Provisional Translation
| OTO No. | 138 | Classification | MOF-41 |
|---|---|---|---|
| Date of Acceptance | December 21, 1983 | Ministry/Agency Receiving Complaint | Ministry of International Trade and Industry (JETRO) |
| Responsible Ministries | Ministry of Finance | Related Laws | Commodity Tax Law |
| Complainant | Australian firm | Exporting Countries | Australia |
| Subject | Simplification of the commodity tax exemption procedure for re-imported aircraft parts. | ||
| Details of Measures | It was explained to the complainant that a re-imported article was exempted from the commodity tax if it is confirmed to have been exported within past 5 years and have already been taxed (according to the Commodity Tax Law, Article 27 - 2), that this procedure is so simple as to be only confirmed by the authorities. In this case, the importer had neglected this procedure and asked the complainant to pay the amount equivalent to the commodity tax he had paid, and that the importer intended to improve his disposal system to prevent the recurrence of troubles. | ||
| Classification of Processing | Ca | Directions | II-a |
| Remarks | |||