[Procedure name]	Approval for Changing the Guarantee or the Guarantor
	(Procedure for payment of customs duty, etc.)

[	Summary]
-	Procedure required when the applicant desires to change the guarantee or guarantor (when the guarantee was offered by the guarantor) offered for the extension of the time limit for payment, etc.

[	Bases for procedures]
-	Article 8-3 Paragraph 3 of the Cabinet Order for Enforcement of the Customs Law

[	Subjects to procedure]
-	Person who has provided a guarantee

[	Time of submission]
-	When desiring to change the guarantee or the guarantor

[	Method of submission]
-	The applicant is required to submit the following applications to the pertinent collection official of the customs office that has received the guarantee.

[	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.)
-	Application for Approval of Changing the Guarantee (Customs Form C No. 1109) (Describe the amount and period of the guarantee offered, reason for a change, and other data required)

[	Submitted to]
-	Submit the applications to the pertinent collection official of the customs office who received the guarantee.

[	Reception time]
-	Office hours of customs (8:30 a.m. through 5:00 p.m. except on holidays for the administrative agencies)

[	Consultation service]
-	For information, ask a customs counselor or the customs office that processes your application.

[	Submission standard]

[	Standard processing time]

[	Administrative appeal]

[	Remarks]