WORLD TRADE ORGANIZATION 
ORGANISATION MONDIALE DU COMMERCE 
ORGANIZACION MUNDIAL DEL COMERCIO 
Council for Trade-Related Aspects 
of Intellectual J>roperty Rights IJ>~/l/JnPN/O/l 
28 September 2004 
(04-4079) 
Original: English! 
anglaisl 
ingles 
MAIN DEDICATED INTELLECTUAL PROPERTY LAWS AND 
REGULATIONS NOTIFIED UNDER ARTICLE 63.2 
OF THE AGREEMENT 
JAPAN 
The present document reproduces the provisional translation of the text! of the Customs Tariff 
Law (Law No. 54 of 15 April 1910, as last amended by Law No. 15 of 31 March 2004 (WhICh entered into 
force on 1 April 2004)), as notified by Japan under Article 63.2 of the Agreement by means of a 
commumcation from its Delegation dated 28 May 2004. 
Conseil des aspects des droits de propriete 
intellectuelle qui touchent au commerce 
PRINCIPALES LOIS ET REGLEMENTA TIONS CONSACREES A LA 
PROPRIETE INTELLECTUELLE NOTIFIEES AU TITRE 
DE L'ARTICLE 63:2 DE L'ACCORD 
JAPON 
Le present document contient la traduction proviso ire du texte! de la Loi tarifaire (Loi n° 54 du 15 
avril 1910, modifiee en demier lieu par la Loi nO 15 du 31 mars 2004 (entree en vigueur le 1 er avriI2004)), 
notifiee par le Japon au titre de l'article 63:2 de l'Accord au moyen d'une communication de sa delegation 
du 28 mai 2004. 
Consejo de los Aspectos de los Derechos de Propiedad 
Intelectual relacionados con el Comercio 
PRINCIPALES LEYES Y REGLAMENTOS DEDICADOS A LA PROPIEDAD INTELECTUAL 
NOTIFICADOS EN VIRTUD DEL pARRAFO 2 
DEL ARTiCULO 63 DEL ACUERDO 
JAPON 
En el presente documento se reproduce la traduccion provisional del texto! de la Ley Arancelaria 
(Ley N° 54 de 15 de abril de 1910, modificada la ultima vez por la Ley N° 15 de 31 de marzo de 2004 (en 
vigor desde el 1 ° de abril de 2004)), que el J apon ha notificado en vlrtud del parrafo 2 del articulo 63 del 
Acuerdo mediante una comunicaci6n de su delegaci6n de fecha 28 de mayo de 2004. 
1 In English only'/En anglals seulement.lEn ingles solamente. IP/N/1/JPN/O/1 
Page 2 
(purpose) Customs Tariff Law 
Article 1. This Law provides for the rates of customs duty, the basis for c1llty assessment, the 
redLlction of and exemption from cllstoms duty and other mattet'S relating to the Cllstoms system. 
(Definition) 
Article 2, In this Law or any Cabinet Order that may be issued hereunder, the term "importation" 
mearrs as defined in Article 2 (Definitions) of the Customs L:1.W (Law No. 61 of 1954), and the term 
"exportation" means the act as pl'OviclecI for in sllb~paragr-aph (2) of paragraph 1 of the said article 
or the shipment of goods from a specific cOLmtry (with respect to marine products caught or' 
gathered in the open sea or in the waters within the exclusive economic zone of Japan Ot' of any 
foreign cOllntty, such specific country includes vessels of the country which has caught or 
gathered them) to any other country. 
(Basis for Duty Assessment and Rates of Customs Duty) 
Article 3. Customs dLlty shall be imposed on imported goods on the basis of the value or quantity 
thereof taken as a basis for dllty assessment, and the rates of customs duty shall be as prescribed 
in the Annexed Tariff of this law. 
(Simpli.fied Duty Rates on Goods Impotted by Persons Entering Japan) 
Article 3--2, For the purpose of application of the preceding artide; the rates of customs duty 
chargeable on goods which are imported, as accompanied goods, by any person entering Japan at 
the time of his entry or are imported, as unaccompanied goods, by any sllch person in accordance 
with a Cabinet Order shall, notwithstanding the provisions of any other laws relating to Cltstoms 
duty, be those rates prescl'ibecl in Schedule No, 1 attached to the Annexed Tariff, which have been 
compLlted on the basis of those consolidated rates of ~llstoms duty, excise taxes (Le., the excise 
taxes as provided for in sub-paragl'aph (1) of Article 2 (Definitiolls) of the Law for the Collection of 
Excise Taxes on Imports (Law No. 37 of 1955), ancllpcal consumption tax which are chargeable 
on imported goods, Howevel', the foregoing provisions shat! not apply to the case where the said 
person notifies the CLlstoms to the effect that he does not wish to have any of the goods which he 
has brought into Japan with him at the time of his entlY or which are imported into Japan as 
unaccompanied goods, as the case may be, chargee! in accordance with the said schedule. 
2. The provisions of the preceding paragraph shat! not apply to the following goods: 
(1) Goods cle;;ignated as cluty~Et'ee and goods exempted from customs dLlty in accordance 
with the provisions of this law or any other laws relating to customs duty, IP/N/lIJPN/OIl 
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(2) Goods related to ariy of the oEfences as prescribed in Chapter 10 (penal provisions) of the 
Customs L1W. 
(3) Goods in commercial quantities, goods of high lInit value, and such other goods as may 
be prescrlbed by et Cabinet Order as being inappropriate for application of the mtes of 
customs duty enumerated.in Schedule No. 1 atta~hecl to the Annexed TarifE.in view of the 
effect of such goods on a Japanese industlY, etc, 
(Simplified Duty Rates on fmportecl Goods of Small Value) 
A-rticle 3-3. In the case provided for in Article 3, the rates of cllstoms duly on imported goods 
(excluding goods which are imported, as accompanied goods, by any pet'son entering Japan at the 
time of his entry or are impolted, as unaccompanied goods, by any sllch person in accordance 
with a Cabinet Order under pat'agraph 1 of the preceding article; this exclusion shall apply in the 
rest of this paragraph) of which the total amount of such values to be taken as a basis for duty 
assessment of imported goods as are calculated under the provisions of the next attide to AtiicIe 
4-8 (in the case of goods on which customs duty is chargeable on the basis of their quantities 
(hereinafter referred to as "specific-duty goods"), sLlch values shall be calculated mutatis mutandis 
under these provisions; this definition is also applicable in paragraphs 1 and 2 of Article 6, sub­
paragraph (1) of paragraph 1, sub-paragraph (1) of paragraph 4 and sub-paragraph (1) of 
paragraph 8 of Article 9, Article 11, and sub-paragraph (18) of Article 14) is not more than 100,000 
yen shall, notvvithstancling the provisions of any other laws relating to customs duty, be as 
prescribed in Schedule No. 2 attached to the Atmexecl Tariff. However, the foregoing provisions 
shall not apply to the case where a person who intends to import such goods (in the case where 
such goods are postal items, the addressee thereof) notifies the Customs concerned to the effect 
that he does not wish to have any of those goods charged in accordance with the said schedule, 
2. The provisions of the preceding paragraph shall not apply to goods provided for in sub­
paragraph (1) or (2) of paragraph 2 of the preceding article or to such goods as may ~e prescribed 
by a Cabinet Order as being inappropriate for application of the rates of customs duty prescribed 
in Schedule No, 2 attached to the Annexed Tariff in view of the effect of such goods on a Japanese 
inc1ustty, etc. 
(principle for Determining the Customs Value) 
Article 4. The value of imported goods which constitutes the basis for duty assessment 
(hereinafter referred to as "cllstoms value") shall, except where the first sentence of paragraph 2 
applies, be the price actually paid or payable by a buyer, to or fot-the benefit of a seller, for the said 
impotted goods in an import transaction relating to the saId imported goods (excluding the' 
amount of customs duty or any other chat'ges reduced or refllnded in the country of exportation at 
the time of their exportation), plus the cost of transport, etc., as enumerated below, to the extent IP/N/1/JPN/O!1 
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that it is not included in the price actually paid or payable .for the goods (hereinafter referred to as 
the "transaction value"): 
(1) Cost of transport, cost of insurance and other expenses incurreel for transport of the said 
imported goods to the port of importation (referred to as "cost of transport, etc., to the 
port of impottation" in the next miicle and in paragraph 2 of Alticle 4-3). 
(2) The following commissions or expenses, to the extent that they are incurred by the buyer 
in the import transaction relating to the said imported goods. 
(a) Brokerage and commissions, except buying commissions. 
(b) The cost of containers, provided that they are of the same k.ind and value as the 
containers usually used for the said imported goods. 
Cc) The cost of packing the said importee! goods. 
(3) The cost of the following goods or services which are supplied directly or indirectly by the 
buyer free of charge or at reduced cost for use in connection with the production of the 
said imported goods and the impolt transaction. 
(a) Materials, parts or similar items incorporated in the said impol1ecl goods. 
(b) Tools, molds or similar items used in the production of the said imported goods. 
Cc) Materials consumed in the production of the said impolted goods. 
(d) Engineering, plans and sketches and other services relating to the production of the 
said imported goods as may be prescribed by a Cabinet Order. 
(4) The cost of the use of patent, design or trademark right and sllch similar rights as may be 
prescribed by a Cabinet Order (excluding the right to reprocluce the imported goods in 
Japan), relating to the said imported goods, which the buyer must pay, directly or 
indirectly, as a condition of the import transaction of the said impoltecl goods. 
(5) The proceeds of any subsequent disposition or use of the said imported goods by the 
buyer that accrue directly or indirectly to the seller. 
2. In the case where any of the circumstances clesctibed in the following sub-paragraphs exist 
with respect to the import transaction relating to imported goods, the customs value of the 
impolted goods shall be determined in accordance with the provisions of the next aLiicle to Article 
4-4. However, this provision shall not apply to cases which fall under sub-paragraph (4) and in 
which the person who intends to impott the said impOlied goods demonstrates, as' may be 
prescribed by a Cahinet Order, that the transaction value of the said impOlted goods is equivalent 
to, or closely approximates, sllch cllstoms value of identical or similar goods (only those goods 
which are exported to Japan on or about the same elate as the said importecl goods and which are 
produced in the country of production of the said imported goods; this limitation shall apply in the 
rest of this paragraph) as is calculated under the prececling paragraph or Article 4-3. The saie! 
customs value of the identical or similar goocls shall be the price after appropriate adjustment has 
been made, as may be prescribed by a Cabinet Order, as to any price difference between the saie! IPIN/1/JPN/O/1 
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imported goods and identical or similar goods arising from differences in commercial levels, 
transaction quantity, or the cost of transport, etc. enumerated in any of the sub-paragraphs of the 
said paragraph or from differences in sLlch costs and charges as may be prescribed by a Cabinet 
Order. With respect to the customs value calculatecluncler the saie! paragraph, the customs value 
of the goods identical or similar' to the said imported goods and traded in an import transaction 
between a buyer and a seller who are not related, as prescribed in sub-paragraph (4), shall be 
used. 
(1) There are restrictions as to the disposition or use of the said imported goods by the buyer 
(excluding restrictions as to the geographical area in which the imported goods may be 
sold by the buyer and such other restrictions as may be prescribed by a Cabinet Order). 
(2) The impor~ transaction relating to the said imported goods is subject to the condition that 
the transaction value of the said importee! goods is determined on the basis of the quantity 
or price of such goods other than the said impoltecl goods as are traded between the 
seller and the buyer of the said imported goods or subject to any other condition which 
makes it difficult to determine the customs value of the said imported goods. 
(3) The value of the proceeds of any subsequent disposition or Llse of the said imported 
goods by the buyer which accrues, directly or indirectly, to the seller is not ascertainable. 
(4) There is a relationship between the seller and the buyer (Le., circumstances where the 
seller and the buyer are directors or other officers in each other's business or any of such 
relationships between seller and buyer as may be prescribed by a Cabinet Order; this 
definition shaH apply in the rest of this sub-paragraph and in paragraph 1 of Article 4-3) 
and such relationship is considered to have influenced the transaction value of the said 
imported goods. 
(Determination of Customs Value on the Basis ofIdentical or Similar Goods) 
Article 4-2. In cases where the customs value of the impolted goods cannot be calculated under 
the provisions of paragraph 1 of the preceding article or where the first sentence of paragraph 2 of 
the said article applies, if the transaction value (Le. the customs value which has already been 
accepted under the provisions of paragraph 1 o'f the preceding article; the same to apply 
hereinafter in this article) of goods identical or similar to the said impolted goods (provided that 
these identical or similar goods are those expOltecl to Japan on or about the same elate as the said 
imported goods and produced in the counuy of production of the said impOltecl goods; hereinafter 
in this article referred to as "identical or similar goods") is available, the customs value of the said 
imported goods shall be the transaction value of the said identical or similar goods Cif the 
transaction values of both identical and similar goods are available, the customs value of the said 
impoltecl goods shall be the transaction value of the identical goods). In applying the provisions of 
this article, the transaction value of the identical or similar goods shall be the transaction value of 
identical or similar goods in an impolt transaction at the same commercial level and substantiaIly IP/N/lIJPN/O/1 
Page 6 
in the same quantity as the said importee! goods (hereinafter in this article referred to as "identical 
or similar goods at the same commercial level and in the same quantity"). "Where there is a 
significant difference in cost of transport, etc., to the port of importation, between the said 
imported goods and the identical or similar goods in question at the same commercial level ancl in 
the same quantity, arising from differences in distances and modes of transport, the transaction 
value of the identical or similar goods in question shall be the transaction value after any neceSSaIY 
acijustrnentis made, as may be prescribed by a Cabinet Order taldng account of any price 
difference attributable to such significant differences. 
2. vVhere no transaction value of the identical or similar goods at the same commercial level and 
in the same quantity as provided for in the preceding paragrap~ is available, the transaction value 
of the identical or similar goods as provided for in the said paragraph shall be the transaction value 
of identical or similar goods after necessaty acljustment is made, as may be prescribed by a 
Cabinet Order, taking account of any price difference between the said imported goods and the 
identical or similar goods in question attributable to differences in commercial level or transaction 
quantity and differences in cost of transport, etc., to the port of importation. 
(Determination of Customs Value on the Basis of Domestic Selling Price or Cost of Production) 
Article 4-3. In cases where the customs value of the impOlted goods cannot be calculated under 
the provisions of the preceding two alticles, if a domestic selling price of the said imported goods 
{including the domestic selling price of the said importee! goods taken (Note: withdrawn from the 
cllstoms) with the approval of the Director-General of Customs under the provisions of paragraph 
1 of Article 73 (Taking (Note: withdrawal from Customs) of Goods prior to Import Permission) of 
the Customs Law; the same to apply hereinafter in this paragraph} or a domestic selling price of 
goods identical or similar to the said imported goods (provided that they are produced in the 
countty of production of the said impoltecI goods; the same to apply hereinafter in this paragraph) 
is available, the cLlstoms value of the said imported goods shall be the price as provided for in any 
of the following sub-paragraphs according to the classification of the domestic selling prices 
enumerated therein. However, sub-paragraph (2) shall apply only when sub-paragraph (1) cannot 
be applied and when the importer of the said imported goods requests application of the 
provisions of sub-paragraph (2). 
(1) TIle domestic selling price of the said imported goods or of identical or similar goods, 
sold domestically to a buyer who is not related to a seller of such goods that are in the 
same nature and form (Note: in the same state) as those at the time of import declaration 
(or at the time as described in any of the sub-paragraphs of paragraph 1 of Article 4 
(Exceptional elate of determination of object for duty assessment) of the Cllstoms Law, in 
the case of the goods as enumerated in any of those sub-paragraphs; hereinafter in this 
sub-paragraph and in the next sub-paragraph referred to as "the date of cIetermination of IP/N/1/JPN/O/1 
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object for duly assessment") on the elate of determination of the object for duty 
assessment concerning the said imported goods or within a certain period of time 
therefrom: Price calculated after deducting the following commissions, etc. from the saie! 
domestic selling price. 
Ca) TIle usual commissions or profits and general expenses (excluding the expenses as 
enumerated in (b) below) in connection with the domestic sale of impoltecl goods of the 
same class or kind (Le. the imported goods which are produced by the same industry 
sector and which belong to the same categoll' as the imported goods; the same to apply 
in the next paragraph) as the said impoltecl goods. 
(b) The usual costs of transpolt and insurance and other associated costs incurred for the 
transpolt of the impOlted goods or of the identical or similar goods sold in the domestic 
market from the time of their arrival at the POlt of importation to the time of the domestic 
sale. 
Cc) The customs duties and other charges levied in Japan on the imported goods or the 
identical or similar goods sold in the domestic market. 
(2) The domestic selling price of the saidlmportecl goods, sold domestically to a buyer who is 
not related to a seller of such goods, after further processing after the date of 
determination of the object for duty assessment: Price calculated after deducting from the 
said domestic selling price the value added by such processing and the amount of 
commissions, etc., as enumerated in Ca), (b) and (c) of the preceding sub-paragraph. 
2. In cases where the customs value of the said imported goods cannot be calculated under the 
provisions of the preceding paragraph, if the production cost of the said impoliecl goods can be 
ascerta.ined, the customs value of the said imported goods shall be the sum of the cost of 
production of the said imported goods, usual profit and general expenses in connection with sales 
for export to Japan of imported goods of the same class or kind produced in the cOllntry of 
production of the said imported goods, and cost of transpOlt, etc., of the said impolted goods to 
the POlt of importation. 
3. In cases where the cost of production of the said imported goods can be ascertained, if the 
importer of the said imported goods so requests, the customs value of the said imported goods 
shall be calculated under the provisions of the preceding paragraph, prior to the application of 
paragraph 1 above. 
(Determination of Customs Value of Special Imported Goods) 
Article 4-4. When the cllstoms value of impolied goods cannot be ca1culateclunder the provisions 
of the preceding three articles, the customs valLte of the said impotteci goods shall be the vaiue 
calculated under the provisions of a Cabinet Order as corresponding to the customs value IP/N/lIJPN/O!1 
Page 8 
calculated unciet" the provisions of these atticles. 
