[Procedure name] Import Permit
(Procedures for import and export declarations)
[ Summary]
- These are procedures required for importing freight. An importer is required to submit an import declaration to customs for required inspection before obtaining an import permit. If an importer has not obtained an import permit, the goods cannot be imported into Japan.
[ Bases for procedures]
- Article 7 of the Customs Law
- Article 67 of the Customs Law
[ Subjects to procedure]
- Persons who intend to import goods
[ Time of submission]
- In principle it is after goods to be imported are carried into a Customs Area (bonded area).
[ Method of submission]
- Prepare and submit the following declarations and documents to be attached to the administrative agencies stated below.
[ Fee]
- There is no fee.
[D ocuments to be attached and number of copies]
1. Invoice (or the equivalent and other documents necessary to determine the taxation standard (freight accounts, insurance certificates, etc.))
2. Certificate of origin (for cases such the application of preferential rates)
3. Certificate of import approval for goods whose approval is required by the Minister of Economy, Trade and Industry or the Director-General of Customs
4. In addition to the above-mentioned three kinds of documents, documents and certificates that certify an import permit or approval for goods that is required by pertinent laws and orders other than those prescribed in Article 70 (certification or confirmation) of the Customs Law. (Such documents and certificates include, for example, the notification receipt of a "certificate of food import notification" according to provisions of the Food Sanitation Law and a "certificate of quarantine inspection for import" according to the Domestic Animal Infections Disease Control Law.)
5. Documents for importers of goods that seek the application of preferential rates or the reduction or exemption of tariffs according to the Customs Tariff Law, and that are required to submit specific documents on import declaration
6. Application or certificate for tax exempt approval for goods that are subject to internal consumption tax
7. Statement of calculation (limited to goods that require complicated calculations to have a proportion, price, etc.)
8. Payment slip (not including cases with the comprehensive extension of the time limit for payment)
9. Deferral tax confirmation slip (limited to cases with the comprehensive extension of the time limit for payment)
Application form and description]
 (The following form may be printed for use on an A4-sized (portrait) sheet of paper. )
- Declaration (duty payment) form of imports (Customs Form C No. 5020)
(Enter the names of goods, quantities, prices, destination, name of the vessel or aircraft that transported the goods, location of stores for the freight, classifications in the schedule of the Customs Tariff Law, tax rates, amounts of tax payment, and other items required.)
[ Submitted to]
- Submit the documents to the customs clearance section of the customs office having jurisdiction over the area where the goods are stored for import.
[ Reception time]
- Office hours of customs (8:30 a.m. through 5:00 p.m. except on holidays for the administrative agencies)
Consult at customs in advance for a declaration outside the office hours of customs.
[ Consultation service]
- For information, ask a customs counselor or the customs office that processes your application.
[ Submission standard]
No permits are issued for the following cases:
- FA case where laws and orders other than the customs-related laws and orders require a permit or approval for goods to be imported, but the procedures have not been completed.
- A case where the payment of tariffs, etc. has not been completed (not including cases that approve the extension of the time limit for payment.)
[ Standard processing time]
[ Administrative appeal]
- Any person may file a protest with the Director-General of Customs within two months from the day following the date of acknowledgement of a disposition related to a customs declaration in case he or she is not satisfied with that disposition.
[ Remarks]
The following contents are available on the Customs home page on the Internet.
- Preferential tariffs
- Other laws and orders that are enforced by Customs
- Tariff reduction, exemption, and return system
- Systems of internal consumption tax reduction and exemption on import goods