| TOP |
| 6th Report of Market Access Ombudsman Council (March 16, 2000) |
1. Complainant: Osaka Chamber of Commerce and Industry
2. Ministry concerned: Ministry of Finance
3. Complaint:
Customs determines the tariff code and tariff rate for new products, but a different tariff code and tariff rate is sometimes applied to the same product at different customs offices.
When the tariff code and tariff rate for a new product is determined at one customs office, this should be coordinated so that importers can declare the same tariff code and tariff rate at every other customs office in Japan.
4. Corresponding Policy of the Ministries concerned:
Japan's tariff schedule is based on the HS Treaty, and interpretation of the schedule is made public in the HS Explanatory Notes and the Classification Opinions (including classification standards used in Japan as well).
The prior instruction system - in which importers and other parties may inquire to customs regarding the classification (tariff code) and the tariff rate based on the tariff schedule which are applicable to the cargo they are planning to import, and receive a reply prior to import (Customs Law Article 7, Paragraph 3), is used to improve the convenience of importers.
Additionally, a classification center has been established to ensure uniformity of classification throughout Japan and a search system for classification information is available, in which examples of imported cargo classifications can be viewed at all customs offices.
These measures have been taken to ensure uniformity of tariff codes and tariff rates, and to improve transparency. We believe that the prior verification system is particularly useful in the case of new products, and interested parties are encouraged to use it.
5. Remarks
The complainant accepted this policy.