Latest Revision: Act No. 68 of June 17, 2022
Customs Brokerage Act
Table of Contents
(Purpose)
Article 1.The purpose of this Act is to ensure proper and prompt implementation of customs clearance procedures for goods, including procedures for declaration and payment of customs duty, by providing necessary matters concerning control of business conducted by persons engaged in customs brokerage business and assignment of registered customs specialists, etc. and by promoting proper operation of their business.
(Definitions)
Article 2.In this Act and any order based on this Act, the terms set forth in the following items are as defined in these items:
(i)“customs brokerage business” means services provided at the request of other persons, as set forth in the following:
(a)to undertake the procedures or acts set forth in the following, for or on behalf of other persons at their request:
1.the procedures ranging from filing of declaration or application for approval as set forth in the following with the customs in accordance with the Customs Act (Act No. 61 of 1954) or other laws and regulations concerning customs duty, to obtaining permission of the declaration or approval of the application (including procedures for determination and payment of customs duty; hereinafter referred to as “customs clearance procedures”):
i.export (including reshipment provided for in Article 75 of the Customs Act) or import declaration;
ii.application for approval referred to in paragraph (1) of Article 7-2 of the Customs Act;
iii.declaration for loading vessel’s or aircraft’s stores onto a vessel or aircraft coming and/or going between Japan and a foreign country;
iv.application for approval of storage of foreign goods in a customs warehouse (including a place deemed, pursuant to the provisions of paragraph (2) of Article 50 of the Customs Act, to have been given the permission referred to in paragraph (1) of Article 42 of that Act), in a customs factory (including a place deemed, pursuant to the provisions of paragraph (2) of Article 61-5 of that Act, to have been given the permission referred to in paragraph (1) of Article 56 of that Act; hereinafter the same applies in this item) or in an integrated customs area, application for approval of using foreign goods in a customs factory for operations under customs procedures provided for in paragraph (1) of Article 56 of the Customs Act or of performing acts set forth in item (ii) or (iii) of paragraph (1) of Article 62-8 of that Act in an integrated customs area, or declaration for bringing foreign goods into a customs exhibition site as provided for in paragraph (1) of Article 62-3 of that Act;
v.application for approval referred to in item (i) of paragraph (1) of Article 67-3 of the Customs Act.
2.appeals to be filed with the Director General of Customs or the Minister of Finance in accordance with the provisions of the Administrative Appeal Act (Act No. 68 of 2014) or the Customs Act with respect to dispositions made under the Customs Act or other laws and regulations concerning customs duty;
3.claims or statements to be made to the customs with respect to customs clearance procedures, appeals referred to in item 2, or investigation or inspection conducted or disposition made by the customs in accordance with the provisions of the Customs Act or other laws and regulations concerning customs duty;
(b)to prepare written declarations, written applications, written appeals or other documents equivalent thereto, associated with customs clearance procedures or appeals referred to in item (a)2, which are filed with the customs or the Minister of Finance in accordance with the provisions of the Customs Act, other laws and regulations concerning customs duty or the Administrative Appeal Act (including electronic or magnetic records (i.e., records processed by electronic methods, magnetic methods or any other methods that cannot be perceived by the human senses, intended for use in data processing by means of computers; the same applies in paragraph (1) of Article 38) if they are prepared in lieu of these documents; hereinafter referred to as “customs clearance documents”);
(ii)“customs brokerage” means the business providing customs brokerage services;
(iii)“customs broker” means a person who has obtained permission referred to in paragraph (1) of the next Article;
(iv)“registered customs specialist” means a person who has been verified under paragraph (1) of Article 31 and engages in customs brokerage business of a customs broker.
(Permission for customs brokerage)
Article 3.A person who seeks to conduct customs brokerage business shall obtain permission of the Minister of Finance.
(2)The Minister of Finance may attach conditions to the permission referred to in the preceding paragraph.
(3)The conditions referred to in the preceding paragraph shall be minimized to the extent necessary for achieving the purpose of this Act.
(4)The Minister of Finance, when having granted the permission referred to in paragraph (1), gives a public notice thereof and delivers a permit to a person who has been granted the permission, without delay.
