[Procedure name] Approval of Departure Before Payment of Tonnage Dues
(Procedures for vessels and aircraft)
[ Summary]
- This is the procedure for permitting a foreign trading vessel to depart an open port before paying tonnage dues, etc. when, although it is necessary to measure the net tonnage of a foreign trading vessel for investigating a basis of assessment of tonnage dues and special tonnage dues (hereafter referred to as "tonnage dues, etc."), the measurement of the net tonnage is difficult at the port or when there is an unavoidable reason for departing before payment.
[ Bases for procedures]
- Article 9 Paragraph 1 of the Tonnage Dues Law
- Article 5 of the Cabinet Order for Enforcement of the Tonnage Dues Law
- Article 7 Paragraph 1 of the Special Tonnage Dues Law
- Article 2 of the Cabinet Order for Enforcement of the Special Tonnage Dues Law
[ Subjects to procedure]
- A master of a foreign trading vessel who intends to depart an open port before paying a tonnage dues, etc. because measurement of the net tonnage is difficult at the open port or because the vessel has an unavoidable reason to depart the port before payment although it is necessary to measure the net tonnage of the vessel.
- Operator or a crew member of a foreign trading vessel who is authorized to pay a tonnage dues, etc. instead of the master of the vessel
[ Time of submission]
- A foreign trading vessel is required to submit an application before departing the port (within the five days from the date of entry into the port when not departing the port within the five days from the date of entry into the port).
[ Method of submission]
- Prepare the following applications and submit them to the guard section of the customs office having jurisdiction over the open port where your foreign trading vessel that is required to pay a tonnage dues, etc., has entered.
[ Fee]
- There is no fee.
[ Documents to be attached and number of copies]
(The following forms may be printed for use in A4-sized (portrait) sheets of paper.)
- Declaration for payment of Tonnage Dues and Special Tonnage Dues: One copy (Customs Form S No. 1015)
For "Amount of Tonnage Dues and Special Tonnage Dues" column fill in the amount by multiplying the applicable dues rate by the net tonnage of your vessel. In this case, round up any remaining fraction of a ton in the net tonnage to the next full ton. When the sum of your calculated tonnage dues and special tonnage dues is not divisible by 100 yen, round down the sum to the nearest figure divisible by 100 yen. (e.g. 1199 yen becomes 1100 yen)
The master of the vessel (the next in command of the master of the vessel if the master cannot fulfill his or her duties) is required to write down his or her name and sign in the "Applicant" section. However, when special tax payer is approved by the Director-General of Customs, the special tax payer is required to write down his or her name or trade name and address and sign in the field.
[ Application form and description]
 (The following form may be printed for use in A4-sized (portrait) sheets of paper.
- Application for Permission for Departure before Payment of Tonnage Dues and Special Tonnage Dues (Customs Form S No. 1040)
The master of the vessel (the next in command of the master of the vessel if the master cannot fulfill his or her duties) is required to write down his or her name and sign in the "Applicant" section. However, when the operator is the special tax payer, he or she is required to write down his or her name as the Declarant and sign in the field. In the "Grounds for necessity of Departure before Payment of Tonnage Dues" column, describe the reasons in details, for example, that the measurement of the tonnage of the vessel is difficult at the open port although it is need for investigation of a basis for assessment of tonnage dues, that the foreign currency cannot be exchanged into yen because the ship entered after banks had closed, that the customs office is unable to determine whether or not the vessel should be exempted from dues payment before departure, etc.
Fill in your types of securities in the "Collateral securities" field, such as money in cash, government bonds, local government bonds, securities of a guarantee considered as reliable by the Director-General of Customs (corporate bonds considered as reliable by the Director-General of Customs (including bonds issued by a juridical person established according to a special law)), and/or securities of a guarantee considered as reliable by the Director-General of Customs (including securities of a shipping agent or a vessel agent which are considered as reliable by the Director-General of Customs).
[ Submitted to]
- Submit your application to the guard section of the customs office having jurisdiction over the open port where your foreign trading vessel that is required to pay tonnage tax, etc., has entered.
[ Reception time]
- Office hours of customs (8:30 a.m. through 5:00 p.m. excluding holidays of the administrative agencies).
Contact beforehand the guard section of the customs office having jurisdiction over the port where your foreign trading vessel that is required to pay tonnage dues has entered when you intend to submit required documents outside the office hours of customs.
[ Consultation service]
- For information, contact a customs counselor or the guard section of the customs office that processes your submitted documents.
[ Submission standard]
- That the said foreign trading vessel has a due reason for departure before the payment of tonnage dues, etc. and that security, equivalent to the amount of dues to be paid, has been submitted to the customs office.
[ Standard processing time]
[ Administrative appeal]
- Any person may file a protest with the Director-General of Customs within two months from the following the date of acknowledgement of a disposition related to the above mentioned procedure in case he or she is not satisfied with that disposition.
[ Remarks]