5012 Exporter Obligation to Keep Books and Documents
A person who exports cargo in the course of trade is required to keep books and documents.
Specifically, the following books, documents and electronic data need to be preserved.
| (1) | Books | |
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| (2) | Documents | |
| ・ Types of documents: Contract forms, invoices, packing list, price list, documents prepared by either the manufacturer or the vendor pertaining to trade with the shipper, and other documents that can clarify the contents of the export declaration to customs. ・ Retention Period: 5 years (starting on the day following the date of export permission) |
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| (3) | Electronic data of transaction information for electronic trading | |
| ・ Types of electronic data: Transaction information (transferred matters in respect of trading that are typically described in contracts, invoices etc.) in the case of the electronic trading (so-called EDI trading, Internet trading, Trading which tells the information in the e-mail). ・ Retention Period: 5 years (starting on the day following the date of export permission) |
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| Note 1: |
If all of the information that needs to be included in books can be found in documents or export declarations, the book-keeping may be omitted, by the preservation of the documents or export declarations. |
| Note 2: |
Documents and information of books are organized to clarify their relationship by the identification number of export permission or the other information. |
| Note 3: |
An authorized exporter is also required to preserve books, documents and electronic data of all the specific export cargo in the same way. |
(Article 94, 94-5 of the Customs Law and Article 83 of the Cabinet Order for Enforcement of the Customs Law)
For further information, contact the Post Clearance Audit, Investigation and Intelligence Division
| Hakodate Customs | 0138-40-4272 |
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| Tokyo Customs | 03-3599-6434 |
| Yokohama Customs | 045-212-6058 |
| Nagoya Customs | 052-654-4201 |
| Osaka Customs | 06-6576-3212 |
| Kobe Customs | 078-333-3192 |
| Moji Customs | 050-3530-8402 |
| Nagasaki Customs | 095-828-8709 |
| Okinawa Regional Customs | 098-862-8668 |
For consultations on customs procedures, please contact the nearest Customs Counselor.
Please see No. 9301 for inquiries.