(5)Paragraph (1) does not apply to the professional duties performed by attorneys pursuant to the provisions of paragraph (1) of Article 3 of the Attorney Act (Act No. 205 of 1949), the services provided by legal professional corporations pursuant to the provisions of Article 30-5 of that Act, the services provided by joint enterprises of attorneys and registered foreign lawyers pursuant to the provisions of Article 71 of the Act on the Handling of Legal Affairs by Foreign Lawyers (Act No. 66 of 1986), or to the services provided by patent attorneys pursuant to the provisions of paragraph (2) of Article 4 (limited to the provisions relating to item (i)) of the Patent Attorney Act (Act No. 49 of 2000) or services provided by patent attorney corporations pursuant to the provisions of Article 40 of that Act (limited to the services associated with those set forth in item (i) of paragraph (2) of Article 4 of that Act).
(Application for permission)
Article 4.A person who seeks permission for customs brokerage shall file with the Minister of Finance a written application for permission, stating the matters as set forth in the following:
(i)the name and address of that person, and in the case of a juridical person, the names and addresses of its officers;
(ii)the names and locations of the business offices where customs brokerage business is to be conducted;
(iii)the name of a manager of each of the business offices referred to in the preceding item, and the number of registered customs specialists to be assigned to each of the business offices pursuant to the provisions of Article 13;
(iv)if goods to be handled in connection with the customs brokerage business are limited to a certain kind of goods, the details of such goods;
(v)if the person conducts any business other than customs brokerage business, the type of the business.
(2)The written application for permission referred to in the preceding paragraph shall be accompanied by a document showing the state of applicant's assets and other documents specified by the Ministry of Finance Order.
(Requirements for Permission)
Article 5.Before the Minister of Finance gives permission for customs brokerage, the Minister shall examine whether the following requirements are met:
(i)that the customs brokerage business associated with the application for permission is managed on a sound basis;
(ii)that the applicant who seeks permission is, in consideration of the personnel structure, capable of properly conducting customs brokerage business which the applicant seeks to conduct and also has sufficient social credibility;
(iii)that the business office where customs brokerage covered by the application for permission is to be conducted meets the requirements referred to in Article 13.
(Disqualification)
Article 6.If an applicant who seeks permission for customs brokerage falls under any of the following items, the Minister of Finance must not give the permission:
(i)that the applicant cannot properly perform the customs brokerage business due to mental or physical disorder, as may be prescribed by the Ministry of Finance Order;
(ii)that the applicant has received a ruling for the commencement of bankruptcy proceedings and the right of the applicant has not been restored;
(iii)that the applicant was sentenced to imprisonment without work or heavier punishment and a period of three years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(iv)that the applicant was sentenced to a fine in violation of any of the provisions of the laws as set forth in the following or was subject to a disposition of administrative notification pursuant to the provisions of the Customs Act (including the cases where applied mutatis mutandis pursuant to other laws concerning customs duty), the Act on General Rules for National Taxes (Act No. 66 of 1962) or the Local Tax Act (Act No. 226 of 1950) in violation of any of these provisions, and a period of three years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed or on which the matters indicated in the notification was performed:
(a)the provisions of Articles 108-4 to 112 of the Customs Act (including the cases where applied mutatis mutandis pursuant to any other laws concerning customs duty);
(b)the provisions of laws concerning national or local taxes other than those set forth in item (a), which provide for offenses of evasion of payment, non-payment or receipt of a refund of national or local tax by deception or other wrongful acts or the provisions concerning any attempt to commit these violations;
(v)that the applicant was sentenced to a fine in violation of any of the provisions of this Act and a period of three years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(vi)that the applicant was sentenced to a fine in violation of the provisions of the Act on Prevention of Unjust Acts by Organized Crime Group Members (Act No. 77 of 1991) (excluding paragraph (7) of Article 32-3 and paragraph (1) of Article 32-11 of that Act; hereinafter the same applies) or for having committed the offense referred to in Article 204, Article 206, Article 208, paragraph (1) of Article 208-2, Article 222 or Article 247 of the Penal Code (Act No. 45 of 1907) or the offense referred to in the Act on Punishment of Physical Violence and Other Acts (Act No. 60 of 1926), and a period of two years has not elapsed from the day on which the execution of the sentence was completed or the sentence ceased to be executed;
(vii)that the applicant is a member of an organized crime group provided for in item (vi) of Article 2 of the Act on Prevention of Unjust Acts by Organized Crime Group Members (hereinafter referred to as “member of organized crime group” in this item), or that the applicant was a member of organized crime group and a period of five years has not elapsed from the day on which the applicant ceased to be a member of organized crime group (collectively referred to as “member of organized crime group, etc.” in item (xi));
(viii)that the applicant who had the permission for customs brokerage revoked pursuant to the provisions of item (i) of paragraph (1) of Article 11 or paragraph (1) of Article 34 or who has been prohibited from engaging in customs brokerage business pursuant to the provisions of paragraph (1) of Article 35, and for whom a period of two years has not elapsed from the day on which the applicant was subjected to these dispositions;
(ix)that the applicant is a public official who was dismissed by disciplinary action and a period of two years has not elapsed from the day on which the applicant was subjected to the disposition;
(x)that a juridical person (applicant) whose officers (including any of the persons whose actual scope of authority or control is, regardless of their titles, equivalent to or greater than that of the officer) falls under any of the preceding items;
(xi)that the applicant’s business activities are controlled by a member of organized crime group, etc.
