WORLD TRADE ORGANIZATION  
ORGANISATION MONDIALE DU COMMERCE  
ORGANIZACIÓN MUNDIAL DEL COMERCIO  IP/N/1/JPN/O/2 
1 December 2005 
 (05-5734) 
Council for Trade-Related Aspects 
of Intellectual Property Rights Original:   English/ 
 anglais/  inglés 
  
MAIN DEDICATED INTELLECT UAL PROPERTY LAWS AND 
REGULATIONS NOTIFIED UNDER ARTICLE 63.2 
OF THE AGREEMENT 
 
JAPAN 
  
 The present document reproduces the provisional translation of the text
1 of the Customs Tariff 
Law (Law No. 54 of 15 April 1910, as last amended by Law No. 22 of 31 March 2005 (which entered into force on 1 April 2005)), as notified by Japan under Article 63.2 of the Agreement by means of a communication from its Delegation dated 12 July 2005 (see document IP/N/1/JPN/4). 
 
 
Conseil des aspects des droits de propriété 
intellectuelle qui touchent au commerce  
 
PRINCIPALES LOIS ET RÉGLEMENTATIONS CONSACRÉES À LA 
PROPRIÉTÉ INTELLECTUELLE NOTIFIÉES AU TITRE 
DE L'ARTICLE 63:2 DE L'ACCORD 
 
JAPON 
   Le présent document contient la traduction provisoire du texte
1 de la Loi tarifaire (Loi n° 54 
du 15 avril 1910, modifiée en dernier lieu par la Loi n° 22 du 31 mars 2005 (entrée en vigueur le 
1er avril 2005)), notifiée par le Japon au titre de l'article 63:2 de l'Accord au moyen d'une communication 
de sa délégation du 12 juillet 2005 (voir le document IP/N/1/JPN/4). 
 
 
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 PÁRRAFO 2 
DEL ARTÍCULO 63 DEL ACUERDO 
 
JAPÓN 
 
  En el presente documento se reproduce la traducción provisional del texto
1 de la Ley Arancelaria 
(Ley Nº 54 de 15 de abril de 1910, modificada la última vez por la Ley Nº 22 de 31 de marzo de 2005 
(en vigor desde el 1º de abril de 2005)), que el Japón ha notificado en virtud del párrafo 2 del artículo 63 
del Acuerdo mediante una comunicación de su delegación de fecha 12 de julio de 2005 (véase el documento IP/N/1/JPN/4).
 
                                                      
1 In English only./En anglais seulement./En inglés solamente. IP/N/1/JPN/O/2 
Page 2  
 
 Customs Tariff Law 
(provisional translation) 
 
 (Purpose) 
Article 1.   This Law provides for the rates of cu stoms duty, the basis for duty assessment, the 
reduction of and exemption from customs duty and other matters relating to the customs system. 
 
(Definition) 
Article 2.   In this Law or any Cabinet Order that ma y be issued hereunder, the term “importation” 
means as defined in Article 2 (Definitions) of the Customs Law (Law No. 61 of 1954), and the term 
“exportation” means the act as provided for in sub-para graph (2) of paragraph 1 of the said article or 
the shipment of goods from a specific country (with respect to marine products caught or gathered in 
the open sea or in the waters within the exclusive economic zone of Japan or of any foreign country, 
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 duty shall be imposed on imported goods on the basis of the value or quantity 
thereof taken as a basis for duty assessment, and the ra tes of customs duty shall be as prescribed in the 
Annexed Tariff of this law.  
(Simplified Duty Rates on Goods Im ported by Persons Entering Japan) 
Article 3-2.   For the purpose of application of the preceding article, the rates of customs duty 
chargeable on goods which are imported, as accomp anied goods, by any person entering Japan at the 
time of his entry or are imported, as unaccompanie d goods, by any such person in accordance with a 
Cabinet Order shall, notwithstanding the provisions of any other laws relating to customs duty, be 
those rates prescribed in Schedule No. 1 attached to  the Annexed Tariff, which have been computed 
on the basis of those consolidated rates of custom s duty, excise taxes (i.e., the excise taxes as provided 
for in sub-paragraph (1) of Article 2 (Definitions) of the Law for the Collection of Excise Taxes on 
Imports (Law No. 37 of 1955)), and local consumpt ion tax which are chargeable on imported goods.  
However, the foregoing provisions shall not apply to the case where the said person notifies the 
Customs to the effect that he does not wish to ha ve any of the goods which he has brought into Japan 
with him at the time of his entry or which ar e imported into Japan as unaccompanied goods, as the 
case may be, charged in accordance with the said schedule.  2.  The provisions of the preceding paragr aph shall not apply to  the following goods: 
 
 (1) Goods designated as duty-free and goods exempted from customs duty in accordance 
with the provisions of this law or an y other laws relating to customs duty. 
  (2) Goods related to any of the offences as prescribed in Chapter 10 (Penal provisions) of 
the Customs Law. 
  (3) Goods in commercial quantities, goods of  high unit value, and such other goods as 
may be prescribed by a Cabinet Order as being inappropriate for application of the rates of customs duty enumerated in Schedul e No. 1 attached to the Annexed Tariff in 
view of the effect of such goods on a Japanese industry, etc. 
  IP/N/1/JPN/O/2 
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 (Simplified Duty Rates on Impo rted Goods of Small Value) 
Article 3-3.   In the case provided in Article 3, the rates of customs duty on imported goods (excluding 
goods which are imported, as accompanied goods, by an y person entering Japan at the time of his 
entry or are imported, as unaccompanied goods, by any such person in accordance with a Cabinet 
Order under paragraph 1 of the preceding article; this  exclusion shall apply in the rest of this 
paragraph) of which the total amount of such valu es to be taken as a basis for duty assessment of 
imported goods as are calculated under the provisions of  the next article to Article 4-8 (in the case of 
goods on which customs duty is chargeable on the basi s of their quantities (hereinafter referred to as 
“specific-duty goods”), such values shall be calculated mutatis mutandis  under these provisions; this 
definition is also applicable in paragraphs 1 and 2 of Article 6, sub-paragra ph (1) of paragraph 1, sub-
paragraph (1) of paragraph 4 and s ub-paragraph (1) of paragraph 8 of  Article 9, Article 11, and sub-
paragraph (18) of Article 14) is not more than 1 00,000 yen shall, notwithstanding the provisions of 
any other laws relating to customs duty, be as prescr ibed in Schedule No. 2 attached to the Annexed 
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 ar e postal items, the addressee thereof) notifies the 
Customs concerned to the effect that he does no t 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 be prescribed by a Cabinet 
Order as being inappropriate for application of th e rates of customs duty prescribed in Schedule No. 2 
attached to the Annexed Tariff in view of the e ffect of such goods on a Japanese industry, etc. 
 
(Principle for Determining the Customs Value) 
Article 4.   The value of imported goods which constitut es the basis for duty assessment (hereinafter 
referred to as “customs value”) shall, except where th e first sentence of paragraph 2 applies, be the 
price actually paid or payable by a buyer , to or for the benefit of a seller, for the said imported goods 
in an import transaction relating to the said importe d goods (excluding the amount of customs duty or 
any other charges reduced or refunded in the country  of exportation at the time of their exportation), 
plus the cost of transport, etc., as enumerated belo w, to the extent that it is not included in the price 
actually paid or payable for the goods (herei nafter referred to as the “transaction value”): 
  (1) Cost of transport, cost of insurance and other expenses incurred for transport of the 
said imported goods to the port of importation (referred to as “cost of transport, etc., 
to the port of importation” in the next ar ticle and in paragraph 2 of Article 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 kind and value as 
the containers usually used for the said imported goods. 
   (c) The cost of packing the said imported goods. 
 
 (3) The cost of the following goods or services which are supplied directly or indirectly 
by the buyer free of charge or at redu ced cost for use in connection with the 
production of the said imported goods and the import transaction. 
 
  (a) Materials, parts or similar items incorporated in the said imported goods. 
 IP/N/1/JPN/O/2 
Page 4  
 
               (b) Tools, molds or similar items used in the production of the said imported 
goods. 
   (c) Materials consumed in the production of the said imported 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 such similar rights as may 
be prescribed by a Cabinet Order (excluding the right to reproduce 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 imported goods.  
  (5) The proceeds of any subsequent dispositi on 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 descr ibed in the following sub- paragraphs exist with 
respect to the import transaction relating to impor ted goods, the customs value of the imported goods 
shall be determined in accordance with the provisions of  the next article to Article 4-4.  However, this 
provision shall not apply to cases which fall under s ub-paragraph (4) and in which the person who 
intends to import the said imported goods demonstrates, as may be prescribed by a Cabinet Order, that 
the transaction value of the said imported goods is equivalent to, or closely approximates, such 
customs value of identical or similar goods (only those goods which are exported to Japan on or about the same date as the said imported 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 
preceding paragraph or Article 4-3.  The said custom s value of the identical or similar goods shall be 
the price after appropriate adjustment has been ma de, as may be prescribed by a Cabinet Order, as to 
any price difference between the said imported goo ds and identical or similar goods arising from 
differences in commercial levels, trans action quantity, or the cost of transport, etc. enumerated in any 
of the sub-paragraphs of the said paragraph or fro m differences in such costs and charges as may be 
prescribed by a Cabinet Order.  With respect to the customs value calculated under the said 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 re lated, as prescribed in sub-paragraph (4), shall 
be used.   (1) There are restrictions as to the disposit ion 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 othe r restrictions as may be prescribed by a 
Cabinet Order). 
  (2) The import transaction relating to the sai d imported goods is subject to the condition 
that the transaction value of the said importe d goods is determined on the basis of the 
quantity or price of such goods other than the said imported 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 use of the said imported 
goods by the buyer which accrues, directly or indirectly, to the seller is not ascertainable. 
  IP/N/1/JPN/O/2 
 Page 5 
 
 
  (4) There is a relationship between the seller and the buyer (i.e., 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 shall apply in the rest of this sub-paragraph a nd in paragraph 1 of 
Article 4-3) and such relationship is cons idered to have influenced the transaction 
value of the said imported goods. 
 
