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Home > Export/Import > Customs Answer(FAQ) > 1302 Outline of the Extension of the Time Limit for Payment of Customs Duty (FAQ)

1302 Outline of the Extension of the Time Limit for Payment of Customs Duty (FAQ)


   Anyone wishing to receive foreign goods which have arrived in Japan is required to declare the goods and pay an import duty and excise tax (both national and local) imposed on the said goods. The applicant may extend the time limit for payment of a customs duty, provided collateral equivalent to the amount of the duty is placed.

  There are three variations in this system for the convenience of the taxpayers: namely, the Individual Extension System, the Comprehensive Extension System, and the Special Extension System.
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(1) The Individual Extension System is the extension of the time limit for payment of an individual customs duty, and it is granted when an applicant submits an Application for (Individual) Approval of the Extension of the Time Limit for Payment of Customs Duty (also for Consumption Tax and Local Consumption Tax) together with collateral for every import declaration. Payment of such customs duty may be deferred for a period not exceeding three months from the date of the import permit.
(ref.) 1304 Application for Individual Extension of Payment and Offering Collateral
(2) Comprehensive Extension System is granted when an applicant submits an Application for (Comprehensive) Approval of the Extension of the Time Limit for Payment of Customs Duty (also for Consumption Tax and Local Consumption Tax) together with collateral by the end of the month prior to a specific month. Payment of such customs duty may be deferred for a period not exceeding three months from the end of the relevant specified month. For example, if the dates of issuance of the import permit fall on May 1, May 15, or May 30, the due date of the payments for all the customs duties would be the last day of a period three months from the date of the import permit, which is August 31.
(ref.) 1303 Application for (Comprehensive) Approval of the Extension of the Time Limit and Offering of Collateral
(3) The Special Extension System is applicable to a special applicant who has applied for Authorized Importers’ Program, and it is granted when the applicant submits an Application for Approval (Special Declaration) of the Extension of the Time Limit for Payment of Customs Duty (also for Consumption Tax and Local Consumption Tax) together with collateral. The extension term of due date is within two months from the date of the submission of the application for Special Declaration.
(ref.) 1309 Request for Extension of the Time Limit for Special Declaration and Offering of Collateral

(Article 9-2 of the Customs Law)



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