(Related business)
Article 7.A customs broker may, besides the customs brokerage business, conduct as its related business, using the name of customs broker, any business which precedes, follows or otherwise associates with the customs brokerage business at the request of any other person; provided, however, that this does not apply to the business which is restricted by other laws to perform.
(Establishment of a new business office)
Article 8.If a customs broker seeks to newly establish a business office for conducting customs brokerage business, the customs broker shall, pursuant to the provisions of Cabinet Order, obtain permission of the Minister of Finance.
(2)Paragraphs (2) to (4) of Article 3 and items (ii) and (iii) of Article 5 apply mutatis mutandis to the permission referred to in the preceding paragraph.
(Special provisions for permission of establishment of a new business office)
Article 9.If a customs broker authorized as an authorized customs broker (i.e., a customs broker authorized under paragraph (1) of Article 79 of the Customs Act) seeks to establish a new business office for conducting customs brokerage business, the customs broker may, notwithstanding the provisions of paragraph (1) of the preceding Article, notify that fact to the Minister of Finance pursuant to the provisions of Cabinet Order.
(2)For the purposes of applying the provisions of this Act, the permission referred to in paragraph (1) of the preceding Article is deemed to be given for the business office relating to the notification referred to in the preceding paragraph at the time when the notification is accepted.
(Invalidation of permission)
Article 10.If a customs broker falls under any of the following items, permission for the customs brokerage ceases to be effective:
(i)when the customs broker has discontinued customs brokerage business;
(ii)when, after death of the customs broker, application prescribed in paragraph (2) of Article 11-2 has not been made within a period provided for in that paragraph or a disposition not to give the approval referred to in that paragraph has been made;
(iii)when the juridical person has been dissolved;
(iv)when the customs broker has received a ruling for commencement of bankruptcy proceedings.
(2)When permission for customs brokerage has ceased to be effective, the Minister of Finance shall give a public notice thereof without delay.
(3)When permission for customs brokerage has ceased to be effective pursuant to the provisions of paragraph (1), if any customs clearance procedures are in process, a person who has been given that permission (or, if the person has died, the successor, and if a juridical person has ceased to exist as a result of merger, the juridical person that survives the merger or the juridical person that has been newly established as a result of the merger) is deemed to maintain the permission for the procedures.
(Invalidation of permission)
Article 11.The Minister of Finance, if a customs broker falls under any of the following items, may revoke the permission:
(i)when it is found that the customs broker has obtained permission for customs brokerage by deception or other wrongful means;
(ii)when the customs broker falls under any of items (i), (iii) to (vii), (x) or (xi) of Article 6.
(2)Before the Minister of Finance revokes permission for customs brokerage pursuant to the provisions of the preceding paragraph, the Minister shall hear opinions of the examiners referred to in paragraph (1) of Article 39.
(Succession of permission)
Article 11-2.When a customs broker has been succeeded, the heir (when there are two or more heirs, if one of the heirs, with the consent of all of the heirs, has been selected as an heir to take over the position based on the permission of customs brokerage, then the heir so selected) takes over the position based on the permission of the decedent.
(2)A person who has taken over the position based on the permission of customs brokerage pursuant to the provisions of the preceding paragraph (referred to as “successor” in the next paragraph) may, pursuant to the provisions of Cabinet Order, file an application for approval of succession with the Minister of Finance within sixty days after the death of the decedent.
(3)If a successor does not meet any of the requirements referred to in the items of Article 5 or falls under any of the items of Article 6, the Minister of Finance does not give the approval referred to in the preceding paragraph.