(Determination of Customs Va lue on the Basis of Iden tical or Similar Goods) 
Article 4-2.   In cases where the customs value of the imported 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 (i.e . the customs value which has already been accepted 
under the provisions of paragraph 1 of the preceding article; the same to apply hereinafter in this 
article) of goods identical or similar to the said imported goods (provided that these identical or similar goods are those exported to Japan on or about the same date as the said imported goods and 
produced in the country of production of the said impor ted goods; hereinafter in this article referred to 
as “identical or similar goods”) is available, the cu stoms value of the said imported goods shall be the 
transaction value of the said identical or similar goo ds (if the transaction values of both identical and 
similar goods are available, the customs value of  the said imported goods shall be the transaction 
value of the identical goods).  In applying the provi sions of this article, the transaction value of the 
identical or similar goods shall be the transaction value of identical or similar goods in an import 
transaction at the same commercial level and substa ntially in the same quantity as the said imported 
goods (hereinafter in this article referred to as “i dentical 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 and in the same quantity, arising from differences in distances and 
modes of transport, the transaction value of the id entical or similar goods in question shall be the 
transaction value after any necessary adjustment is made, as may be prescribed by a Cabinet Order 
taking account of any price difference attributable to such significant differences. 
 2.  Where 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 para graph 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 necessary adjustment is made, as may be prescribed by a Cabinet 
Order, taking account of any price difference betw een the said imported goods and the identical or 
similar goods in question attributable to differen ces in commercial level or transaction quantity and 
differences in cost of transport, etc., to the port of importation.  
(Determination of Customs Value on the Basi s of Domestic Selling Price or Cost of 
Production) 
Article 4-3.   In cases where the customs value of the im ported goods cannot be calculated under the 
provisions of the preceding two articles, if a domestic selling price of the said imported goods 
{including the domestic selling price of the said imported goods taken (Not e: withdrawn from the 
customs) with the approval of the Director-General  of Customs under the provi sions of paragraph 1 of 
Article 73 (Taking (Note: withdrawal from Custom s) 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 country of 
production of the said imported goods; the same to appl y hereinafter in this pa ragraph) is available, 
the customs 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 applicat ion of the provisions of sub-paragraph (2). IP/N/1/JPN/O/2 
Page 6  
 
  
 (1) The 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-paragra phs of paragraph 1 of 
Article 4 (Exceptional date of determina tion of object for duty assessment) of the 
Customs Law, in the case of the goods as enum erated in any of those sub-paragraphs; 
hereinafter in this sub-paragraph and in the next sub-paragraph referred to as “the 
date of determination of object for duty asse ssment”) on the date 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 said domestic selling price. 
               (a) The usual commissions  or profits and general expenses (excluding the 
expenses as enumerated in (b) below) in connection with the domestic sale of 
imported goods of the same class or ki nd (i.e. the imported goods which are 
produced by the same industry sector and which belong to the same category as the imported goods ; the same to apply in the next paragraph) as the said 
imported goods. 
              (b) The usual costs of tran sport and insurance and other associated costs incurred 
for the transport of the imported goods or of the identical or similar goods 
sold in the domestic market from the time of their arrival at the port of importation to the time of the domestic sale. 
               (c) 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 said imported 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 a dded by such processing and the amount of 
commissions, etc., as enumerated in (a), (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 pr oduction cost of the said imported goods can be 
ascertained, 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 country of production of the said 
imported goods, and cost of transport, etc., of the said imported goods to the port of importation. 
 3.  In cases where the cost of production of the sai d imported goods can be ascertained, if the importer 
of the said imported goods so requests, the cust oms value of the said imported goods shall be 
calculated under the provisions of the preceding paragr aph, prior to the appl ication of paragraph 1 
above.  
(Determination of Customs Value of Special Imported Goods) 
Article 4-4.   When the customs value of imported goods ca nnot be calculated under the provisions of 
the preceding three articles, the customs value of th e said imported goods shall be the value calculated 
under the provisions of a Cabinet Order as corr esponding to the customs value calculated under the 
provisions of these articles.   IP/N/1/JPN/O/2 
 Page 7 
 
 
 (Determination of Customs Value of Det eriorated or Damaged Imported Goods) 
Article 4-5.   In 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 th e import transaction it is found that the said imported 
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 paragra ph 1 of Article 4 (Exceptional date of determination 
of object for duty assessment) of the Customs Law, in  the case of the goods as enumerated in any of 
those sub-paragraphs; hereinafter in the proviso to pa ragraph 1 of Article 10 refe rred to as “the time of 
import declaration, etc.”), the customs value of th e said imported goods shall be the value calculated, 
after deducting an amount equivalent to the deprecia tion caused by such deterioration or damage from 
the customs value calculated as if such de terioration or damage had not occurred. 
 
(Special Rules 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 sample s (provided the customs value of the samples does 
not exceed such an amount as may be prescribed by a Cabinet Order as a small value, if the customs value is calculated on the basis of airfreight and insurance) or of goods the importation of which is 
deemed to be urgently necessary for disaster relief, the protection of public hygiene or any other 
similar purposes and of such other similar goods as may be prescribed by a Cabinet Order shall be 
calculated on the basis of the cost of transport and cost of insurance for the usual mode of transport 
for such goods other than by air.  2.  In calculating the customs value under the provi sions 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 personal use of the impor ter, the customs value of the said imported goods 
shall be the value at which the said imported goods would have been imported had they been imported 
at an ordinary wholesale level.  The firs t 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 
deemed to be for the personal use of the recipient of the gift.  
(Foreign Exchange Rates Used for Conversion of Currency) 
Article 4-7.   In calculating the customs value under the provisions of Articles 4 to 4-6, the conversion 
into Japanese currency of a value e xpressed in a foreign currency shall be made on the basis of the 
foreign exchange rate on the date of import decl aration of the imported goods concerned (or on the 
relevant date as prescribed in sub-paragraph (1) of Article 5 (Exceptions to applicable laws and 
regulations) of the Customs Law, if the customs valu e is to be calculated for the goods as enumerated 
in the said sub-paragraph).  2.  The foreign exchange rate as prescribed in para graph 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 importe d goods shall be prescribed by a Cabinet Order. 
 
(Beneficial Duty) 
Article 5.   With regard to imported goods which are produc ts 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 al so applicable in the rest of this article and in IP/N/1/JPN/O/2 
Page 8  
 
 paragraphs 1 and 2 of the next artic le 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 Agreem ent Establishing the World Trade Organization 
(referred to as the “WTO Agreement” in the rest of th is article and in the next article and Article 9) or 
to achieve the purpose of the WTO Agreement, 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 a pplicable sub-paragraph, be subjected to a duty, in addition to 
customs duty chargeable at the applicable rate prescr ibed in the Annexed Tariff, in an amount equal to 
or less than the customs value of the said importe d goods as may be prescribed by a Cabinet Order, 
specifying the country 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 Agreemen t or hampering the achievement of the 
purpose of the WTO 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 WTO Agreement 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 Measures (referred to as th e “Agreement on Subsidy Countervailing 
Measures” in the rest of this article and in the next article) in Annex 1A to the WTO 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 Subsidy Counterva iling Measures, under Article 9 of the 
Agreement on Subsidy Countervailing Measure s, 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 e xported from or through such other country, there may 
be levied upon such imported goods a duty, in additi on to customs duty chargeable at the applicable 
rate prescribed in the Annexed Tariff, in an amount e qual to or less than the customs value of the said 
imported goods as may be prescribed by a Cabine t Order, specifying the country and goods.  
However, the foregoing provision shall not appl y to cases which are to be settled through the 
procedures of the Dispute Settlement Body provi ded for in sub-paragraph (1) of the preceding 
paragraph.  3.  In addition to the matters as provided for in the preceding two paragraphs, any 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 who se production or exporta tion is directly or 
indirectly subsidized by a foreign country causes or threatens to cause materi al injury to a Japanese 
industry (i.e., only such Japanese industry as is producing the same kind of goods as the imported 
goods so subsidized; this limitation shall apply in th e rest of this article) or materially retards the  IP/N/1/JPN/O/2 
 Page 9 
 
 
 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 in order to protect the 
Japanese industry concerned, customs duty in an am ount equal to or less than the amount of the said 
subsidy (referred to as the “countervailing duty” in the r est 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 (a) the goods, (b) the exporter or producer of the goods (referred to as 
the “supplier” in the rest of this article and in th e next article) or the exporting country or country of 
origin (including any territory which is part of th e country; hereinafter referred to as the “supplying 
country” in the rest of this article and in the ne xt article) and (c) the period (which shall not exceed 
five years), be levied on those specified goods wh ich 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.  However, the foregoing provisi ons shall not apply to cases where a measure as 
provided for in paragraph 1 of the preceding article (only such measures as are related to sub-paragraph (1)) or any other measure approved by th e Dispute Settlement Body provided for in the said 
sub-paragraph is taken on th e grounds of the fact of material inju ry, etc. to a Japanese industry by the 
importation of the goods so subsidized. 
 2.  In this article, “subsidy” means any subsidy pr ovided for in Article 1 of the Agreement on Subsidy 
Countervailing Measures other than those subsidies which are not subject to countervailing duty under 
Article 13 of the Agreement on Agriculture in Anne x 1A 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 para graph 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 provision s 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 wh ich were imported within the peri od as enumerated in any of the 
following sub-paragraphs in accordance with the cl assification 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 wi th the provisions of paragraph 10. 
  (1) Goods the importation of which is consid ered to have caused material injury 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) (excl uding the goods falling 
under sub-paragraph (2) or (3)): The peri od 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 applied mutatis mutandis  under paragraph 
28; the same shall also apply in paragraphs 10 and 28) and whose importation is considered to have caused material in jury to a Japanese industry: The period 
commencing on the date which is 90 days pr ior to the date of application of the 
provisional measure or the date of violati on of the accepted undertaking, whichever is 
the later, and ending on the date preceding the day on which specification was made 
under paragraph 1. 
 IP/N/1/JPN/O/2 
Page 10  
 
  (3) Goods the massive imports of which ar e 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 requi red in order to prevent its recurrence: 
The period commencing on the date which is 90 days prior to the date of application 
of the provisional measure and ending on the date preceding the day on which 
specification was made under paragraph 1. 
 4.  Countervailing duties as provided for in the preced ing paragraph shall be paid by the importer of 
the goods on which the countervailing duties are to be levied.  
5.  Any person who has an interest in the Japanes e 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 injury, 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 subsidi zed goods and the fact of material injury, etc. to 
a Japanese industry caused by such importation, if  the Government considers it necessary, it shall 
conduct an investigation to determine whether those facts actually exist. 
 7.  The investigation as provided for in the precedin g 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 investig ation 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 an y 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 country of the goods covered by the investigation: An 
undertaking to eliminate or limit the subsidies w ith 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 i nvestigation: An undertaking to revise prices 
of the goods so that the adverse effect of subsidies for the goods on the Japanese 
industry will be eliminated. 
 9.  In the case where an undertaking is offered under any of the sub-paragraphs of the preceding 
paragraph, the Government may accept it (whose effec tive period shall not exceed five years) if there 
is sufficient evidence to infer the fact of importati on of subsidized goods and the fact of material 
injury, etc. to the Japanese indus try caused by such importation.  When the Government has accepted 
the offered undertaking, it may terminate the inves tigation provided for in paragraph 6, except when 
the authorities of the supplying country of the goods covered by the said undertaking 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 completion thereof, ther e is sufficient evidence (o r the best information 
available in the case of violation of an undertaki ng accepted under the preceding paragraph) to infer 
the fact of importation of subsidized goods and the fact of material injury, etc. to a Japanese industry 
caused by such importation and if it is considered necessary in order to protect the Japanese industry  IP/N/1/JPN/O/2 
 Page 11 
 