(Determination of Customs Value of Deteriorated or Damaged [mpotiecl Goods) 
Article 4-5. fn cases where the customs value is to be calculated under the provisions of Articles 4 
to 4·4, if in light of the terms and conditions of the import transaction it is found that the said 
impOttec! goods have deteriorated or have been damaged by the time of import declaration (or by 
the time as described in sub-paragraphs (2) to (8) of paragraph 1 of Article 4 (Exceptional date of 
determination of object for duty assessment) of the Customs L'1.w, in the case of the goods as 
enumerated [0. any of those sub-paragraphs; in the proviso to paragraph 1 of Article 10 referred to 
as "the time of import declaration, etc. "), the customs value of the saie! imported goods shall be the 
value calculated, after deducting an amount equivalent to the depreciation caused by such 
deterioration or damage from the customs value calculated had sllch deterioration or damage not 
occulTed. 
(Special RLtles for Determination of Customs Value of Air Cargo, etc.) 
Article 4-6. In calculating the customs value under the provisions of Articles 4 to 4-4, if the 
imported goods concerned are those transported by air, the cost of transport and cost of insurance 
incurred for transport to the port of importation of free samples (provided the cLlstoms value of the 
samples does not exceed sllch an amount as may be prescribed by a Cabinet Order as a small 
value, if the cllstoms value is calculated on the basis of airfreight and insurance) or of goods the 
importation of which is deemed to be urgently necessaty for disaster relief, the protection of public 
hygiene or any other similar purposes and oE such other similar goods as may be prescribed by a 
Cabinet 0 rclef shaH be calculated on the basis of the cost of transport a:ncl cost of insurance for the 
usual mode of transport for such goods other than by air. 
2. In calculating the CLlstoms value uncleI' the provisions of Articles 4 to 4·4, if the imported goods 
concerned are those imported, as accompanied goods, by a person entering Japan or any other 
goods the import transaction of which is considered to be a retail transaction, and if the said goods 
are regarded as being for the pel'sonal use of the importer, the customs value of the said imported 
goods shall be the valLle at which the said imported goods wouLd have been importee! had they 
been imported at an orclinaty wholesale level. The first sentence of this paragraph shall apply 
mutatis mutandis to the case where the imported goods concerned are a gift to a person who is 
resident in Japan and are cleemec1to be for the personal Llse of the recipient of the gift. 
(Foreign EKchange Rates Used for Conversion of Currency) 
Article 4-7. In calculating the customs value llncler the provisions of Articles 4 to 4-6, the 
conversion into Japanese currency of Cl valLte eKpressed in a foreign currency shall be made on the 
basis of the fOt-eign exchange rate on the elate of import declaration of the importee! goods IP/N/1/JPN/O/1 
Page 9 
concerned (or on the relevant elate as prescribed in sub-paragraph (1) of Article 5 (Exceptions to 
applicable laws and regulations) of the Customs Law, if the customs value is to be calculated for 
the goods as enumerated in the said sub-paragraph). 
2. The foreign' exchange rate as prescribed in paragraph 1 above shall be established by a 
Ministry of Finance Ordinance. 
(Mandate to Cabinet Order) 
Article 4-8. Matters other than those prescribed in Articles 4 to 4-7 which are necessary for the . 
calculation of the customs value Of the imported goods shall be prescribed by a Cabinet Order. 
(Beneficial Duty) 
Article 5. With regard to imported goods which are products of any country not entitled to the 
benefit as provided for in special provisions of any treaty relating to customs duty (including any 
territory which is part of such country; this inclusion is also applicable in the rest of this article and 
in paragraphs 1 and 2 of the next article and paragraph 4 of Article 9), a benefit relating to customs 
duty, not exceeding the benefit as provided for in such special provisions, may be extended to 
such goods as may be prescribed by a Cabinet Order, specifying the country and goods. 
(Retaliatory Duty, etc.) 
Article 6. When it is considered necessary in order to protect the interests granted, directly or 
indirectly, to Japan under the Marrakesh Agreement Establishing the World Trade Organization 
(referred to as the ''VVTO Agreement" in the rest of this article and in the next article and Article 9) 
or to achieve the purpose of the WTO Agreemef!.t, goods exported from any of the countries 
provided for in the following sub-paragraphs or imported into Japan through ,any of those countries 
may, within the scope of approval provided in the applicable sub-paragraph, be subjected to a duty, 
in addition to cllstoms duty chargeable at the applicable rate prescribed in the Annexed TaIiff, in 
an amount equal to or less than the customs value of the said imported goods as may be 
prescribed by a Cabinet Order, specifying the coun!:ty and goods. 
(1) Any country which is a member of the World Trade Organization and which is considered 
to be in a state of nullifying or impairing the interests granted, directly or indirectly, to 
Japan under the WTO Agreement or hampering the achievement of the purpose of the 
vrro Agreement: Approval of the Dispute Settlement Body provided for in Article 2 of the 
Understanding on Rules and Procedures Governing the Settlement of Disputes in Annex 
2 to the "VfO Agreem'ent for suspending concessions or other obligations against the said 
country. 
(2) Any country which is a member of the World Trade Organization and whose subsidy 
system falling under 8.2 of Article 8 of the Agreement on Subsidies and Countervailing IP/N/1/JPN/O/1 
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Measures (refel·red to as the "Agreement on Subsidy ConntervaiHng Measures" in thE 
rest of this article and in the ne:Kt article) in AnneK LA to the vITO Agreement is causing 
serious .injury to a Japanese industry: Approval by the Committee on Subsidies and 
Countervailing Measures provided for in Article 24 of the Agreement on Sllbsidy 
COllntervaiUng Measures, under Article 9 of .the Agreement on Subsidy Countervailing 
Measures, for taking countermeasures against the said country. 
2. With regard to imported goods which are exported from or through any country which treats 
any vessel or' aircraft of Japan or any goods exported from or through Japan less favorably than 
any vessel or aircraft of any other country or any goods exported from or through such other 
country, there may be levied upon such imported goods a duty, in addition to customs duty 
chargeable at the applicable rate prescribed in the Annexed Tariff, in an amount equal to or less 
than the customs value of the said imported goods as may be prescribed by a Cabinet Order, 
specifying the country and goods. However, the foregoing provision shall not apply to cases which 
are to be settled through the procedures of the Dispute Settlement Body provided for in sub­
paragraph (1) of the preceding paragraph. 
3. In addition to the matters as provided for in the preceding two paragraphs, ,-my necessary 
matters relating to the application of these provisions shall be prescribed by a Cabinet Order. 
(Countervailing Duty) 
ArtiCle 7. In cases where the importation of goods whose production or exportation is directly or 
indirectly subsidized by a foreign country callses or threatens to cause material injury to a 
Japanese industry (Le., only such Japanese industry as is prodllcing the same kind of goods as the 
imported goods so subsidized; this limitation shall apply in the rest of this article) or materiaHy 
retards the establishment of such Japanese industry (this fact is to be referred to as a "fact of 
material injury, etc. to a Japanese industty" in the rest of this article), if it is considered necessary 
in order to protect the Japanese industry concerned, cllstoms duty in an amount equal to or less 
than the amount of the said subsidy (referred to as the "countervaiUng duty" in the rest of this 
article), in addition to customs dllty chargeable at the applicable rate prescribed in the Annexed 
Tariff, may, as may be prescribed by a Cabinet Order and specifying Ca) the goods, (b) the 
exporter or producer oE the goods (referred to as the "supplier" in the rest of this article and in the 
next article) or the exporting country or country of origin (induding any territory which is part of 
the country; hereinafter referred to as the "sLtpptying country" in the rest of this article and in the 
next article) and Cc) the period (which shall not exceed five years), be levied on those specified 
goods which relate to the specilled supplier or supplying country (referred to as "specified goods" 
in the rest of this article) ancl which are imported during the specUled period. However, the 
foregoing provisions shall not apply to cases where a measure as provided for in paragraph 1 of IP /N/1/JPN/O/1 
Page 11 
the preceding article (only such measures as are related to sub-paragraph (1» or any other 
measure approved by the Dispute Settlement Body provided for In the said sub-paragraph is taken 
on the grounds of the fact of material injulY, etc. to a Japanese industlY by the impOliation of the 
goods so subsidized. 
2. In this article, "subsidy" means any subsidy provided for in Article 1 of the Agreement on 
Subsidy COllntervailing Measures other than those subsidies which are not subject to 
countervailing duty under Article 13 of the Agreement on Agriculture in Annex lA to the WTO 
Agreement or under 8.1 and 8.2 of Article 8 of the Agreement on Subsidy Countervailing 
Measures. 
3. In addition to the case provided for in paragraph 1, if there are goods whose production or 
exportation is directly or indirectly subsidized by a foreign country (in the case of the goods 
provided for in sub-paragraph (3), only those goods directly or indirectly subsidized in respect of 
their exportation in violation of the applicable provisions of a treaty) and which are those specified 
goods against which a measure is taken under paragraph 10 (referred to as a "provisional 
measure" in the rest of this paragraph) and which were imported within the period as enumerated 
in any of the following sub-paragraphs in accordance with the classification of products prescribed 
therein, there may be levied upon such goods, as may be prescribed by a Cabinet Order, a 
countervailing duty in addition to customs duty chargeable at the applicable rate prescribed in the 
Annexed Tariff. In this case, the amount of countervailing duty which may be levied upon such 
goods imported during the period for which the provisional measure has been applied shall not 
exceed the amount of security ordered to be provided in accordance with the provisions of 
paragraph 10. 
(1) Goods the impoltation of which is considered to have caused material inji.lry to a Japanese 
industry (including those goods whose importation would have caused material injury to a 
Japanese industry had the provisional measure not been taken; this inclusion shall also 
apply in the next sub-paragraph) (excluding the goods falling under sub-paragraph (2) or 
(3)): The period for which the provisional measure was taken. 
(2) Goods against which a provisional measure has been taken as a result of violation of an 
undertaking accepted under paragraph 9 (including the case where this paragraph is 
applied mutatis mutandis under paragraphs 15, 21, and 25 and including the case where 
the provisions of paragraph 21 are appHed mutatis mutandis under paragraph 28; the 
same shall also apply in paragraphs 10 and 28) and whose importation is donsiderecl to 
have caused material injlllY to a Japanese industlY: The period commencing on the date 
which is 90 days prior to the elate of application of the provisional measure or the date of 
violation of the accepted undertaking, whichever is the later, and ending on the date 
preceding the day on which spedf .::ation was made under paragraph 1. IP/N/lIJPN/O/1 
Page 12 
(3) Goods the ~assive imports of which are considered to have caused injury to a Japanese 
industry which is difficult to repair and for which the levying of countervailing duty is 
considered to be required in order to prevent its recurrence: The period commencing on 
the date which is 90 clays prior to the date of application of the provisional measure and 
ending on the elate preceding the clay on which specification was made under paragraph 
1. 
4. CountervalIing duties as provided for in the preceding paragraph shall be paid by the impOlter 
of the goods on which the countervailing duties are to be levied. 
5. Any person who has an interest in the Japanese industry provided for in paragraph 1 may, as 
may be prescribed by a Cabinet Order, submit to the Government sufficient evidence concerning 
the fact of importation of subsidized goods and the fact of material injulY, etc. to the Japanese 
industry caused by such importation and request the Government to levy a countervailing duty on 
those goods. 
6. In the case where a request is made under the preceding paragraph or where there is sufficient 
evidence concerning the fact of importation of subsidized goods and the fact of material injury, etc. 
to a Japanese industry caused by such impoliation, if the Government considers it necessary, it 
shall conduct an investigation to determine whether those facts actually exist. 
7. The investigation as provided fDr in the preceding paragraph shall be completed within one 
year from the date on which it was initiated. However, where special circumstances demand, the 
period may be extended for a maximum of six months. 
8. In the case where an investigation has been initiated under paragraph 6, the authorities of the 
supplying country or the exporter of the goods covered by the investigation may offer to the 
Government such undertaking as provided for in any of the following sub-paragraphs in 
accordance with the categories enumerated therein (in the case of an undertaking offered in 
accordance with sub-paragraph (2),' it shall be accompanied by the consent of the authorities of the 
supplying country ,of the said goods). 
(1) Authorities of the supplying counuy of the goods covered by the investigation: An 
undertaking to eliminate or limit the subsidies with regard to the said goods or to take 
appropriate measures for eliminating the effect of the subsidies on the Japanese industry. 
(2) Exporters of the goods covered by the investigation: An unclertaldng to revise prices of 
the goods so that the adverse effect of subsidies for the g'oocls on the Japanese inclustly 
will be eliminated. IP/N/1/JPN/OIl 
Page 13 
9. In the case where an undertaking is offereclunder any of the sub-paragraphs of the preceding 
paragraph, the Government may accept it (whose effective period shall not exceed five years) if 
there is sufficient evidence to infer the fact of import:1.tion of subsidized goods and the fact of 
material injuty, etc. to the Japanese industry caused by such importation. 'When the Government 
has accepted the offeredunde~taldng, it may terminate the investigation provided for in paragraph 
6, except when the authorities of the supplying countty of the goods covered by the said 
undertaldng wish to have the investigation completed as prescribed in the said paragraph. 
10. If, after the expiry of 60 days from the date on which an investigation was initiated under 
paragraph 6 but before the compietion thereof, there is sufficient evidence (or the best information 
available in the case of violation of an undertaking accepted under: the preceding paragraph) to 
infer the fact of importation of subsidized goods and the fact of material injury, etc. to a Japanese 
industty caused by such importation and if it is considered necessary in order to protect the 
Japanese industry concerned, then. the Government may, as may be prescribed by a Cabinet Order 
and specifying the goods, the supplier or the supplying country of the goods, and the period (not 
exceeding four months), order the person who intends to import the goods concerned to provide 
security in the amollnt estimated to be equivalent to the subsidies for the goods to be imported 
within the said specified period in order to preserve the countervailing duties to be levied under 
paragraph 3. However, the foregoing provisions shall not apply in cases where a measure as 
provided for in paragraph 1 of the preceding article (only SLLch measures as are related to sub­
paragraph (1») or any other measure approved by the Dispute Settlement Body provided for in the 
said sub-paragraph is taken on the grounds of the fact of material injury, etc. to the Japanese 
industry. 
11. When the Government has accepted an undertaking under paragraph 9 with respect to the 
goods against which the measure provided for in the preceding paragraph has.been taken, it shall, 
as may be prescribed by a Cabinet Order, rescind the measure. 
12. When an investigation as provided for in paragraph 6 has been completed, the Government 
shall promptly release the security provided under paragraph 10, except where a countervailing 
duty is to be levied under paragraph 3. The foregoing provision shall also apply to any excess 
of security provided under paragraph 10 over the amount of the countervailing duty to be levied 
under paragraph 3. 
13. In the case where a cOllntervailing duty is levied against a specified supplying country under 
paragraph 1, any supplier of specified goods who is not subject to the investigation as provided for 
in paragraph 6 or 19 (referred to as an "uninvestigated supplier" in the rest of this paragraph) may, 
as may be prescribed by a Cabinet Order, request the Government to alter or abolish the IP/N/lIJPN/O/1 
Page 14 
countervailing duty levied under paragraph 1 on the goods relating to the uninvestigatecl supplier 
by producing sufficient evidence to prove that the amount of countervailing duty levied on the said 
goods is different from the actual amount of the subsidies for the goods. 
14. In the case where a request is made under the preceding paragraph or in the case where there 
is sufficient evidence to prove that the amount of countervaiIing duty levied under paragraph 1 on 
the goods relating to the uninvestigated supplier is different from the actual amount of the 
subsidies for the goods and where the Government considers i~ necessary, it shaH conduct an 
investigation to determine whether those facts actually exist. 
lS.The provisions of paragraphs 7, 8 (excluding sub-paragraphs (1», and 9 shall apply mutatis 
mutandis in the case where the investigation provided for in the preceding paragraph has been 
initiated. In this case, the phrase "within one year" in the first sentence of paragraph 7 shall be 
read as "promptly within one year." 
16. If with regard to such goods relating to an uninvestigated supplier as are investigated under 
paragraph 14, it is established that the amount of the countelvailing duty levied on the goods 
under paragraph 1 is different from the actual amount of the subsidies for the goods, the 
cOllntervailing duty levied under the said paragraph may, as may be prescribed by a Cabinet 
Order, be altered or abolished for the goods relating to the uninvestigated supplier. 
17. In the case where there are any changes in circumstances provided for in the following sub­
paragraphs with regard to specified goods, if it is considered necessary, the countervailing duty 
levied under paragraph 1 may, as may be prescribed by a Cabinet Order, be altered (including an 
alteration of the period specified under the said paragraph; this inclusion is also applicable in the 
rest of this paragraph and in the next paragraph) or abolished. In the case where the 
countervailing duty levied under paragraph 1 is to be altered, if it is considered necessary in view 
of both of the changes in circumstances provided for in the following sub-paragraphs, the period 
specified under the said paragraph may be extended. 
(1) Changes in the circumstances relating to the subsidies for the specified goods. 
(2) Changes in the circumstances concerning the fact of material injury, etc. to the Japanese 
industry caused by the importation of the specified goods. 
18. Any supplier of specified goods or an association of such suppliers, any importer of specified 
goods or an association of such importers, or any person who has an interest in the Japanese 
industry provided in paragraph 1 may, as may be prescribed by a Cabinet Order, request the 
Government, after the expiry of one year from the first day of the period specified under the said 
paragraph, to alter or abolish the countervailing clutylevied under the said paragraph by IP/N/1/JPN/O/1 
Page 15 
producing sufficient evidence to prove that there is such change in circumstances as is provided 
for in sub-paragraph (1) or (2) of the preceding paragraph. 
19. In the case where a request is made under the preceding paragraph or in any other case where 
there is sufficient evidence for sllch change in circumstances as is provided for in sub-paragraph 
(1) or (2) of paragraph 17, if it is considered necessary. the Government shall conduct an 
investigation to determine whether the change has actually taken place. 
20. The investigation as provided for in the preceding paragraph shall be completed within one 
year from the day on which it was initiated. However, the period may be extended to such an 
extent as deemed necessalY due to any special reason. 
