Japanese customs conduct audit to importers as regular basis annually.
The result of this audit was published in customs web site.
Approx 70% of importers are pointed out as declaration failure.
Period of audit: July 2007 to June 2008.
Number of importers audited: 5,865 companies
Pointed out as declaration failure: 4,099 companies - 69.9% of total investigation
Tax penalty by this audit is total JPY11,240,440,000.- which is equivalent to US$112millions.
This amount include shortage of duty/tax plus additional tax penalty.
This means average tax penalty by company is JPY2,740,000 which is equivalent to US$27,400.
The items which had the biggest penalty amount is electrical products. 2nd is machinery, then textile clothing, knitted clothing, and optical instrument.
The content of declaration failure is mostly short declaration of items such as raw material which was offered to overseas exporters for manufacturing, which must be included in import declaration amount, we call it as "Assist" element.
Customs valuation is somewhat difficult area for general business users to understand, however it is getting critical to know, considering this high rate of error declaration in audit.
(Source: Japan customs web site http://www.mof.go.jp/jouhou/kanzei/ka201127b.htm)
2008年11月28日金曜日
2008年11月26日水曜日
CBP Publishes 10+2 Rule
To help prevent terrorist weapons from being transported to the United States, vessel carriers bringing cargo to the United States are required to transmit certain information to Customs and Border Protection (CBP) about the cargo they are transporting prior to lading that cargo at foreign ports of entry.
This interim final rule requires both importers and carriers to submit additional information pertaining to cargo to CBP before the cargo is brought into the United States by vessel. This information must be submitted to CBP by way of a CBP- approved electronic data interchange system. The required information is reasonably necessary to improve CBP's ability to identify high-risk shipments so as to prevent smuggling and ensure cargo safety and security.
Effective Date: This rule is effective on January 26, 2009.
CBP will hold public forum and requests comments by June 1, 2009.
More details and comprehensive summary of this regulation change, please take a look:
http://www.bryancave.com/bulletins/ Trade Bulletin IRB No. 417 dated Nov. 25, 2008.
This interim final rule requires both importers and carriers to submit additional information pertaining to cargo to CBP before the cargo is brought into the United States by vessel. This information must be submitted to CBP by way of a CBP- approved electronic data interchange system. The required information is reasonably necessary to improve CBP's ability to identify high-risk shipments so as to prevent smuggling and ensure cargo safety and security.
Effective Date: This rule is effective on January 26, 2009.
CBP will hold public forum and requests comments by June 1, 2009.
More details and comprehensive summary of this regulation change, please take a look:
http://www.bryancave.com/bulletins/ Trade Bulletin IRB No. 417 dated Nov. 25, 2008.
2008年11月23日日曜日
Singapore ASEAN-JP CO issue delay in December
According to Japanese METI web site on Nov 21, Japanese government was noticed from Singapore government that Certificate of Origin ("CO") for ASEAN-JP EPA will not be issued on December 1, which is the implementation day of ASEAN-Japan EPA.
This is due to Singapore's internal reason, the preparation system is not due on time.
Japan request to Singapore to make effort to issue CO on time as originally announced by Dec 1.
At this time, Singapore will come to issue CO by January 1st, including retrospective issuance.
As for receiving in importing CO as proof of origin, Singapore will accept as originally planned from Dec 1.
(Source: METI web site: http://www.meti.go.jp/policy/trade_policy/081121%20AJCEP発効にあたって〔セット版〕.pdf)
This is due to Singapore's internal reason, the preparation system is not due on time.
Japan request to Singapore to make effort to issue CO on time as originally announced by Dec 1.
At this time, Singapore will come to issue CO by January 1st, including retrospective issuance.
As for receiving in importing CO as proof of origin, Singapore will accept as originally planned from Dec 1.
(Source: METI web site: http://www.meti.go.jp/policy/trade_policy/081121%20AJCEP発効にあたって〔セット版〕.pdf)
Sailing regatta is illegal?
Even participating in sailing regatta event would be illegal to US export regulation?
Difficult to imagine? Below is the case summary.