 
 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 go ods, and the period (not exceeding four months), 
order the person who intends to import the goods  concerned to provide security in the amount 
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 paragr aph 3.  However, the 
foregoing provisions shall not apply in cases where a measure as provided for in paragraph 1 of the 
preceding article (only such measures as are rela ted 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 undertak ing under paragraph 9 with respect to the goods 
against which the measure provided for in the precedi ng 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 para graph 6 has been completed, the Government shall 
promptly release the security provided under paragr aph 10, except where a countervailing duty is to 
be levied under paragraph 3.  The foregoing provi sion shall also apply to any excess of security 
provided under paragraph 10 ove r the amount of the countervailing duty to be levied under 
paragraph 3.  13.  In the case where a countervailing duty is le vied 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 s upplier” in the rest of this paragraph) may, as 
may be prescribed by a Cabinet Order, request the Government to alter or abolish the countervailing 
duty levied under paragraph 1 on the goods relating to the uninvestigated 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 th e preceding paragraph or in the case where there is 
sufficient evidence to prove that the amount of c ountervailing duty levied under paragraph 1 on the 
goods relating to the uninvestigated supplier is diffe rent from the actual amount of the subsidies for 
the goods and where the Government considers it n ecessary, it shall conduct an investigation to 
determine whether those facts actually exist. 
 15.  The provisions of paragraphs 7, 8 (exc luding 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 countervailing duty levied on the goods under 
paragraph 1 is different from the actual amount of the subsidies for the goods, the countervailing duty 
levied under the said paragraph may, as may be prescri bed 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 Ca binet 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 paragra ph) 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 s ub-paragraphs, the period specified under the said 
paragraph may be extended. IP/N/1/JPN/O/2 
Page 12  
 
  
 (1) Changes in the circumstances relati ng to the subsidies for the specified goods. 
  (2) Changes in the circumstances concerning th e 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 associat ion of such suppliers, any importer of specified 
goods or an association of such importers, or any pe rson 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 peri od specified under the said paragraph, to alter or 
abolish the countervailing duty levied under the sai d paragraph by producing sufficient evidence to 
prove that there is such change in circumstances as  is provided for in sub-pa ragraph (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 eviden ce for such change in circumstances as is provided for in sub-paragraph (1) 
or (2) of paragraph 17, if it is considered necessar y, the Government shall conduct an investigation to 
determine whether the change has actually taken place.  20.  The investigation as provided for in the precedi ng paragraph shall be completed within one year 
from the day on which it was initiated.  However, th e period may be extended to such an extent as 
deemed necessary due to any special reason. 
 21.  The provisions of para graphs 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 th e fact of material injury, etc. to the Japanese industry caused by 
such importation are likely to continue or recur after the expiry of the period specified under the said paragraph, the specified period may be extende d 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 day 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 such 
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 s ubsidized specified goods 
and the fact of material injury, etc. to the Japan ese industry caused by such importation will continue 
or recur after the expiry of the period specified unde r paragraph 1, if it is considered necessary, the 
Government shall conduct an investigation to de termine whether the likelihood actually exists. 
 
25.  The provisions of paragr aphs 8, 9, and 20 shall apply mutatis mutandis  in the case where the 
investigation provided for in the preceding paragraph is initiated. 
 26.  For the purpose of application of the provisions of paragraph 1, specified goods imported within 
the period from the day when the investigation provi ded for in paragraph 24 is initiated to the day 
when it is completed shall be deemed to have  been imported within a period specified under 
paragraph 1.   IP/N/1/JPN/O/2 
 Page 13 
 
 
 27.  When a period specified under pa ragraph 1 is to be extended unde r paragraph 17 or 22, the period 
of extension shall, according to the cases provided for in the following sub-para graphs, be limited to 
five years from the dates specified in the followi ng sub-paragraphs.  The foregoing provision shall 
also apply to cases where such extended period is extended.  
 (1) Cases where a specified period is extend ed under paragraph 17: The date on which an 
investigation provided for in para graph 19 has been completed. 
  (2) Cases where a specified period is extend ed under paragraph 22: The date on which an 
investigation provided for in para graph 24 has been completed. 
 
28.  The provisions of paragraphs 17 to 21 an d 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 impo rter may, as may be prescribed by a Cabinet 
Order, request the Government, by producing suffici ent evidence for the such  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 am ount and other necessary matte rs and, depending upon 
the results of the investigation, refund countervailin g 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 precedi ng paragraph shall be completed within one year 
from the date when a request is made under para graph 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 countervailing dut y is refunded under any of the 
provisions of paragraph 29 to th e preceding paragraph.  In this case, the period as provided for in 
paragraph 2 of Article 13 of the said law for wh ich additional refund money as provided in the said 
paragraph is to be calculated sh all begin on the day following the day on which a request for refund 
was made under paragraph 29.  
33.  In addition to the matters as provided for in the preceding paragraph, any necessary matters 
relating to the application of countervailing du ty shall be prescribed by a Cabinet Order. 
 
(Anti-dumping Duty) 
Article 8.   In cases where the importation of dumpe d 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 countr y or any other similar price 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 th reatens to cause material injury to a Japanese industry 
(i.e., 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 article) 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 differe nce to be referred to as a “dumping difference” IP/N/1/JPN/O/2 
Page 14  
 
 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 (a) the goods, (b) 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 peri od, as enumerated in any of the 
following sub-paragraphs, according to the classificati on of products therein, there may be levied 
upon such goods, as may be prescribed by a Cabine t Order, an anti-dumping duty in addition to 
customs duty chargeable at the applicable rate pres cribed 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-para graph (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 consid ered to have caused material injury 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) (excl uding the goods falling 
under sub-paragraph (2) or (3)): The peri od 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 mutatis mutandis  under 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 para graphs 9 and 31) and whose importation is 
considered to have caused material in jury to a Japanese industry: The period 
commencing on the date which is 90 days pr ior to the date of application of the 
provisional measure or the date of violati on of the accepted undertaking, whichever is 
the later, and ending on the date immediately preceding the day 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, whic h fall under any of the goods enumerated the 
following sub-paragraphs, and with respect to which, it is considered difficult to 
prevent any recurrence of the fact of mate rial injury, etc. to the Japanese industry 
simply by levying an anti-dumping duty under the preceding paragraph in view of the time of such importation, the volume of goods thus imported, 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 in itiating an investigation, whichever is the 
later, and ending on the date immediately preceding the day on which specification was made as prescribed in the preceding paragraph. 
 
              A. Goods dumping of which cau sed a fact of material in jury, etc. to a Japanese 
industry in the past. 
  IP/N/1/JPN/O/2 
 Page 15 
 
 
               B. Goods which were dump ed 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 prece ding paragraph shall be pa id by the importer of 
the goods on which the anti-dumping duties are to be le vied.  In this case, if provisional duties levied 
under sub-paragraph (1) of paragraph 9 have been paid for the said goods, it shall be deemed that the 
said anti-dumping duties have been paid.  4.  Any person who has an interest in the Japanes e 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 mate rial injury, etc. to the Japanese industry caused 
by the importation and request the Government  to levy an anti-dumping duty on those goods. 
 5.  In the case where a request is made under the preceding paragraph or where there is 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, if  the Government considers it necessary, it shall 
conduct an investigation to determine whether those facts actually exist. 
 6.  The investigation as provided for in the precedin g 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. 
 7.  In the case where an  investigation has been initiated under paragraph 5, the exporter of the goods 
covered by the said investigation may offer a price undertaking to the Government in order to revise 
the price of the goods so as to eliminate any adverse effect of the dumping of those goods on the 
Japanese industry or an undertaking to discontinue the exportation of those goods. 
 8.  In the case where an undertaking is offered under the preceding paragra ph, the Government may 
accept it (whose effective period shall not exceed five y ears) if there is suffici ent evidence to infer the 
fact of importation of dumped goods and the fact of material injury, etc. to the Japanese industry caused by the importation.  When the Governme nt has accepted the offered undertaking, it may 
terminate the investigation provided for in pa ragraph 5, except when the exporter of the goods 
covered by the said undertaking wishes to have the investigation completed as prescribed in the said 
paragraph.  9.  If, after the expiry of 60 days from the date  when an investigation was initiated under paragraph 5 
but before the completion thereof, there is sufficien t evidence (or the best info rmation 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 of material injury, etc. to a Japanese industry 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 th e period (not exceeding nine months as may be 
prescribed by a Cabinet Order), take, with regard  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 following sub-paragraphs agains t 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 dumped 
price thereof. 
 IP/N/1/JPN/O/2 
Page 16  
 
  (2) Ordering of security in an amount equiva lent to the provisional duty provided for in 
the preceding sub-paragraph to  be provided in order to  preserve the anti-dumping 
provided in paragraph 2. 
 10.  When the Government has accepted an undertak ing under paragraph 8 with respect to the goods 
against which the measure provided for in the precedi ng 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 para graph 5 has been completed, the Government shall 
promptly refund or release the provisional duty levi ed 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 pr ovisional duty levied or security provided under 
paragraph 9 over the amount of the anti-dum ping 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 supplie r other than (i) the suppliers of the specified 
goods imported into Japan within the period of inv estigation as provided for in paragraph 5 or 22 and 
(ii) such persons having relations with them as ma y be designated by a Cabinet Order; this is also 
applicable hereinafter in this article) may, as ma y be prescribed by a Cabinet Order, request the 
Government, by producing sufficient evidence for th e fact that the amount of the anti-dumping levied 
under paragraph 1 on the goods relating to the new supplier is different from the actual amount of 
dumping difference, to alter or abolish the said an ti-dumping duty levied on the goods relating to the 
new supplier.  13.  In cases (a) where a request is made under the preceding paragraph or (b) where there is sufficient 
evidence to prove that the amount of anti-dum ping duty levied under paragraph 1 on the goods 
relating to a new supplier is different from the act ual amount of dumping difference for the goods and 
(c) where the Government considers it necessary, it shall conduct an inves tigation to determine 
whether the fact actually exists.  14.  The provisions of para graphs 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 “w ithin one year” in the 
first sentence of paragraph 6 shall be read as “promptly within one year.” 
 15.  When the investigation provided for in para graph 13 has been initiated, the anti-dumping duty as 
provided for in paragraph 1 shall not, notwithstanding  the provisions of the paragraph, be levied on 
the goods which are exported or produced by the ne w 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 investiga tion period” in paragra phs 17 and 18), and except 
where the anti-dumping duty levied under the said pa ragraph is altered or ma intained under the next 
paragraph, the anti-dumping duty levied under para graph 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 day on which th e investigation was initiated. 
 
16.  If any dumping difference is found with resp ect to the goods relating to the new supplier under 
the investigation of paragraph 13, the anti-dumpi ng duty levied under paragraph 1 may, as may be 
prescribed by a Cabinet Order and specifying the peri od (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 such anti-dumping duty levied under the said paragr aph as is relating to the said investigation), be 
altered or maintained with resp ect to those goods relating to the said new supplier which are imported 
during the period so specified.   IP/N/1/JPN/O/2 
 Page 17 
 
 
 17.  In the case provided in the preceding paragr aph, 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-dum ping 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 Govern ment 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 investigati on period goods exported or produced by the new 
supplier covered by such investiga tion 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 an ti-dumping duty levied under paragraph 1, it shall 
promptly release the security provided under the pr eceding paragraph.  The foregoing provision shall 
also apply to any excess of security provided unde r the said paragraph over the amount of such anti-
dumping duty levied under 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 duty levied 
under paragraph 1 may, as may be prescribed by a Cabi net Order, be altered (including alteration of 
the period specified under the said paragraph; this incl usion is also applicable in the rest of this 
paragraph and in the next paragr aph) or abolished.  In the case where the anti-dumping 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 s ub-paragraphs, the period specified under the said 
paragraph may be extended. 
  (1) Changes in the circumstances rela ting to the dumping of the specified goods. 
  (2) Changes in the circumstances concerning th e fact of material injury, etc. to the 
Japanese industry caused by the importation of the specified goods. 
 