(4)When a customs broker has been merged or has been split up (limited to the cases where customs brokerage business is to be taken over) or when a customs broker has transferred customs brokerage business, if the customs broker has in advance obtained approval of the Minister of Finance pursuant to the provisions of Cabinet Order, a juridical person that survives the merger or is established as a result of the merger, a juridical person that has taken over the business as a result of the split-up or a person who has been transferred the business (referred to as “juridical person after merger, etc.” in the next paragraph) may, notwithstanding the provisions of item (i) or (iii) of paragraph (1) of Article 10, take over the position based on the permission of customs brokerage of the juridical person that has ceased to exist as a result of the merger or has been split up, or based on the permission of customs brokerage of the person who has transferred the business.
(5)If a juridical person after merger, etc. does not meet any of the requirements referred to in the items of Article 5 or falls under any of the items of Article 6, the Minister of Finance does not give the approval referred to in the preceding paragraph.
(6)The Minister of Finance, at the time of giving approval pursuant to the provisions of paragraph (2) or (4), may revoke or alter conditions attached under paragraph (2) of Article 3 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 8) with respect to permission for customs brokerage related to the succession for which the Minister seeks to give approval (including conditions altered pursuant to the provisions of this paragraph or conditions newly attached) or may newly attach conditions. In this case, paragraph (3) of Article 3 applies mutatis mutandis.
(7)When the Minister of Finance has given the approval referred to in paragraph (2) or (4), the Minister shall immediately give a public notice thereof.
(Notification of changes, etc.)
Article 12.If a customs broker falls under any of the following items, the customs broker (or, in the case of item (iii), a person specified by Cabinet Order) shall notify that fact to the Minister of Finance without delay:
(i)when there is any change in the matters set forth in items (i) to (iii) and (v) of paragraph (1) of Article 4;
(ii)when a customs broker falls under any of items (i), (iii) to (vii), (x) and (xi) of Article 6;
(iii)when permission for customs brokerage ceases to be effective pursuant to the provisions of paragraph (1) of Article 10.
(Assignment of registered customs specialists)
Article 13.In order for the customs brokerage business to be properly conducted, a customs broker shall, pursuant to the provisions of Cabinet Order, have a registered customs specialist at each of the business offices where the business is conducted; provided, however, that this does not apply if goods to be handled at the business office in connection with customs brokerage business are limited to a certain type of goods pursuant to the provisions of paragraph (2) of Article 3 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 8).
(Examination, etc. by a registered customs specialist)
Article 14.A customs broker shall have a registered customs specialist examine and affix the specialist’s name to the customs clearance documents which are to be submitted to the customs at the request of other persons and specified by Cabinet Order (limited to documents associated with customs brokerage business conducted at the business office where a registered customs specialist is engaged in the customs brokerage business).
(Hearing of opinions on reassessment)
Article 15.If a declaration for duty payment filed with the customs by a customs broker at the request of other person is to be reassessed under paragraph (1) or (3) of Article 7-16 of the Customs Act and if the reassessment results in increase in the amount of customs duty payable on the grounds of a difference in classification of goods for the purpose of application of the Tariff Schedule or in customs value of the goods, or any difference in interpretation of the applicable provisions of other laws and regulations concerning customs duty, the Director General of Customs shall provide the customs broker with an opportunity to state the opinion on such differences; provided, however, that this does not apply if increase in the amount of customs duty payable is caused by any objectively and readily ascertainable error in calculation, transcription or of other similar nature.
(Notification of examination)
Article 16.When the Director General of Customs has customs officials conduct inspection referred to in Article 67 of the Customs Act or other equivalent inspection based on the provisions of laws concerning customs duty and prescribed by Cabinet Order with respect to customs clearance procedures performed by a customs broker,, the Director General of Customs shall notify the customs broker thereof in order to secure the attendance of the customs broker or employees of the customs broker.
(Prohibition of name lending)
Article 17.No customs broker may allow any other person to use its name for customs brokerage.
(Posting service rates)
Article 18.A customs broker shall post service rates for customs brokerage (including related services provided for in Article 7) at the business office in a manner readily visible to clients.
(Obligation to maintain confidentiality)
Article 19.Customs brokers (or, if they are juridical persons, their officers), registered customs specialists and other persons engaged in customs brokerage business shall not divulge or misappropriate, without justifiable grounds, any confidential information which they have learned in connection with customs brokerage business. The same applies after they cease to engage in customs brokerage business.