The U.S. Commerce Department recently fined two individuals for organizing and participating in a 2003 sailing regatta from Florida to Cuba and back. After the regatta, Commerce charged them with aiding and abetting the unlicensed export of a sailboat to Cuba because the sailboat was classified according to the Commerce Control List as 8A992 f., which controls “[v]essels … including inflatable boats, and specially designed components therefore.”
Exports of such items require a license to Cuba and other countries.
In addition to violation of export regulation, they illegally provided travel service to Cuba, it would be another penalty by US Treasury Department.
I believe this case is without evil intention, and not so much threat to national security, however it is violation and penalty is given. Very instructive case people must understand US export regulation.
(Source: http://www.bryancave.com/bulletins/ IRB No 415 on Nov. 20, 2008)
Difficult to imagine? Below is the case summary.
The U.S. Commerce Department recently fined two individuals for organizing and participating in a 2003 sailing regatta from Florida to Cuba and back. After the regatta, Commerce charged them with aiding and abetting the unlicensed export of a sailboat to Cuba because the sailboat was classified according to the Commerce Control List as 8A992 f., which controls “[v]essels … including inflatable boats, and specially designed components therefore.”
Exports of such items require a license to Cuba and other countries.
In addition to violation of export regulation, they illegally provided travel service to Cuba, it would be another penalty by US Treasury Department.
I believe this case is without evil intention, and not so much threat to national security, however it is violation and penalty is given. Very instructive case people must understand US export regulation.
(Source: http://www.bryancave.com/bulletins/ IRB No 415 on Nov. 20, 2008)
2008年11月12日水曜日
Japan-Philippine EPA finally implemented on Dec 11
The announcement of diplomatic note exchanged with Philippine was published in Japanese government web site. (as of now, only in Japanese)
http://www.mofa.go.jp/mofaj/press/release/h20/11/1184607_919.html
According the this news release, The JP-Philippine EPA will be effective on Dec. 11 this year.
http://www.mofa.go.jp/mofaj/press/release/h20/11/1184607_919.html
According the this news release, The JP-Philippine EPA will be effective on Dec. 11 this year.
2008年11月8日土曜日
ASEAN-Japan EPA effective on Dec 01, 2008 but with only 5 countries
AJCEP (Agreement on Comprehensive Economic Partnership among Japan and Member States of the Association of Southeast Asian Nations) was signed in April this year with 11 countries in ASEAN. With this EPA, approx. the customs duty of 93% of import amount into Japan from ASEAN countries will be abolished within 10 years. As for export from Japan to ASEAN, approx. 91% of export amount will be treated as zero duty within 10 years. There are some tricky points traders need to know.
Tariff concession and HS code 2002
Each 11 countries have each Concessions and the schedule is based on HS2002. Please bear in mind Japan currently use HS2007 for importation. Trader need to recognize this difference of HS code in finding the HS of goods. For details of each countries' Concessions and note, please find in Annex 1 of below web site of MOFA.http://www.mofa.go.jp/policy/economy/fta/asean/annex1.html
Effective 5 countries only in December 01, 2008
Now it was announced by Japanese government that this AJCEP will be effective from December 01, 2008. After this date, AJCEP will be implemented with the countries who made notification. As of December 01, the countries implemented are five countries only, which are Japan, Singapore, Laos, Vietnam and Myanmar. With regards to the ASEAN countries which will make the notification later, the Agreement will enter into force subsequently in accordance with the stipulations of the Agreement. However, the staging of tariff reduction is calculated from December 01, 2008 as the starting point.
Bilateral EPA is still valid independently
Japan have bilateral EPA with Singapore, Malaysia, Thailand, Indonesia, and Brunei. These bilateral EPAs are still valid, and ASEAN – Japan EPA is treated legally as another agreement. Both EPAs don’t have legal superiority and are treated equally. Trader can select which EPA is to be applied in claiming preferential tariff. Please be noted, however, there are slight difference in rule of origin between bilateral EPA and ASEAN – Japan EPA, depending on the product. Trader needs to check the rule of origin beforehand.
GSP with Cambodia, Laos and Myanmar is still valid independently
Generalized System of Preferences (“GSP”) is still valid for Cambodia, Laos and Myanmar after the implementation of ASEAN – Japan EPA. Trader can select which preferential tariff (GSP tariff or EPA tariff) is to be claimed in importing. Please be noted the rule of origin is slightly different depending on the product.