21. The provisions of paragraphs 8 and 9 shall apply mutatis mutandis to the case where the 
investigation provided for in paragraph 19 is initiated. 
22. In the case where a countervailing duty is levied under paragraph 1, if it is considered that the 
importation of subsidized goods and the fact of material injury, etc. to the Japanese industry 
caused by such impoltation are likely to continue or recur after the expiry of the period specified 
under the said paragraph, the specified period may be extended as may be prescribed by a 
Cabinet Order. 
23.Any person who has an interest in such Japanese industry provided for in paragraph 1 as 
related to specified goods may, as may be prescribed by a Cabinet Order, request the 
Government, no later than one year prior to the last clay of the period specified under the said 
paragraph, to extend the specified period by producing sufficient evidence for the likelihood that 
the importation of subsidized specified goods and the fact of material injury, etc. to the Japanese 
industry caused by sllch importation will continue or recur after the expiry of the specified period. 
24 .. In the case where a request is made under the preceding paragraph or in any other case where 
there is sufficient evidence showing the likelihood that the importation of subsidized specified 
goods and the fact of material injury, etc. to the Japanese industry caused by sllch importation wiIl 
continue or recur after the expiry of the 'period specified under paragraph 1, if it is considered 
necessary, the Government shall conduct an investigation to determine whether the likelihood 
actually exists. 
25. The provisions of paragraphs 8, 9, and 20 shall apply mutatis mutandis in the case where the 
investigation provided for in the preceding paragraph is initiated. IPIN/1/JPN/O/1 
Page 16 
26. For the purpose of application of the provisions of paragraph 1, specified goods importee! within 
the period from the day when the investigation provided for in paragraph 24 is initiated to the day 
when it is completed shall be deemed to have been imported within a period specified uncleI' 
paragraph 1. 
27. When a period specified under paragraph 1 is to be extended under paragraph 17 or 22, the 
period of extension shall, according to the cases provided for in the following sub-paragraphs, be 
limited to five years from the dates specified in the following sub-paragraphs. The foregoing 
provision shall also apply to cases where sllch extended period is extended. 
(1) Cases where a specified period is extended under paragraph 17: The date on which an 
investigation provided for in paragraph 19 has been completed. 
(2) Cases where a specified period is extended under paragraph 22: The date on which an 
investigation provided for in paragraph 24 has been completed. 
28. The provisions of paragraphs 17 to 21 and of the preceding paragraph (excluding sub­
paragraph (2») shall apply mutatis mutandis to cases where an undertaking accepted under 
paragraph 9 is to be altered (including an extension of an effective period). 
29. If the amount of countervailing duty paid by an importer of specified goods exceeds the 
amount of actual subsidies for the specified goods, the importer may, as ·may be prescribed by a 
Cabinet Order, request the Government, by producing sufficient evidence for the slLch fact, to 
refund such amount of countervailing duty as is corresponding to the excess (referred to as a 
"refundable amount" in the next paragraph). 
30. In the case where a request is made under the preceding paragraph, the Government shall 
investigate whether there is any refundable amount and other necessary matters and, depending 
upon the results of the investigation, refund countervailing duty within the limit of the requested 
amount or notify the person who made the request that it is without grounds, without delay. 
31. The investigation as provided for in the preceding paragraph shall be completed within one 
year from the date when a request is madE( under paragraph 29. However, where special 
circumstances demand, the period may be extended for a maximum of six months. 
32. The'provisions of paragraphs (2) to (7) of Article 13 (Refund and appropriation) of the Customs 
Law shall apply mutatis mutandis to cases where a countervalling duty is refunded under any of 
the provisions of paragraph 29 to the preceding paragraph. In this case, the period as provided for 
in paragraph 2 of Article 13 of the said law for which additional refund money as provided in the 
said paragraph is to be calculated shall begin on the day following the day on which a request for refund was made under paragraph 29. IP/N/lIJPN/O/1 
Page 17 
33. In addition to the matters as provided for in the preceding paragraphs, any necessaty matters 
relating to the application of countervailing duty shalI be prescribed by a Cabinet Order. 
(Anti-dumping Duty) 
Article 8. In cases where the importation of dumped goods (dumping means any sale of goods 
for export at a price that is lower than the price for the. like goods in the ordinary course of trade 
when destined for consumption in the exporting country or any other similar plice as prescribed 
by a Cabinet Order (referred to as a "normal price" in the rest of this article); this definition of 
dumping shall apply in the rest of this article) causes or threatens to cause material injury to a 
Japanese industry (Le., only such Japanese industry as is producing the same kind of goods as the 
dumped goods; this limitation shall apply in the rest of this aliicIe) or materially retards the 
establishment of such Japanese industry (this fact is to be referred to as a "fact of material injury, 
etc. to a Japanese industry" in the rest of this article), if it is considered necessary to protect the 
Japanese industry concerned, customs duty in an amount equal to or less than the difference 
between the normal price and the dumped price of the said goods (such difference to be referred 
to as a "dumping difference" and such duty as "anti-dumping duty" in the rest of this article), in 
addition to customs duty chargeable at the applicable rate prescribed in the Annexed Tariff, may, 
as may be prescribed by a Cabinet Order and specifying Ca) the goods, Cb) the supplier of the 
goods or the supplying country and (c) the period (which shall not exceed five years), be levied on 
those specified goods which relate to the specified supplier or supplying country (referred to as 
"specified goods" in the rest of this article) and which are imported'during the specified period. 
2. In addition to the case provided for in the preceding paragraph, if there are specified dumped 
goods against which a measure is taken under paragraph 9 (referred to as a "provisional measure" 
in the rest of this paragraph) and which were imported within the period, as enumerated in any of 
the following sub-paragraphs, according to the classification of products therein, there may be 
levied upon such goods, as may be prescribed by a Cabinet Order, an anti-dumping duty in 
addition to customs duty chargeable at the applicable rate prescribed in the Annexed Tariff. In 
this case, the amount of anti-dumping duty which may be levied upon such goods imported during 
the period for which the provisional measure has been applied shall not exceed the amount of 
provisional duty levied in accordance with the provisions of sub-paragraph (1) of paragraph 9 or 
the amount of security which was ordered to be provided in accordance with the provisions of sub­
paragraph (2) of the said paragraph. 
(1) Goods the importation of which is considered to have caused material injLlry to a Japanese 
industry (including those goods whose import'ltion would have caused material injury to a 
Japanese industry had the provisional measure not been taken; this inclusion shall also IPINIlIJPN/OIl 
Page 18 
apply in the next sub-paragraph) (excluding the goods falling under sub-paragraph (2) or 
(3)): The period for which the provisional measure was taken. 
(2) Goods against which a provisional measure has been taken as a result of violation of an 
undertaking accepted under paragraph 8 (including the case where this paragraph is 
applied mzdatis mutandis l~ncler paragraphs 14, 24, and 28 and including the case where 
the provisions of paragraph 24 are applied mutatis mutandis under paragraph 31; the 
same is also applicable in paragraphs 9 and 31) and whose importation is considered to 
have caused material injmy to a Japanese industry: The peliocl commencing on the date 
which is 90 clays prior to' the date of application of the provisional measure or the date 6f 
violation of the accepted undertaking, whichever is the later, and ending on the date 
immediately preceding the clay on which specification was made as prescribed in the 
preceding paragraph. 
(3) Goods the massive imports of which are considered to have caused a fact of material 
injury, etc. to a Japanese industry, which faU under any of the goods enumerated in the 
following sub-paragraphs, and with respect to which, it is considered difficult to prevent 
any recurrence of the fact of material injury, etc. to the Japanese industry simply by 
levying an anti-dumping duty under the preceding paragraph in view of the time of sllch 
importation, the volume of goods thus impolted, and other conditions: The period 
commencing on the date which is 90 days prior to the date of application of the 
provisional measure or the date of initiating an investigation, whichever is the later, and 
ending on the elate immediately preceding the day on which specification was made as 
prescribed in the preceding paragraph. 
A. Goods dumping of which caused a fact of material 'injury, etc. to a Japanese industry 
in the past 
B. Goods which were clumped and with respect to which the importer knew or ought to 
have known that the importation of those goods would cause a fact of material injury, etc. 
to a Japanese industry. 
3. Anti-dumping duties as provided for in the preceding paragraph shall be paid by the importer 
of the goods on which the anti-dumping duties are to be levied. In this case, if provisional duties 
levied under sub-paragraph (1) of paragraph 9 have been paid for the said goods, it shaH be 
deemed that the said anti-clumping duties have been paid. 
4. Any person who has an interest in the Japanese industry provided for in paragraph 1 may, as 
may be prescribed by a Cabinet Order, submit to the Government sufficient evIdence concerning 
the fact of importation of dumped goods and the fact of material Injury, etc. to the Japanese 
industry caused by the importation and request the Government to levy an anti-dumping duty on 
those goods. IP/NI1 IJPN/OIl 
Page 19 
5. In the case where a t-equest is made under the preceding paragraph or where there is SulliClent 
evidence conceming the fact of importation of dumped goods and the fact of material injluy, etc. to 
the Japanese industry caused by the impottation, if the Government considers it necessary, it shall 
cor:tduct an investigation to determine whether those facts actltally exist. 
6. The investigation as provided for in the preceding paragraph shall be completed within one 
year from the date on which it was initiated. However, where special circumstances demand, the 
period may be extended for a ma..xi.mum of six months. 
7. In the case where an investigation has been initiated lmder paragraph 5, the exporter of the 
goods covered by the said investigation may offet· a pLice undertaking to the Government in order 
to revise the pt~ce of the goods so as to eliminate any adverse effect of the dumping of those goods 
on the J aparrese industry'or an undeltaklng to discontinue the exportation of those goods. 
8. In th'e case where an undertaking is offered under the preceding paragraph, the Government 
meW accept it (whose effective period shall not exceed five years) if there is sufficient evidence to 
iruer the fact of importation of dumped goods and the fact of material injury, etc. to the Japanese 
industry caused by the importation. 'When the Government has accepted the offered undertaking, 
it may terminate the investigation provided for in paragraph 5, except when the exporter of the 
goods covered by the said undertaldng wishes to have the investigation completed as prescribed 
in the said paragraph. 
9.U, after the expiry of 60 days from the date when an investigation was initiated under paragraph 
5 but before the completion thereof, there is sufficient evidence (or the best tnformation available 
in the case of violation of an undertaking accepted under the preceding paragraph) to infer the fact 
of importation of dumped goods and the fact oE material injury, etc. to a Japanese industry caused 
by sllch importation and if it is considered necessary in order to protect the Japanese industry 
concerned, then the Government may, as may be prescribed by a Cabinet Order and specifying 
the goods, the supplier or the supplying country of the goods, and the period (not exceeding nine 
months as may be prescribed by a Cabinet 0 relel') , take, with l-egard to the specified goods 
relating to the specified supplier or supplying country to be imported during the said specified 
period, either of the measures provided for in the followlng sub-paragraphs against the person 
who intends to import the said goods. 
(1) Levying of a provisional duty in an amount equivalent to or less than the amount of 
difference between the estimated normal price of the goods and the estimated clumped 
price thereof. 
(2) Ordering of seclllity in an amount eqllivalerrt to the provisiorral cluty provided for in the 
preceding sub·paragraph to be provided in order to preserve the anti-dumping duty IP/N/1/JPN/OIl 
Page 20 
provided for in paragraph 2. 
10. 'When the Government has accepted an undertaking under paragraph 8 with respect to the 
goods against which the measure provided for in the preceding paragraph has been taken, it shall, 
as may be prescribed by a Cabinet Order, rescind the measure. 
11. When an investigation as provided for in paragraph 5 has been completed, the Government 
shall promptly refund or release the provisional duty levied or the security provided under 
paragraph 9, except where a countervailing duty is to be levied as prescribed in paragraph 2. The 
foregoing provision shall also apply to any excess of the provisional duty levied or security 
provided under paragraph 9 over the amount of the anti-dumping duty to be levied under 
paragraph 2. 
12. A new supplier (which, in the case where anti-dumping duty is to be levied specifying a 
supplying country under paragraph 1, means a supplier other than Ci) the suppliers of the specified 
goods imported into Japan within the period of investigation as provided for in paragraph 5 or 22 
and CH) such· persons having relations with them as may be designated by a Cabinet Order; this is 
also applicable hereinafter in this article) may, as may be prescribed by a Cabinet Order, request 
the Government, by producing sufficient evidence for the fact that the amount of the anti-dLlmping 
levied under paragraph 1 on the goods relating to the new supplier is different from the act~al 
amount of dumping difference, to alter or abolish the said anti-dumping duty levied on the goods 
relating to the new supplier. 
13. In cases Ca) where a request is made under the preceding paragraph or (b) where there is 
sufficient evidence to prove that the amount of anti-dumping duty levied under paragraph 1 on the 
goods relating to a new supplier is dLEferent from the actual amount of dumping .difference for the 
goods and the Government considers it necessary, it shall conduct an ·investigation to determine 
whether the fact actually exists. 
14. The provisions of paragraphs 6 to 8 shall apply mutatis mutandis to cases where the 
investigation provided for in the preceding paragraph is initiated. In this case, the phrase "within 
one year" in the first sentence of paragraph 6 shall be read as "promptly within one year." 
15. When the investigation provided for in paragraph 13 has been initiat~d, the anti-dumping duty 
as provided for in paragraph 1 shall not, notwithstanding the provisions of the latter paragraph, be 
levied on the goods which are exported or produced by the new supplier covered by the 
investigation and which are imported within the period from the day when the investigation was 
initiated to the day when it is completed (referred to as "within the investigation period" in IPIN/1/JPN/O/1 
Page 21 
paragraphs 17 and 18), and except where the anti-clumping duty levied uncler the said paragraph is 
altered or maintained under the next paragraph, the anti-dumping duty levied under paragraph 1 
on the goods exported or produced by the new supplier covered by the investigation shall, as may 
be prescribed by a Cabinet Order, be abolished from the clay on which the investigation was 
initiated. 
16. If any dumping difference is found with respect to the goods relating to the new supplier under 
the investigation of paragraph 13, the anti-dumping duty levied under paragraph 1 may, as may be 
prescribed by a Cabinet Order and specifying the pedod (which shall be within the period from 
the day on which the investigation was initiated to the last day of the period specified under 
paragraph 1 for sllch anti-dumping duty levied under the said paragraph as is relating to the said 
investigation), be altered or maint:'linecl with respect to those goods relating to the said new 
supplier which are imported during the period so specified. 
17. In the case provided in th'e preceding paragraph, the anti-dumping duty levied on goods 
imported within the investigation period shall be paid by the importer of the goods on which the 
anti-dumping duty is levied, and the amount of the said anti-dumping duty shall not exceed the 
amount equivalent to such anti-dumping duty under paragraph 1 as is not to be levied under 
paragraph 15. 
18. In the case where the Government is to alter or maintain, under paragraph 16, the anti­
dumping duty levied under paragraph 1, it may, as may be prescribed by a Cabinet Order, order 
any person (who intends to import within the investigation period goods exported or produced by 
the new supplier covered by such investigation as is provided for in paragraph 13) to provide 
security, in order to preserve such anti-dumping duty under paragraph 1 so altered or maintained 
as will be levied on goods imported within the investigation period, in an amount equal to or less 
than the amount of such anti-dumping duty under paragraph 1 as is not to be levied under 
paragraph 15. 
19. In the case where an investigation as provided for in paragraph 13 has been completed, if the 
Government abolishes, under paragraph 15, the anti-dumping duty levied under paragraph I, it 
shall promptly release the security provided uncler the preceding paragraph. The foregoing 
provision shall also apply to any exce~s of security provided under the said paragraph over the 
amount of sllch anti-dumping duty levied'uncler paragraph 1 as is altered by paragraph 16. 
20. In the case where there are any changes in circumstances provided for in the following sub­
paragraphs with regard to specified goods, if it is considered necessary, the anti-dumping duly 
levied under paragraph 1 may, as may be prescribed by a Cabinet Order, be altered (including IP /NI lIJPN/O/1 
Page 22 
alteration of the period speci.fied under the said paragraph; this inclusion is also applicable in the 
rest of this paragraph and in the next paragraph) or abolished. In the case where the anti­
dumping cluty levied under paragraph 1 is to be altered, if it is considered necessmy in view of 
both of the changes in circumstances provided for in the following sub-paragraphs, the period 
speci.fiec1 under the said paragraph may be extended. 
(1) Changes in the circumstances relating to the dumping of the specified goods. 
(2) Changes in the circumstances concerning the fact of material injlllY, etc. to the Japanese 
industry caused by the importation of the specified goods. 
21. Any supplier of specified goods or association of sllch suppliers, any importer of specified 
goods or association of such importers, or any person wh? has an interest in the Japanese industry 
provided for in paragraph 1 may, as may be prescribed by a Cabinet Order, request the 
Government, after the expityof one year from the first day of the period specified under the said 
paragraph, to alter or abolish the anti-dumping duty levied uncler the said paragraph by producing 
sufficient evidence to prove that there is such change in circumstances as is provided for in sub­
paragraph (1) or (2) of the preceding paragraph. 
22. In the case where a request is made under the preceding paragraph or in any other case where 
there is sufficient evidence for such change in circumstances as is provided for in the sub­
paragraph (1) or (2) of paragraph 20, if it is considered necessaty, the Government shall conduct 
an investigation to determine whether the said change has actually taken place. 
23. The investigation as provided for in the preceding paragraph shall be completed within one 
year from the date on which it was initiated. However, the period may be extended to such an 
extent as deemed necessary clue to any special reason. 
24. The provisions of paragraphs 7 and 8 shall apply mutatis mutandis to cases where the 
investigation provided for in paragraph 22 is initiated. 
25. In cases where an anti-dumping duty is levied under paragraph 1, if it is considered that the 
importation of dumped goods and the fact ofmatelial injUlY, etc. to the Japanese industry caused 
by such impotiation are likely to continue or recur after the expity of the period specified'uncler 
the said paragraph, the specified period may be extended as may be prescribed by a Cabinet 
Order. 
