[Procedure name]	Approval for Receiving a Mail Article Whose Customs Duty Must be Paid before Customs Determines a Customs Taxation Standard and an Amount of Duty
	(Procedure for payment of customs duty, etc.)

[	Summary]
-	Customs determines the customs taxation standard and the amount of customs duty for a mail article. A mail article may be withdrawn from customs when the addressee pays the amount of customs duty required. This procedure is required when the applicant desires to withdraw a mail article from customs before customs determines the customs taxation standard and the amount of customs duty.

[	Bases for procedures]
-	Article 77 Paragraph 6 of the Customs Law

[	Subjects to procedure]
-	Addressee of a mail article

[	Time of submission]
-	After receiving a notice from customs that a mail article for the addressee arrived or when the addressee has received a notice of an amount of customs duty from customs

[	Method of submission]
-	Prepare the following application and submit it to the postal customs sub-branch that issued the above notice.

[	Fee]
-	There is no fee. However, customs may ask the applicant to provide a guarantee upon approval.

[	Documents to be attached and number of copies]

[	Application form and description]
	(The following forms may be printed for use in A4-sized (landscape) sheets of paper.)
-	Application for Approval of Mail Article before Payment of Customs Duty, etc. (Customs Form C No. 5100) (Describe the name and quantity of the mail article, deposit number in the posts and telecommunications office, reasons for application, etc.

[	Submitted to]
-	Postal customs sub-branch that issued a notice mentioned above

[	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, contact a customs counselor or the postal customs sub-branch that processes the said procedure.

[	Submission standard]

[	Standard processing time]

[	Administrative appeal]

[	Remarks]