Certificate of Origin is different form from other bilateral EPA
ASEAN – Japan EPA has its own unique form of Certificate of Origin, called From AJ. In addition, when fulfilling the form, origin criteria (such as WO, CTH, RVC etc.) have its own criteria in ASEAN – Japan EPA. Trader need to take care the difference of Certificate of Origin, as the bilateral EPA’s Certificate of Origin is NOT allowed to claim the preferential tariff of ASEAN – Japan EPA in importing.
Introducing Back-to-Back CO
For Japanese importer, Back-to-Back CO (Country of Origin) is new rule because this rule have never been in bilateral EPA Japan have concluded so far. In ASEAN – Japan EPA, this rule is introduced first time for Japan. Back-to-Back CO usually involves three countries. For example, a product which was produced in Thailand may be bought by a trader in Singapore and imported into Singapore. After that, a Singapore Trader sell the Thailand origin product to a trader in Japan. In such a case, CO issued in Thailand can be converted by Singapore authority but with as Thailand origin, like re-issue CO successively. In Form AJ Country of Origin, there is a blank square to check in 13th column when applying Back-to-Back CO.
Tariff concession and HS code 2002
Each 11 countries have each Concessions and the schedule is based on HS2002. Please bear in mind Japan currently use HS2007 for importation. Trader need to recognize this difference of HS code in finding the HS of goods. For details of each countries' Concessions and note, please find in Annex 1 of below web site of MOFA.http://www.mofa.go.jp/policy/economy/fta/asean/annex1.html
Effective 5 countries only in December 01, 2008
Now it was announced by Japanese government that this AJCEP will be effective from December 01, 2008. After this date, AJCEP will be implemented with the countries who made notification. As of December 01, the countries implemented are five countries only, which are Japan, Singapore, Laos, Vietnam and Myanmar. With regards to the ASEAN countries which will make the notification later, the Agreement will enter into force subsequently in accordance with the stipulations of the Agreement. However, the staging of tariff reduction is calculated from December 01, 2008 as the starting point.
Bilateral EPA is still valid independently
Japan have bilateral EPA with Singapore, Malaysia, Thailand, Indonesia, and Brunei. These bilateral EPAs are still valid, and ASEAN – Japan EPA is treated legally as another agreement. Both EPAs don’t have legal superiority and are treated equally. Trader can select which EPA is to be applied in claiming preferential tariff. Please be noted, however, there are slight difference in rule of origin between bilateral EPA and ASEAN – Japan EPA, depending on the product. Trader needs to check the rule of origin beforehand.
GSP with Cambodia, Laos and Myanmar is still valid independently
Generalized System of Preferences (“GSP”) is still valid for Cambodia, Laos and Myanmar after the implementation of ASEAN – Japan EPA. Trader can select which preferential tariff (GSP tariff or EPA tariff) is to be claimed in importing. Please be noted the rule of origin is slightly different depending on the product.
Certificate of Origin is different form from other bilateral EPA
ASEAN – Japan EPA has its own unique form of Certificate of Origin, called From AJ. In addition, when fulfilling the form, origin criteria (such as WO, CTH, RVC etc.) have its own criteria in ASEAN – Japan EPA. Trader need to take care the difference of Certificate of Origin, as the bilateral EPA’s Certificate of Origin is NOT allowed to claim the preferential tariff of ASEAN – Japan EPA in importing.
Introducing Back-to-Back CO
For Japanese importer, Back-to-Back CO (Country of Origin) is new rule because this rule have never been in bilateral EPA Japan have concluded so far. In ASEAN – Japan EPA, this rule is introduced first time for Japan. Back-to-Back CO usually involves three countries. For example, a product which was produced in Thailand may be bought by a trader in Singapore and imported into Singapore. After that, a Singapore Trader sell the Thailand origin product to a trader in Japan. In such a case, CO issued in Thailand can be converted by Singapore authority but with as Thailand origin, like re-issue CO successively. In Form AJ Country of Origin, there is a blank square to check in 13th column when applying Back-to-Back CO.
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