26. Any person who has an interest in the Japanese industry provided for in paragraph 1 which is 
related to specified goods may, as may be prescribed by a Cabinet Order, request the 
Government, no later than one year prior" to the last day of the period specified under the said IP/N/lIJPN/O/1 
Page 23 
paragraph, to extend the specified period by producing sufiicient evidence showing the likellhood 
that the importation of dumped specified goods and the fact of material injury, etc. to the Japanese 
industry caused by sllch imporiation will continue or recur after the expilY of the specified period. 
27. In the case where a request is made under the preceding paragraph or in any other case where 
there is sufficient evidence supporting the likelihood that the importation of dumped specified 
goods and the fact of material injury, etc. to the Japanese industry caused by sllch importation will 
continue or recur after the expilY of the period specified under paragraph 1, IT it is considered 
necessalY, the Government shall conduct an investigation to determine as to whether the 
likelihood actually exists. 
28. The provisions of paragraphs 7, 8, and 23 shall apply mutatis mutandis in the case where the 
investigation provided for in the preceding paragraph is initiated. 
29. For the purpose of application of the provision~ of paragraph 1, specified goods imported within 
the period from the day when the investigation provided for in paragraph 27 is initiated to the day 
when it is completed shall be deemed to have been importe~l within the period specified under 
paragraph 1. 
30. When a period specified under paragraph 1 is to be extended under paragraph 20 or 25, the 
period of extension shall, according to the cases prescribed in the following sub-paragraphs, be 
limited to five years from the dates specified in the following sub-paragraphs. The foregoing 
provision shall also apply in the case. where sllch extended period is extended. 
(1) Cases where a specified 'period is extended under paragraph 20: The elate when an 
investigation as provided for in paragraph 22 has been completed. 
(2) Cases where a specified period is extended under paragraph 25: The elate when an 
investigation as provided for in paragraph 27 has been completed. 
31. The provisions of paragraphs 20 to 24 and of the preceding paragraph (excluding sllb­
paragraph (2») shall apply mutatis mutandis to cases where an undertaking accepted under 
paragraph 8 is to be modified (including the extension of an effective period). 
32. U the amount of anti-dumping duty paid by an importer of specified goods exceeds the amollnt 
of actual clumping difference of the specified goocls, the i~porter may, as may be prescribed by Cl 
Cabinet Order, request the Government, by producing sufficient evidence for sllch fact, to refunc1 
sllch amount of anti-dumping duty as is corresponding to the excess (referreel to as a "refundable 
amOllrlt" in the next paragraph). IPINIlIJPN/OIl 
Page 24 
33. In the case where a request is made under the preceding paragraph) the Government shall 
investigate whether there is any refundable amount as well as other necessaty matters anet, 
depending upon the results of the investigation, refund anti-cl.umping duty within the limit of the 
requested' amount or notify the person who made the request that it is without grounds, without 
delay. 
34. The investigation as providecl for in the preceding paragraph shall be completed within one 
year from the date when a request is made under paragraph 32. However, where special 
circumstances demand, the period may be extended for a maximum of six months. 
35. The provisions of paragraphs 2 to 7 of Article 13 (Refund and appropriation) of the Customs 
Law shall apply mutatis mutandis to cases where an anti-clumping duty is refundecl under any of 
the provisions of paragraph 32 to the preceding paragraph. In this case, the period as provided for 
in paragraph 2 of Article 13 of the said law for which additional refund money as provided in the 
said paragraph is to be cal~ulated shall begin on the day fonowing the day on which a request for 
refund was made under paragraph 32. 
36. In the case where a domestic sale of the goods imported by an importer associated with an 
exporter is made at a price less than the selling price for expoltation of such goods and the normal 
price thereof, the domestic sale shall be deemed to be the importation of dumped goods for the 
purpose of application of the preceding paragraphs. 
37. In addition to the matters as provided for in the preceding paragraphs, any necessary matters 
relating to the application of anti-dumping duty shall be prescribed by a Cabinet Order. 
(Emergency Duty, etc.) 
Article 9. In cases where there is an increase in the imports of a specific kind of goods (inc1udirrg 
an increase in the ratio of such imports to the total domestic production in Japan) resulting from a 
decline in the price thereof overseas or from an unloreseen development of circumstances 
(referred to as "fact of increased imports of a specific kind of goods" in the rest DJ this article) and 
where the importation of the said goods causes or threatens to cause serious injury to such 
Japanese industry as involvecl in the production of goods which are of the same kind as the said 
goods or which compete directly with the said goods in terms of use (referrecl to as "fact of serious 
injury, etc. to a Japanese industry" in the rest of this article), if it is found that there is urgent need 
for the purposes of the national economy, the measures enumerated in the following sub­
paragraphs may be taken, as may be prescribed by a Cabinet Order and specifying the goods and 
the period (which shall not exceed four years, including sLlch period as may be specrned under 
paragraph 8). However, when the goods to be so specified include those goods whose COllntry of IP/N/l/JPN/O/l 
Page 25 
origin is a developing country which is a member of the World Trade Organization and the ratio of 
whose imports to the total imports of the said goods into Japan is small (referred to as "developing 
country's product imported in srnaU quantities" in the rest of this paragraph and in paragraph 8), 
those goods shall be excluded from such speciflcation. 
(1) To levy on all the specified goods imported within a specified period or on any excess of 
those goods over a certain quantity or value, in addition to cllstoms duty chargeable at the 
applicable rate prescribed in the Annexed Tariff, a duty in an amount equal to or less than 
the amount corresponding to the difference between the cllstoms value of the said goods 
and the wholesale price in Japan (which is considered to be appropriate) of identical or 
similar goods (in the case of similar goods, the wholesale price in Japan after such 
adjustment as is considered reasona~ly necessary in view of any price difference caused 
by differences in the nature of those goods and in the means of transaction) minus the 
amount of customs duty chargeable at the applicable rate prescribed in the Annexed 
Tariff. 
(2) In the case where Japan has granted a tariff concession on specified goods under the 
Marrakesh Protocol to the General Agreement on Tariffs and Trade of 1994 in Annex lA 
to the WTO Agreement or under a treaty based on the General Agreement on Tariffs and 
Trade of 1994 (referred to as the "General Agreement" in the rest of this article) in Annex 
lA to the WTO Agreement, to withdraw the concession or modify the concession within 
the limit of the applicable rate of duty prescribed in the Annexed Tariff (in the case where 
the measure as provided for in the preceding sub-paragraph has been taken, within the 
limit of the rate of duty including the customs duty chargeable in accordance with the said 
sub-paragraph; the same shall apply in the rest of this sub-paragraph) for all those 
specified goods imported within a specified period or for any excess of those goods over a 
certain quantity or value under the prov:isions of paragraph 1 of Article 19. of the General 
Agreement (Emergency action on imports of particular products) and of the Agreement 
on Safeguards (referred to as the "Safeguard Agreement" in the rest of this article) in 
Annex lA to the WTO Agreement and to levy upon such imported goods customs duty at 
the applicable rate prescribed in the Annexed Tariff or at the modified rate. 
2. In the case where the meaSllre as provided for in the preceding paragraph is taken, if the 
period to be specified under the said paragraph exceeds one year, the said measure shall be 
liberalized for each part of the period to be specified. 
3. In the case where the measure as provided for in sub-paragraph (2) of paragraph 1 or any other 
measure as provided for in paragraph 1 of Article 19 of the General Agreement or in the Safeguard 
Agreement is to be taken or has been taken with respect to specillc goods, a tariff concession on 
goods other than the said goods may be modified or a tariff concession may be newly granted on IP/NIlIJPN/O/1 
Page 26 
goods for which no tariff concessioa has so far been graatecl, as may be prescribed by a Cabinet 
Order, through negotiations based on the pmvisions of paragraph 2 of Article 19 (Formalities for 
emergency action) of the General Agreement and the Safeguard Agreement, so that the rate oE 
duty after the modified or newly granted tariff concession may be appUed. 
4. In the case where a foreign cOllntry has withdrawn or modified a tariff concession or taken any' 
other measure on speciflc goods (referred to as "foreign country's emergency measure" in the rest 
of this paragraph and in the next paragraph) under paragraph 1 of Article 19 of the General 
Agreement and the Safeguard Agreement, if it is considered that there are sllch circllmstances as 
are provided for in sub-paragraph Ca) (Measures against emergency action) of paragraph 3 of 
Article 19 of the 'General Agreement and the Safeguard Agreement or sLlb-paragraph (b) 
(Measures against emergency action in urgent situation) of paragraph 3 of Article 19 of the 
General Agreement, any of the measures enumerated in the following sub-paragraphs may be 
taken within respect to imported goods, as may be prescribed by a Cabinet Order, specifying the 
goods (or the country and the goods in the case where a measure as provided for in sub-paragraph 
Ca) of paragraph 3 of Article 19 of the General Agreement and the Safeguard Agreement.is taken). 
However, the foregoing provisions shall not apply, with respect to measures taken uader sub­
paragraph Ca) of paragraph 3 of Article 19 of the General Agreement and the Safeguard 
Agreement, in the case where the foreign country's emergency measure has been takea under the 
Safeguard, Agreement in response to the fact of increased imports of the specified goods into the 
foreign coun!:ty and where three years have not passed since the day on which the said foreign 
country's emergency measure was introduced. 
(1) To levy upon the said goods, in addition to customs duty chargeable at the applicable rate 
prescribed ia the Annexed Tariff, a duty in an amount equivalent to or less than the 
customs value of the said imported goods. 
(2) In the case where Japan has graatecl a tariff concession on the said goods under the 
Marrakesh Protocol or uncler a treaty based on the General Agreement, to suspend 
application of the said tariff concession and to impose a customs duty at a rate of duty 
within the limit of the applicable rate prescribed in the Anaexed Tariff (in the case where 
a meaSllre as provided for in the preceding sub-paragraph has been taken, within the limit 
of the rate of duty induding the customs duty chargeable under the said sub-paragraph). 
5. The measures as provl~led for in paragraph 3 or the preceding paragraph shall be taken with 
clue consideration such that their respective effects' do not exceed the level necessary for 
compensating for the measure provided for in sub-paragraph (2) of paragraph 1 or any other 
measure under paragraph 1 of Article 19 of the General Agreement and the Safeguard Agreement 
or for serving as countermeasures against a foreign cOllntLy's emergency measure and sLlch that 
their impact on its national economy is kept to the minimum. IP/N/1/JPN/O/1 
Page 27 
6. In the case where there is sufficient evidence supporting the fact of increased imports of 
specific goods and the fact of serious injury, etc. to a Japanese industry, if it is considered 
necessary, the Government shall conduct an investigation to determine whether those facts 
actually eXist. 
7. The investigation as provided for in the preceding paragrapq. shall be completed within one 
year from the day on which it was initiated. However, the period may be extended to such an 
extent as deemed necessary due to any special reason. 
8. In cases where the investigation as provided for in paragraph 6 has been initiated, if, 'before 'the 
completion of the investigation, there is sufficient evidence to infer the fact of increased imports of 
a speciiic kind of goods and the fact of serious injury, etc. to a Japanese industry and if it is found 
that there is urgent need for the purposes of the national economy, then the Governmentmay, as 
may be prescribed by a Cabinet Order, specifying the goods and the period (not to exceed 200 
days), take the measures enumerated in the following sub-paragraphs. However, when the goods 
to be so specified include a developing COl.illtry'S product imported in small quantities, the said 
country's product imported in small quantities shall be excluded from such specification. 
(1) To levy on all the specified goods imported within a specified period or on any excess of 
those goods over a certain quantity or value, in addition to cllstoms duty chargeable at the 
applicable rate prescribed in the Annexed Tariff, a duty in an amount equal to or less than 
the amount corresponding to the difference betvveen the customs value of the said goods 
and the wholesale price in Japan (which is considered to be appropriate) of identical or 
similar goods (in the case of similar goods, the wholesale price in Japan after such 
adjustment as is considered reasonably necessary in view of any price difference caused 
by differences in the nature of those goods and in the means of transaction) minus the 
amount of customs duty chargeable at the applicable rate prescribed in the Annexed 
Tariff. 
(2) In the case where Japan has granted a tariff concession on specified goods under the 
Marrakesh Protocol or under a treaty based on the General Agreement, to withdraw the 
concession or modify the concession within the limit of the rate of duty prescribed in the 
Annexed Tariff (in the case where the measure as provided for in the preceding sub­
paragraph has been taken, within the limit of the rate of duty including the customs duty 
chargeable in accordance with the said sub-paragraph; the same shall apply in the rest of 
this sub-paragraph) for all those specified goods Imported within a specified period or for 
any excess of those goods over a certain quantity or value under the provisions of 
paragraph 1 of Article 19 of the General Agreement and of the Safeguard Agreement and 
to levy upon such imported goods cLlstoms duty at the applicable rate prescribed in the 
Annexed Tariff or at the modified rate. IP/N/lIJPN/O/1 
Page 28 
9. "When an investigation as provided for in paragraph 6 has been completed, the Government 
shall promptly refund the duty levied under the preceding paragraph, except where a measure is 
taken under paragraph 1. The foregoing provision shall also apply to any excess of duty levied 
under the'preceding paragraph over the amount of duty had it been levieclunder paragraph 1 on 
those goods specified under the preceding paragraph which were imported within the period in 
which the said measure was taken under the preceding paragraph. 
10. In the case where the measure as provided for in paragraph 1 is taken, if it is considered that 
the fact of serious injury, etc. to the Japanese industry due to increased imports of the goods 
specified thereunder will continue even after the expiry of the period specified under the said 
paragraph and if it is recognized that the Japanese industry provided for in the said paragraph is 
carrying out structural adjustment, then the said period speci'fied may, as may be prescribed by a 
Cabinet Order, be extended for up to a maximum period of eight years, including the period 
specified under paragraph 8. In this case, the measure taken llllder paragraph 1 for the 
period thus extended shall be less impolt~restrictive than the measure taken under the said 
paragraph in the period preceding the said extended period. 
11. The provisions of paragraphs 6 and 7 shall apply mutatis mutandis to cases where the period 
specified under paragraph 1 is extended under the preceding paragraph. 
12. When the period specified under paragraph 1 exceeds three years, the Government shall, in 
the first half of the period, make a study with a view tb withdrawing the measure provided for in 
the said paragraph or promoting the liberalization of the said measure. 
13. For those goods with respect to which the measure as provided for in sub~paragraph (1) or (2) 
of paragraph 1 or any other measure as provided for in paragraph 1 of Article 19 of the General 
Agreement and the Safeguard Agreement (referred to as "emergencY'measure" in the rest of this 
paragraph) was taken, the measure as provided for in paragraph 1 or 8 may be taken only after the 
expiry of a period equivalent to the period for which the measure was taken or a period of two 
years, whichever is the longer, from the day on which the measure ceased to exist. However, the 
foregoing provision shall not apply in the case where the measure to be taken is for a period of up 
to 180 days (referred to as "short-term measure" in the rest of this paragraph) and falls under both 
of the following sub-paragraphs. 
(1) The short-term measure is to be taken on or after the day on which one year has passed 
since the :first day of the most recent emergency measure already taken with respect to 
the goods to be covered by the short-term measure. 
(2) Emergency measures have not been taken three times or more in the past five years with 
respect to the goods to be covered by the short-term measure. IPINIlIJPN/OIl 
Page 29 
14. 'When the measure as provided for in paragraph 1, 3, or 4 has been taken, the Cabinet shall 
repolt the details thereof to the Diet without delay. 
15. In addition to the matters as providecl.for in the preceding paragraphs, any rrecessary .matters 
relating to the application of these provisions shall be prescribed by a Cabinet 0 rder. 
(Tariff Quota System) 
Article 9-2. With regard to any goods, as may be prescribed by a Cabinet Order, for which a rate 
of duty is prescribed in the Annexed Tariff as beirrg applicable only to a specific quarrtity, such rate 
o'f duty shall be applied only to those goods imported by the person who has received a quota 
allocated by the Government, within the limit of the said specific quantity, on the basis of the 
quantities of sllch goods which were actllally, or are estimated to be, used and giving due 
consideration to the national economy, within the quantity of the quota he has received. 
2. The method of allocating, and the procedure for receiving, the quota referred to in the 
preceding paragraph and other matters necessary for application of the provisions of the said 
paragraph shall be prescribed by a Cabinet Order. 
(Reduction or Refund of Customs Duty in Case of Deterioration, Damage, etc.) 
Article 10. In cases where any impolted go"ods have deteriorated or have been damaged prior to 
their impoli permission (or prior to the approval, with regard to those goods which are approved 
under the provisions of paragraph 1 of Article 73 (raking (Note: withdrawal from Customs) of 
goods prior to import permission) of the Customs Law), the cLlstoms duty chargeable upon the 
said goods may be reduced, as may be prescribed by a Cabinet Order, according to the rate of 
depreciation in value caused by the deterioration or damage of the said goods, or may be reduced, 
as may be prescribed by a Cabinet Order, by an amount equal to or less than the difference 
between the amount of duty chargeable, had the goods not deteriorated or not been damaged and 
the amount of duty to be determined, taking into account the nature and quantities of the goods so 
deteriorated or damaged. However, the reduction of customs duty based on the rate of 
depreciation (excluding the reduction of cllstoms duty chargeable on the basis of quantity) shall 
not apply to the case where imported goo'cls deteriorated or were damaged by the time of import 
declaration, etc. 
2. In cases where goods with an import permission have been destroyed, have deteriorated or 
have been damaged owing to a disaster or any othei' unavoidable reason, whIle they were placed, 
after the import permission was given, in a hozei area or in arry other area (referred to as "hozel 
area, etc," in paragraph 4) designated by the Director-General of Customs under the provisions of 
sub-paragraph (2) of paragraph 1 of Article 30 (Foreign goods stored, with permission, in areas IP/N/1/JPN/O/1 
Page 30 
other than hozei areas) of the Customs Law, the cllstoms duty paid for the goods may wholly or 
partially be refunded, as may be prescribed by a Cabinet Order. 1 
3. In cases where the customs duty has not yet been paid on goods for which the time limit for 
payment of the customs duty has been extended under paragraphs 1 to 3 of Article 9-2 (Extension 
of Time Limit for Payment) of the Customs Law, if the customs duty is refundable when the 
provisions of the preceding paragraph are applied as if the cllstoms duty on the goods were paid, 
then the amount equivalent to the amount of the refundable cllstoms duty may, during the 
extended period only and as may be prescribed by a Cabinet Order, be deducted from the amount 
of the customs duty for which the time limit for payment has been extended. In this case, the 
provisions of the said Law shall be applied as if the customs duty in the amount equivalent to the 
deducted amount had been refunded under the said ,paragraph. 
