent of deterioration or damage;
(iv)the amount of customs duty to be reduced and the basis for calculation of such amount.
(Notification of loss or destruction)
Article 36.In cases where goods to which exemption from customs duty has been granted pursuant to the provision of Article 4 of the Act or to which reduced rates of duty referred to in paragraph (1) of Article 9 of the Act or the benefit of tariff concession referred to in paragraph (2) of that Article has been applied were lost within two years from the date of their import permission, a person who used such goods shall immediately submit a written notification stating the following matters to the Director General of Customs having jurisdiction over the place where they were stored:
(i)the descriptions, quantities and values of goods lost;
(ii)the name of customs office pertaining to import permission of such goods, the date of such import permission and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)the date and place of, and the cause for loss.
(2)In cases where a person provided for in the preceding paragraph intends to destroy goods referred to in that paragraph within two years from the date of their import permission for any unavoidable reason, a person who uses such goods shall in advance submit a written notification, stating the following matters to the Director General of Customs having jurisdiction over the place where such goods are stored:
(i)the descriptions, quantities and values of such goods;
(ii)the name of customs office pertaining to import permission, the date of import permission of such goods and the number of import permit (including, in the case of goods pertaining to a special declaration, the date of filing a written special declaration and its number);
(iii)the place where they are stored;
(iv)the date and time of, the method of, and the reason for destruction.
(Cases in which duty-reduced or duty-exempt goods may be used for purposes other than those intended)
Article 37.Article 61-2 (Designation, etc. of cases where duty-reduced or duty-exempt goods may be used for purposes other than those intended) of the Order for Enforcement of the Customs Tariff Act applies mutatis mutandis to the case where application of paragraph (1) of Article 20-3 (Uses of goods to which duty reduction, exemption, etc. have been applied for purposes other than those intended) of the Customs Tariff Act, as applied mutatis mutandis pursuant to Article 12 of the Act is sought.
Article 37-2.A person who requests determination prescribed in paragraph (1) of Article 12-3 of the Act shall file with the Director General of Customs a written request for determination for official assessment, stating the following matters:
(i)the date of import declaration of goods pertaining to the request for determination and the number of a written import declaration or the date on which a written notice of determination for official assessment referred to in paragraph (4) of Article 8 (Determination for official assessment) of the Customs Act or a written notice of duty payment referred to in paragraph (2) of Article 9-2 (Notice of duty payment) of that Act was issued and their numbers (excluding the case where customs officials delivers, pursuant to the provision 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 determination or notice of duty payment orally);
(ii)the marks, numbers, descriptions, quantities and values of goods pertaining to such request for determination;
(iii)the reason for requesting such determination;
(iv)any other relevant matters.
(2)In the case referred to in the preceding paragraph, if there are any document which substantiates the reason for requesting such determination, such document shall be attached to the written request for determination for official assessment, and if there are any matters pertaining to the request for such determination among matters stated in the document to be attached to a written import declaration pertaining to the request for such determination or to be submitted at the time of import declaration or in the document to be submitted at the time of inspection referred to in the proviso to paragraph (1) of Article 76 (Simplified procedures for exportation and importation of postal items) of the Customs Act or otherwise at the time of customs inspection pertaining to postal items, any documents in which such matters are stated shall be attached.
(Goods to which special provision for determination of goods for duty assessment pertaining to the integrated industrial area for international logistics center does not apply)
Article 38.Products to be prescribed by Cabinet Order, as provided for in paragraph (2) of Article 13 of the Act shall be those products manufactured from foreign goods falling under those set forth in the following:
(i)goods set forth in subheadings 0102.29, 0102.90-2, 0103.91 and 0103.92 of the Tariff Schedule;
(ii)goods set forth in headings 0201 and 0202 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, 0305.10, 0305.51, 0305.59-2-(1), 0305.61 to 0305.63, 0307.21, 0307.22, 0307.29-2, 0307.71-1, 0307.72-1 and 0307.79 -2-(1) of the Tariff Schedule;
(v)hard roes of Tara (Gadus spp., Theragra spp. and Merluccius spp.) set forth in subheadings 0302.91-1 and 0305.20-3 of the Tariff Schedule;
(vi)Tara (Gadus spp., Theragra spp. and Merluccius spp.) set forth in subheadings 0305.32 and 0305.53 of the Tariff Schedule;
(vii)Nishin (Clupea spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Sanma (Cololabis spp.) set forth in subheading 0305.39-2 of the Tariff Schedule;
(viii)Nishin (Clupea harengus and Clupea pallasii), Iwashi (Sardinops spp. and Engraulis spp.), Saba (Scomber scombrus, Scomber australasicus and Scomber japonicus), Aji (Trachurus spp. or Decapterus spp.) and Sanma (Cololabis saira) set forth in subheading 0305.54 of the Tariff Schedule;
(ix)Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. or Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp. or Sardinops spp.), Aji (Trachurus spp. or Decapterus spp.) and Sanma (Cololabis spp.) set forth in subheading 0305.69-2 of the Tariff Schedule;
(x)Nishin (Clupea spp.), Tara (Gadus spp., Theragra spp. or Merluccius spp.), Buri (Seriola spp.), Saba (Scomber spp.), Iwashi (Etrumeus spp., Sardinops spp. and Engraulis spp.), Aji (Trachurus spp. and Decapterus spp.) and Sanma (Cololabis spp.) set forth in subheadings 0305.72-2-(2)-B and -(3)-B, and subheadings 0305.79-2-(2)-B and -(3)-B of the 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, 0403.10-1, 0403.90-1, 0404.10-1, and 0404.90-1, heading 0405, 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 1001 and 1003 of the Tariff Schedule, to which paragraph (1) of Article 9-2 of the Act does not apply and goods set forth in heading 1006 and subheading 1008.60-2 of 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 1101, subheadings 1102.90-1, -2 and -3, 1103.11, 1103.19-1, -2 and -4, 1103.20-1, -3-(2), -4 and -5, 1104.19-1, -2-(2) and -3, 1104.29-1, -2 and -3, and headings 1107 and 1108 of the Tariff Schedule;
(xviii)goods set forth in heading 1202, 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 (Hizikia fusiforme) and Wakame (Undaria pinnatifida);
(xx)goods set forth in subheadings 1602.41, 1602.42, 1602.49-2 and 1602.50-2-(2)-B-(d)-c of the Tariff Schedule;
(xxi)goods set forth in heading 1701, subheadings 1702.30-2-(1) and -2-(2)-B, 1702.40-2, 1702.60-2, 1702.90-5-(2)-A and -5-(2)-B-(c), 1703.10-2 and 1703.90-2 of the 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 subheadings 2008.99-2-(2)-B-(d) of the Tariff Schedule, other than Hijiki (Hizikia fusiforme);
(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 4101 to 4103 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 4104 to 4107 and 4112 to 4114 of the Tariff Schedule;
(xxxii)goods set forth in subheading 4205.00-2 of the Tariff Schedule;
(xxxiii)goods set forth in heading 5001 and subheading 5002.00-2 of the Tariff Schedule;
(xxxiv)goods set forth in heading 6406 of the Tariff Schedule;
(xxxv)goods set forth in subheading 9401.90-1 of the Tariff Schedule.