(Prohibition of dishonorable acts)
Article 20.Customs brokers (or, if they are juridical persons, their officers) and registered customs specialists shall not engage in any acts that may damage the reputation or dignity of customs brokers or registered customs specialists.
(Validity of signature, etc.)
Article 21.The presence or absence of any affixed signature of a registered customs specialist prescribed in Article 14 or of any measure of the Director General of Customs prescribed in Article 15 or 16 shall not be construed to affect the validity of documents for customs clearance or dispositions related to reassessment or inspection, as provided for in these Articles.
(Records keeping, notification, reporting, etc.)
Article 22.A customs broker shall, pursuant to the provisions of Cabinet Order, keep books relating to customs brokerage business (including related business provided for in Article 7; hereinafter the same applies in this paragraph and paragraph (3)), record therein matters concerning the income and preserve, for a certain period, documents relating to customs brokerage business handled by the customs broker.
(2)A customs broker shall, pursuant to the provisions of Cabinet Order, notify the Minister of Finance of the names of, and changes in registered customs specialists and other persons engaged in customs brokerage business (or, if a customs broker is a juridical person, the names of, and changes in the officers responsible for customs brokerage business, registered customs specialists and other persons engaged in customs brokerage business).
(3)A customs broker shall, pursuant to the provisions of Cabinet Order, submit once a year to the Minister of Finance a report stating the number of cases handled in connection with customs brokerage business, the amount of fees received through the business and other matters associated with customs brokerage business.
(Examination for registered customs specialists)
Article 23.Any person who seeks to be registered as a customs specialist shall pass the examination for registered customs specialists.
(2)The examination for registered customs specialists is conducted on the following subjects in order to judge whether an applicant has the knowledge and ability necessary to be registered as a customs specialist:
(i)the Customs Act, the Customs Tariff Act, other laws concerning customs duty and the Foreign Exchange and Foreign Trade Act (limited to Chapter 6 thereof);
(ii)practices of preparing documents for customs clearance and performing other customs clearance procedures;
(iii)the Customs Brokerage Act.
(Partial exemption from examination subjects)
Article 24.When a person falls under any of the following items, the person may, if the person so requests, be exempted from the examination on the subjects as set forth in these items:
(i)a person who has engaged in the customs brokerage business of a customs broker or has engaged in services relating to customs duty or other customs clearance at a government agency as may be prescribed by Cabinet Order, for a total period of fifteen years or longer: subjects set forth in items (i) and (ii) of paragraph (2) of the preceding Article;
(ii)a person who has engaged in the customs brokerage business of a customs broker or customs clearance services at a government agency as may be prescribed by Cabinet Order for a total period of five years or longer: subjects set forth in item (ii) of paragraph (2) of the preceding Article.
(Qualification for a registered customs specialist)
Article 25.A person who has passed the examination for registered customs specialists is qualified to be registered as a customs specialist in the jurisdiction areas of any customs.
(Examination fee)
Article 26.A person seeking to take the examination for registered customs specialists shall pay examination fee in an amount to be prescribed by Cabinet Order in consideration of the actual cost.
(2)The examination fee paid pursuant to the provisions of the preceding paragraph shall not be returned even when a person fails to take the examination for registered customs specialists.
(Conduct of examination, etc.)
Article 27.The examination for registered customs specialists is held at least once a year by each of the Directors General of Customs, using examination questions determined by the Minister of Finance; provided, however, that the examination papers shall be graded by examiners referred to in paragraph (1) of the next Article.
(Examiners)
Article 28.The Minister of Finance shall appoint a maximum of fifteen examiners for preparing questions and grading examination papers for each examination for registered customs specialists.
(2)Examiners shall be appointed from among persons having academic background and experience in customs clearance services.
(Rescission of decision on passing examination, etc.)
Article 29.If a person, by wrongful means, takes or attempts to take the examination for registered customs specialists or is exempted or attempts to be exempted from examination subjects, the Director General of Customs may rescind the decision on the person’s success in the examination or may prohibit the person from taking the examination.
(2)The Director General of Customs may, in consideration of the circumstances, disqualify any person subject to the disposition prescribed in the preceding paragraph from taking the examination for registered customs specialists for a period to be specified by the Director General of Customs within two years.
