(1) PURPOSE OF THE LAW AND SYSTEM
This law determines the rates of customs duty, the basis for duty assessment, reduction of and exemption from customs duty, and other matters regarding the customs duty system.

(2) OUTLINE OF THE LAW AND SYSTEM
The determination of basis for duty assessment and rate of duty (Article 3), Customs valuation etc. (Articles 4 to 4-8), the special customs duty systems (beneficial duty, retaliatory duty, countervailing duty, anti-dumping duty, emergency duty, tariff quota system) (Articles 5 to 9-2), the system for reduction of , exemption from or refund of customs duty (Articles 10 to 20-3).

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

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

2) Outline of Specifications, Standards and Inspections, etc.
i. Content of the Control
(a) The classification of customs duty is based upon the HS (Harmonized Commodity Description and Coding System) Treaty.
(b) The Customs authority, in accordance with precedents etc., judges strictly whether or not imported goods are "books, drawings, carvings or any other articles, to injure public morals".
(c) The determination of customs value (valuation) for imported cargo is based on the Agreement on Implementation of Article 7 (valuation agreement) of the GATT (General Agreement on Tariffs and Trade) 1994.
(d) The customs value of the imported cargo, that is the price actually paid or payable (transaction price), plus elements which may be added, including the cost of transportation to the port of importation and the insurance cost, to the extent that such elements are not included in the price to be paid or payable for the relevant imported cargo from buyers to sellers at the time of carrying on import transactions or in the price actually paid or payable for the relevant imported cargo (Paragraph 1 of Article 4)
(e) As part of declaration for payment of customs duty, in the case of special circumstances concerning the determination of customs value for imported cargo, importers shall submit to the Director-General of Customs, a declaration (valuation declaration) in written form, describing necessary matters relevant to the valuation of the imported cargo, such as basis for the calculation of the taxable value of the said imported cargo, particular circumstances relating to the import transactions (Paragraph 1 of Article 4 of the Enforcement Order of the Customs Law).

ii. Procedure for Application
In cases where circumstances necessary for the determination of customs value exist, importers shall submit to Customs, Valuation Declaration of Imported Goods Form 1 (individual, blanket), or Valuation Declaration of Imported Goods Form 2 (individual, blanket) when filing an import declaration. (In the case of a blanket declaration, submission prior to filing an import declaration is also possible.)

(5) HIGHLIGHTS OF THE RECENT AMENDMENT
Besides imported goods that infringe trademark rights and copyrights, those goods that infringe patent rights, utility model rights and design rights are anew covered by import prohibition appeal system. Furthermore, imported goods that infringe plant breeders' rights are added to import-prohibited goods and covered by import prohibition appeal system (amendment in 2003).
The system for import-prohibited good has been transferred from the Customs Tariff Law to the Customs Law (amended in 2006).

(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