| [Procedure name] | The Extension of the Time Limit for Payment of Customs Duty |
| (Procedure for payment of customs duty, etc.) | |
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| [ | Summary] |
| - | No import permit is issued for foreign goods on which an import duty is imposed until the duty is paid. This procedure is required when the applicant desires to make the extension of the time limit for payment of a customs duty.
Details of the extension of the time limit for payment are as follows:
| (1) | Extension of the time limit for payment of an individual customs duty: Applicable to an individual import declaration |
| (2) | Extension of the time limit for payment of monthly customs duty: Applicable to all of the import declarations in a month for an importer |
| (3) | Extension of the time limit for payment of a special declaration: Applicable to a special declaration according to Article 7-2 of the Customs Law |
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| (Note) Periods for the extension of the time limit for payment: Three months or less for (1) and (2) and two months or less for (3) | |
| [ | Bases for procedures] |
| - | Article 9-2 of the Customs Law | |
| [ | Subjects to procedure] |
| - | Person who desires to make the extension of the time limit for payment of customs duty | |
| [ | Time of submission] |
| - | Dates of submissions for (1) to (3) above are as follows: |
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| (1) | After submitting an import declaration and before an import permit is issued |
| (2) | By the end of the month prior to a specific month |
| (3) | By the end of the period that the submission of a special declaration is permitted within (by the end of the month following the month in which the date on which an import permit was issued falls) |
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| [ | Method of submission] |
| - | The applicant is required to prepare the following applications and a guarantee equivalent to the customs duty for payment and submit them to the customs office indicated below. | |
| [ | Fee] |
| - | There is no fee. The applicant is required to provide a guarantee equivalent to the customs duty for payment. | |
| [ | Documents to be attached and number of copies] |
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| [ | Application form and description] |
| (The following form may be printed for use in A4-sized (portrait) sheets of paper. |
| - | The applicant is required to submit the following applications, depending on cases (1) to (3) above.
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| (State the name and address of the applicant, date of import declaration, import declaration number, specific month for desired extension of the time limit for payment, last date for desired extension of the time limit for payment, total of customs duty for extension of the time limit for payment, and other data required) | |
| [ | Submitted to] |
| - | Applicants subject to one of (1) to (3) above are respectively required to submit an application to one of the following customs officials: |
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| (1) | Customs official of the customs office where the applicant submitted an import declaration |
| (2) | Collection official of the customs office where the applicant will submit an import declaration |
| (3) | Customs official of the customs office where the applicant submitted a special declaration |
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| [ | 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. | |
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| [ | Standard processing time] |
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