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Customs Act (Japan)


[English Translation of the Content and Articles 6 and 95]


Chapter One       General Provisions

Section 1             General Principles

Section 2             Period and Time Limit

Section 3             Service of Notice



Chapter Two       Determination, Payment, Collection and Refund of Customs Duty

Section 1             General Principles


                            Article 6

Except otherwise provided for in this law or Customs Tariff Act and any other laws related to customs duty, the customs duty shall be paid by the importer of the relevant goods.


Section 2             Determination of Customs Duty by Self-Assessment

Section 3             Determination of Customs Duty by Assessment

Section 4             Payment and Collection of Customs Duty

Section4-2           Incidental Duties

Section 5             Other Provisions


Chapter Three    Vessels and Aircrafts


Chapter Four      Bonded Area

Section 1             General Provisions

Section 2             Designated Bonded Area

Section 3             Bonded Warehouse

Section 4             Bonded Factory

Section 5             Bonded Exhibition Hall

Section 6             Integrated Bonded Area


Chapter Five       Carriage

Chapter Six         Customs Clearance

Chapter Seven    Admission and Detention

Chapter Seven-2               Relations with Administrative Procedures Act

Chapter Eight     Complaint

Chapter Nine      Miscellaneous


                            Article 95

(1)   In the case that an individual filer and the like (this means the person who should conduct customs related formalities. In this article, hereinafter this expression shall be construed in the same way.) does not have or is going to lose a domicile or residence in Japan (except for an office or place of business) or an corporate filer and the like not having an principal office in Japan does not have or is going to lose an office or place of business in Japan and that such filer needs to process customs formalities and related matters (in this paragraph, hereinafter referred to as gcustoms formalities and the likeh), that person shall have to designate a customs administrator who has a domicile or residence (an principal office in the case of a corporate entity) and has facilities for processing customs-related formalities and the like.

(2)   A filer or the like shall, if designating an customs administrator under the provisions of the previous paragraph, notify the customs director in charge of the customs formalities related to that customs administrator of such designation.  The same provisions shall apply in the case of dismissal of the customs administrator.

(3)   In the two previous paragraphs, gcustoms formalitiesh means the import declaration and/or other formalities under the provisions of this law or Customs Tariff Act and any other laws related to customs duty (except for those to be done by the persons entering or leaving Japan at the time of such entering or leaving and other formalities specified in the Government Decree).


Chapter Ten        Penalties

Chapter Eleven   Investigation and Handling of Criminal Cases

Section 1             Investigation of Criminal Cases@

Section 2             Handling of Criminal Cases@


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