Export Procedures : Japan Customs [PDF]

Outline of Export Clearance. Exporters must declare to the Director-General of Customs the nature of the goods as well a

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Location: Home > Procedure and Form -Summary of Customs Procedures- > Export Procedures

Export Procedures

a. Outline of Export Clearance Exporters must declare to the Director-General of Customs the nature of the goods as well as the quantity, price, and any other necessary particulars. An export permit must also be obtained after the necessary physical examination. Goods for export must be brought into the Customs(Hozei) area or a specially permitted place for storage. The exporter or his proxy (known as a Customs broker) prepares an export declaration describing the nature, quantity, and value, of the goods to be exported. This declaration is accompanied by invoices and other supporting documents and, if required by Japanese laws and regulations other than the Customs Law (hereinafter referred to as "other laws and regulations "), by other documents, such as permits, approvals, or licenses (e.g., exportation of strategically sensitive materials under the control of the Ministry of Economy, Trade and Industry). The submitted export declaration is checked against invoices and other supporting documents at Customs. Document checking is conducted when a statistical classification is correctly made according to the Export Statistical Schedule, when the required permission or approval is secured with respect to pertinent goods, and when a correct application for approved excise tax exemption accompanies the goods which are to be exempted. In checking the submitted documents, Customs decides whether the goods have to be physically examined to ascertain the correctness of the classification of goods and to see whether the examinations required by laws and regulations other than the Customs Law have been completed. In principle, Customs examinations of goods are conducted at a Customs examination zone in the Customhouse or where the goods are stored in cases where the goods cannnot be brought to the Customs examination zone. At the time of export declaration, the exporter is requested to submit two copies of the export report. One is for statistics and the other is kept at Customs for needs such as export certification.

b. Documents to Be Submitted The following documents must be submitted to Customs.

- Export Declaration (Customs form C-5010) - Invoice - Other documents: Certifications, permits, or approvals required by other laws and regulations.

c. Confirmation of Other Laws and Regulations The Customs Law is the fundamental law concerning exports. In addition, depending on the type of cargo, there are cases which require a prior permit or approval for export of the cargo before export declaration. These must be issued by the other authorities, such as the Ministry of Economy, Trade and Industry, and the Ministry of Health, Labour and Welfare, in accordance with stipulations in other laws and regulations. According to the stipulations of these other laws and regulations, exporters of cargo, who are required to obtain permits, or approvals or pass examinations, must prove to Customs that these requirements have been met during the Customs clearance procedure, which then needs to be confirmed. Unless these requirements are proved and confirmed, Customs will not permit the cargo to be exported (Customs Law, Article 70). The purpose of these laws and regulations is to regulate unrestricted and disorderly exports and to assist in the normal development of foreign trade by either prohibiting or restricting the export of certain cargoes. These laws and regulations were enacted to achieve administrative objectives through the confirmation of required permits, approvals, completion of inspection, and other conditions in the physical presence of cargo at Customs as the final checkpoint. There are 15 laws and regulations concerning exports, of which major ones are as follows:

(1) Export Trade Control Order (2) Export Exchange Control Order (3) Export-Import Trading Law (4) Law for the Protection of Cultural Properties (5) Forest Seeding Law (6) Law Concerning Wildlife Protection and Hunting (7) Narcotics and Psychotropics Control Law (8) Cannabis Control Law (9) Opium Law (10)Stimulant Drug Control Law

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Customs and Tariff Bureau, 3-1-1 Kasumigaseki, Chiyoda-ku, Tokyo 100-8940, JAPAN Copyright(C) Ministry of Finance Japan

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