(Delegation to Ministerial Order)
Article 30.In addition to what is provided for in this Section, procedures for taking the examination for registered customs specialists and any other necessary matters concerning the examination are prescribed by the Ministry of Finance Order.
(Verification)
Article 31.When a customs broker seeks to have a person who has passed the examination for registered customs specialists engage in customs brokerage business using the title of a registered customs specialist, the customs broker shall notify the Minister of Finance of the name of the registered customs specialist, the name of business office where the person is to engage in customs brokerage business and other matters specified by Cabinet Order and shall have it verified that the registered customs specialist does not fall under the provisions of the next paragraph.
(2)No person falling under any of the following items may be registered as a registered customs specialist:
(i)a person falling under any of items (i) to (ix) of Article 6;
(ii)a person who has committed any acts in violation of the provisions of the laws set forth in item (iv)(a) of Article 6, and a period of two years has not elapsed from the day on which the violation was committed;
(iii)a person who falls under the following, and the period of suspension provided for therein has not elapsed:
(a)a person who was subject to a disposition of suspension of customs brokerage business pursuant to the provisions of paragraph (1) of Article 34 (including a person who committed the offense which has caused the disposition);
(b)a person who has been suspended from engaging in customs brokerage business pursuant to the provisions of paragraph (1) of Article 35.
(Loss of qualification of a registered customs specialist)
Article 32.A registered customs specialist, if the specialist falls under any of the following items, ceases to be a registered customs specialist:
(i)when the specialist ceases to engage in customs brokerage business of a customs broker who has obtained the verification referred to in paragraph (1) of the preceding Article;
(ii)when the specialist falls under any of items (i) to (ix) of Article 6;
(iii)when the decision on the specialist’s success in the examination for registered customs specialists is rescinded pursuant to the provisions of paragraph (1) of Article 29;
(iv)when it is found that the verification referred to in paragraph (1) of the preceding Article was obtained by deception or other wrongful means.
(Prohibition of name lending)
Article 33.No registered customs specialist (including a person who falls under item (i) of the preceding Article and for whom no notification of the change prescribed in paragraph (2) of Article 22 has been issued) may permit any other person to use the specialist’s name for customs brokerage business.
(Order to improve business operation)
Article 33-2.The Minister of Finance, if it is found necessary for the proper operation of customs brokerage, may order a customs broker to take, to the extent necessary, measures for improving the business operation.
(Supervisory dispositions against customs brokers)
Article 34.The Minister of Finance, if a customs broker falls under any of the following items, may order the customs broker to suspend wholly or partly the customs brokerage business for a period to be specified by the Minister within one year, or may revoke permission for customs brokerage:
(i)when a customs broker violates this Act, any order based on this Act, any disposition based on this Act or the order, or the conditions attached to permission pursuant to the provisions of paragraph (2) of Article 3 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 8) (the conditions herein include those altered pursuant to the provisions of paragraph (6) of Article 11-2 or newly attached), or violates the provisions of the Customs Act or other laws and regulations concerning customs duty;
(ii)when any officer of a customs broker or any other person engaged in customs brokerage business commits any acts in violation of the provisions of this Act, any order based on this Act or other laws and regulations concerning customs duty, or commits an act damaging the reputation of customs brokers if the damage is attributable to the customs broker.
(2)When the Minister of Finance has made the disposition prescribed in the preceding paragraph, the Minister shall give a public notice thereof without delay.
(Supervisory dispositions against customs brokers)
Article 35.The Minister of Finance, if a registered customs specialist violates this Act, the Customs Act or any other laws and regulations concerning customs duty, may reprimand the specialist, suspend the specialist from engaging in customs brokerage business for a period to be specified by the Minister of Finance within one year or prohibit the specialist from engaging in customs brokerage business for two years.
(2)Paragraph (2) of the preceding Article applies mutatis mutandis when a disposition prescribed in the preceding paragraph is made.
(Request for inquiry)
Article 36.Any person, if it is found that a customs broker or registered customs specialist falls under paragraph (1) of Article 34 or paragraph (1) of the preceding Article, may state this fact to the Minister of Finance and request the Minister to take appropriate measures.
(Procedures for making dispositions)
Article 37.If the Minister of Finance seeks to make a disposition prescribed in paragraph (1) of Article 34, the Minister shall hear the opinions of examiners referred to in paragraph (1) of Article 39, and if the Minister seeks to make a disposition prescribed in paragraph (1) of Article 35, the Minister shall hear the opinions of the customs broker for whom the registered customs specialist concerned engages in customs brokerage business.
