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Home > Export/Import > Customs Answer(FAQ) > 5005 Customs Procedures for Exporting Goods for Repair

5005 Customs Procedures for Exporting Goods for Repair

  Reduction may be granted on the tariff, consumption tax, etc., for goods being exported for repair and returned to Japan within one year from the date of export, provided that the goods in question are to be re-imported with the form and quality identified at export.

  In order to receive a tax reduction at re-import following repair, information on the fact that the goods in question are to be exported for repair, the scheduled date and point of entry at import should be included in the Export Declaration. Also, two copies of the Declaration of Confirmation of Exporting Goods for Process or Repair (Customs Form T-1050) and a Repair Agreement (may be substituted by a copy of communication with an overseas exporter or manufacturer regarding the repair in question, if an agreement has not been reached) must be submitted. A copy of Form T-1050 and the Agreement or communication will be returned to the applicant after examination by the customs office.

  If shipping by international post, the same procedure applies if the value of the parcel exceeds ¥200,000.

  If the value of the parcel item is under ¥200,000, the export procedure is not necessary. Before submitting the item for mailing at a Japan Post branch or post office, prior inspection must be conducted at a Customs Office for Overseas Mail or a local customs office. The Declaration of Confirmation of Exporting Goods for Process or Repair and the Repair Agreement must be submitted at inspection.

  In order to confirm that the goods to be exported are identical to goods to be re-imported, the identification code or specifications, packing list and other relevant documents of the goods in question are inspected. Photo, catalog and other materials may be requested in some cases.

  Upon re-import following repair, an export permit or a certificate issued by the customs office and a copy of the Certificate of Tax Reduction on Processed/Prepared/Assembled Goods (Customs Form T-1060), along with the Declaration of Confirmation of Exporting Goods for Process or Repair and the Repair Agreement examined at export, are to be submitted to receive reductions in duty payment.

  (Article 11, Customs Tariff Law; 11-3, 11-4 and 11-5 of the Basic Notice of the Customs Tariff Law)



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