4. In cases where designated goods (which means such designated goods as are prescribed in 
paragraph 1 of Article 7-2 of the Customs Law; this definition also applies hereinafter in this 
paragraph and in paragraph 6 of Article 19, paragraph 4 of Article 19-2, and paragraphs 4 and 5 of 
Article 20) pertaining to a special declaration (which means such special declaration as is 
prescribed in paragraph 2 of Article 7-2 (Special Case of Declarations) of the Customs Law; this 
definition also applies in paragraph 6 of Article 19, paragraph 4 of Article 19-2, and paragraph 4 of 
Article 20) remain in a hozei area, etc. after receipt of an import permission, and the goods have 
been destroyed, have deteriorated or have been damaged owing to a disaster or any other 
unavoidable reason before the submission of 'a" written special declaration (which means such 
written special declaration as is prescribed in Paragraph 1 of Article 7-2 of the Customs Law; this 
definition also applies hereinafter in this paragraph and in paragraph 6 of Article 19, paragraph 4 of 
Article 19-2, and paragraphs 4 and 5 of ArtiCle 20), then an amount equivalent to all or part of the 
customs duty thereon may, only if the said written special declaration is sllbmittecl within the time 
limit for submission, be deducted from the amount of the customs duty chargeable on the said 
designated goods, as may be prescribed by a Cabinet Order. 
["Hozei" means the circumstances where the cllstoms duty and tax are not levied ongooc1s 
temporarily (Le., circumstances where goods are treated as foreign goods which have not 
passed the cLlstoms border). Areas where goods can be treated in this manner, "hazel," are 
called "hozei" areas. Imported goods placed in the "hozei" area are under the control of 
Customs; in sllch cases an importer does not have to submit any bonel to the Customs. 
Hereinafter in the law, referred to as the same. See Chapter 4 (Hozel Areas) of the Customs 
Law. 
(Reduction of Customs Duty on Goods Exported for Processing or Repair) 
Article 11. With regard to any goods which were exported from Japan for processing (only sllch IP/N/1/JPN/O/1 
Page 31 
processing as is recognized to be difficult in Japan) or repair abroad and which are subsequently 
impottecl into Japan within one year from the date of their export permission (or within sllch 
period longer than one year as may be specified by the Director-General of Customs, if there is a 
reason to believe that sllch period is inevitable and if the approval of the Director-General of 
Customs is obtained as may be prescribed by a Cabinet Order), the customs duty may be reduced, 
as may be prescribed by a Cabinet Order, within the limit of such an amount as calculated by 
multiplying the amount of customs duty chargeable on the said imported goods by the proportion 
of the customs value of the said goods had they been imported in the same nature and form as at 
the time of export permission to the cllstoms value of the said goods. 
(Reduction of, or Exemption from, Customs Duty on Daily Necessities) 
Article 12. In cases where imported rice, hulled or unhulled, barley or wheat falls under any of 
the following sub-paragraphs, the customs duty chargeable upon the said goods may be reduced 
or exempted, as may be prescribed by a Cabinet Order, specifying the goods and the period. 
(1) When the aggregate of the customs value, as provided for in Articles 4 to 4-8, of the 
imported goods, as well as the customs duty and ordinary expenses incidental to delivery 
of the said goods from the port of importation to the domestic wholesale market is, 
generally, higher than the wholesale price in Japan of domestically-produced goods of a 
similar kind; 
(2) vVhen a poor harvest, natural disaster or any other emergency circumstances warrant 
such reduction or exemption. 
2. The provisions of the preceding paragraph shall apply 'mutatis mutandis to imported pork. For 
this purpose, the following provisions shall be added to sub-paragraph (1) of the preceding 
paragraph: "and when it is found that the domestic wholesale price of pork, the standard of which 
is prescribed by a Cabinet Order, exceeds or threatens to exceed the upper limit of the stabilized 
price range for the said pork, as prescribed in sub-paragraph (3) otparagraph 1 of Article 3 of the 
Law Relating to the Price Stabilization, etc. of Live-Stock Products (Law No. 183 of 1961)". 
3. With respect to foodstuffs, apparets anC! any other goods which are closely related to the 
peop1e's dally lives (excluding those goods as provided for in the preceding three paragraphs) and 
are imported from abroad, in cases where the import prices of such goods are rising, or 
threatenIng to rise, sharply and require urgent action in order to contribute to the stabilization of 
the people's daily lives, if it is found that the imports of such goods do not threaten to cause 
considerable Injury to sllch Japanese industry as is producing goods identical to, or directly 
competing in terms of llse with, such imports, then the customs duty thereon may, as may be 
prescribed by a Cabinet Order and specifying the goods and period, be reduced or exempted. IP/N/1/JPN/OIl 
Page 32 
(Reduction of, or Exemption from, Customs Duty on Raw Materials for Manufacture) 
Article 13. With regard to imported raw materials as provided for in the following sub­
paragraphs, the customs duty chargeable thereon shall be reduced or exempted, as may be 
prescribed by a Cabinet Order, if the manufacture as provided for in the applicable sub-paragraphs 
is completed within one year from the date of the impOli permission at a manufacturing factOlY 
approved by the Director-General of Customs. 
(1) Kaoliang and other grain sorghum, and corn which are used for the manufacture of such 
feed as may be prescribed by a Cabinet Order, and sllch other raw materials as may be 
prescribed by a Cabinet Order according to the type of sllch feeds. 
(2) Peanuts for use in the manufacture of peanut oil. 
2. The Director-General of Customs shall, when he considers that no difficulty will arise in 
ensuring implementation of this Law and the Customs Law, give an approval as provided for in the 
preceding paragraph. 
3. "When customs duty is to be reduced or exempted in accordance with paragraph 1 of this 
article, the Director-General of Customs may require a security to be provided, which is equivalent 
to the amollnt of duty so reduced or exempted. 
4. In cases where the manufacture provided for in any of the sub-paragraphs of paragraph 1 is to 
be carried out, except when the Director-General of Customs considers that no difficulty will arise 
in checking the manufacture from the raw materials for which customs duty has been reduced or 
exempted under paragraph 1 (hereinafter in this article referred to as "raw material for 
manufacture") and hence approves combined use with them, no raw materials for manufacture 
shall be used in combination with any other raw materials of the same kind. 
5. When the manufactllre from raw materials for manufacture has been completed, the 
manufacturer concerned shall, as may be prescribed by a Cabinet Order, report to the Customs 
the quantities of the raw materials llsed for the manufacture and of the products manufactured 
therefrom, and shall have the products examined by the Customs each time a report is so made or 
when circumstances warrant sllch examination. 
6. The raw materials for manufacture as specified in any of the sub-paragraphs of paragraph 1 
shall not, within one year from the date of their import permission, be employed for uses other 
than those as specified in any of the said sub-paragraphs, or be transferred so that they may be 
employed for uses other than those specified in any of the said sub-paragraphs. However, the 
foregoing provision shall not apply to the case where, for an unavoidable reason, an approval is 
given by the Director-General of Customs as may be prescribed by a Cabinet Order. IP/N/1/JPN/O/1 
Page 33 
7. The customs duty reduced or exempted in accordance with the provisions of paragraph 1 shall 
forthwith be collected, in the cases as specified in any of the following sub-paragraphs, from any 
person found to come under any of the said sUb-paragraphs. However, in cases where the raw 
materials for manufacture or the products manufactured therefrom were lost owing to a disaster or 
any other unavoidable reason or were destroyed with the approval of the Director-General of 
Customs, the CLlstoms duty shall not be collected. In cases where the raw materials for 
man,uiacture, for which the approval referred to in the proviso to the preceding paragraph was 
given, have depreciated owing to deterioration, damage or any other unavoidable reason, the 
customs duty chargeable thereon may be reduced mutatis mutandis in accordance with the 
provisions of paragraph 1 of Article 10. 
(1) When an approval is given for the raw materials for mamuacture as specified in any of the 
sub-paragraphs of paragraph 1 in accordance with the proviso to the preceding paragraph, 
or when the raw materials for manufacture are employed for uses other than those as 
specified in any of the said sub-paragraphs or are transferred so that they may be 
employed for uses other than those as specified in any of the said sub-paragraphs, without 
such approval, or when, within one year from the date of their import permission, a report 
is not made in accordance with the provisions of paragraph 5 or the manufacture thereof 
is not completed. 
(2) VVhen the raw materials for manufacture are used for manufacture at any place other than 
the manufacturing factory approved by the Director-General of Customs under paragraph 
1 or when they are used in contravention of the provisions of paragraph 4. 
8. Any person who has obtained an approval of a manufacturing factory in accordance with the 
provisions of paragraph 1 shall pay to the Customs concerned, as may be prescribed by a Cabinet 
Order, a fee the amount of which shall be fixed by a Cabinet Order on the basis of the total floor 
space of the said manufacturing factory, the validity period of the approval and the type of customs 
service to be extended to such factory. 
(Unconditional Exemption from Customs Duty) 
Article 14. With regard to imported goods as enllmerated below, the Cllstoms duty chargeable 
upon such goods shall be exempted as may be prescribed by a Cabinet Order. 
(1) Attic1es for the use of the Emperor and the Imperial Household. 
(2) Articles belonging to the head of any foreign country or members of his family (Le. 
spouse, lineal ascendant, lineal descendaht and such relatives as may be deemed to be of 
a similar standing; hereinafter referred to as the same) or their suites, visiting Japan. 
(3) Decorations, medals, prize-cups and any other similar awards and badges, presented to 
any person resident in Japan by any foreign country, any local public entity which is 
responsible for any administrative district of sllch country, any international organization, IP/N/1/JPN/O/1 
Page 34 
or sllch organizations, funds or others of similar standing as may be designated by the 
Minister of Finance. 
(3-2) Articles for educational or publicity purposes which are presented by the United Nations 
or specialized agencies thereof, and educational, scientific or cultural films, slides, sound 
records and other sim.ilar articles which are produced by the said organizations. 
(3-3) Official catalogs, pamphlets, posters and other similar articles for an exposition, fair or any 
other similar events (hereinafter referred to as "exposition, etc." in this sub-paragraph and 
in sub-paragraph (5-2) of paragraph 1 of Article 15) as may be prescribed by a Cabinet 
Order, which are published by any. country participating in such expositions, etc. 
(including local public entity of such counhy and international organizations participating 
in exposition, etc.). 
(4) Records and other documents. 
(5) Articles under the state monopoly which are imported by the Government or any person 
entrusted by the Government 
(6) Samples for soliciting orders, provided that they are either recognized as being suitable as 
samples only or specified by a Cabinet Order as those of extremely small value. 
(6-2) Labels which are to be attached to goods exported from Japan by the manufacturer 
thereof in order to indicate that the quality of such goods conforms to the conditions set 
out by any competent organization in the countty of destination of the said goods 
provided that such labels are prescribed by a Cabinet Order as those necessary for 
exporting the said goods. 
(7) Articles imported, as accompanied goods, by any person entering Japan at the time of his 
entry, or imported, as unaccompanied goods, by any sllch person in accordance with the 
provisions of a Cabinet Order, who enters into Japan for a purpose other than of moving 
his residence to Japan (excluding automobiles, vessels, aircraft, and any other at1icles as 
may be designated by Cabinet Order), which are intended for his personal use or are 
necessary for his professional use, provided that they are regarded by the Customs as 
being appropriate, taking into account the purpose of his entry, the period of his stay, his 
profession and any other circumstances. 
(8) Articles imported, as accompanied goods, by any person entering Japan at the time of his 
entry or imported, as unaccompanied goods, by any sLlch person in accordance with a 
Cabinet Order, who enters into Japan for the purpose of moving his residence to Japan 
(excluding automobiles, vessels, aircraft and any other articles as may be designated by a 
Cabinet Order), which are intended for his own or his family's per-sonal use and for 
professional use. However, these articles shall be limited to those which have already 
been used by them and which are regarded as being normal and reasonable, taldng into 
account the reason for moving of their residence, the period of stay in any foreign country 
and ia ]apaa, profession, the number of members of the said family and any other circumstances. IPIN/1IJPN/OI1 
Page 35 
(9) Articles for official use which are retLlrned to Japan from Japanese diplomatic 
establishments abroad. 
(10) Goods exported from and then imported into Japan without any change in the nature and 
form at the time of their exportation from Japan. However, duty exemption under this 
sllb~paragraph shall not be applied to goods for which duty exemption or reduction was 
granted in accordance with the provisioI1s of paragraph 1 of Article 17 or paragraph 1 of 
article 18, goods manufactured from goods for which duty reduction, exemption, refund 
or deduction was granted in accordance with the provisions of paragraph 1 or 6 of Article 
19, products shipped to any foreign country, as provided for in paragraph 1 of Article 19-2 
in cases where duty exemption was granted in accordance with the provisions of the said 
par~graph, and goods for which customs duty' was refunded or deducted in accordance 
with the provisions of paragraph 2 or 4 of Article 19-2, paragraph 1 of Article 19-3 or 
paragraph I, 2, 4,or 5 of Article 20. 
(11) Containers (including goods of a similar kind; hereinafter in sub-paragraph (2) and (3) of 
paragraph 1 of article 17 referred to as the same) for any goods exported from Japan, 
which may be prescribed' by a Cabinet -Order and which were used at the time of the 
exportation of the said goods or which are being used at the time of importation of any 
goods. In this case, the provisions of the proviso to the preceding sub-paragraph shall be 
applied mutatis mutandis. 
(12) Deleted. 
(13) Scraps and equipment of any wrecked Japanese vessel or aircraft. 
(14) Goods exported on board any vessel or aircraft which set out from Japan and reshipped to 
Japan owing to an accident in which such vessel or aircraft was involved. In this case, the 
provisions of the proviso to sub-paragraph (10) shall be applied mutatis mMtandis. 
(15) Deleted. 
(16) Appliances manufactured for exclusive use by physically impaired persons and any other 
similar alucles, which are prescribed by a Cabinet Order. 
(17) Film for newsreels (exposed only) and tape for news (recorded only). However, in the 
case where there are multiple copies of the same contents, duty exemption shall be 
granted for a maximum of two such copies. 
(18) Articles whose total customs values are not more than 10,000 yen (excluding articles, 
designated by a Cabinet Order, which are not appropriate to be exempted from customs 
duty taking into consideration any effect on a relevant Japanese industry or any other 
circumstances) . 
(Reduction of Customs Duty for Re-importation) 
Art·icle 14-2. In the case where the amount of customs duty chargeable upon any importee! goods IPIN/1/JPN/O/1 
Page 36 
as provided for in any of the following sub-paragraphs exceeds the amount of customs duty as 
specified in any of the said sub-paragraphs, the customs duty shall be reduced, as may be 
prescribed by a Cabinet Order, by an amount equal to the difference between the former and the 
latter amounts. 
(1) Products manllfactureclllncler hozei work and subsequently reshipped from Japan, which 
have met the conditions as set forth in the first sentence of each of sub paragraphs (10), 
(11) and (14) respectively of the preceding article: the amount of customs duty, 
chargeable upon foreign goods used as raw materials for manufacture of the said 
reshipped products, which was not actuaUy levied for the reason that the manufacture was 
carried out under hozei work. 
(2) Goods (including the products as specified in the preceding sub-paragraph), which fall 
under the first sentence of each of subparagraphs (10), (11) and (14) respectively of the 
preceding article, and the customs duty on which was reduced, exempted, refunded or 
dedLlcted because of their exportation in accordance with the provisions of sub-paragraph 
(1) of paragraph 1 of Article 17, paragraph 1 or 6 of Article 19 or paragraph 1, 2 or 4 of 
Article 19-2: the amount equivalent to the amount of customs duty reduced, exempted, 
refLmded or deducted (in the case of the products as specified in the preceding sub­
paragraph, the amount prescribed in the said sub-paragraph shall be added). 
(Reduction of, or Exemption from, Customs Duty on Marine Products, etc. Caught or Gathered in 
a Foreign Country) 
Article 14-3. With regard to the importation of marine products which were caught or gathered 
in any foreign country by any Japanese vessel which set out for fishing from Japan and of products 
which were obtained by processing of, or manufacturing from, the said marine products on board 
any such Japanese vessel the customs duty on such imported products shall be exempted, as may 
be prescribed by a Cabinet Order. 
2. "Vith regard to the importation of products, as may be prescribed by a Cabinet Order, which 
were obtained by processing of, or manufacturing from, marine products caught or gathered by 
any foreign vessel, on board any Japanese vessel which set out for fishing from Japan, the cllstoms 
duty on such imported products may be reduced, as may be prescribed by a Cabinet Order, within 
the limit of an amount corresponding to the di.fference between the amount of customs duly 
chargeable upon the said imported products and the amount of customs duty chargeable upon the 
marine products had they been imported in the same nature and quantity as those of the said 
marine products before SLlCh processing or manufacture. 
(Exemption from Customs Duty for Specific Use) 
Article 15. Imported goods as specLfied in any of the following sub-paragraphs shall be exempted IPIN/1/JPN/O/1 
Page 37 
from cllstoms duty, as may be prescdbecl by a Cabinet Order, pmvic1ed that they are not employed 
for uses other than those specified in any of the sub-paragraphs within two years from the date of 
im'port permission. 
(1) Specimens or articles for reference which are eKhibited at any school, museum, show 
place, research institute, laboratory, or other similar facility, run by the Government, or a 
local public entity, or similar sllch facilities, which are prescribed by a Cabinet Order, run 
by any person other than the Government or a local public entity, or articles for scientific 
research (whtch are newly invented or considered difficult to be produced in Japan) or 
films (exposed only), slicles, records, tapes (recorded only) or other similar articles for 
educational use. which are used at such facilities. 
