[Procedure name] - Permit for Import After Completion of Oil Refining Hozei Work
- Permit for Importing Oil After Completion of Oil Refining Hozei Work at an Integrated Customs Area
(Procedure for import/export declaration)
[ Summary]
- When goods are transformed into two or more kinds of products by oil refining hozei work at a hozei manufacturing warehouse, tax returns must be filed without delay, upon completion of hozei work, on goods other than those that are likely to be exempted from tax, those that are likely to be reshipped to a foreign country, and those that are likely to be loaded on a vessel or airplane as foreign goods.
[ Bases for procedures]
- Article 58-2 of the Customs Law
- Article 62-15 of the Customs Law (Application of Article 58 of the Customs Law)
[ Subjects to procedure]
- Person who obtained the permit for the hozei manufacturing warehouse
- Person who engages in oil refining at an integrated customs area
[ Time of submission]
- When oil refining hozei work is completed
[ Method of submission]
- The applicant is required to prepare the following declaration and required documents and submit them to the pertinent customs section of the customs office having jurisdiction over the hozei manufacturing warehouse or the integrated customs area.
[ Fee]
- There is no fee.
[ Documents to be attached and number of copies]
[ Application form and description]
(The following forms may be printed for use in A4-sized (portrait) sheets of paper. However, the printed color of the forms must conform to the colors specified in the Remarks at bottom.)
Declaration (Duty Payment) Form of Imports (Customs Form C No. 5020)
(Refer to the sample description on the declaration (duty payment) form of imports.)
[ Submitted to]
- Submit your application to the pertinent customs section of the customs office having jurisdiction over the hozei manufacturing warehouse.
[ Reception time]
- Office hours of customs (8:30 a.m. through 5:00 p.m. excluding holidays of the administrative agencies).
Contact the customs beforehand if you intend to submit your application outside the office hours of customs.
[ Consultation service]
- For information, ask a customs counselor or the customs office that processes your application.
[ Submission standard]
[ Standard processing time]
[ Administrative appeal]
[ Remarks]