21.  Any supplier of specified goods or association of  such suppliers, any importer of specified goods 
or association of such importers, or any person w ho 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 
expiry of one year from the first day of the peri od specified under the said paragraph, to alter or 
abolish the anti-dumping duty levied under the said paragraph by producing sufficient evidence to 
prove that there is such change in circumstances as  is provided for in sub-pa ragraph (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 n ecessary, the Government shall conduct an investigation 
to determine whether the said change has actually taken place.  23.  The investigation as provided for in the precedi ng 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 due to any special reason. 
 24.  The provisions of para graphs 7 and 8 shall apply mutatis mutandis  to cases where the 
investigation provided for in paragraph 22 is initiated. 
 IP/N/1/JPN/O/2 
Page 18  
 
 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 of materi al injury, etc. to the Japanese industry caused by 
such importation are likely to continue or recur after the expiry of the period specified under the said paragraph, the specified period may be extende d as may be prescribed by a Cabinet Order. 
 
26.  Any person who has an interest in the Japanes e 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 paragraph, to extend the specified period by producing sufficient evidence showing the likelihood that the importation of dumped specified goods and the fact of material inju ry, etc. to the Japanese industry caused by such 
importation will continue or recur after the expiry 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 Japan ese industry caused by such importation will continue 
or recur after the expiry of the period specified unde r paragraph 1, if it is considered necessary, the 
Government shall conduct an investigation to dete rmine as to whether the likelihood actually exists. 
 28.  The provisions of paragr aphs 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 provisions of paragraph 1, specified goods imported within 
the period from the day when the investigation provi ded for in paragraph 27 is initiated to the day 
when it is completed shall be deemed to have  been imported within the period specified under 
paragraph 1.  
30.  When a period specified under pa ragraph 1 is to be extended unde r 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 followi ng sub-paragraphs.  The foregoing provision shall 
also apply in the case where such extended period is extended.  (1) Cases where a specified period is exte nded under paragraph 20: The date when an 
investigation as provided for in paragraph 22 has been completed. 
 (2) Cases where a specified period is exte nded under paragraph 25: The date when an 
investigation as provided for in paragraph 27 has been completed. 
 31.  The provisions of paragraphs 20 to 24 an d of the preceding paragraph (excluding sub-
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.  If the amount of anti-dumping duty paid by an importer of specified goods exceeds the amount of actual dumping difference of the specified goods, the importer may, as may be prescribed by a 
Cabinet Order, request the Governme nt, by producing sufficient evidence for such fact, to refund such 
amount of anti-dumping duty as is corresponding to  the excess (referred to as a “refundable amount” 
in the next paragraph). 
 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 necessary matters and, depending 
upon the results of the investigation, refund anti-dumping 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 provided for in the precedi ng paragraph shall be completed within one year 
from the date when a request is made under para graph 32.  However, where special circumstances 
demand, the period may be extended for a maximum of six months.  IP/N/1/JPN/O/2 
 Page 19 
 
 
  
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-dumping duty is refunded under any of the 
provisions of paragraph 32 to th e preceding paragraph.  In this case, the period as provided for in 
paragraph 2 of Article 13 of the said law for wh ich additional refund money as provided in the said 
paragraph is to be calculated sh all begin on the day following 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 selli ng price for exportation of such goods and the normal 
price thereof, the domestic sale sh all be deemed to be the impo rtation 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 dut y shall be prescribed by a Cabinet Order. 
 
(Emergency Duty, etc.) 
Article 9.   In cases where there is an increase in the impor ts of a specific kind of goods (including 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 of an unforeseen deve lopment of circumstances (referred to as “fact of 
increased imports of a specific kind of goods” in the rest of this article) and where the importation of the said goods causes or threatens to cause serious in jury to such Japanese industry as involved in the 
production of goods which are of the same kind as th e said goods or which compete directly with the 
said goods in terms of use (referred to  as “fact of serious injury, etc. to a Japanese industry” in the rest 
of this article), if it is found that there is urge nt need for the purposes of the national economy, the 
measures enumerated in the followi ng 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 
such period as may be specified under paragraph 8).  However, when the goods to be so specified 
include those goods whose country of origin is a de veloping 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 im ported in small quantities” in the rest of this 
paragraph and in paragraph 8), those goods shall be excluded from such specification. 
 
 (1) To levy on all the specified goods import ed within a specified period or on any excess 
of those goods over a certain quantity or  value, in addition to customs duty 
chargeable at the applicable rate prescr ibed in the Annexed Tariff, a duty in an 
amount equal to or less than the amount corresponding to the difference between 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 cau sed 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 ta riff concession on specified goods under the 
Marrakesh Protocol to the General Agreem ent on Tariffs and Trade of 1994 in Annex 
1A to the WTO Agreement or under a treaty based on the General Agreement on Tariffs and Trade of 1994 (referred to as the “G eneral Agreement” in  the rest of this 
article) in Annex 1A to the WTO Agreement, to withdraw the concession or modify 
the concession within the limit of the a pplicable 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 IP/N/1/JPN/O/2 
Page 20  
 
 duty chargeable in accordance with the said sub-paragraph; the same shall apply in 
the rest of this sub-paragraph) for a ll 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 
(emergency action on imports of particul ar products) and of the Agreement on 
Safeguards (referred to as the “Safeguard Agreement” in the rest of this article) in 
Annex 1A to the WTO Agreement and to levy upon such imported goods customs duty at the applicable rate prescribed in th e Annexed Tariff or at the modified rate. 
 2.  In the case where the measure 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 w ith respect to specific goods, a tariff concession on 
goods other than the said goods may be modified or a tariff concession may be newly granted on 
goods for which no tariff concession has so far been  granted, as may be prescribed by a Cabinet 
Order, through negotiations based on the provisions  of paragraph 2 of Article 19 (formalities for 
emergency action) of the General Agreement and the Safeguard Agreement, so that the rate of duty 
after the modified or newly grante d tariff concession may be applied. 
 
4.  In the case where a foreign country has withdrawn or modified a tariff concession or taken any other measure on specific goods (referred to as “foreign country's emergency measure” in the rest of this paragraph and in the next pa ragraph) under paragraph 1 of Ar ticle 19 of the General Agreement 
and the Safeguard Agreement, if it is considered that there are such circumstances as are provided for 
in sub-paragraph (a) (measures agai nst emergency action) of paragra ph 3 of Article 19 of the General 
Agreement and the Safeguard Agreement or sub-pa ragraph (b) (measures against emergency action in 
urgent situation) of paragraph 3 of Article 19 of the General Ag reement, 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 th e goods (or the country and the goods in the case 
where a measure as provided for in sub-paragraph (a ) of paragraph 3 of Article 19 of the General 
Agreement and the Safeguard Agre ement is taken).  However, the foregoing provisions shall not 
apply, with respect to measures taken under sub-pa ragraph (a) 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 taken under the Safe guard Agreement in response to th e fact of increased imports of 
the specified goods into the foreign country and wh ere 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 in 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 granted a tariff concession on the said goods under the 
Marrakesh Protocol or under 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 pr escribed in the Annexed Tariff (in the case 
where a measure as provided for in the pr eceding sub-paragraph has been taken, 
within the limit of the rate of duty including the customs duty chargeable under the 
said sub-paragraph). 
 5.  The measures as provided for in paragraph 3 or  the preceding paragraph shall be taken with due 
consideration such that their respective effects do not exceed the level necessary for compensating for  IP/N/1/JPN/O/2 
 Page 21 
 
 
 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 country's emerge ncy measure and such that their impact on its 
national economy is kept to the minimum.  
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 Jap anese industry, if it is considered necessary, the 
Government shall conduct an investigation to de termine whether those facts actually exist. 
 7.  The investigation as provided for in the precedin g paragraph shall be completed within one year 
from the day on which it was initiated.  However, th e 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 ev idence to infer the fact of increased imports of a 
specific 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 nationa l economy, then the Government may, as may be 
prescribed by a Cabinet Order, specifying the goods a nd the period (not to exceed 200 days), take the 
measures enumerated in the following sub-paragraphs.  However, when the good s to be so specified 
include a developing country'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 import ed within a specified period or on any excess 
of those goods over a certain quantity or  value, in addition to customs duty 
chargeable at the applicable rate prescr ibed in the Annexed Tariff, a duty in an 
amount equal to or less than the amount corresponding to the difference between 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 cau sed 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 ta riff 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 th e 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 s ub-paragraph) for all those sp ecified 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 Ar ticle 19 of the General Agreement and of 
the Safeguard Agreement and to levy upon such imported goods customs duty at the 
applicable rate prescribed in the Annexed Tariff or at the modified rate. 
 9.  When an investigation as provided for in para graph 6 has been completed, the Government shall 
promptly refund the duty levied under the precedi ng 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 levied under 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.  IP/N/1/JPN/O/2 
Page 22  
 
 10.  In the case where the measure as provided for in pa ragraph 1 is taken, if it is considered that the 
fact of serious injury, etc. to the Japanese indus try due to increased imports of the goods specified 
thereunder will continue even after th e 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 specified may, as ma y 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 under paragraph 1 for the peri od thus extended shall be less import-restrictive 
than the measure taken under the said paragraph in the period preceding the said extended period. 
 11.  The provisions of para graphs 6 and 7 shall apply mutatis mutandis  to cases where the period 
specified under paragraph 1 is exte nded under the preceding paragraph. 
 12.  When the period specified unde r paragraph 1 exceeds three years, the Government shall, in the 
first half of the period, make a study with a view  to 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 fo r in paragraph 1 of Ar ticle 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 whic h the measure was taken or a period of two years, 
whichever is the longer, from the day on which the me asure ceased to exist.  However, the foregoing 
provision shall not apply in the case where the measur e to be taken is for a period of up to 180 days 
(referred to as “short-term measure” in the rest of th is paragraph) and falls u nder both of the following 
sub-paragraphs.  
 (1) The short-term measure is to be take n on or after the day on which one year has 
passed since the first day of the most r ecent 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 c overed by the short-term measure. 
 
14.  When the measure as provided for in paragraph 1,  3, or 4 has been taken, the Cabinet shall report 
the details thereof to the Diet without delay.  15.  In addition to the matters as provided for in the preceding paragraph, any necessary matters 
relating to the application of these provisions  shall be prescribed by a Cabinet Order. 
 