(2) Articles donated to any facilities as specified in the preceding sub-paragraph for the 
purpose of scientific research or education, 
(3) Supplies donated for charity or relief and atiicles (except sllppUes) donated to relief 
institutes, institutes for senior citizens or any other facilities conducting social welfare 
business, which are regarded as being used directly for social welfare at such facilities. 
(3-2) Articles, other than those specrned in any of the preceding three sub-paragraphs, donated 
to, and for the use of, the Government or any local public entity with a view to promoting 
international goodwilL' 
(4) Articles, as specifIed by an Ordinance of the Ministry of Finance, donated to any religious 
organization, which are used directly for ceremonial or religious worship purposes. 
(5) Instntments and appliances donated to the Japan Red Cross Society by the Internatiomll 
Red Cross InstitLltion or the Reel Cross Society of any foreign country, which are regarded 
as being llsed directly for medical purposes by the Japan Red Cross Society. 
(5-2) The following articles which are imported by participants at arr exposition, etc. for use at 
such exposition, etc. Howevet', the articles shall be limited to those which are regarded 
as being appropriate in view of the period of time and the scale of the said. exposition, etc., 
the kind and value of the said articles and any other circumstances. 
A. Catalogs, pamphlets, posters and any other similar articles, other than those as 
specified in sub-paragraph (3-3) of Article 14, which are distributed free of charge by 
persons participating in an exposition, etc. to visitors on the site of the said exposition, 
etc. 
B. Mementoes o'f an exposition, etc. and samples of exhibits shown therein which are 
distributed free of charge by persons participatinl5 in the said exposition, etc. to 
visitors on the site of the said intemational exposition, etc. 
C. Goods, as may be prescribed by a Cabinet Order, which are to be consumed on the 
site of an exposition, etc. (as may be prescribed by a Cabinet Order only) for the 
construction, maintenance, removal or management of the facillties of the said 
exposition, etc. IP/NIlIJPN/OIl 
Page 38 
(6) Deleted. 
(7) Deleted. 
(8) Instruments, appliances and parts thereof as may be designated by a Cabinet Order, used 
for the safe landing and take-off or safe navigation of aircraft. 
(9) Automobiles, vessels, aircraft or any other articles, as designated by a Cabinet Order, 
which are imported by any person entering Japan at the time. of his entry, or imported, as 
unaccompanied goods, by any such person in accordance with a Cabinet Order, who 
enters into Japan for the purpose of moving his residence to Japan and which are 
intended for his or his family's personal use. However, these articles shall be limited to 
those which have been used by them before entry into Japan (in the case of vessels and 
aircraft, it is necessary that they have been used by them for at least one year before entlY 
into Japan). 
(10) Goods, as may be prescribed by a Cabinet Order, the customs duty on which is to be 
exempted on the condition that they are employed for specific use, after their impoliation, 
under the provisions of any international treaty. 
2. In cases where any goods which have been exempted from customs duty in accordance with 
the provisions of any of the sub-paragraphs of the preceding paragraph are, within two years from 
the date of their import permission, employed for uses other than those specified in any of the said 
sub-paragraphs or transferred so that they may be employed for uses other than those specified in 
any of the said sub-paragraphs, the cLlstoms duty so exempted under the said paragraph shall 
forthwith be collected from any person who has employed such goods for Llses other than those 
specified or who transferred such goods in the manner mentioned above. However, in cases where 
the said goods are employed for uses other than those specified in any of the said sub-paragraphs 
owing to the deterioration, damage or any other unavoidable reason, the customs duty may be 
reduced mutatis mutandis in accordance with the provisions of paragraph 1 of Article 10. 
(Exemption from Customs Duty on Goods for Diplomats, etc.) 
Article 16. With regard to· any imported goods as speci.fi.ec1 lil any of the following sub­
paragraphs, the cllstoms duty chargeable thereon shall be exempted as may be presclibed by a 
Cabinet Order. 
(1) Atiicles for the official use of any foreign embassy, legation or other establishment of 
similar function in Japan. However, in cases where any foreign cDurroy maintains 
restrictions upon duly exemption on articles for official use of any such Japanese 
establishment in that country, the duty exemption shall be made on a reciprocal basis. 
(2) Imported articles for personal use of any foreign Ambassador, Minister or any other 
envoy of similar standing accredited to Japan anet members of his family. However, in . 
cases where any foreigrr country maintains restrictions upon duty exemption on articles IP/N/1/JPN/OIl 
Page 39 
for personal use of any Japanese Ambassador, Minister or any other envoy of similar 
standing accredited to that country and their family members, the duty exemption shall 
be made on a reciprocal basis. 
(3) Articles which are to be employed only for official use of any foreign consulates or any 
other establishments of similar function in Japan. However, in cases where any foreign 
country maintains restrictions upon duty exemption on articles for official use of any such 
Japanese establishment in that country, the duty exemption shall be made on a reciprocal 
basis. 
(4) Articles for personal use of any member, as designated by a Cabinet Order, of ,-my foreign 
embassy, legation, consulate or any other establishment of similar function in Japan 
(excluding any honorary consul-general or honorary consul) and his family (excluding 
any person having Japanese nationality), when imported by such members. However, in 
cases where any foreign country maintains restrictions upon duty exemption on articles 
for personal use of such Japanese members and his family, the duty exemption shall be 
made on a reciprocal basis. 
2. When goods, as designated by a Cabinet Order, which have been exempted from customs duty 
under the preceding paragraph are employed, within two years ~om the date of their import 
permission, for uses other than those specified in the said paragraph (except when the articles are 
employed for uses other than those specified in the said paragraph owing to an unavoidable 
reason as may be prescribed by a Cabinet Order), the cLlstoms duty exempted under the said 
paragraph shall forthwith be collected from the person who has allowed such goods to be 
employed for such other uses. However, in cases where the articles have depreciated owing to 
wear resulting from their llse or owing to any other reason, the customs duty to be so collected 
may be reduced mutatis mutandis in accordance with the provisions of paragraph 1 of Article 10. 
(Exemption from Customs Duty for Re-exportation) 
Article 17. With regard to any imported goods as specified in any of the following sub­
paragraphs, the customs duty chargeable thereon shall be exempted, as may be prescribed by a 
Cabinet Order, provided that they are exported within one year (or within a period which is 
prescribed by a Cabinet Order, in the case of goods as specified in sub-paragraph (11); or, within a 
period as speci:fied by the Director-General of Customs which is longer than the said period, in the 
case of goods to which an approval was given by the Director-General of Customs, as may be 
prescribed by a Cabinet Order, for the reason that there is an unavoidable cause to postpone the 
said period) from the elate of import permission thereof. 
(1) Goods to be processed or to be used as materials for processing, as may be prescribed by 
a Cabinet Orcler. 
(2) Containers for imported goods as may be prescribed by a Cabinet Order. IP/NIl/JPN/OIl 
Page 40 
(3) Goods to be used as containers for export goods as may be prescribed by a Cabinet 
Order. 
(4) Goods to be repaired. 
(5) Aii:icles for scientific research. 
(6) Articles for testing. 
(6-2) Articles to be used by any person exporting or importing goods, for testing the capacity or 
performance of, or for examini'ng the quality of, the goods soexportecI or imported. 
(7) Samples for soliciting orders or for manufacturing, or photographs, films, models or any 
other similar articles llsed solely as substitutes for those samples. 
(7-2) Articles to be llsed at international athletic meetings, international conferences or the like. 
(8) Articles for the performance of travelling showmen entering Japan and instruments and 
implements to be llsed for film making by motion picture producers entering Japan. 
(9) Articles for exhibiting at an exposition, display, exhibition competition or similar event. 
(10) Automobiles, vessels, aircraft or any other goods, as designated by a Cabinet Order, 
which are imported, as accompanied goods, by any person entering Japan at the time of 
his entry or imported, as unaccompanied goods, by any such person in accordance with 
the provisions of a Cabinet Order, who enters into Japan for the purpose other than of 
moving his residence to Japan and which are intended for his own personal use. 
(11) Goods, as may be prescribed by a Cabinet Order, which are, under the provisions of any 
treaty concerned, exempted from cllstoms duty on concUtion that they are to be exported 
within a specified period of time after their importation. 
2. The provisions of paragraph 3 of Article 13 shall apply mutatis mutandis to the case where 
customs duty is exempted under the preceding paragraph. 
3. Any person who has had' duty exemption granted under the provisions of paragraph 1 shall, 
when he exports the goods, the customs duty on which was so exempted, within the period 
referred to in the said paragraph, report such fact to Customs, as may be prescribed by a Cabinet 
Order. 
4. In cases where the goods customs duty on which has been exempted uncler paragraph 1 have 
not been exported within the period of time as specified in the said paragraph or have been 
employed for llses other than ·those specified in any of the sub-paragraphs of the said paragraph, 
the cllstoms duty exempted under the said paragraph shall forthwith be collected. 
5. The provisions of the proviso to paragraph 7 of Ali:icle 13 shall apply mutatis mutandis to the 
case where customs duty is collected under the provisions of the preceding paragraph. In this 
case, the terms "the raw materials for manufacture or the products manLlfactured therefrom" and IP/N/1/JPN/O/1 
Page 41 
"the raw materials for manufacture, for which the approval referred to in the proviso to the 
preceding paragraph was given" in the proviso to paragraph 7 of the said article shall be read as 
"the goods concerned." 
(Reduction of Customs Duty for Re-expatiation) 
Article 18. With regard to those goods, as may be prescribed by a Cabinet Order, which can be 
used for long periods of time and which are imported for the [JLlrposes of being used temporarily 
in Japan, normally in accordance with a lease contract or in connection with an implementation of 
a contract, and are exported within two years (or, within sllch a period as may be prescribed by a 
Cabinet Order, not exceeding five years, for those goods, as may be prescribeci by -a Cabinet 
Order, which can be used for a pmticularly long period of time; hereinafter in paragraph 3 referred 
to as the same) from the date of their import permission, thecLLstoms duty chargeable thereon 
may be reduced, as may be prescribed by a Cabinet Order. 
2. When customs duty is to be reduced in accordance with the provisions of the preceding 
paragraph, the Director~General of Customs may require a security to be provided, which shall be 
equivalent to the amount of customs duty so reduced. 
3. In the case where the goods the cllstoms duty on which has been reduced under paragraph 1 
have not been exported within two years from the date of their import permission, the customs 
duty so reduced under the said paragraph shall forthwith be collected. In this case, the provisions 
of paragraph 5 of the preceding article shall apply mutatis mutandis. 
4. The provisions of para.graph 3 of the preceding article shall apply mutatis mutandis to any 
person for whom customs duty was reduced under the provisions Qf paragraph 1. 
(Reduction of, Exemption from, or Refund of, Customs Duty on Raw Materials for Manufacturing 
Export Goods) 
Article 19. With regarci to any imported raw materials which are to be used for manufacturing 
export goods and are prescribed by a Cabinet ~rcler, the cllstoms duty chargeable thereon shall 
be reduced, exempted or wholly or partially refunded, as may be prescribed by a Cabinet Order, if 
the said manufacturing is carried out at the manufactLlring factolY approved by the Director­
General of Customs and the products manufactured from the said raw materials are exported. In 
this case, reduction or exemption from customs duty shall only be made when the said products 
are exported within two years (or, with regard to products manufactured in accordance with 
paragraph 3, within sllch a period oftime as designated by the Director-General of Customs within 
the limit of one year) from the date of import permission of the said raw materials. IP/N/1/JPN/O/1 
Page 42 
2. The provisions of paragraphs 2 to 6 and 80i Article 13 shall apply mutatis mutandis to the case 
where customs duty is reduced or exempted under the preceding paragraph. In this case, the :first 
sentence of paragraph 6 of Article 13 shall be read as 'The raw mater~als customs duty on which 
was reduced or exempted under paragraph 1 of Article 19 or the products manufactured from the 
said raw materials shall not, within two years (or, with regard to goods manufactured in 
accordance with the provisions of paragraph 3 of the said article, within such a period of time as 
designated by the Director-General of Customs within the limit of one year) from me date of the 
import permission of the raw materials, be employed for uses other than those as provided for in 
paragraph 1 of the said article or transferred so that they may be employed for uses other than 
those as provided for in the said paragraph or employed for purposes other than exportation or 
transferred so that they may be employed for purposes other than exporta~on." 
3. In cases where any products are manufactured, with an approval of the Director-General of 
Customs under paragraph 4 of Article 13 which is applied mutatis mutandis under the preceding 
paragraph, from the raw materials customs duty on which was reduced or exempted under 
paragraph 1 (hereinafter in this article referred to as "raw materials for manufacturing export 
goods"), in combination with any other raw materials of the same kind, and the products so 
manufactured have the same quality as those which are manufactured solely from the raw 
materials for manufacturing export goods, and the said products are exported within such a period 
of time as designated by the Director-General of Customs not exc~eding one year from the date of 
import permission of the said raw materials for manufacturing export goods, a quantity of raw 
materials for manufacturing export goods which is necessary to manufacture the said export 
goods shall, within the limit of the quantity of the said raw materials for manufacturing export 
goods and as may be prescribed by a Cabinet Order, be deemed to have been used for 
manufacture of the said export goods. 
4. The customs duty reduced or exempted under paragraph 1 shall forthwith be collected, in any 
of the cases as enumerated in the following sub-paragraphs, from any person found to fall under 
any of the said sub-paragraphs; In this case, the provisions of the proviso to paragraph 7 of Article 
13 s,hall apply mutatis mutandis. 
(1) When an approval as 'provided for' in the proviso to paragraph 6 of Article 13 which is 
applied mutatis mutandis under paragraph 2 is given with regard to raw materials for 
manufacturIng export goods, or when the materials for manufacturing expolt goods are 
employed for uses other than those as provided for in paragraph 1 or are transferred so 
that they may be employed for uses other than those as provided for in the said 
paragraph, without the said approval, or when an approval as provided for in the proviso 
to paragraph 6 of AlticIe 13 which is applied mutatis mutandis under paragraph 2 is given 
with regard to the' products manufactured from the said raw materials, or when such IP/N/1IJPN/OI1 
Page 43 
products are used for purposes other than exportation or are transferred so that they may 
be used for purposes other than exportation, without the said approval. 
(2) Y'Vhen the report as provided for in paragraph 5 of Article 13, which is applied mutatis 
mutandis under paragraph 2, is not made or the products are not exported, within two 
, ' 
years (with regard to those manufactured under paragraph 3, within the period of time as 
designated by the Director-General of Customs under paragraph 1) from the date of 
import permission of the materials for manufacturing export goods. 
'(3) When the raw materials for manufacturing'export goods are used for manufacture at a 
place other than the manufacturing factory approved by the Director-General of Customs 
under paragraph 1 or when they are used in contravention of paragraph 4 of Article 13 
which is applied mtetatis mutandis under paragraph 2. 
5. In cases where the customs duty has not been paid on such raw materials as may be 
prescribed by a Cabinet Order under paragraph 1, for which the time limit for payment of the 
customs duty has been extended under paragraphs 1 to 3 of Article 9-2 (Extension of Time Limit 
for Payment) of the Customs Law, if the custoi:ns duty is refundable when the provisions of 
paragraph 1 are applied as if the customs duty on the raw materials were paid, then the amount 
equivalent to the amount of the refundable customs duty shall, during the extended period only 
and as may be prescribed by a Cabinet Order, be deducted from the amount of the customs duty 
for which the time limit for payment has been ,extended. In this case, the provisions of the proviso 
to sub-paragraph 10 of Article 14 (including the cases in which the proviso is applied mutatis 
mutandis under sub-paragraphs 11 and 14 of the said article; this inclusion is also applicable in 
paragraph 3 of the next article, paragraph 2 of Article 19-3, and paragraph 3 of Article 20) and sub­
paragraph 2 of Article 14-2 and the provisions of the said law shall be applied as if the customs duty 
in the amount equivalent to the deducted amo'unt had been refunded under paragraph 1. 
6. 'With regard to those designated goods pertaining to a special declaration '(a) which are raw 
materials to be used for manufacturing an export product, (b) which are prescribed by a Cabinet 
Order anel are imported, and Cc) from which the said product is manufactured at a manufacturing 
factory approved by the Director-General of Customs Ulider paragraph i,'an amount equivalent to 
all or part of the amount of the custom~ duty thereon shall be decl:tcted from the amount of the 
customs duty on the said raw materials, as may be prescribed by a Cabinet Order, only if the said 
product is exported be'fore the submission of a written special declaration for the said raw 
materials and the said written sp~cial declaration is submitted within the time limit for submission. 
7. For the purpose of application of the provisions concerning the refund of customs duty under 
paragraph 1, the exportation referred to in the said paragraph shall inc1Llcle the reshipment to any 
foreign country of any foreign 'goods which'are mamrfactmed from the raw materials, prescribed IPIN/1/JPN/O/1 
Page 44 
in the said paragraph, used in combination with foreign goods which are the raw materials for 
hozei work. 
8. The provisions of the preceding paragr~ph shall apply mutatis 'mutandis to the cases in which 
the provisions of paragraph 5 or 6 are applied. In this case, when the pro~isions of the preceding 
paragraph are applied mutatis mutandis, the term "FaT the purpose of application of the provisions 
concerning the refund of customs duty under paragraph 1, the exportation referred to in the said 
paragraph" in the preceding paragraph shall be read as 'The exportation referred to in the 
preceding paragraph." 
(Exemption from, or Refund of, Customs Dut;y, etc, in the Case of Exportation of Products 
Manufactured from Duty-Paid Raw Materials, etc.) 
