[Procedure name] | Approval of Storing-Customs Related Books and Documents on Micro Films Output by Computer Instead of Storing Them on Electromagnetic Records |
(Procedure for payment of customs duty, etc.) |
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[ | Summary] |
- | Procedure required when a special importer who has obtained approval of storing customs-related books and documents on electromagnetic records, intends to change the storage of the data onto micro films output by computer |
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[ | 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 |
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[ | Subjects to procedure] |
- | Special importer who has obtained approval of storing customs-related books and documents on electromagnetic records and intends to change the storage of the data onto micro films output by computer |
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[ | Time of submission] |
- | At least three months prior to the intended day of storing data on micro films output by computer instead of storing data on electromagnetic records |
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[ | Method of submission] |
- | Prepare an application for the approval of storing approved customs-related books and documents on micro films output by the computer and submit it to a simple declaration controller of customs. |
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[ | Fee] |
- | There is no fee for the application. |
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[ | Documents to be attached and number of copies] |
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[ | 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 |
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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) |
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[ | Consultation service] |
- | For information, ask a customs counselor or the customs office that processes your application. |
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[ | Submission standard] |
- | Examined in accordance with the provisions of Article 9 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. |
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[ | Standard processing time] |
- | About three months after an application was submitted |
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[ | 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. |
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