[Procedure name]	Approval of Succession to Approved Special Importer Due to Inheritance, Merger or Division
	(Procedure for payment of customs duty, etc.)

[	Summary]
-	Procedure required when a person intends to succeed to the position of approved special importer due to inheritance, merger or division

[	Bases for procedures]
-	Article 7-13 of the Customs Law
-	Article 4-15 Paragraphs 1 and 2 of the Cabinet Order for Enforcement of the Customs Law

[	Subjects to procedure]
-	Person who intends to apply for the approval of succeeding to the position of approved special importer

[	Time of submission]
-	For an inheritance, within 60 days after the death of the decedent
-	For a merger, before the day of the merger (before the date described in the merger agreement concluded)
-	For a division, before the day of the division (before the date described in the division plan or division agreement concluded)

[	Method of submission]
-	Prepare an application for the approval of succession to approved special importer and documents to be attached and submit them to a simple declaration controller of customs.

[	Fee]
-	There is no fee for the application.

[	Documents to be attached and number of copies]
	In addition to the documents to be attached required once when submitting an "Application for Approval of Approved Special Importer,"
-	For an inheritance: Documents that certify the succession to the position of the decedent: One copy
-	For a merger or a division: Documents that confirm an expected merger or division is certain: One copy

[	Application form and description]
	(The following forms may be printed for use in A4-sized (portrait) sheets of paper.)
-	Application for Approval of Succession to Approved Special Importer (Customs Form C No. 9060)

[

Submitted to]

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The applicant is required to submit an application to a simple declaration controller of the customs office that originally approved the application for special importer submitted by the applicant (to a simple declaration controller of the customs office having jurisdiction over the location of the principle office of planned international trade of a post-merger or post-division importer in case a merger or division took place among special importers approved by different Directors-General of Customs Office).

[	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]
-	Examined in accordance with Article 48-2 Paragraphs 1 to 5 (succession of permit) of the Customs Law which is applied by Article 7-13 of the Customs Law.

[	Standard processing time]
-	About three months after an application was submitted

[	Administrative appeal]
-	Any person may file a protest with the Director-General of Customs within two months from the following the date of acknowledgement of a disposition related to the above mentioned procedure in case he or she is not satisfied with that disposition.

[	Remarks]