(Tariff Quota System) 
Article 9-2.   With regard to any goods, as may be prescrib ed by a Cabinet Order, for which a rate of 
duty is prescribed in the Annexed Tariff as being app licable only to a specific quantity, such rate of 
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 sp ecific quantity, on the basis of the quantities of such 
goods which were actually, or are estimated to be, us ed 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 necessar y for application of the provisions of the said paragraph shall be 
prescribed by a Cabinet Order. 
  IP/N/1/JPN/O/2 
 Page 23 
 
 
 (Reduction or Refund of Cu stoms Duty in Case of De terioration, Damage, etc.) 
Article 10.   In cases where any imported goods have deteri orated or have been damaged prior to their 
import permission (or prior to the approval, with regard to those goods which are approved under the 
provisions of paragraph 1 of Artic le 73 (Taking (Note: withdrawal from Customs) of goods prior to 
import permission) of the Customs Law), the cu stoms 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 l ess 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 quan tities of the goods so deteriorated or damaged.  
However, the reduction of customs duty based on the rate of depreciation (exc luding the reduction of 
customs duty chargeable on the basis of quantity)  shall not apply to the case where imported goods 
deteriorated or were damaged by the time of import declaration, etc.  2.  In cases where goods with an import permission ha ve been destroyed, have deteriorated or have 
been damaged owing to a disaster or any other unavoidable reason, while they were placed, after the 
import permission was given, in a hozei area or in any other area (referred to as “hozei area, etc.” in 
paragraph 4) designated by the Director-Gen eral of Customs under the provisions of sub-
paragraph (2) of paragraph 1 of Ar ticle 30 (Foreign goods stored, with permission, in areas other than 
hozei areas) of the Customs Law, the customs dut y 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 be en 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 cu stoms 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 deducte d 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 equi valent to the deducted amount were refunded under 
the said paragraph.  4.  In cases where designated goods (which me ans such designated goods as are prescribed in 
Paragraph 1 of Article 7-2 of the Customs Law; th is definition also applies hereinafter in this 
paragraph and in paragraph 6 of Ar ticle 19, paragraph 4 of Article 19-2, and paragraphs 4 and 5 of 
Article 20) pertaining to a special declaration (whi ch means such special declaration as is prescribed 
in Paragraph 2 of Article 7-2 (Special Case of Decl arations) 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 a 
written special declaration (which means such written special declaration as is prescribed in 
Paragraph 1 of Article 7-2 of the Customs Law; th is definition also applies hereinafter in this 
paragraph and in paragraph 6 of Ar ticle 19, paragraph 4 of Article 19-2, and paragraphs 4 and 5 of 
Article 20), then an amount equivalent to all or pa rt of the customs duty thereon may, only if the said 
written special declaration is submitted within th e 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. 
 
1 “Hozei” means the circumstances wh ere the customs duty and tax are not  levied on goods te mporarily (i.e., 
circumstances where goods are treated as foreign goods which have not passe d the customs border).  Areas where 
goods can be treated in this manner, “H ozei,” are called “ hozei” areas.  Imported goods pl aced in the “hozei” area 
are under the control of Customs; in such cases an impor ter does not have to submit any bond to the Customs.  
Hereinafter in the law, referred to as the same.  See Chapter 4 (Hozei Areas) of the Customs Law.  IP/N/1/JPN/O/2 
Page 24  
 
  
(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 such 
processing as is recognized to be difficult in Japan ) or repair abroad and which are subsequently 
imported into Japan within one year from the date of their export permission (or within such period 
longer than one year as may be specified by the Dir ector-General of Customs, if there is a reason to 
believe that such 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 impor ted 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 customs 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 char geable 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) When 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 those provided for in 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) of paragraph 1 of Article 3 
of the Law Relating to the Price Stabilization, et c. of Live-Stock Products (Law No. 183 of 1961) ”. 
 3.  With respect to foodstuffs, apparels and any other goods which are closely related to the people’s 
daily lives (excluding those goods as provided for in  the preceding three paragraphs) and are imported 
from abroad, in cases where the impor t 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 would not thr eaten to cause a considerable injury to such 
Japanese industry as is producing goods identical to, or  directly competing in terms of use 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.  
(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 there on shall be reduced or exempted, as may be prescribed by a Cabinet 
Order, if the manufacture as provided for in the app licable sub-paragraphs is  completed within one 
year from the date of the import permission at a manufacturing factory approved by the Director-
General of Customs.   IP/N/1/JPN/O/2 
 Page 25 
 
 
  (1) Kaoliang and other grain sorghum, and co rn which are used for the manufacture of 
such feed as may be prescribed by a Cabine t Order, and such other raw materials as 
may be prescribed by a Cabinet Order according to the type of such 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 amount 
of duty so reduced or exempted.  4.  In cases where the manufacture provided for in an y of the sub-paragraphs of  paragraph 1 is to be 
carried out, except when the Director-General of Cu stoms 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 artic le referred to as “raw material for manufacture”) 
and hence approves combined use with them, no ra w materials for manufacture shall be used in 
combination with any other raw materials of the same kind.  
5.  When the manufacture 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 used for the manufacture and of the products manufactured therefrom, and shall have 
the products examined by the Customs each time a re port is so made or when circumstances warrant 
such 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. 
 7.  The customs duty reduced or exempted in acco rdance 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-pa ragraphs.  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 
customs duty shall not be collected.  In cases wher e the raw materials for manufacture, 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 r eason, 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 manufacture as specified in any 
of the sub-paragraphs of paragraph 1 in ac cordance with the proviso of the preceding 
paragraph, or when the raw materials for manufacture are employed for uses other than those as specified in an y 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. 
 IP/N/1/JPN/O/2 
Page 26  
 
  (2) When 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 cont ravention 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 pa y 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 enumerat ed below, the customs duty chargeable upon 
such goods shall be exempted as may be prescribed by a Cabinet Order.   (1) Articles 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 (i.e. 
spouse, lineal ascendant, lineal descendant 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, priz e-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 dist rict of such country, any international 
organization, or such organizations, funds or others of similar standing as may be 
designated by the Minister of Finance. 
 
 (3-2) Articles for educational or publicit y purposes which are presented by the United 
Nations or specialized agencies thereof, and educational, scientific or cultural films, 
slides, sound records and other similar articles which are produced by the said 
organizations. 
  (3-3) Official catalogs, pamphlets, posters a nd other similar articles for an exposition, fair 
or any other similar events (hereinafter re ferred 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 country and international 
organizations participati ng 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 country of destination of the said goods  IP/N/1/JPN/O/2 
 Page 27 
 
 
 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 such person in accordance 
with the provisions of a Cabinet Order, w ho enters into Japan for a purpose other than 
of moving his residence to Japan (excluding  automobiles, vessels, aircraft, and any 
other articles as may be designated by Ca binet Order), which are intended for his 
personal use or are necessary for his professiona l 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 such 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 ar e intended for his own or his family’s 
personal use and for professional use.  However, these articles shall be limited to those which have already been used by th em and which are regarded as being normal 
and reasonable, taking into account the re ason for moving of their residence, the 
period of stay in any foreign country and in Japan, profession, the number of 
members of the said family and any other circumstances. 
  (9) Articles for official use which are re turned to Japan from Japanese diplomatic 
establishments abroad. 
 
 (10) Goods exported from and then imported in to Japan without any change in the nature 
and form at the time of their exporta tion from Japan.  However, duty exemption 
under this sub-paragraph shall not be app lied to goods for which duty exemption or 
reduction was granted in accordance with the provisions of paragraph 1 of Article 17 
or paragraph 1 of article 18, goods manufactured from goods for which duty 
reduction, exemption, refund or deduc tion 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 paragraph, 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 1, 2, 4 or 5 
of Article 20. 
  (11) Containers (including goods of a simila r 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 Cabine t 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 equipm ent of any wrecked Japanese vessel or aircraft. 
  (14) Goods exported on boa rd any vessel or aircraft which set out from Japan and 
reshipped to Japan owing to an accident in which such vessel or aircraft was IP/N/1/JPN/O/2 
Page 28  
 
 involved.  In this case, the provisions of th e proviso to sub-paragraph (10) shall be 
applied mutatis mutandis . 
  (15) Deleted.  
 (16) Appliances manufactured for exclusive u se by physically impaired persons and any 
other similar articles, which are prescribed by a Cabinet Order. 
  (17) Film for newsreels (exposed only) and ta pe 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 e ffect on a relevant Japanese industry or 
any other circumstances) . 
 
(Reduction of Customs Duty for Re-importation) 
Article 14-2.   In the case where the amount of cust oms duty chargeable upon any imported goods 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 diffe rence between the former and the latter amounts. 
 
 (1) Products manufactured under hozei work and subsequently reshipped from Japan, 
which have met the conditions as set fo rth in the first sentence of each of 
subparagraphs (10), (11) and (14) respectivel y 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 actually levied for the reason that the 
manufacture was carried out under hozei work. 
  (2) Goods (including the products as specif ied in the preceding sub-paragraph), which 
fall under the first sentence of each of subpara graphs (10), (11) and (14) respectively 
of the preceding article, and the custom s duty on which was reduced, exempted, 
refunded or deducted because of their expor tation in accordance with the provisions 
of sub-paragraph (1) of paragraph 1 of Artic le 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, refunded or deduc ted (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 ou t for fishing from Japan and of products which 
were obtained by processing of, or manufacturing fr om, the said marine pr oducts on board any such 
Japanese vessel the customs duty on such imported pr oducts shall be exempted, as may be prescribed 
by a Cabinet Order.  2.  With regard to the importation of products, as may be prescribed by a Cabinet Order, which were 
obtained by processing of, or manufacturing from, mari ne products caught or gathered by any foreign 
vessel , on board any Japanese vessel which set out fo r fishing from Japan, the customs duty on such 
imported products may be reduced, as may be prescribed  by a Cabinet Order, within the limit of an  IP/N/1/JPN/O/2 
 Page 29 
 
 
 amount corresponding to the difference between the amount of customs duty 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 such 
processing or manufacture.  
(Exemption from Customs Duty for Specific Use) 
Article 15.   Imported goods as specified in any of the fo llowing sub-paragraphs shall be exempted 
from customs duty, as may be prescribed by a Cabinet Order, provided that th ey are not employed for 
uses other than those specified in any of the sub-pa ragraphs within two years from the date of import 
permission.  
 (1) Specimens or articles for reference whic h are exhibited at any school, museum, show 
place, research institute, laboratory, or ot her similar facility, run by the Government, 
or a local public entity, or similar such 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 (which are ne wly invented or considered difficult to be 
produced in Japan) or films (exposed only), slides, records, tap es (recorded only) or 
other similar articles for educational u se, which are used at such facilities. 
  (2) Articles donated to any facilities as spec ified in the preceding sub-paragraph for the 
purpose of scientific research or education. 
 
