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4.1 Measures Directly Affecting Imports 4.1.1 Customs procedures and requirements
1.1. Since Japan's last review in 2013, there has been little change to customs clearance procedures and requirements. Japan Customs, under the Ministry of Finance, continues to administer and enforce customs legislation. There are no special registration requirements for importers and the use of a customs broker is optional.37 A customs import declaration is needed for importation, in addition to other documents which may be required through risk management, such as bill of lading, commercial invoice, and packing list. Electronic application formalities between various agencies have been unified through the completion of the common portal for the next generation single window. Currently seven customs offices are permanently open.
1.2. Japan Customs introduced the Authorized Economic Operator (AEO) programme in March 2006 and subsequently developed it to simplify customs procedures and facilitate legitimate trade.38 Importers, exporters, manufacturers, warehouse operators, customs brokers, and logistics operators are eligible to become AEOs in Japan. Importers with cargo security management and a good compliance record may file import and customs duty declarations separately; this allows goods to be released before filing the customs duty declaration; import declarations may be filed in advance of cargo arrivals.
1.3. As at 1 April 2014, the total number of AEOs was 523 (compared with 501 on 1 April 2013). Following progressive improvements in Japan's AEO scheme, the release time for AEO import cargoes has been reduced significantly. According to the latest time-release study conducted in March 2012 on maritime cargoes, the release time was 0.1 hours (6 minutes) for AEO import cargoes as against 2.6 hours (156 minutes) for non-AEO import cargoes. On air cargoes, less than one minute was needed for AEO import cargoes compared to 0.3 hours (18 minutes) for non AEO import cargoes.39
1.4. Japan has mutual recognition arrangements (MRAs) on AEO programmes with Canada, the European Union, the Republic of Korea, Malaysia, New Zealand, Singapore, and the United States. Under these MRAs, Japan Customs takes into account the status of the members of the other AEO programme when conducting its own risk assessment. Japan is in consultation with Switzerland on the possibility of having MRAs on AEOs.
1.5. Japan ranks 20th (out of 189 economies) in the World Bank's Trading Across-Borders 2015 Index; import procedures take 11 days and cost US$1,107 per container (compared with 11 days and US$970 per container in 2013).40 The Japanese authorities indicate that this data refers to import procedures other than customs. Customs fees and charges are described in the website of Japan Customs.41
1.1. During the review period, Japan amended some provisions concerning the determination of customs value of imported goods in customs-related laws and regulations with the aim of improving their clarity particularly for complicated transactions (e.g. conditions of buyer and buying commission have been simplified).
1.2. All importers must file a customs declaration basically after goods have entered into bonded (hozei) area; this may now be done without entry of goods into the bonded area under certain conditions, such as an authorized importer presenting an import declaration with the Electronic Data Processing System. The customs value of imported goods is determined according to their c.i.f. price (in principle based on the transaction value of the imported goods).
1.3. Importers may pay the assessed customs duty through the multi-payment network system. The network connects teller institutions (government authorities) with financial institutions. The government does not charge any fee for the use of the system; however, the financial institutions involved may collect fees. An advance ruling, which is issued in writing by Customs upon written request of an applicant, is binding on such Customs in respect of the applicant that sought it. An applicant includes not only importers but also other relevant parties. Information in writing on advance rulings are made available through the internet on the website of Japan Customs.42
1.4. Complaints against Customs' decisions may be made to the Director-General of Customs within two months of the decision. Further appeals may be lodged with the Minister of Finance within one month of the decision by the Director-General of Customs. A lawsuit may be filed against the Minister's decision within six months of such decision. According to the authorities, in 2013 there were 43 complaints (as in 2012), 18 appeals (as compared to 8 in 2012), and 5 law suits were filed (compared to 3 in 2012).
4.1.3 Rules of origin
1.1. Japan has notified the WTO that it has non-preferential rules of origin.43
1.2. Japan provides preferential rules of origin under the Generalized System of Preferences (GSP) and its various RTAs/EPAs (section 2). To benefit from preferential duties, certificates of origin need to be provided, issued by authorized institutions in the exporting country44, in order to prove that the product being imported is basically "wholly obtained" or "substantially transformed" (e.g. change of tariff classification at the HS 4-digit or 40% of value added) in the exporting country. For goods "not wholly obtained", specific criteria based on change of tariff classification rules, processing rules, and value added rules are applied on a product-by-product basis. Rules of origin under EPAs and the GSP apply these specific criteria for various products.
1.3. Japan's MFN rules of origin to determine, inter alia, whether to apply MFN rates (as opposed to general rates) are detailed in Article 4-2 of the Cabinet Order for Enforcement of the Customs Law, and Articles 1-5 and 1-6 of the Ordinance for Enforcement of the Customs Law.45 MFN tariff rates are applicable to imports from eligible countries, where the country of origin is defined as the country in which the goods concerned have been wholly obtained or have undergone substantial transformation (change of tariff classification at the HS 4-digit level).
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