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| 7th Report of Market Access Ombudsman Council (March 18, 2002) |
1. Complainant: Tokyo Chamber of Commerce and Industry
2. Ministry concerned:Ministry of Finance
3. Complaint:
The simplified declaration system allows importers who have been qualified beforehand by the Director-General of Customs to receive duly identified import cargoes before making tariff declaration. The application for the use of the system must be made by company, not by business division or establishment of a company.
This restrictive condition hampers the use of the system by big enterprises that deal in many different goods. Therefore, the one-application-per-company restriction should be abolished.
4. Corresponding Policy of the Ministries concerned:
(1) Under the simplified declaration system, importers who have been qualified beforehand by the Director-General of Customs (special importers) can separate import declarations from tariff declarations for cargoes that are identified as being imported continuously and make tariff declarations after receiving the cargoes on condition of their full compliance with law. At the same time, the importers are obliged to submit a special statement within a fixed period (Article 7-2-2 of the Customs Law) and keep required accounts (Article 7-9-1 of the Customs Law).
(2) In actual merchandise trade, it is true that some business divisions or establishments act as if they are independent of the corporation to which they belong. However, they only act for the purpose of the corporation as internal organizations of the corporation and the effects of their legal acts in principle belongs to the corporation in question.
(3) In view of the legal status of the above business divisions or establishments, it is reasonable to judge that the rights and obligations of the special importers under the Customs Law are attributable to the corporation to which they belong. Therefore, the current system is appropriate.
(4) The Customs is striving to certify special importers promptly, except for those who are applicable to reasons for rejection prescribed in Article 7-5 of the Customs Law. And in order to facilitate various procedures, including certification of special importer, a simplified declaration administrator who is responsible for overall operations concerning the simplified declaration system is stationed at each customs office. The administrator also offers advice on various procedures.
5. Remarks
The complainant accepted this policy.