 (3) Supplies donated for charity or relief a nd articles (except supplies) 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 specified 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) Instruments and appliances donated to  the Japan Red Cross Society by the 
International Red Cross Institution or the Re d Cross Society of any foreign country, 
which are regarded as being used direc tly for medical purposes by the Japan Red 
Cross Society. 
  (5-2) The following articles which are imported by participants at an exposition, etc. for 
use at such exposition, etc.  However, 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, pos ters and any other similar articles, other than those 
as specified in sub-paragraph (3-3) of Ar ticle 14, which are distributed free of 
charge by persons participating in an e xposition, etc. to visitors on the site of 
the said exposition, etc. 
 IP/N/1/JPN/O/2 
Page 30  
 
               B. Mementoes of an expos ition, etc. and samples of exhibits shown therein 
which are distributed free of charge by persons participating in the said exposition, etc. to visitors on the site of  the said international exposition, etc. 
               C. Goods, as may be prescrib ed 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, maintenan ce, removal or management of the 
facilities of the said exposition, etc. 
  (6) Deleted. 
 
 (7) Deleted.   (8) Instruments, appliances and parts thereo f 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 othe r 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 u se.  However, these articles shall be limited 
to those which have been used by them be fore entry into Japan (in the case of vessels 
and aircraft, it is necessary that they have b een used by them for at least one year 
before entry 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 
importation, under the provisions of any international treaty. 
 2.  In cases where any goods which have been ex empted 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 ot her than those specified in any of the said sub-
paragraphs or transferred so that they may be employed for uses othe r than those specified in any of 
the said sub-paragraphs, the customs duty so exem pted under the said paragraph shall forthwith be 
collected from any person who has employed such goods for uses other than those specified or who 
transferred such goods in the manner mentioned ab ove. 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 a ny 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 specifi ed in any of the following sub-paragraphs, 
the customs duty chargeable thereon shall be exem pted as may be prescribed by a Cabinet Order. 
 
 (1) Articles for the official use of any fore ign embassy, legation or other establishment 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. 
 
 (2) Imported articles for personal use of an y foreign Ambassador, Minister or any other 
envoy of similar standing accredited to Japan and members of his family.  However, in cases where any foreign country maintain s restrictions upon duty exemption on  IP/N/1/JPN/O/2 
 Page 31 
 
 
 articles 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 functi on 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 any 
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 fo reign 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 Orde r, which have been exempted from customs duty 
under the preceding paragraph are employed, within two years from 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 th e said paragraph owing to an unavoidable reason as 
may be prescribed by a Cabinet order), the cust oms duty exempted under the said paragraph shall 
forthwith be collected from the person who has allo wed such goods to be employed for such other 
uses. However, in cases where the articles have depr eciated owing to wear resulting from their use or 
owing to any other reason, the customs dut y 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 specifi ed in any of the following sub-paragraphs, 
the customs duty chargeable thereon shall be exem pted, as may be prescribed by a Cabinet Order, 
provided that they are exported within one year (o r within a period which is prescribed by a Cabinet 
Order, in the case of goods as specified in sub-para graph (11); or, within a period as specified 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 Cust oms, as may be prescribed by a Cabinet Order, for 
the reason that there is an unavoidable cause to postpone the said period) from the date of import permission thereof.  
 (1) Goods to be processed or to be used as materials for processing, as may be prescribed 
by a Cabinet Order. 
  (2) Containers for imported goods as may be prescribed by a Cabinet Order.   (3) Goods to be used as containers for ex port goods as may be prescribed by a Cabinet 
Order. 
  (4) Goods to be repaired.   (5) Articles for scientific research. 
 
 (6) Articles for testing.  IP/N/1/JPN/O/2 
Page 32  
 
  (6-2) Articles to be used by any person exporting or importing goods, for testing the 
capacity or performance of, or for examining the quality of, the goods so exported or imported. 
  (7) Samples for soliciting orders or for manufacturing, or photographs, films, models or 
any other similar articles used sole ly as substitutes for those samples. 
  (7-2) Articles to be used at international at hletic meetings, international conferences or the 
like. 
 
 (8) Articles for the performance of travelling showmen entering Japan and instruments 
and implements to be used 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 a nd which are intended for his own personal 
use. 
  (11) Goods, as may be prescribed by a Cabine t Order, which are, under the provisions of 
any treaty concerned, exempted from customs duty on condition that they are to be 
exported within a specified period of time after their importation. 
 2.  The provisions of paragra ph 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 whic h has been exempted under paragraph 1 have not 
been exported within the period of time as specified in the said paragraph or have been employed for 
uses other than those specified in any of the sub- paragraphs of the said pa ragraph, the customs duty 
exempted under the said paragraph shall forthwith be collected.  5.  The provisions of the proviso to  paragraph 7 of Article 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 manufactured therefrom” and “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-exportation) 
Article 18.   With regard to those goods, as may be prescrib ed by a Cabinet Order, which can be used 
for long periods of time and which are imported for the purposes 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 such  a period as may be prescribed by a Cabinet Order,  IP/N/1/JPN/O/2 
 Page 33 
 
 
 not exceeding five years, for those goods, as may be prescribed by a Cabinet Order, which can be 
used for a particularly long period of time; hereinaf ter in paragraph 3 referred to as the same) from the 
date of their import permission, the customs 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 provis ions 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 customs 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 paragraph 3 of the preceding article shall apply mutatis mutandis  to any person 
for whom customs duty was reduced under the provisions of paragraph 1. 
 
(Reduction of, Exemption fr om, or Refund of, Customs Du ty on Raw Materials for 
Manufacturing Export Goods) 
Article 19.   With regard to any imported raw materials which are to be used for manufacturing export 
goods and are prescribed by a Cabinet Order, the cu stoms duty chargeable thereon shall be reduced, 
exempted or wholly or partially refunded, as ma y be prescribed by a Cabinet Order, if the said 
manufacturing is carried out at the manufacturing factory approved by the Director-General of Customs and the products manufactured from the sai d 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 ma nufactured in accordance with paragraph 3, within 
such a period of time 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.  2.  The provisions of paragraph 2 to  6 and 8 of Article 13 shall apply mutatis mutandis  to the case 
where customs duty is reduced or exempted under th e preceding paragraph.  In this case, the first 
sentence of paragraph 6 of Article 13 shall be read  as “The raw materials 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 re gard to goods manufactured in accordance with the 
provisions of paragraph 3 of the said article, w ithin such a period of time as designated by the 
Director-General of Customs within the limit of one year) from the 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 employ ed 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 exportation.”  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 th e same kind, and the products so manufactured have 
the same quality as those which would have been manufactured solely from the raw materials for 
manufacturing export goods, and the said products ar e exported within such a period of time as 
designated by the Director-General of Customs not exceeding one year from the date of import 
permission of the said raw materials for manufactur ing export goods, a quantity of raw materials for 
manufacturing export goods which is necessary to ma nufacture the said export goods shall, within the IP/N/1/JPN/O/2 
Page 34  
 
 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 para graph 1 shall forthwith be collected, in any of 
the cases as enumerated in the following sub-paragr aphs, 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 shall 
apply mutatis mutandis . 
  (1) When an approval as provided for in the pr oviso 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 export goods 
are employed for uses other than those as provided for in paragraph 1 or are transferred so that they might be employ ed for uses other than those as provided for 
in the said paragraph, without the said appr oval, or 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 the products manufactured from the said raw 
materials, or when such products are used  for purposes other than exportation or are 
transferred so that they may be used fo r purposes other than exportation, without the 
said approval. 
  (2) When the report as provided for in pa ragraph 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 unde r 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 manufacturi ng 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 mutatis 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 customs duty is refundable when  the provisions of paragraph 1 are applied as if 
the customs duty on the raw materials were paid, th en 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 cust oms duty for which the time limit for payment has 
been extended. In this case, the provisions of the pr oviso 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 paragra ph 3 of the next article, pa ragraph 2 of Article 19-3, 
and paragraph 3 of Article 20) a nd 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 deduc ted amount were refunded 
under paragraph 1.  
 6.  With regard to those designated goods pert aining to a special declaration (a) which are raw 
materials to be used for manufacturing an export prod uct, (b) which are prescribed by a Cabinet Order 
and are imported, and (c) from which the said pr oduct is manufactured at a manufacturing factory 
approved by the Director-General of Customs under pa ragraph 1, an amount equivalent to all or part 
of the amount of the customs duty thereon shall be deducted from the amount of the customs duty on the said raw materials, as may be prescribed by a Ca binet Order, only if the said product is exported 
before the submission of a written special declaration for the said raw materials and the said written special declaration is submitted within the time limit for submission.  IP/N/1/JPN/O/2 
 Page 35 
 
 
  
7.  For the purpose of application of the provisions concerning the refund of customs duty under paragraph 1, the exportation referred to in the sai d paragraph shall include the reshipment to any 
foreign country of any foreign goods which are manu factured from the raw materials, prescribed in 
the said paragraph, used in combination with fo reign goods which are the raw materials for hozei 
work. 
 8.  The provisions of the preceding paragraph shall apply mutatis mutandis  to the cases in which the 
provisions of paragraph 5 or 6 are applied. In this case, when the provisions of the preceding 
paragraph are applied mutatis mutandis , the term “For the purpose of application of the provisions 
concerning the refund of customs duty under paragr aph 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 Du ty-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 warehou se or integrated hozei area, if it is confirmed, 
as may be prescribed by a Cabinet Order, by the Di rector-General of Customs that it is difficult to 
manufacture such product from any raw materials being foreign goods used at the said hozei 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 hozei 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 pr oduct manufactured from such raw materials which 
are not foreign goods) is shipped to the foreign c ountry 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, by th e person who manufactured the said product, within 
six months from the date of export permission (incl uding permission of reshipment; this inclusion is 
also applicable in the following paragraph) of the said product and within the limit of quantity, 
confirmed 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 where it is necessary to use duty-paid imported goods as raw materials for 
manufacturing export goods during 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 and wher e it is considered difficult to have the provisions 
of the preceding paragraph applied, the customs dut y paid for the said imported goods may, as may be 
prescribed by a Cabinet Order, be wholly or par tially refunded 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 cha nge in nature and form at the time of their 
importation within three months after their impor t permission and if goods manufactured from the 
said imported goods are exported. 
 
3.  In cases where the customs dut y 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 cu stoms 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 IP/N/1/JPN/O/2 
Page 36  
 
 may be prescribed by a Cabinet Order, be deducte d 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 deduc ted amount were refunded 
under the preceding paragraph. 
 
4.  In the case where it is n ecessary to use imported goods as raw materials for manufacturing export 
goods during hozei work at a hozei manufacturing wa rehouse 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 1, an amount 
equivalent to all or part of the customs duty ther eon may, as may be prescribed by a Cabinet Order, be 
deducted from the amount to be charged on the sai d designated goods only if the said designated 
goods are brought, with prior approval of the Di rector-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 before the submission of a written special declaration pertaining to the said 
designated goods, if goods manufactured from the said designated goods 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.  The provisions of Article 58 (Report on ho zei 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 hozei 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. 
 
(Refund of Customs Duty when Imported Good s are Re-exported in the Same State as 
when Imported) 
Article 19-3.   When the goods which have been imported with payment of customs duty as may be 
prescribed by a Cabinet Order are re-exported from Jap an 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 fro m Japan within one year (or within such 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 inev itably necessary and if an approval is given by the 
Director-General of Customs under the provision of the Cabinet Order) from the date of their import 
permission. 
 
