1306: Case of No Tax Declaration (Decision, Additional Tax for No Return, etc.)
Anyone wishing to import general cargo shall file with the customs office an import declaration and declaration of customs duty, national consumption tax and local consumption tax before the relevant cargo is released from the bonded area to the importer.
Please make sure not to forget filing declaration papers. If anyone deliberately fails to file the declaration, he/she may be punished for committing a criminal offence.
When an importer unintentionally forgets to file papers, a decision will be made by the customs office on the amount of taxes to be paid at the time of importing goods, such as customs duty and excise tax (The customs office notifies the importer of the amount payable.) When this decision is made, the amount of tax based on the decision shall be paid within one month (due date) from the date of the notice.
Besides the amount of tax payable based on the decision, additional tax for no declaration shall be levied. The additional tax is 15% of the tax determined by the law.
| (Note) | If additional tax for no declaration or heavy additional tax is levied for same tax items within five years from the previous day when a special declaration after maturity is submitted or a correction of customs declaration is maked or a correction for increase is made by customs office, additional tax for no declaration is 10% of the newly imposed tax. |
An overdue tax is also levied on the payable tax based on the law. Please pay the relevant amount. The overdue tax accrues at a rate of 7.3% per annum for the period from the date of import to the date of actual payment.
| (Note) | For the time being, the rate of overdue tax is either 7.3% per annum or the aggregate rate of both“the rate notified in Article 93-2 of the Act on Special Measures Concerning Taxation +1%” and 1%, whichever lower. (The rate of overdue tax in 2023 is 2.4%). |
However, this rate increases to 14.6% per annum when two months elapse after the due date.
| (Note) | For the time being, the rate of overdue tax after the elapse of two months from the day following the due date is either 14.6% per annum or the aggregate rate of both “the rate notified in Article 93-2 of the Act on Special Measures Concerning Taxation +1%” and 1%, whichever lower. (The rate of overdue tax after the elapse of two months from the day following the due date in 2023 is 8.7%). |
(Article 7-16, Article 12, and Article 12-3 of the Customs Law)
For consultations on customs procedures, please contact the nearest Customs Counselor.
Please see No. 9301 for inquiries.