(Procedures etc. for application for approval of retailers)
Article 39.A person who seeks approval prescribed in paragraph (1) of Article 14 of the Act shall file with the Director General of Okinawa District Customs a written application stating the following matters:
(i)the address and name of the person;
(ii)the name of the shop for sale of articles (in the next item and in Article 42 referred to as “designated shop”) imported by the passengers referred to in paragraph (1) of Article 14 of the Act (hereinafter referred to as “specified passenger”) at the passenger terminal facilities, etc. referred to in that paragraph (the sale of articles herein includes delivery of articles to specified passengers);
(iii)the date of 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, pursuant to the provision of paragraph (2) of Article 50 (Special provision for permission of a customs warehouse) of that Act, to have been given permission referred to in paragraph (1) of Article 42 of that Act, the date of notification referred to in paragraph (1) of Article 50 of that Act);
(iv)means of disseminating information on procedures for specified passengers to perform for application of paragraph (1) of Article 14 of the Act and on any other matters relating to 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 application of paragraph (1) of Article 14 of the Act;
(vi)any other relevant matters.
(2)A person who has obtained approval prescribed in paragraph (1) of Article 14 of the Act (hereinafter referred to as “approved retailer”) shall, if there is any change in the matters set forth in the items of the preceding paragraph, submit a written notification stating such change to the Director General of Okinawa District Customs without delay.
(Upper limit of value of accompanied goods of specified passengers to which duty exemption is granted)
Article 40.The value to be prescribed by Cabinet Order, as provided for in paragraph (1) of Article 14 of the Act shall be two hundred thousand yen.
(Procedures, etc. for exemption from customs duty)
Article 41.A specified passenger, if he seeks duty exemption pursuant to the provision of paragraph (1) of Article 14 of the Act, shall state, in a written import declaration of goods for which such duty exemption is sought, the fact of his seeking duty exemption, the flight number of aircraft which he intends to take or the name of a vessel which he intends to board, for departure from the district as provided for in that paragraph and the total value of goods exempted from customs duty as prescribed in that paragraph at the time of his departure.
(2)A specified passenger referred to in the preceding paragraph shall, at the time of import declaration of goods for which duty exemption is sought, submit to the Director General of Okinawa District Customs a document certifying that such goods were purchased from an approved retailer at the passenger terminal facilities, etc. or special sales facilities, referred to in paragraph (1) of Article 14 of the Act (in cases where goods were purchased at such special sales facilities, it shall also be certified that they were delivered at the passenger terminal facilities, etc.).
(3)In the case where a written import declaration referred to in paragraph (1) has been filed, the customs may, if it is considered necessary, request a specified passenger to produce the boarding pass for aircraft or boat ticket of vessel referred to in that paragraph.
(Delivery of document certifying sales)
Article 42.In cases where an approved retailer is requested by any specified passenger to provide a document certifying the sale of goods to that passenger at a designated shop, the retailer shall deliver a document stating the following matters:
(i)the name and address of the approved retailer and the name of the designated shop (in the case where goods were sold at the special sales facilities referred to in paragraph (1) of Article 14 of the Act, the name of the designated shop where goods sold were delivered to the specified passenger shall also be included);
(ii)the descriptions, quantities and values of goods sold and the date of sale;
(iii)any other relevant matters.
(Procedures for revocation of approval)
Article 43.In cases where the Director General of Okinawa District Customs revokes approval referred to in paragraph (1) of that Article pursuant to the provision of paragraph (3) of Article 14 of the Act, he shall notify in writing a person who has obtained approval of such revocation and the reason therefor.
(Investigation and disposition of criminal cases)
Article 44.Chapter 9 (Investigation and disposition of criminal cases) of the Order for Enforcement of the Customs Act applies mutatis mutandis to investigation and disposition of criminal cases referred to in Articles 16 to 18 of the Act.
(Designation of child welfare institutions, etc.)
Article 45.Child welfare institutions to be prescribed by Cabinet Order, as provided for in subheading 0402.10-2-(1) of Appended Table 1 of the Act and subheading 0402.10-2-(1) of Appended Table 1-3 of the Act shall be 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 shall be 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 shall be those mixed feeds unfit for use other than for animal feeding and meet the standard requirements prescribed by the Ordinance of the Ministry of Finance.