(1) PURPOSE OF THE LAW AND SYSTEM
The objective of this law is to provide temporary exceptions to the Customs Tariff Law and the Customs Law regarding the adjustment of customs duty rates on certain essential goods, thereby contributing to the sound development of the national economy.

(2) OUTLINE OF THE LAW AND SYSTEM
Provisions include those related to temporary rates of duty (Article 2), provisional exemption from customs duties (for specific articles, parts of aircrafts and articles for space research development, etc.) (Article 4), customs system for special emergency customs duty and emergency measures of customs duties on beef and pork (Articles 7-3 to 7-6), reduction of customs duties on products manufactured from goods exported for processing or assembling (Article 8), generalized system of preferences (Articles 8-2 to 8-4), emergency measures based on the Japan-Singapore Economic for a New Age Partnership (Japan-Singapore EPA) (Article 7-8), tariff quota based on Agreement between Japan and the United Mexican States for the Strengthening of the Economic Partnership (Japan-Mexico EPA), etc. (Article 8-6 to 8-7), and measures to develop Okinawa (Articles 10-3 and 10-4).

(3) CABINET ORDER AND MINISTERIAL ORDINANCES
Cabinet Order for Enforcement of the Temporary Tariff Measures Law
Temporary Tariff Measures Law Enforcement Regulations
Cabinet Order concerning the Tariff Quota System
Cabinet Order concerning the Tariff Quota System based on Agreement between Japan and the United Mexican States for the Strengthening of the Economic Partnership
Cabinet Order concerning measures of emergency customs duty related to specific goods imported from Republic of Singapore,etc.

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

2) Outline of the Control
i.Content of the Control
(a) The conditions for designation as a beneficiary country of preference are: to be territory with an economy still in a stage of development, desiring preferential tariffs regarding Japanese customs duties and being prescribed by Cabinet Order as a country to which such benefits may be extended appropriately (Paragraph 1 of Article 8-2). Of those beneficiary countries of preference, least-developed countries, designated by decision of United Nations General Assembly, may enjoy customs duty exemption for goods whose country of origin are prescribed by Cabinet Order as a country to which preferential tariffs may be extended appropriately (Paragraph 3 of Article 8-2). Issues necessary for the relevant procedures are provided by Cabinet Order (Paragraph 4 of Article 8-2).

(b) A Certificate of Origin must be issued at the time of export of the goods by an agency authorized to issue a Certificate of Origin in the country from which the relevant goods are being exported (Paragraph 4 of Article 27 of Cabinet Order for Enforcement of the Temporary Tariff Measures Law)

ii.Procedure for Application
It is prescribed that any person intending to benefit from the application of preferential tariffs must submit a Certificate of Origin to Customs when filing an import declaration.

(5) HIGHLIHGTS OF THE RECENT AMENDMENT
As Japan-Singapore EPA was concluded (enforced in November 2002), implementation of measures of an emergency customs duty, a return system by tariffs exemption/reduction, and a special emergency customs duty were enacted. Furthermore, tariff of Japan-Singapore EPA are applied to those goods covered by the EPA. As Japan-Mexico EPA was concluded (enforced in April 2005), bilateral safeguard clause and tariff quota system for goods imported from Mexico were arranged. Tariff of Japan-Mexico EPA are applied to those goods covered by the EPA.

(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