(1) PURPOSE OF THE LAW AND SYSTEM
The objective of this law is to provide for the proper enforcement of customs procedures regarding the determination, payment, collection and refund of customs duty, as well as the exportation and importation of goods.

(2) OUTLINE OF THE LAW AND SYSTEM
Any person intending to import the relevant cargo shall file with the Director-General of Customs a declaration pertaining to the basis for duty assessment, the name, the quantity and value of the goods to be taken as the tax base for customs duty, and any other necessary matters relating to the goods. He must also obtain an import permit after the necessary inspection of the goods (Article 67).
Any person intending to import the cargo to which a self-assessed taxation system is applied shall also file a declaration pertaining to the payment of customs duty on the relevant cargo (Article 7).

(3) CABINET ORDER AND MINISTERIAL ORDINANCES
Cabinet Order for Enforcement of the Customs Law
Customs Law Enforcement Regulations
Cabinet Order on Customs Fees

(4) OUTLINE OF THE CONTROL
1) Items Covered
Imported goods

2) Outline of Specifications, Standards and Inspections, etc.
i.Outline of the Control
(a) Any person who is to import any goods shall declare to the Director-General of Customs the name as well as quantity and price of the goods and any other necessary matters to the goods and obtain an import permit after necessary examination (Article 67).
(b) Importers shall be obliged to choose either to import after obliteration or correction of false or misleading indication of place of origin, or reship the goods, if the goods imported have, directly on the goods or indirectly on the container or package, etc., an indication that the place of production is different from the true place of origin (false indications), or an indication which does not necessarily falsify in an evident way the place of origin but may lead to misconception of origin of the said goods (indication which may lead to misconception) (Article 71). Furthermore, according to the Madrid Agreement, migratory states must take measures either to seize or prohibit the importation of any goods showing a false indication of place of origin or an indication which may lead to misconception.
(c) In cases where security equivalent to the total or a part of the amount of customs duty stated on the said import declaration is deposited, a time limit of payment of such customs duty may be deferred for a period not exceeding three months (Article 9-2).

ii. Procedure for Application
(a) Any person intending to declare for import or duty payment shall file a written declaration for import or duty payment describing the necessary matters with the Director-General of Customs (Article 7).
(b) Any person intending to deferred the time limit for duty payment (including for consumption tax payment) shall file a written request and necessary security with Customs to which he intends to make an import declaration (and duty payment declaration) (Article 9-2).
(c) Any person applying for permission regarding Customs area shall file a written request for permission with the Director-General of the Customs having jurisdiction over the location of the place of the relevant warehouse (Article 35 of the Enforcement Law).

< Prior Instruction System >
In order to encourage proper declaration of importers in a self-assessed taxation system and to promote the smooth operations of its system, if importers request instruction concerning tariff schedule table number necessary for declaration (such as tax rate, piece, quantity, and tax base: hereinafter referred to as the "import system, etc.") and various matters of other procedures, a prior instruction system is designed to endeavor to provide appropriate instructions. Instructions are carried out by the custom counselors, chief examiners (in charge of clearance and exchanges, etc.), custom inspectors, special price examiners, and other responsible departments.

Instructions by custom counselors
When an inquiry concerning matters related to clearance is made by an importer, etc., if a custom counselor is able to directly answer, he/she should answer promptly.

Instructions by chief examiners in charge of clearance division
When cargo has already arrived in Japan,instructions are made for the tariff schedule table number of the cargo, tax rate, price, tax rates of internal tax on consumption and local consumption tax, statistical item number and an import system.

Instructions by custom inspectors or chief examiners in charge of special inspection department
When cargo has not yet arrived in Japan, instructions are made for a tariff schedule table number of the cargo, item number and an import system, etc. at the customs office where it is scheduled to be imported.
Instructions by special tax examiner or chief investigator in charge of assessment
When there are specific plans of import, instructions are made for interpretation of laws, etc. concerning the tax basis of imported goods, at the main customs office planned to be imported.

< Customs Area System >

(a) Significance of Customs areas
To ensure fulfillment of proper customs procedure concerning imported/exported cargo, to prevent illegal import of drugs and firearms, etc., and illegal export of weapons and stolen cars, etc., and to ensure collection of tariff and domestic consumption tax, it is necessary to collect foreign cargo (imported cargo before permission of import and cargo to be exported with permission of export) at specific areas supervised by customs, to administer the said cargo, and to conduct customs procedure, etc. efficiently at customs.
Customs areas are specific areas where the said cargos are collected.
(Reference): In principle, foreign cargo shall not be stored in places other than Customs areas. Furthermore, import and export procedures shall be implemented after the cargo to be exported or imported is delivered to Customs areas (Articles 30 and 67-2 ).

(b) Types and function of Customs areas
There are five types of Customs areas. The major functions of each are shown in the following table (Article 29, etc.).

Although examination of cargo is conducted at the place designated by the Director-General of Customs in principle, examination may be obtained at a location other than those designated (examination outside the designated place) by obtaining permission from the Director-General of Customs (Article 69). In such a case, the prescribed fee shall be paid to Customs (Article 100).

(5) HIGHLIHGTS OF THE RECENT AMENDMENT
Introduction of heavy additional tax system for customs (October 2005):
Should a wrond declaration (wrong tax payment) or non-declartaion occur by concealing or falsifying the amount of tax or its basis for calculation as to imported goods to which a self-assessment taxation system is applied, heavy additional tax is to be leviedon tariffs and consumption tax (including local consumption tax) in stead of additional tax for deficient declaration or additional tax for no declaration.
The system of import prohibited good under the Customs Tariff Law is transferred to the Customs Law as "export prohibited goods" and the system of export prohibted good is introduced (amended in 2006).

Customs Law

(6) REFERENCE INFORMATION
(Liaison Office for Further Information)
Customs Clearance Division, Customs and Tariff Bureau, Ministry of Finance
Tel:03-3581-4111 (representative) http://www.mof.go.jp