Article 19-2. In cases where an order is received from a foreign country to purchase a product 
which is to be manufactured at a hozei manufacturing warehouse or integrated hozei area, if it is 
confirmed, as may be prescribed by a Cabinet Order, by the Director-General of Customs that it is 
difficult to manufacture such product from any raw materials being foreign goods used 'at the said 
hozel manufacturing warehouse or integrated hozei area and to ship the said product to the 
foreign country within the period of delivery referred to in the purchase order, and if the product 
manufactured at the said hozei manufacturing warehouse or integrated hozel area from other raw 
materials which are of the same kind as the said raw materials but are not foreign goods (in the 
case of any of such products as may be prescribed by a Cabinet Order, the product manufactured 
from such raw materials which are not foreign goods) is.shipped to the foreign country instead, 
there shall be exempted from customs duty, as may be prescribed by a Cabinet Order, any foreign 
goods which are of the same kind as the said raw materials and which are ,imported, ~y the person 
who manuiactllred the said product, within six months from the date of export permission 
(including permission of re shipment; this inclusion is also applicable in the following paragraph) of 
the said product and within the limit of quantity, coriflrmed by the Director-General of Customs, as 
being the quantity of the said other raw materials (not being foreign goods) used for the 
manufacture of the said product (or in the case where any other. goods are simultaneously 
manufactured in the process of manufacturing the said product, such part of the quantity of the 
said other raw materials as may be prescribed by a Cabinet Order as the quantity corresponding to 
the said product). 
2. In the case wher~ it is necessary to use duty-paid imported goods as raw materials for 
manuiacturing export goods eluring hozel work at a hozei manufactul-lng warehouse or integrated 
hozel area for the reason that stocks of foreign goqds which were intended to be used as raw 
materials have been exhausted 0·1' for any other reason and where it is con?iderecl difficult to have 
the provisions of the preceding paragraph applied, the cllstoms duty paid for the .sald imported IPIN/1/JPN/O/1 
Page 45 
go'ods may, as may be prescribed by a Cabinet Order, be wholly or partiallyrefuncled only if the 
said imported goods are brought, with prior approval of the Director-General of Customs, into the 
hozei manufacturing warehouse or integrated hozei area without any change in nature and form at 
the time of their importation within three months after their import permission and if goods 
manufactured from the said imported goods are exported. 
3. Incases where the customs duty has not yet been paid on those goods for which the'time limit 
for payment of the customs duty has been extended under paragraphs 1 to 3 of Article 9-2 
(Extension of Time Limit for Payment) of the Customs Law, if the customs duty is refundable 
when the provisions of the preceding paragraph are applied as if the cllstoms duty on the goods 
were paid, then the amount equivalent to the amount of the refundable customs duty may, during 
the extended period only and as may be prescribed by a Cabinet Order, be deducted from the 
amount of the customs duty for which the time limit for payment has been extended. In this case, 
the provisions of the proviso to sub-paragraph 10 of Article 14 and sub-paragraph 2 of Article 14-2 
and the provisions of the said law shall be applied as if the customs duty in the amount equivalent 
to the deducted amount had been refunded under the preceding paragraph. 
4. In the case where it is necessary to use imported goods as raw materials for manufacturing 
export goods dwing hozei work at a hozei manufacturing warehouse or integrated hozei area for 
the reason that stocks of foreign goods which were intended to be used as raw materials have 
been exhausted or for any other reason, where the said imported goods are designated goods 
pertaining to a special declaration, and where it is considered difficult to apply the provisions of 
paragraph I, an amount equivalent to all or part of the customs duty thereon may, as may be 
prescribed by a Cabinet Order, be deducted from the amount to be charged on the said 
designated goods only if the sai~ designated goods are brought, with prior approval ·of the 
Director-General of Customs, into the hozei manufacturing warehouse or integrated hozel area 
without any change in nature and form at the time of their importation before the submission of a 
written special declaration pertaining to the said designated goods, if goods manufactured from 
the said designated goods an~ exported before the submission of the said written special 
declaration, and if the said written special declaration is submitted within the time limit for 
submission. 
5. The provisions of Article 58 (Report on hozel work) and Article 61-3 (Obligation of record 
keeping on hozei manufacturing warehouses) of the Customs Law shall apply mutatis mutandis to 
goods brought into a hozel manufacturing warehouse under the provisions of the preceding three 
paragraphs, and the provisions of Article 34-2 (Obligation of record keeping) of the Customs Law 
shall apply mutatis mutandis to goods brought into an integrated hozei area under the provisions 
of the preceding three paragraphs. IP/NIlIJPN/OI 1 
Page 46 
(Refund of Customs Duty when Imported Goods are Re-exported in the Same State as when 
Imported) 
Article 19-3. vVhen the goods which have been imported with payment of customs duty as may 
be prescribed by a Cabinet Order are re-exported from Japan without any change in nature and 
form at the time of their importation, the customs duty paid thereon may be refunded, as may be 
prescribed by a Cabinet Order, if the said "goods are re-exported from Japan within one year (or 
within sllch longer period exceeding one year, as designated by the Director-General of Customs, 
when there is reason to believe that such period exceeding one year is inevitably necessary and if 
an approval is given by the Dit;-ector-General of Customs under the provision of the Cabinet Order) 
from the date of their import permission. 
2. In cases where the customs duty has not yet been paid on those goods for which the time limit 
for payment of the customs duty has been extended under paragraph 1 or 2 of Article 9-2 
(Extension of Time Limit for Payment) of the Customs Law, if the customs duty is refundable 
when the provisions of the preceding paragraph are applied as if the customs duty on the said 
goods were paid, then the amount equivalent to the amount of the refundable customs duty may, 
during the extended period only and as may be prescribed by a Cabinet .order, be deducted from 
the amount of the customs duty for which the time "llmit for payment has been extended. In this 
case, the provisions of the proviso to sub-paragraph 10 of Article 14 and the provisions of the said 
law shall be applied as if the customs duty in the amount equivalent to the deducted amount had 
been refunded under the preceding paragraph. 
(Refund of Customs Duty when Claimed Merchandise, etc. are Re-exported or Destroyed) 
Article 20. When any duty-paid imported goods, which come under any of the following sub­
paragraphs, are expolted (or, exported for return, in the case of the goods as enumerated in sub­
paragraph (1) or (2) below) from Japan without change in the nature and form at the time of their 
importation, there may be reflmded customs duty, as may be prescribed by a Cabinet Order, if the 
said goods have been brought into the hozei area (including such place as designated by the 
Director-General of Customs under sub-paragraph (2) of paragraph 1 of Article 30 (Restriction on 
places where foreign goods may be stored) of the Customs Law; hereinafter in the next paragraph, 
paragraph 4 and paragraph 5 referred to as the same) within six: months (in the case where it is 
approved by the Director-General of Customs, as may be prescribed by a Cabinet Order, that 
there is an unavoidable reason justifying a periocllonger than six months, within such a longer 
period ex.ceeding six months but not exceeding one year, as may be designated by the Director­
General of Customs) from the day of import permission. 
(1) Goods which are found unavoidable to return due to the difference in quality or quantity, 
etc. bebiveen suchgooc1s and the content of the contract. 
(2) Goods which are articles for personal use and which were sold by sllch sales method as IP /N/1/JPN/O/1 
Page 47 
may be prescribed by a Cabinet Order and which are found unavoidable to return due to 
their being of a quality, etc. unexpected by their importer. 
(3) Goods which are found unavoidable to export for the reason that, after the time of their 
importation, their sale or use or the sale or use of any products manufactured from them 
is prohibited under legislation (including any disposition made thereunder). 
2. Incases where it is considered unavoidable to destroy the imported goods, as provided for in 
the preceding paragraph, rather than to reship them,. if they are brought into a hozei area within 
six months from the date of their import permission and destroyed wi·th a prior approval of the 
Director-General of Customs, the customs duty paid for the goods, as may be prescribed by a 
Cabinet Order, may be wholly or partially refunded. 
3. In cases where the customs duty has not yet been paid on those goods for which the time limit 
for payment of the customs duty has been extended under paragraphs 1 to 3 of Article 9-2 
(Extens.ion of Time Limit for Payment) of the Customs Law, if the customs duty is refundable 
when the provisions of 1tle preceding two paragraphs are applied as if the customs duty on the 
goods were paid, then the amount equivalent to the amount of the refundable customs duty may, 
during the extended period only and as may be prescribed by a Cabinet Order, be deducted from 
the amount of the customs duty for which the time limit for payment has been extended. In this 
case, the provisions of the proviso to sub-paragraph 10 of Article 14 and the provisions of the said 
law shall be applied as if the customs duty in an amount equivalent to the deducted amount had 
been refunded under the preceding two paragraphs. 
4. In cases where those designated g'oods pertaining to a special declaration that fall under any of 
the sub-paragraphs of paragraph 1 are exported from Japan without any change in nature and form 
at the time of their importation (such exportation shall be limited to exportation for return in the 
case of such goods as are prescribed in sub-paragraph (1) or (2) of the said paragraph), the 
amount equivalent to the customs duty thereon may, as may be prescribed by a Cabinet Order, be 
deducted from the amount of the customs duty chargeable on the said designated goods if the said 
designated goods are brought into a hozei area before the submission of a written special 
declaration pertaining to the said designated goods and are exported before the submission of the 
said written special declaration and if the said written special declaration is submitted within the 
time limit for submission. 
5. In cases where it is deemed unavoidable to destroy such designated goods as are prescribed in 
the preceding paragraph rather than reship them, if they are brought into a hozei area and 
destroyed with the prior approval of the Director-General of Customs before the submission of a 
written special declaration pertaining to the said designated goods, an amount equivalent to all or IP/N/1/JPN/O/1 
Page 48 
pati' of the customs duty thereon may. only if the said written special declaration is submitted 
within the time limit for submission, be deducted from the amount of customs duty chargeable on 
the designated goods. as may be prescribed by a Cabinet Order. 
(Restriction, etc. on Uses Other than Specified Uses of Goods for which Reduced Rates are 
Applied) 
Article 20-2. With regard to goods. as may be prescribed by a Cabinet Order, for which the rates 
of customs duty are fixed on the condition that the goods are employed for such particular uses as 
specified in the Annexed Tariff, any person who wishes to obtain the benefit of application of the 
rates of customs duty subject to such condition that goods are employed for specified uses 
(provided that the said rates of customs duty are lower than the rates of customs duty which do 
not make it conditional that the goods are employed for such specified uses;'nereinafter referred 
to as "reduced rates") shall proceed with formalities as may be prescribed by a Cabinet Order. 
2. The goods to which the reduced rates referred to in the preceding paragraph have been 
applied shall not, within two years from the date of their import permission, be employed for uses 
other than the use for which the reduced rates have been applied or be transferred so that they 
may be employed for uses other than the said use. However, the foregoing provisions shall not 
apply to the case where an approval of the Director-General of Customs is given for unavoidable 
reasons as may be prescribed by a Cabinet Order. 
3. In the case where an approval as provided for in the proviso to the preceding paragraph is 
given for the goods to which the reduced rates as provided for in paragraph 1 have been applied or 
in the case where the said goods are employed for uses other than the use for which the reduced 
rates have been applied or are transfen'ed so that they may be employed for uses other than the 
said use. without the said approval, customs duty in an amount equivalent to the difference 
betw'een the amount of customs duty calculated on the basis of the rate of customs duty 
chargeable if it is not conditional that the said goods are employed for the specified use and the 
amount of customs duty calculated on the basis of the said reduced rate shall forthwith be 
collected from the person found to fall under any of the aforementioned circumstances. The 
provisions of the proviso to paragraph 7 of Article 13 shall apply mutatis mutandis to this case. 
(Uses of Goods Other than Those Specified for Which Customs Duty is Reduced or Exempted) 
Article 20-3. In cases where any goods, to which duty-exemption, duty-reduction or reduced 
rates of duty have been applied under the provisions of paragraph 10f Article 13, paragraph 1 of 
Article 15, paragraph 1 of Article 16, paragraph 1 of Article 17, paragraph 1 of Article 19 or 
paragraph 1 of the preceding Article, are employed for llses other than the use for which such 
reduction or exemption or reduced rates of duty have been applied or are transferred so that they IP/N/1/JPN/O/1 
Page 49 
may be employed for uses other than the said use, if any person, who is to employ them for llses 
other than the said use or is to transfer them so that they may be employed for uses other than the 
said use, obtains the approval, as required, from the Director-General of Customs for such use or 
transfer .and if he (or, in cases where the goods are transferred so that they may be employed for 
use other than the said use, the person to whom the goods are transferred) receives a verification, 
as may be prescribed by a Cabinet Order, from the Director-General of Customs that the llse other 
than the said use of the said ,goods meets the conditions for duty reduction or exemption as 
provided for in the provis;ons of the law concerning reduction of or exemptio~ from customs duty 
(in the next paragraph referred to as "reduction or exemption clause") and comes under any of the 
cases as may be prescribed by a Cabinet Order, the customs duty to be collected und~r the 
provisions of paragraph 7 of Article' 13, paragraph 2 of Article 15, paragraph 2 of Article 16, 
paragraph 4 of Article 17, paragraph 4 of Article 19 or paragraph 3 of the preceding article shall not 
be collected, notwithstanding the provisions of these articles. 
2. When the verification, as provided for in the preceding paragraph, is obtained from the 
Director-General of Customs, the provisions of this law and the Customs Law as well as any other 
laws relating to customs duty shall apply as if the goods so verified were those goods for which, at 
the time of such velwcation, a reduction or exemption clause was applied for the use so verified 
and an impoli permission was given, and as if the person who obtained the verification were the 
importer of the goods to which the reduction or exemption clause applied. 
(Import-prohibited Goods) 
Article 21. The goods enumerated in the following sub-paragraphs shall not be imported. 
(1) Narcotic drugs, psychotropics, hemp, opium, poppy straw, stimulants (including such 
raw materials therefor as are prescribed by the Stimulant Drugs Control Law (Law 
NO.252 of 1951)), and utensils for opium smolcing, excluding those imported by the 
Government or imported by any person authorized under any other law to import the 
same in accordance with the law. 
(2) Hand-guns, rifles, machine guns and cannons, and bullets for the same and parts of 
hand-guns, excluding those imported by any person authorized under any other law to 
import the same in accordance with the law. 
(3) Forged, altered, or imitation (or replicated) coins, bills or bank notes and securities, and 
cards incorporating, as one of their components, an electromagnetic record (i.e., a 
record that has been produced by an electronic method, a magnetic method, or other 
method imperceptible to the human senses without specialist equipment and that is 
used for data processing by computer) which is a component for a card unlawfully 
produced for the payment of prices or charges or for the withdrawalpf deposits. 
(4) Books, drawings, carvings, and any other articles which corrupt, pervert or subvert 
public security or morals. IP /NI IIJPN/O/1 
Page 50 
(5) Articles that infringe upon patent rights, utility model rights, design rights, trademark 
rights, copyrights, neighboring rights, circuit layout rights, or plant breeder's rights. 
2. The Director-General of Customs may confiscate and destroy such goods prescribed in 
sub-paragraph (1), (2), (3), or (5) of the preceding paragraph which are to be imported or may 
order any person who intends to import such goods to reship them. 
3. If goods to be imported as prescribed in Chapter 6 of the Customs Law include any goods 
which the Director-General of Customs has reasonable grounds to believe them to fall under 
the category of goods prescribed in sub-paragraph (4) of paragraph 1, then the Director-General 
of Customs shall notify such fact to the person who intends to import the said goods. 
4. When the Director-General of Customs considers that goods to be imported as prescribed in 
Chapter 6 of the Customs Law include any goods that fall under the category of goods provided 
for in sub-paragraph (5) of paragraph 1, he shall, as may be prescribed by a Cabinet Order, 
carry out the procedures necessary to verify whether the said goods fall under the category of 
goods provided for in the said sub-paragraph (referred to as the "verification procedures" in the 
rest ofthis article to Article 21-5). In this case, the Director-General of Customs shall, as may 
be prescribed by a Cabinet Order, notify the holder of patent rights, utility model rights, design 
rights, trademark rights, copyrights, neighboring rights, circuit layout rights, or plant breeder's 
rights .(hereinafter referred to as "patent right holder, etc." in the rest of this article) relating. to 
the goods and the person who intends to import the said goods that he is to carry out the 
verification procedures. 
5. In cases where the Director-General of Customs gives a notification under the preceding 
paragraph, he shall notify the name and address of the person who intends to import the goods 
and the consignor of the said goods to the patent right holder, etc. relating to the said goods, 
and the name and address of the said patent right holder, etc. to the person who intends to 
import the said goods. 
6. When the Director-General of Customs considers that the name or address of the producer of 
the goods concerned are evident from the import declaration prescribed in Article 67 
(Permission of exportation or importation) of the Customs Law or other relevant documents 
submitted to the Director-General of Customs relating to the importation of the goods about 
which the verification procedures prescribed in paragraph 4 are carried out, or documents 
submitted to the Director-General of Customs under the said verification procedures, or labels 
of the said goods, he shall notify, with the notification prescribed in that paragraph, or after the 
said notification while the verification procedures are carried out, the name or address of 
the said person to the patent right holder, etc. relating to the said goods. IP/N/1/JPN/O/1 
Page 51 
7. Only after carrying out the verification procedures prescribed in paragraph 4, may the 
Director-General of Customs take the measure provided for in paragraph 2 with respect to 
goods to be imported as prescribed in Chapter 6 of the Customs Law. 
8. When the Director-General of Customs has verified that the goods about which he carried 
out the verification procedures provided for in paragraph 4 (referred to as "the goods in 
question" in the next paragraph) fall or do not fall under the category of goods provided for in 
sub-paragraph (5) of paragraph 1, he shall notify the patent right holder, etc. relating to the 
verified goods and the person who intends to import the said verified goods of such fact and of 
the reason therefore. However, the foregoing provision shall not apply to cases where 
notification is given under the next paragraph. 
9. If any of the cases enumerated in the following sub-paragraphs occurs before the notification 
of the verification with respect to the goods in question is given under the first sentence of the 
preceding paragraph, the Director-General of Customs shall notify the patent right holder, etc. 
relating to the goods in question of such fact and discontinue the verification procedures 
prescribed in paragraph 4. 
(1) Cases where the goods in question are destroyed under the provision of Article 34 
(Destruction of foreign goods) of the Customs Law. 
