cs-trans.biz
Customs
Act (Japan)
[English Translation of the Content and Articles 6 and 95]
Chapter One General Provisions
Section 1 General Principles
Section 2 Period and Time Limit
Section 3 Service of Notice
Chapter Two Determination, Payment, Collection and Refund of Customs Duty
Section 1 General Principles
Article
6
Except otherwise provided for in this law or Customs Tariff Act and any other laws related to customs duty, the customs duty shall be paid by the importer of the relevant goods.
Section 2 Determination of Customs Duty by Self-Assessment
Section 3 Determination of Customs Duty by Assessment
Section 4 Payment and Collection of Customs Duty
Section4-2 Incidental Duties
Section 5 Other Provisions
Chapter Three Vessels and Aircrafts
Chapter Four Bonded Area
Section 1 General Provisions
Section 2 Designated Bonded Area
Section 3 Bonded Warehouse
Section 4 Bonded Factory
Section 5 Bonded Exhibition Hall
Section 6 Integrated Bonded Area
Chapter Five Carriage
Chapter Six Customs Clearance
Chapter Seven Admission and Detention
Chapter Seven-2 Relations with Administrative Procedures Act
Chapter Eight Complaint
Chapter Nine Miscellaneous
Article
95
(1) In the case that an individual filer and the like (this means the person who should conduct customs related formalities. In this article, hereinafter this expression shall be construed in the same way.) does not have or is going to lose a domicile or residence in Japan (except for an office or place of business) or an corporate filer and the like not having an principal office in Japan does not have or is going to lose an office or place of business in Japan and that such filer needs to process customs formalities and related matters (in this paragraph, hereinafter referred to as “customs formalities and the like”), that person shall have to designate a customs administrator who has a domicile or residence (an principal office in the case of a corporate entity) and has facilities for processing customs-related formalities and the like.
(2) A filer or the like shall, if designating an customs administrator under the provisions of the previous paragraph, notify the customs director in charge of the customs formalities related to that customs administrator of such designation. The same provisions shall apply in the case of dismissal of the customs administrator.
(3) In the two previous paragraphs, “customs formalities” means the import declaration and/or other formalities under the provisions of this law or Customs Tariff Act and any other laws related to customs duty (except for those to be done by the persons entering or leaving Japan at the time of such entering or leaving and other formalities specified in the Government Decree).
Chapter Ten Penalties
Chapter Eleven Investigation and Handling of Criminal Cases
Section 1 Investigation of Criminal Cases
Section 2 Handling of Criminal Cases
à Resources Books on
Japan [Law]
[Swiss Private Bank Account for Free] [Offshore Trust vs. Liechtenstein Foundation]
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