2.  In cases where the customs dut y 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 cu stoms duty on the said goods were paid, then the 
amount equivalent to the amount of the refunda ble customs duty may, during the extended period 
only and as may be prescribed by a Cabinet Order, be deducted from the amo unt of the customs duty 
for which the time limit for payment has been extend ed. 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 am ount were refunded under the preceding paragraph. 
  IP/N/1/JPN/O/2 
 Page 37 
 
 
 (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 exported (or, e xported for return, in the case of the goods as enumerated in sub-
paragraph (1) or (2) below) from Ja pan without change in the nature and form at the time of their 
importation, there may be refunded customs duty, as may be prescribed by a Cabinet Order, if the said goods have been brought into the hozei area (incl uding such place as designated by the Director-
General of Customs under sub-para graph (2) of paragraph 1 of Ar ticle 30 (restriction on places where 
foreign goods may be stored) of the Customs Law; he reinafter in the next pa ragraph, 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 period longer than six months, within such a longer period exceeding 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 re turn due to the difference in quality or 
quantity, etc. between such goods and the content of the contract. 
 
 (2) Goods which are articles for personal u se and which were sold by such sales method 
as may be prescribed by a Cabinet Order a nd 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 e xport 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 legisla tion (including any disposition made 
thereunder). 
 2.  In cases 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 with a prior approval of the Director-
General of Customs, the customs duty paid for th e goods, as may be prescribed by a Cabinet Order, 
may be wholly or partially refunded.  3.  In cases where the customs dut y 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 two paragraphs are applied as if th e customs duty on the goods were paid, then the 
amount equivalent to the amount of the refunda ble customs duty may, during the extended period 
only and as may be prescribed by a Cabinet Order, be deducted from the amo unt of the customs duty 
for which the time limit for payment has been extend ed. 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 deducte d amount were refunded under the preceding two 
paragraphs.  4.  In cases where those designated goods 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 lim ited 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 desi gnated goods if the said designated goods are brought 
into a hozei area before the submission of a wr itten special declaration pertaining to the said IP/N/1/JPN/O/2 
Page 38  
 
 designated goods and are exported be fore the submission of the said written special declaration and if 
the said written special declaration is submitte d within the time limit for submission.  
 5. In cases where it is deemed unavoidable to destr oy such designated goods as are prescribed in the 
preceding paragraph rather than reship them, if th ey are brought into a hozei area and destroyed with 
the prior approval of the Director-General of Cu stoms before the submission of a written special 
declaration pertaining to the said designated goods, an amount equivalent to all or part 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 cust oms duty chargeable on the designated goods, as 
may be prescribed by a Cabinet Order. 
 
(Restriction, etc. on Uses Other than Speci fied 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 g oods 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 sp ecified uses; hereinafter 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 reas ons 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 re duced rates have been 
applied or are transferred so that they may be em ployed for uses other than the said use, without the 
said approval, customs duty in an amount equivalent  to the difference between the amount of customs 
duty calculated on the basis of the rate of customs du ty chargeable if it is not conditional that the said 
goods are employed for 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-ex emption, duty-reduction or reduced rates of 
duty have been applied under the pr ovisions of paragraph 1 of Article  13, paragraph 1 of Article 15, 
paragraph 1 of Article 16, paragra ph 1 of Article 17, paragraph 1 of Article 19 or paragraph 1 of the 
preceding Article, are employed for uses other than the use for which such reduction or exemption or 
reduced rates of duty have been applied or are transf erred so that they may be employed for uses other 
than the said use, if any person, who is to employ th em for uses other than the sai d 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 Custom s 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 use othe r than the said use of the said goods meets the  IP/N/1/JPN/O/2 
 Page 39 
 
 
 conditions for duty reduction or exemption as provide d for in the provisions of the law concerning 
reduction of or exemption from customs duty (in th e 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 under the provisions of paragraph 7 of Artic le 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 la w 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 verification, a reduction or exemption clause was applied for the use so verified and an import 
permission was given, and as if the person who obta ined the verification were the importer of the 
goods to which the reduction or exemption clause has been applied.  (Import-prohibited Goods) 
Article 21.
  The goods enumerated in the following sub-paragraphs shall not be imported. 
  (1)  Narcotic drugs, psychotropics, hemp, opi um, 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  smoking, excluding those imported by the 
Government or imported by any person aut horized 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 pe rson authorized under any other law to 
import the same in accordance with the law. 
 
 (3)  Explosives (which mean such explos ives as are prescribed in Article 1, “Use 
of Explosives,” of the Explosives Control Act (Law of 1884, Dajokan-Fukoku 
(Old Cabinet Ordinance) N o. 32) except for those that  fall under the category 
of goods enumerated in the preceding and the succeeding subparagraphs), 
excluding those imported by any person au thorized under any other law to 
import the same in accordance with the law. 
  (4)  Explosives (which mean explosives  as are prescribed in paragraph 1 of 
Article 2 (Definitions) of the Explos ives Control Law (Law No. 149, 1950) 
except for those that fall under the cat egory of goods enumerated in sub-
paragraph (2)), excluding those imported by any person authorized under any other law to import the same in accordance with the law. 
 
 (5)  Specified substances as prescribed in para graph 3 of Article 2 (Definition, etc.) of the 
Law on the Prohibition of Chemical W eapons and the Regulation of Specific 
Chemicals (Law No. 65, 1995), excluding those imported by any person authorized under any convention or any other law to import the same in accordance with the 
convention or the law. 
  (6)  Forged, altered, or imitation (or replicat ed) 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 w ithout specialist equipment and that is IP/N/1/JPN/O/2 
Page 40  
 
 used for data processing by computer) whic h is a component for a card unlawfully 
produced for the payment of prices or charges or for the withdrawal of deposits. 
 
 (7)  Books, drawings, carvings, and any other articles which corrupt, pervert or subvert 
public security or morals. (excluding t hose that fall under the category of goods 
prescribed in the succeeding sub-paragraph); 
  (8)  Child pornography (which means any child  pornography prescribed in paragraph 3 of 
Article 2 (Definitions) of the Law for Puni shing Acts Related to Child Prostitution 
and Child Pornography, and for Protecting Children ( Law No. 52 of 1999) ; 
  (9)  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 confi scate and destroy such goods prescribed in sub-
paragraph (1) to (6) or in sub-pa ragraph (9) 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 Chap ter 6 of the Customs Law include any goods which 
the Director-General of Customs has reasonable gr ounds to believe them to fall under the category of 
goods prescribed in sub-paragraph (7) or (8) of para graph 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 consid ers that goods to be imported as prescribed in 
Chapter 6 of the Customs Law include any goods th at fall under the category of goods provided for in 
sub-paragraph (9) of paragraph 1, he shall, as ma y be prescribed by a Cabinet Order, carry out the 
procedures necessary to verify whether the said good s fall under the category of  goods provided for in 
the said sub-paragraph (referred to as the “verifica tion procedures” in the rest of this 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, utilit y 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 artic le) relating to the goods a nd the person who intends to 
import the said goods that he is to carry out the verification proc edures and that these patent right 
holders, etc. may submit evidence to prove wh ether the goods fall under the category of goods 
enumerated in the aforementioned sub-paragrap h and may state opinions, and any other matter 
prescribed by other Cabinet Orders. 
 
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 pa tent 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 consider s that the name or address of the producer of the 
goods concerned are evident from the import declar ation 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 im portation 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 af ter 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/2 
 Page 41 
 
 
 7.  Only after carrying out the verification proce dures 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 go ods about which he carried out the 
verification procedures provided for in paragraph 4 (h ereinafter referred to as “the goods in question”) 
fall or do not fall under the category of goods provided for in sub-paragraph (9) 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 notifi cation is given under the next paragraph. 
 9.  If any of the cases enumerated in the following s ub-paragraphs occurs before the notification of the 
verification with respect to the goods in questio n is given under the first sentence of the preceding 
paragraph, the Director-General of Customs shall no tify 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 d estroyed under the proviso to paragraph 1 of 
Article 45 (Exemption of persons who obt ained permission of a hozei warehouse 
from liability for customs duty) of the Cu stoms Law (including the case where that 
provision is applied mutatis mutandis under Article 36 (Foreign goods stored outside 
hozei areas with permission), Article 41- 3 (Application mutatis mutandis of the 
provision relating to hozei warehouse), Ar ticle 62 (Hozei manufacturing warehouses), 
Article 62-7 (Hozei display areas), or Article 62-15 (Integrated hozei areas) of the 
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 question are no longer to be imported. 
 
10.  Any person who received the notification prescrib ed in paragraphs 5 or 6, or an applicant 
prescribed in the same paragraph who was given a pproval pursuant to paragr aph 2 of Article 21-3-2 
shall not unduly disclose to others the matters so notified, any matters whic h he/she learned through 
the inspection (including disassembly th ereof; this inclusion shall apply in  the rest of this article) of a 
samples relating to the application or through the ha ndling of such samples, or use such matters for 
any unjustifiable purposes. 
 
(Formalities 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 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 im ported as prescribed in Chapter 6 of the Customs 
Law, by producing evidence necessary for pr oving prima facie the fact of infringement. 
 2.  In cases where an application is lodged under th e 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. IP/N/1/JPN/O/2 
Page 42  
 
  
3.  In cases where an application is lodged under para graph 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 applica tion, the verification procedures as provided for in 
paragraph 4 of the preceding article each time he cons iders 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 ap plication under the preced ing paragraph, he shall 
notify the person, who lodged the application, of such fact and of the reason therefor. 
 4.  In cases where the Directo r-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 pe rson 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 paragra ph 9 of that article. 
 
(Deposit Relating to Application, etc.) 
Article 21-3.
 In cases where the Director-General of Cu stoms 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 suffere d 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 re lating 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 reasonabl e, with a deposit office he designates by the time 
he specifies.  
2.  If the Director-General of Customs consid ers that the amount of money deposited under the 
preceding paragraph is insufficient to secure co mpensation 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 Ar ticle 21-5 referred to as the same) as are recognized 
as being secure by the Director-General of Custom s 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 orde red 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 contr act to the effect that a 
necessary amount of money is to be paid on be half of the applicant to be appropriated for 
compensation for damage provided for in paragraph 1 a nd 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  IP/N/1/JPN/O/2 
 Page 43 
 
 
 payment prior to any other creditors from such c ash funds as are deposited under that paragraph and 
paragraph 2 (including such securities as may be de posited under paragraph 3; th is 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 para graph 1 or 2 may recover the deposited sum. 
  (1)  Cases where the applicant has receive d notification under the first sentence of 
paragraph 8 of Article 21 that the goods wh ich necessitated the deposit fall under the 
category of goods provided for in sub-para graph (9) of paragraph 1 of that article. 
  (2)  Cases where the applicant has received notification under paragr aph 9 of Article 21 
with respect to the goods which necessitated the deposit. 
 
 (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 damage provided 
for in that paragraph. 
  (4)  Cases where the applicant has conclude d 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 obtaine d the approval of the Director-General of 
Customs, as may be prescribed by a Cabi net 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 prescr ibed in paragraph 1 or 2 fails to deposit all the 
money he is ordered to deposit by the time speci fied under these provisions and if he does not report 
the conclusion of a contract as prescribed in para graph 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 Di rector-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. 
 
