[Procedure name] Permit of Hozei Work in a Place Other Than the Customs Manufacturing Warehouse
(Procedure for storage of goods in customs areas)
[ Summary]
- Procedure required when foreign goods in a customs manufacturing warehouse are carried out into a place for hozei work other than the customs manufacturing warehouse
[ Bases for procedures]
- Article 61 Paragraph 1 of the Customs Law
- Article 49 Paragraph 1 of the Cabinet Order for Enforcement of the Customs Law
[ Subjects to procedure]
- Person, who has the permit of a customs manufacturing warehouse, and intends to obtain a permit of hozei work in a place other than the customs manufacturing warehouse
[ Time of submission]
- Submit your application before carrying out foreign goods stored in your customs manufacturing warehouse into a place for hozei work other than the warehouse.
[ Method of submission]
- Prepare an application and submit it to a hozei section official of the customs office stated below.
[ Fee]
- No fee is required for application.
[ Documents to be attached and number of copies]
- No documents to be attached required.
[ Application form and description]
(The following forms may be printed for use in A4-sized (portrait) sheets of paper.)
- Application for (Batch, Individual) Permit of Hozei Work in other than Customs Manufacturing Warehouse (Integrated Customs Area) (Customs Form C No. 3290) : Two copies
[ Submitted to]
- Submit your application to a hozei section official of the customs office having jurisdiction over the area where the said customs manufacturing warehouse is located.
[ Reception time]
- Office hours of customs (8:30 a.m. through 5:00 p.m. except on holidays for the administrative agencies)
Contact the customs beforehand if you intend to submit your application outside the office hours of customs.
[ Consultation service]
- For information, ask a customs counselor or the customs office that processes your application.
[S ubmission standard]
1.

That hozei work in a place other than the customs manufacturing warehouse must meet one of the following cases:

(1)  Case where raw materials of foreign goods in a customs manufacturing warehouse are used for manufacturing or processing and their products need to undergo subsequent processing or manufacturing (including packaging) outside the warehouse because it lacks for the facility or capacity needed
(2)  Case where hozei work is done as the first hozei work in a place other than the original customs manufacturing warehouse and the second hozei work and onward are scheduled to take place in the original customs manufacturing warehouse
(3)  Case where hozei work in a place other than a customs manufacturing warehouse is subsequent part of the hozei work in the customs manufacturing warehouse and the hozei work accounts for 30% or less of the quantity of products manufactured by the customs manufacturing warehouse and the hozei work outside the customs warehouse must be admitted as inevitable.
(4)  Case where it is truly inevitable to perform hozei work in a place other than the original customs manufacturing warehouse to process all the raw materials of foreign goods stored in the customs manufacturing warehouse
2. Case where, in principle, a plant for hozei work does not belong to the same corporation that owns a customs manufacturing warehouse, where the corporation is admitted as too small and it is difficult or inappropriate to use the place for a customs manufacturing warehouse, or where hozei work in the plant is admitted as unavoidable due to an economic or other cause; or case where a plant that performs hozei work belongs to the same corporation that owns a customs manufacturing warehouse, where the hozei work in the plant accounts for a small portion (30% or less) of the production volume, where using the plant for a customs manufacturing warehouse is admitted as not necessarily appropriate.
3. Case where the yield of hozei work in a plant other than the customs manufacturing warehouse is known and therefore knowing the exact quantity of products manufactured in the plant must be possible.
4.

Case where there must be one of the following relations on goods between the customs manufacturing warehouse and the plant that performs hozei work outside the customs manufacturing warehouse.

(1)  That the products produced by hozei work in a plant other than the original customs manufacturing warehouse must be returned to the original customs manufacturing warehouse and that it can be confirmed that these products are the results of the goods once carried out of the original customs manufacturing warehouse
(2)  That, like a plant other than the original customs manufacturing warehouse that performs hozei work belongs to a subcontractor of the customs manufacturing warehouse, the ownership of goods belongs to a person who has the permit of a customs manufacturing warehouse, where the subsequent processing, manufacturing, marketing etc. are controlled and supervised by the person who has the permit of the customs manufacturing warehouse, therefore, actual control of the goods is performed by the holder of the customs manufacturing warehouse permit during the processing course where the ownership of the goods may be transferred
[ Standard processing time]
[ 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]