(2) Cases where the goods in question are destroyed under the proviso to paragraph 1 of 
Article 45 (Exemption of persons who obtained permission of a hozei warehouse from 
liability for customs duty) of the Customs Law (including the case where that provision 
is applied mutatis mutandis under Article 36 (Foreign goods stored outside hozei areas 
with permission), Article 41-2 (Designated hozei areas owned by persons designated by 
a Cabinet Order), Article 62 (Hozei manufacturing warehouses), Article 62-7 (Hozei 
display areas), or Article 62-15 (Integrated hozei areas) ofthe Customs Law). 
(3) Cases where the goods in question are reshipped under the provision of Article 75 
(Reshipment of foreign goods) of the Customs Law. 
(4) Any cases, other than those provided for in the preceding three sub-paragraphs, where 
the goods in ques.tion are no longer to be imported. 
10. Any person who received the notification prescribed in paragraph 5 or 6 shall not disclose 
recklessly or use for unjustifiable purposes the matters notified. 
(Formaliti~s for Application Relating to Import-prohibited Goods, etc. ) 
Article 21-2. The holder of a patent right, utility model right, design right, trademark right, 
copyright, neighboring right, or plant breeder's right may, as may be prescribed by a Cabinet 
Order, apply to the Director-General of Customs for carrying out the verification procedures IP/N/lIJPN/OIl 
Page 52 
provided for in paragraph 4 of the preceding article with respect to any goods, which the holder 
of such right considers infringe upon his patent right, utility model right, design right, 
trademark right, copyright, neighboring right, or plant breeder's right when the said goods are 
imported as prescribed in Chapter 6 of the Customs Law, by producing evidence necessary for 
proving prima facie the fact of infringement. 
2. In cases where an application is lodged under the preceding paragraph, if the 
Director-General of Customs considers that there is no sufficient evidence for proving prima 
facie the fact of infringement, he may refuse to accept the application. 
3. In cases where an application is lodged under paragraph 1, if the Director-General of 
Customs has accepted the application, he shall notify the person, who lodged the application, of 
such fact and of the period of effectiveness of the application (which means a period in which 
the Director-General of Customs is to carry out, in response to the application, the verification 
procedures as provided for in paragraph 4 of the preceding article each time he considers that 
goods to be imported as prescribed in Chapter 6 of the Customs Law include those goods 
which relate to the application), and if the Director-General of Customs has not accepted the 
application under the preceding paragraph, he shall notify the person, who lodged the 
application, of such fact and of the reason therefor. 
4. In cases where the Director-General of Customs has accepted an application lodged under 
paragraph 1, if he has initiated the verification procedures as prescribed in paragraph 4 of the 
preceding article with respect to the goods relating to the application, he shall, as may be 
prescribed by a Cabinet Order, provide opportunities for the person who lodged the said 
application or the person who intends to import the said goods to inspect the said goods if the 
said person makes a request to do so. However, the foregoing provision shall not apply to cases 
where the verification procedures are discontinued under paragraph 9 of that article. 
(Deposit Relating to Application, etc.) 
Article 21-3. In cases where the Director-General of Customs has accepted an application 
lodged under paragraph 1 of the preceding article, if he considers that it is necessary for 
securing compensation for such damage as may be suffered by the person who intends to 
import the goods relating to the application due to the said goods not being imported before the 
completion of the verification procedures, with respect to the goods relating to the said 
application, as provided for in paragraph 4 of Article 21, the Director-General of Customs may 
order the person who lodged the said application (referred to as "applicant" in the rest of this 
article) to deposit an amount of money, which the Director-General of Customs considers 
reasonable, with a deposit office he designates by the time he specifies. IP/N/1/JPN/O/1 
Page 53 
2. If the Director-General of Customs considers that the amount of money deposited under the 
preceding paragraph is insufficient to secure compensation for damage provided for in the said 
paragraph, he may order the applicant to deposit an amount of money to cover the insufficiency 
by the time the Director-General of Customs specifies. 
3. Such government bonds, municipal bonds and other securities (including book-entry transfer 
corporate bonds, etc. provided for in paragraph 1 of Article 129 (Deposit of book-entry transfer 
corporate bonds, etc.) of the Law concerning Book-Entry Transfer of Corporate Bonds, etc. 
(Law No.75 of 2001); hereinafter in this article and Article 21-5 referred to as the same) as are 
recognized as being secure by the Director-General of Customs may be substituted for cash 
funds to be deposited under the preceding two paragraphs. 
4. Necessary matters concerning the formalities to be made to the Director-General of Customs 
with respect to deposits made as ordered under paragraph 1 or 2 shall be prescribed by a 
Cabinet Order. 
5. If, as may be prescribed, by a Cabinet Order, an applicant concludes a contract to the effect 
that a necessary amount of money is to be paid on behalf of the applicant to be appropriated for 
compensation for damage provided for in paragraph 1 and reports such fact to the 
Director-General of Customs by the time specified under that paragraph or paragraph 2, then he 
may, provided that the said contract remains effective, elect not to deposit all or part of the 
amount of money provided for in paragraph 1 or 2. 
6. Any importer of goods prescribed in paragraph 1 shall have the right, with respect to his 
claim against an applicant for compensation for damage as provided for in that paragraph, to 
receive payment prior to any other creditors from such cash funds as are deposited under that 
paragraph and paragraph 2 (including such securities as may be deposited under paragraph 3; 
this inclusion shall also apply in paragraphs 8 to 10). 
7. Necessary matters concerning the execution of the right provided for in the preceding 
paragraph shall be prescribed by a Cabinet Order. 
8. If any of the cases enumerated in the following sub-paragraphs arises, the applicant who has 
deposited money under paragraph 1 or 2 may recover the deposited sum. 
(l)Cases where the applicant has received notification under the first sentence of paragraph 
8 of Article 21 that the goods which necessitated the deposit fall under the category of 
goods provided for in sub-paragraph (5) of paragraph 1 of that article. 
(2) Cases where the applicant has received notification under paragraph 9 of Article 21 with 
respect to the goods which necessitated the deposit. IP/N/1/JPN/O/1 
Page 54 
(3) Cases where the applicant has proved to the Director-General of Customs, and has had it 
confirmed by him, that the importer of the goods prescribed in paragraph 1 has 
consented to recovery of the deposited money, that the claim for compensation for 
damage provided for in that paragraph has extinguished by extinctive prescription, or 
that it is otherwise no longer necessary to secure compensation for d~mage provided for 
in that paragraph. 
(4) Cases where the applicant has concluded a contract as provided for in paragraph 5 and 
has obtained the approval of the Director-General of Customs as may be prescribed by a 
Cabinet Order. 
(5) Cases where the applicant has obtained the approval of the Director-General of Customs, 
as may be prescribed by a Cabinet Order, for substituting another deposit for that which 
is actually deposited (e.g., for a reason of redemption of deposited securities). 
9. Any necessary matters concerning the recovery of deposited money under the preceding 
paragraph shall be prescribed by an Ordinance of the Ministry of Justice / Ministry of 
Finance. 
10. If any person ordered to make a deposit as prescribed in paragraph 1 or 2 fails to deposit all 
the money he is ordered to deposit by the time specified under these provisions and if he does 
not report the conclusion of a contract as prescribed in paragraph 5, then the Director-General 
of Customs may discontinue the verification procedures provided for in paragraph 4 of Article 
21 with respect to the goods which necessitated the deposit order. 
11. When under the preceding paragraph the Director-General of Customs discontinues the 
verification procedures provided for in paragraph 4 of Article 21, he shall notify such fact to 
the person who lodged the application relating to the said verification procedures and the 
person who intends to import the goods relating thereto. 
(Request to Ask for Opinions, etc.) 
Article 21-4. In cases where the verification procedures prescribed in paragraph 4 of Article 
21 have been carried out with regard to the goods of the said application under paragraph 1 of 
Article 21-2, the holder ofa patent right, utility model right or design right whose application 
under that paragraph has been accepted (hereinafter referred to as "applying patent right holder, 
etc.") may, as prescribed by a Cabinet Order, make a request to the Director-General of 
Customs to ask for an opinion from the Commissioner of the Japan Patent Office concerning 
the technical scope prescribed in paragraph 1 of Article 70 (Technical scope of a patented 
invention) of Patent Law (Law No.121 of 1959)(including the cases -where the said paragraph 
is applied mutatis mutandis under Article 26 of Utility Model Law (Law No.123 of 1959) or 
the scope prescribed in paragraph 1 of Article 25 (Scope of the registered design, etc.) of IP/NIlIJPN/O/1 
Page 55 
Design Law (Law No.125 of 1959), in order to verify as to whether the goods under the 
verification procedures fall under the category of goods which infringe the patent rights, the 
utility model rights or the design rights of the applying patent right holder, etc., by the date 
passing 10 working days (without counting the dates prescribed in each sub-paragraph (closing 
day of government bodies) of paragraph 1 of Article 1 of the Law Concerning Closing Days of 
Government Bodies (Law No.91 of 1988)(referred to as "closing day of government bodies" in 
this paragraph») reckoned from the date (referred to as "the date of passing 10 days" in 
paragraphs 1 and 2 of the next Article) (in cases where the Director-General of Customs has 
notified, prior to the expiry date of the said period, the applying patent right holder, etc. and the 
person who intends to import the goods under the verification procedures of his decision that 
the extension of the said period is necessary, taking into account the progress of the 
verification procedures and other relevant matters; the period may be extendable to the date 
passing 20 working days (without counting the dates of closing day of government bodies) 
reckoned from the date of notification (referred to as "the date of passing 20 days" in paragraph 
1 of the next Article» of the notification provided for in paragraph 4 of Article 21 (referred to 
as "the date of notification" in this paragraph and paragraph 2 of the next Article), only when 
the verification procedures are being carried out. 
2. The Director-General of Customs shall, when the request prescribed in the foregoing 
paragraph is made, request the Commissioner of the Japan Patent Office to state his opinion, as 
may be prescribed by a Cabinet Order. However, this shall not apply to cases when the goods 
relating to the request prescribed in that paragraph are obviously known to fall or not to fall 
under the category of goods enumerated in sub-paragraph 5 of paragraph 1 of Article 21 or 
when he deems it unnecessary to request an opinion of the Commissioner of the Japan Patent 
Office. 
3. In cases where a request prescribed in paragraph 1 has been made, if the Director-General of 
Customs does not request an opinion of the Commissioner of the Japan Patent Office under the 
provision of the second sentence of the foregoing paragraph, he shall notify such fact and the 
reasons to the applying patent right holder, etc. who made the said request prescribed in 
paragraph 1. 
4. The Commissioner of the Japan Patent Office shall, when his opinion is requested by the 
Director-General of Customs under the provision of the first sentence of paragraph 2, state his 
opinion, in writing, within 30 days from the date of the said request. 
5. The Director-General of Customs shall, when he requests an opinion of the Commissioner of 
the Japan Patent Office under the provision of the first sentence of paragraph 2, notify such fact 
to the applying patent right holder, etc. relating to the request and the person who intends to IPIN/1/JPN/O/1 
Page 56 
import the goods relating to the request. 
6. The Director-General of Customs shall, when the opinion of the Commissioner of the Japan 
Patent Office prescribed in paragraph 4 is stated, notify such fact and the contents of the said 
opinion to the applying patent right holder, etc. who made the said request prescribed in 
paragraph 1 and the person who intends to import the goods relating to the request. 
7. The Director-General of Customs shall not, when he requests an opinion of the 
Commissioner of the Japan Patent Office to under the first sentence of paragraph 2, verify, 
before he states his opinion as provided in paragraph 4 relating to the request, that the goods 
relating to the request do not fall under the category of goods prescribed in sub-paragraph 5 of 
paragraph 1 of Article 21. 
8. The Director-General of Customs shall, when he requests an opinion of the Commissioner of 
the Japan Patent Office under the provision of the first sentence of paragraph 2, and if he came 
to verify that goods relating to the request fall under the category of goods prescribed in 
sub-paragraph 5 of paragraph 1 of Article 21 before the statement of his opinion prescribed in 
paragraph 4 relating to the request or he discontinued the verification procedures provided for 
in paragraph 4 of Article 21 for the goods in accordance with the provision of paragraph 9 of 
Article 21 or paragraph 10 of Article 21-3, notify such fact to the Commissioner of the Japan 
Patent Office. In this case, the Commissioner of the Japan Patent Office is not required to state 
his opinion prescribed in paragraph 4. 
(Requests to-Discontinue the Verification Procedures, etc,) 
Article 21-5. When the verification procedures provided for in paragraph 4 of Article 21 are 
carried out with respect to the goods relating to the application lodged by the applying patent 
right holder, etc., a person who intends to import such goods may, as may be prescribed by a 
Cabinet Order, request to the Director-General of Customs to discontinue the said verification 
procedures after the date enumerated in each of the following sub-paragraph, and only when 
the verification procedures are being carried out, in accordance with the cases prescribed in the 
following sub-paragraphs. 
(1) Cases when the said person has been notified under paragraph 1 of the preceding 
article that the period to the date of passing 10 days is to be extended: the date of 
passing 20 days (when the said person was notified that an opinion of the 
Commissioner of the Japan Patent Office had been requested under paragraph 5 of the 
preceding article, the date of passing 20 days or the 10th day reckoned from the date 
on which the person received the notification prescribed in paragraph 6 of the same 
article relating to the request, whichever is the later). 
(2) Cases other than those enumerated in the preceding sub-paragraph: the date of IP/NIlIJPN/O/1 
Page 57 
passing 10 days (when the said person was notified that an opinion of the 
Commissioner of the Japan Patent Office had been requested under paragraph 5 of the 
preceding article, the date of passing '10 days or the 10th day reckoned from the 
date on which the person received the notification prescribed in paragraph 6 of that 
article relating to the request, whichever is the later). 
2. The Director-General of Customs shall notify, prior to the date of passing 10 days, the date 
of notification to the person who intends to import the goods, when he has carried out the 
verification procedures prescribed in paragraph 4 of the Article 21, with respect to the goods 
relating to the application lodged by the applying patent right holder, etc. 
3. The Director-General of Customs shall, in cases where a request is made, pursuant to 
paragraph 1, to discontinue the verification procedures provided for in paragraph 4 of Article 
21, notify such fact to the applying patent right holder, etc. who lodged the application for the 
said verification procedures, and order the person who made the said request (hereinafter 
referred to as "requester" in this article) to deposit an amount of money, which the 
Director-General of Customs considers reasonable, with a deposit office he designates by the 
time he specifies, in order to secure compensation for such damage as may be suffered by the 
said applying patent right -holder, etc. due to the importation of the said goods relating to the 
verification procedures. 
4. Such government bonds, municipal bonds and other securities as are recognized as being 
secure by the Director-General of Customs may be substituted for cash funds to be deposited 
under the preceding paragraph. 
5. Necessary matters concerning the formalities to be made to the Director-General of Customs 
with respect to deposits made as ordered under paragraph 3 shall be prescribed by a Cabinet 
Order. 
6. If, as may be prescribed by a Cabinet Order, a requester concludes a contract to the effect 
that a necessary amount of money is to be paid on behalf of the requester to be appropriated for 
compensation for damage provided for in paragraph 3 and reports such fact to the 
Director-General of Customs by the time specified under that paragraph, then he may, provided 
that the said contract remains effective, elect not to deposit all or part of the amount of money 
provided for in that paragraph. 
7. The applying patent right holder, etc. prescribed in paragraph 3 shall have the right, with 
respect to his claim against a requester for compensation for damage as provided for in that 
paragraph, to receive payment prior to any other creditors from such cash funds as are IPIN/1/JPN/O/1 
Page 58 
deposited under that paragraph (including such securities as may be deposited under paragraph 
3, this inclusion shall also apply in paragraphs 9 to 11). 
8. Necessary matters concerning the execution of the right provided for in the preceding 
paragraph shall be prescribed by a Cabinet Order. 
9. If any of the cases enumerated in the following sub-paragraphs arises, the requester who has 
deposited money under paragraph 3 may recover the deposited sum. 
(1) Cases where the requester has proved to the Director-General of Customs, and has had 
it confirmed by him, that the applying patent right holder, etc. prescribed in paragraph 
12 has consented to recovery ofthe deposited money, that the claim for compensation 
for damage provided for in paragraph 3 has extinguished by extinctive prescription, or 
that it is otherwise no longer necessary to secure compensation for damage provided for 
in that paragraph. 
(2) Cases where the requester has concluded a contract as provided for in paragraph 6 and 
has obtained the approval of the Director-General of Customs as may be prescribed by 
a Cabinet Order. 
(3) Cases where the requester has obtained the approval ofthe Director-General of 
Customs, as may be prescribed by a Cabinet Order, for substituting another deposit for 
that which is actually deposited (e.g., for a reason of redemption of deposited 
securities). 
(4) Any cases, ot1:ier than those provided for in the preceding three sub-paragraphs, where 
the applying patent right holder, etc. prescribed in paragraph 12 has not filed a law 
suite for compensation of damage provided for in paragraph 3 within 30 days reckoned 
from the date he received the notification prescribed in the said paragraph. 
10. Any necessary matters concerning the recovery of deposited money under the preceding 
paragraph shall be prescribed by an Ordinance of the Ministry of Justice! Ministry of Finance. 
11. The Director-General of Customs shall, when any person ordered to make a deposit as 
prescribed in paragraph 3 deposits all the money he is ordered to deposit by the time specified 
under that paragraph, or when he reports the conclusion of a contract as prescribed in paragraph 
6, discontinue the verification procedures provided for in paragraph 4 of Article 21 with respect 
to the goods which necessitated the deposit order. 
12. The Director-General of Customs shall, when, under the preceding paragraph, he 
discontinues the verification procedures provided for in preceding paragraph 4 of Article 21, 
notify such fact to the person who intends to import the goods relating to the said verification 
procedures and the applying patent right holder, etc. who lodged the application relating thereto. 
Article 22. Deleted. 
(ferritories Deemed to be a Foreign Country) IPIN/1/JPN/O/1 
Page 59 
Article 23. For the purposes of application of this Law, sllch territories of Japan as may be 
prescribed by a Cabinet Order shall pro tem be deemed to be a foreign country. 