[Procedure name] Approval of Storing Customs-Related Documents on Electromagnetic Records
(Procedure for payment of customs duty, etc.)
[ Summary]
- Procedure required when a special importer intends to obtain approval of storing customs-related documents on electromagnetic records
[ Bases for procedures]
- Article 7-9 Paragraph 2 of the Customs Law
- Article 4-12 Paragraph 7 of the Cabinet Order for Enforcement of the Customs Law
- Article 1 of the Ministerial Order for Enforcement of the Customs Law
[ Subjects to procedure]
- Special importer who intends to obtain approval for the storage of customs-related documents on electromagnetic records
[ Time of submission]
- Submit an application at least three months prior to the intended date of starting storage.
- For a new special importer, within the three months after being approved as a special importer
[ Method of submission]
- Prepare an application for the approval of storing customs-related documents on electromagnetic records 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]
- For an applicant who has obtained approval for storing national tax-related documents on electromagnetic records, the applicant is required to submit a copy of the said application for approval, documents needed to supplement descriptions of the application, and other documents for reference: 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 Storing Customs-Related Documents on Electromagnetic Records (Customs Form C No. 9310)
[ Submitted to]
- Simple declaration controller of the customs office (customs headquarters) who approved the applicant as a special importer
- For cases where the applicant is located at a place remote from the customs headquarters, a customs counselor of your nearest customs branch or of a customs sub-branch
[ 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 provisions of Article 6 Paragraph 3 of the Law Concerning the Method of Making and Storing National Tax-Related Books and Documents on Computer, which is applied by Article 7-9 Paragraph 2 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]