[Procedure name] Application for Extension of Periods Due to Disasters
(Procedure for extension of period due to disasters)
[ Summary]
- This is a procedure required when a disaster victim, who resided or dwelled in an area that the Minister of Finance designated as an area of considerable damage due to a specific disaster (earthquake disaster, storm and flood damage, fire disaster, snowfall disaster, thunderbolt, eruption, other disasters caused by a convulsion in natural phenomena, explosion of gunpowder, disorder or disaster caused by human carelessness), intends to extend the time limits of applications, requests, notifications, submissions of documents, or of payments or collections prescribed in the Customs Law until one day after the date that is designated by the Minister of Finance for extension.
In addition, (1) a person who failed to submit an application, etc. by the extended time limit or (2) a person other than the disaster victim who resided or dwelled in the area that a specific disaster took place in but who cannot submit an application, etc. by the post-disaster time limit, due to an unavoidable reason caused by a specific disaster, may extend the time limit through this procedure.
[ Bases for procedures]
- Article 2-3, Paragraphs 3 and 4 of the Customs Law
- Article 1-5, Paragraph 2 of the Cabinet Order for Enforcement of the Customs Law
- Article 1-5, Paragraph 4 of the Cabinet Order for Enforcement of the Customs Law
[ Subjects to procedure]
- Person who intends to extend the time limit
[ Time of submission]
- Within a reasonable period after the cause preventing submission has disappeared
[ Method of submission]
- Prepare the following application, together with documents to be attached, and submit them to your nearest customs office.
[ Fee]
- There is no fee.
[Do cuments to be attached and number of copies]
(1) Documents evidencing that the applicant resided or dwelled in the area when a specific disaster took place and that evidence that the applicant is a victim of the specific disaster (victim's certificate, a document evidencing that the applicant has obtained the approval of borrowing public funds according to the authorized specific disaster, certificate of earthquake insurance benefits, a document evidencing the financial damage of the applicant that is admitted by the Director-General of Customs, etc.) (However, when an applicant failed to submit an application, etc. due to personal reasons, customs will determine the case after considering damage conditions of the area that the applicant resided or dwelled in and other circumstances.)
(2) Documents evidencing there was an unavoidable cause
[ Application form and description]
(The following forms may be printed for use in A4-sized (portrait) sheets of paper.)
- Application for Time Limit Extension of Applications, etc. due to Specific Disaster (Customs Form C No. 1002-2)
[ Submitted to]
- Submit your application to your nearest 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]
[ Standard processing time]
[ Administrative appeal]
- Any person may file a protest with the Director-General of Customs within two months from the day following the date of acknowledgement of a disposition related to a customs declaration in case he or she is not satisfied with that disposition.
[ Remarks]