(Inspection by Applicant of Sample s Relating to Goods in Question) 
Article 21-3-2.   The holder of patent rights, utility model rights, design rights, trademark rights, 
copyrights, neighboring rights, or plant breeder’s rights whose application has been accepted pursuant to paragraph 1 of Article 21-2 may file app lication with the Director-General of Customs for 
approval of the inspection with respect to the goods in question relating to the verification procedures 
while such verification procedures are carried out pur suant to paragraph 4 of Article 21 with respect IP/N/1/JPN/O/2 
Page 44  
 
 to the goods in question relevant to the said applic ation. In this case, the Director-General who has 
received the application shall notify any person who intends to import the goods in question of such 
fact. 
 2.  The Director-General of Customs shall, in response to the application under the preceding 
paragraph, approve that any person who filed the a pplication (including a person who is entrusted to 
file the application; hereinafter refe rred to as the “applicant” in this article (except for in paragraph 5)) 
inspects a samples of goods in question relevant to the verification procedures in any case which 
meets all of the requirements set forth in the foll owing sub-paragraphs; provi ded, however, that the 
foregoing provision shall not apply to cases where it is clear whether or not the goods covered by the 
application fall under the category of goods enumerat ed in sub-paragraph (9) of paragraph 1 of 
Article 21 (excluding any article that infringes circuit layout rights; this exclusion shall apply in the 
rest of this paragraph and in paragraph 5) or where it is cons idered unnecessary to approve the 
inspection of such samples, the foregoing provision shall not apply:  
 (1)  It is considered necessary to inspect  the goods in question for producing evidence to 
the Director-General or stating opinions as to the fact that the goods in question relating to the samples fall under the categor y of goods enumerated in sub-paragraph 
(9) of paragraph 1 of Article 21. 
  (2)  It is acknowledged that the interest of  any person who intends to import the goods in 
question relevant to the samples is not likely to be unduly impaired. 
  (3)  In addition to the matters as provided for in the preceding sub-paragraphs, it is 
acknowledged that the samples is not likely to  be used for any unjustifiable purposes. 
 
 (4)  It is acknowledged that an applicant has the ability and financial means to properly 
transport, store, inspect or otherwise handle the samples. 
 3.  In cases where the Director-Gen eral approves that the applicant inspects the samples, he shall 
notify thereof to the applicant (excluding a person w ho is entrusted by the applicant) and any person 
who intends to import the goods in question.  
 
4.  In cases where the Director-General approves th e inspection pursuant to paragraph 2 hereof, the 
applicant shall bear the cost for transportation, st orage or inspection and other necessary expenses, to 
the extent such is necessary for the inspection of the samples. 
 
5.  The provision of the preceding article (except for paragraph 11) shall apply mutatis mutandis to 
any case where the Director-General of Customs approves the inspection pursuant to paragraph 2 
hereof. In such a case, the words and phrases indicat ed in the center column included in the clauses 
indicated in the left column sha ll respectively be read as the word s and phrases indicated in the right 
column of the table below. 
  IP/N/1/JPN/O/2 
 Page 45 
 
 
 [Table] 
1/ Relevant Clauses  Target Words and Phrases  Substituted Words and 
Phrases  
due to the said goods not being imported before 
completion of the 
verification procedure, with respect to the goods relating to the said application, as provided for 
in paragraph 4 of Article 21 
 in cases where the goods in 
question relating to the 
samples are not verified as 
the category of goods enumerated in sub-paragraph 9 of paragraph 1 of Article 21 2/ Article 21-3,  paragraph 1 
the person who lodged the 
said application (referred to as “applicant” in this article the person who filed 
application for approval (referred to as “applicant” in this article  
3/ Article 21-3,  
paragraph 10 discontinues the 
verification procedures 
provided for in paragraph 4 of Article 21  does not give approval 
under paragraph 2 of the 
succeeding article 
 
6.  In cases where the applicant who is given a pproval under paragraph 2 inspects the samples, a 
customs officer shall observe the inspection. In such a case, any person who intends to import the 
goods in question relating to the samples may observe  the inspection by filing application with the 
Director-General.  
7.  In addition to the matters as provided for in  the preceding paragraphs, any matters necessary for 
the inspection of a samples by the applicant such  as the application procedures under paragraph 1 and 
payment of expenses under paragraph 4 sha ll be prescribed by a Cabinet Order. 
 
(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 sa id application under paragrap h 1 of Article 21-2, the 
holder of a patent right, utility model right or desi gn 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-G eneral 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 pa tented invention) of Patent La w (Law No.121 of 1959)(including 
the cases where the said paragraph is applied mu tatis mutandis under Article 26 of Utility Model Law 
(Law No.123 of 1959)) or the scope prescribed in pa ragraph 1 of Article 25 (Scope of the registered 
design, etc.) of 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 prescrib ed 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 IP/N/1/JPN/O/2 
Page 46  
 
 Article 21-5) (in cases where the Director-General of Cu stoms 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 da ys (without counting the dates of closing day of 
government bodies) reckoned from the date of notifi cation (referred to as “the date of passing 20 
days” in paragraph 1 of the Article 21-5)) of the not ification provided for in paragraph 4 of Article 21 
(referred to as “the date of notification” in this  paragraph and paragraph 2 of the Article21-5), 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 a pply to cases when the goods relating to the request 
prescribed in that paragraph are obviously know n whether the goods fall under the category of goods 
enumerated in sub-paragraph 9 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 paragr aph 1 has been made, if the Director-General of 
Customs does not request an opinion of the Co mmissioner of the Japan Patent Office under the 
provision of the second sentence of the foregoing paragr aph, he shall notify such fact and the reasons 
to the applying patent right holder, etc. who ma de the said request prescribed in paragraph 1. 
 
4.  The Commissioner of the Japan Patent Office shal l, when his opinion is requested by the Director-
General of Customs under the provision of the firs t 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 sen tence of paragraph 2, notify such fact to the 
applying patent right holder, etc. relating to th e request and the person who intends to import the 
goods relating to the request.  
6.  The Director-General of Custom s 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, wh en 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 9 of paragr aph 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 sente nce of paragraph 2, and if he came to verify 
that goods relating to the request fall under the cat egory of goods prescribed in sub-paragraph 9 of 
paragraph 1 of Article 21 before the statement of hi s opinion prescribed in paragraph 4 relating to the 
request, or he discontinued the verification procedur es provided for in paragr aph 4 of Article 21 for 
the  goods  in  accordance  with  the  provision  of paragraph 9 of Artic le 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. 
  IP/N/1/JPN/O/2 
 Page 47 
 
 
 (Request for Opinion of the Minister of Agri culture, Forestry and Fisheries as Part of 
the Procedures to Verify Whether the Goods Fall under the Category of Goods that Infringe the Plant Breeder’s Right) 
Article 21-4-2.   The Director-General of Customs may, if  he deems it necessary for the verification 
procedures provided for in paragraph 4 of Article  21 as to whether the goods fall under the category 
of articles which infringe plant breeder’s rights, re quest the Minister of Agriculture, Forestry and 
Fisheries to state his opinion, as may be prescribed by a Cabinet Order, which should be useful for the 
verification set forth in the aforementioned paragraph.  2.  The Minister of Agriculture, Forestry and Fish eries shall, if his opinion is requested by the 
Director-General of Customs under paragraph 1, state his opinion in writing within 30 days from the 
date of the said request.  3.  The Director-General of Cust oms shall, when he requests opinions pursuant to paragraph 1, notify 
such fact to the holder of the plant breeder’s ri ghts relating to the verification procedures under the 
same provision and any person who intends to import the goods relating to such procedures. 
 4.  The Director-General of Customs shall, when th e opinion pursuant to paragraph 2 is stated, notify 
such fact and the content of such opinion to the holder of the plant breeder’s rights under the 
preceding paragraph and any pers on who intends to import the goods  relating to the verification 
procedures. 
 
5.  The Director-General of Customs shall, wh en he requests an opinion of the Minister of 
Agriculture, Forestry and Fisheries pursuant to para graph 1, and if he verifies that goods relating to 
the request fall under the category of articles that infringe the plant breeder’s rights or do not fall under such category before the opinion under paragraph 2 relating to the request is stated, or if the 
Director-General of Customs discontinues the veri fication procedures under pa ragraph 4 of Article 21 
with respect to the goods pursuant to paragraph 9 of Article 21 or paragraph 10 of Article 21-3, notify 
such fact to the Minister of Agriculture, Forest ry and Fisheries. In this case, the Minister of 
Agriculture, Forestry and Fisheries is not require d to state his opinion prescribed in paragraph 2. 
 
(Requests to Discontinue the Verification Procedures, etc.) 
Article 21-5.   When the verification procedures provided fo r in paragraph 4 of Article 21 are carried 
out with respect to the goods relating to the applica tion 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 di scontinue the said verification procedures after the 
date enumerated in each of the following sub-para graph, 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 Article 21-4 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 paragr aph 5 of the same 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 
passing 10 days (when the said person was notified that an opinion of the 
Commissioner of the Japan Patent Office ha d been requested under paragraph 5 of 
Article 21-4, the date of passing 10 days or the 10th day reckoned from the date on IP/N/1/JPN/O/2 
Page 48  
 
 which the person received the notification pr escribed 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 th e 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 Cust oms 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-G eneral 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 subs tituted 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 or dered under paragraph 3 shall be prescribed by a Cabinet Order. 
 
6.  If, as may be prescribed by a Cabinet Order, a re quester concludes a contract to the effect that a 
necessary amount of money is to be paid on be half of the requester to be appropriated for 
compensation for damage provided for in paragraph 3 a nd 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 deposited under that 
paragraph (including such securities as may be depos ited 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 pa ragraph 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 of the deposited money, that the claim for 
compensation for damage provided for in pa ragraph 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 conclude d 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.  IP/N/1/JPN/O/2 
 Page 49 
 
 
  
 (3)  Cases where the requester has obtaine d the approval of the Director-General of 
Customs, as may be prescribed by a Cabi net Order, for substituting another deposit 
for that which is actually deposited (e.g., for a reason of redemption of deposited 
securities). 
 
 (4)  Any cases, other than those provided for in the preceding three sub-paragraphs, where 
the applying patent right holder, etc. pr escribed in paragraph 12 has not filed a law 
suite for compensation of damage provide d for in paragraph 3 within 30 days 
reckoned from the date he received the notif ication prescribed in the said paragraph. 
 
10.  Any necessary matters concerning the r ecovery 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 m oney he is ordered to deposit by  the time speci fied 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 para graph 4 of Article 21, notify such fact to the 
person who intends to import the goods relating to the said verifica tion procedures and the applying 
patent right holder, etc. who lodged the application relating thereto. 
 
Article 22.
  Deleted. 
 
(Territories Deemed to be a Foreign Country) 
Article 23.   For the purposes of application of this Law, such territories of Japan as may be prescribed 
by a Cabinet Order shall pro tem  be deemed to be a foreign country. 
__________