(2)If the Minister of Finance makes a disposition prescribed in paragraph (1) of Article 34 or paragraph (1) of Article 35, the Minister shall notify in writing the person subject to the disposition of the disposition and the reason therefor.
(Hearing of report, etc.)
Article 38.The Minister of Finance, if it is found necessary for ensuring proper implementation of this Act, may request a customs broker to submit a report, or may have a customs official question a customs broker or examine books and documents concerning the broker’s business (including electronic or magnetic records if prepared and preserved in lieu of the books and documents).
(2)If a customs official makes an inquiry or inspection pursuant to the provisions of the preceding paragraph, the customs official shall carry the certificate for identification, and, if requested by any person concerned, present the certificate to that person.
(3)The authority to make any inquiry or inspection as prescribed in paragraph (1) shall not be construed as being vested for criminal investigations.
(Examiners)
Article 39.The Minister of Finance, if it is necessary to do so, appoints a maximum of three examiners for hearing their opinions on the dispositions prescribed in paragraph (1) of Article 11 or paragraph (1) of Article 34.
(2)(The examiners shall be appointed from among persons having academic background and experience concerning customs brokerage business.
(Restriction on use of title)
Article 40.Any person who is not a customs broker must not use the title of customs broker.
(2)Any person who is not a registered customs specialist must not use the title of a registered customs specialist.
(Appeal)
Article 40-2.Article 91 of the Customs Act applies mutatis mutandis to the cases in which any request for administrative review is made with respect to the dispositions of the Minister of Finance or the Director General of Customs made under this Act.
(Delegation of authority)
Article 40-3.The Minister of Finance may, pursuant to the provisions of Cabinet Order, delegate part of the authority to the Director General of Customs.
Article 41.A person who falls under any of the following items is punished by imprisonment with work for not more than one year or by a fine not exceeding one million yen:
(i)a person who has obtained the permission referred to in paragraph (1) of Article 3 or paragraph (1) of Article 8 by deception or other wrongful means;
(ii)a person who conducts customs brokerage business in violation of the provisions of paragraph (1) of Article 3, or a person who, in violation of the conditions attached pursuant to the provisions of paragraph (2) of that Article (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 8) (conditions herein include those altered pursuant to the provisions of paragraph (6) of Article 11-2 or newly attached; hereinafter the same applies in this item), conducts customs brokerage business with respect to goods other than those limited under the conditions;
(iii)a person who, in violation of the provisions of Article 19, divulges or misappropriates any confidential information which the person has learned in connection with customs brokerage business;
(iv)a person who conducts customs brokerage business in violation of the disposition of suspension of all or part of the customs brokerage business prescribed in paragraph (1) of Article 34.
(2)The offense set forth in item (iii) of the preceding paragraph shall be prosecuted only upon complaint.
Article 42.A person who falls under any of the following items is punished by imprisonment with work for not more than six months or by a fine not exceeding five hundred thousand yen:
(i)a person who has obtained the verification referred to in paragraph (1) of Article 31 by deception or other wrongful means;
(ii)a person who engages in customs brokerage business in violation of the disposition of suspension of, or prohibition from engaging in customs brokerage business prescribed in paragraph (1) of Article 35.
Article 43.A person who falls under any of the following items is punished by a fine not exceeding five hundred thousand yen:
(i)a person who violates the order prescribed in Article 33-2;
(ii)a person who fails to make a report prescribed in paragraph (1) of Article 38, makes a false report, fails to respond or makes a false response to inquiry made by a customs official as prescribed in that paragraph, or refuses, interferes with or avoids the inspection prescribed in that paragraph.
Article 44.A person who falls under any of the following items is punished by a fine not exceeding three hundred thousand yen:
(i)a person who permits any other person to use the person’s name in violation of Article 17;
(ii)a person who permits any other person to use the person’s name in violation of Article 33;
(iii)a person who uses the title of customs broker or registered customs specialist in violation of Article 40.
Article 45.If a representative of a juridical person or an agent, employee or other worker of a juridical person or an individual commits, in connection with the business of the juridical person or individual, any of the acts violating the provisions of paragraph (1) (excluding item (iii)) of Article 41, item (i) of Article 42, Article 43 or item (i) or (iii) of the preceding Article, not only is the offender punished but also the juridical person or individual is punished by a fine prescribed in respective Articles.