税関事務管理人 (Customs Affaires Representative)

「税関事務管理人」制度について

本説明文は平成15年4月1日付で施行された平成15年度関税関係政省令の改正のうち、税関事務管理人(関税法第95条)に関して輸入消費税の仕入税額控除との関連についての概要をまとめたものです。

平成15年の3月末までは、日本国内に支店等を有していない外国法人は、輸入申告書上の輸入者になることは出来ませんでしたが、平成15年4月1日付で「税関事務管理人」制度が創設されたことにより、今後は日本国内に支店等を有していない外国法人であっても「関税事務管理人」を選任することにより輸入申告書上の輸入者になることができ、関税・輸入消費税等の納税義務者になります。従って当該外国法人が消費税の課税事業者である場合又は課税事業者であることを選択した場合には、消費税申告書の中で輸入消費税の仕入税額控除を取ることが認められます。なお、日本国内での製品の引渡し時(所有権移転時)に消費税の課税売上が発生しますので、消費税の課税事業者の選択を行なうかどうかについて判断が必要となってきます。

この改正の背景として、日本国内に支店等を有していない海外のベンダーが、日本のメーカー向けに供給する部品の在庫管理を国内で行い、日本のメーカーの需要に応じて日本国内の工場に配送するというVMI(Vendor Managed Inventory)の普及があります。またDDP(Delivered Duty Paid)取引のように海外の輸出者が国内の買い手に貨物を引き渡すまでの関税込みの一切の危険負担及び費用負担を行う形態の普及もあります。

今回の改正の趣旨は、日本国内に住所及び居所を有しない個人(輸出者)並びに日本国内に事務所及び事業所を有しない海外法人(輸出者)が自ら輸入申告を行う場合の環境整備を図ったものです。但し、税関の見解では、非居住者との委託販売契約や問屋契約の下では、輸入貨物を引き取る国内の受託者または問屋が輸入者となるということです。

Japan Customs:  The “Customs Affairs Representative” (CAR)

Background

Amendments to the Japan Customs Law (JCL) (effective on or after April 1, 2003) have created a new status/entity in Japan relevant to the international trade activities of non-resident foreign firms seeking to enter the Japanese market for the first time, or, enhance their current market presence in Japan.  In short, these amendments to the JCL permit a foreign person/firm to appoint a “Customs Affairs Representative” (CAR) who is authorized to undertake certain customs procedures on behalf of such person/firm (e.g. make import declarations and tender customs duties and import consumption tax due).

Discussion

Prior to these recent legislative developments, foreign firms were not permitted to import goods in their own name.  Rather, in the past, non-residents seeking to import merchandise into Japan, maintain inventory in Japan and distribute their products to customers in Japan were either: (1) wholly reliant upon (or at the mercy of) their strategic trading partners (i.e. trading companies) to undertake such activities on their behalf; or (2) required to establish a subsidiary or branch in Japan.  Regardless of which of the foregoing options the non-resident chose, it would have undoubtedly incurred significant additional costs and/or have suffered lost revenues/profits due to the legal limitations imposed under the former system.

The new provisions of the JCL have made it possible for non-resident persons/firms to enter into transactions with Japan Customers through the use of an agent, thereby permitting the importation of foreign goods by “Non-Resident Importers” (NRIs), a term used in the customs laws and regulations in other jurisdictions.  Non-resident foreign companies that effectively structure their transactions by leveraging the business models that may be implemented through the use of a CAR in Japan (particularly the use of a CAR in conjunction with a Japan Customs bonded area to facilitate in-country sales to Japanese customers) may achieve substantial cost savings and/or marketing benefits.

Benefits of Utilizing a CAR in Japan

Through the implementation and successful management of a CAR import model in Japan, a NRI may realize most, if not all, of the following benefits:

Ø  Sell directly to customers in Japan without establishing a office, branch or subsidiary in Japan (in other words, the costs associated with establishing and maintaining a presence in Japan can be greatly reduced in that costs associated with establishing a subsidiary or branch far exceed designating and using a CAR to facilitate imports and sales)

Ø  Regain control on overall logistic costs often paid or lost to dealing with strategic partners in Japan

Ø  More flexible and timely delivery options for Japanese customers – e.g. Non-resident seller can sell to customers located in Japan out of inventory managed by CAR

Ø  From a logistics, cost and operational perspective, the CAR arrangement, in conjunction with the use of a Customs Bonded Zone enables an NRI to efficiently operate a Vendor Managed Inventory (VMI) system (facilitating sales to Japan Customers) without establishing a presence in Japan:

Duty/VAT deferral: Goods can be stored up to 3 months without tendering duty/VAT

Second warehouse (Distribution Center), and shipping costs thereto, may be eliminated

Certain light (e.g., pre-delivery inspection) may be performed

Reduction in shipping/administrative costs associated with returned goods

“Rejects” may be re-shipped prior to import clearance

Reduces PE Exposure A bonded W/H is considered outside Japanese territory

Legal Base

Customs Law

The amendments of the Customs Law

 

Article 2-4 (Delivery of Documents, etc.) : The provisions of the General Law of National

Tax, Article 12 (Delivery of Documents) and Article 14(Delivery through public notice)

shall apply mutatis mutandis to delivery of documents done by the Director-General of Customs or a customs official under this Law, the Customs Tariff Law, or other laws

pertaining to customs duty. In this case, “A tax representative “ prescribed in the proviso to paragraph 1 and in paragraph 3 of Article 12 of the General Law of National Tax shall be read as a “Customs affairs representative” as may be stipulated in paragraph 1 of Article 95 of the Customs Law (Customs Affairs representative).

Article 95 (Customs Affairs Representative)

In case where a declarant, etc. who is a natural person (a declarant, etc. shall mean any person who is to take procedures pertaining to Customs affairs. Hereinafter in this Article referred to as the same) shall not have its domicile and residence (excluding an office of a company and of business) in Japan or be destined to close the said domicile and residence or the declarant, etc. who is a juridical person and has no head office nor a principal office in Japan or be destined to close the said head office and principal office, if it is necessary in order to deal with procedures related to Customs affairs and the matters concerning the said affairs (hereinafter in this Article referred to as “procedures for Customs Affairs, etc.”), the said declarant, etc. shall designate the “Customs Affairs representative who has its domicile or residence (in case of a juridical person, either head office or principal office in Japan) in Japan and has capacity to manage the procedures for Customs Affairs, etc. in order to perform the said procedures.

  1. In case where a declarant, etc. designates the “Customs Affairs Representative” under the preceding paragraph, he shall, as may be prescribed by a Cabinet Order, report such designation to the Director-General of Customs with whom the procedures for Customs Affairs, etc. are to be filed. The same shall be applied in the case of dismissal of the Customs Affairs Representative.
  1. In the preceding two paragraphs, the “procedures for Customs Affairs” shall mean an import declaration and any other procedures (excluding those procedures done by any person entering or leaving Japan and any other procedures as may be prescribed by a Cabinet Order) under the provisions of this law, the Customs Tariff Law and any other laws pertaining to customs duty.

The amendments of Cabinet Order for Enforcement of the Customs Law

Article 84 (Formalities for Reporting “Customs Affairs Representative):

The report provided for in a foregoing part of paragraph 2 of Article 95 (Report of Customs Affairs Representative) of the Law shall be made by submitting a written report stating following particulars.

(1)  Domicile or address and name or denomination of the Customs Affairs Representative;

(2)  Reasons for designating the Customs Affairs Representative;

(3)  Any other relevant matters.

  1. The report provided for in the provisions of the latter part of paragraph 2 of Article 95 of the Law shall be made by submitting a written report stating following particulars.

(1) Domicile or address and name or denomination of the Customs Affairs Representative dismissed;

(2) Reasons for dismissing the Customs Affairs Representative;

(3) Any other relevant matters.

Article85 (Formalities for which Designation of Customs Affairs Representative are not required):

The formalities as may be prescribed by a Cabinet Order under paragraph 3 of Article 95 (Formalities for which Designation of Customs Affairs Representative are not required) of the Law shall be the formalities under the provisions of paragraph 3 of Article 7 (Request for Advance Ruling) of the Law, and the formalities under the provisions of;

・  Article 15 (Formalities for Entry into Port),

・  Paragraph 1 of Article 17(Formalities for Departure from Port),

・  Article 18 (Simplified Formalities for Entry into or Departure from Port),

・  Article 20 (Entry into or Departure from Closed Port),

・  Article 21 (Temporary Landing of Foreign Goods),

・  Article 22 ( Report, etc. on Call at Foreign Port of coasting Vessel, etc.) and

・  Article 25 (Change in Status of Vessel or Aircraft)(inclusive of the case where the Article 27(Performance of Acts of Master of Vessel or Captain of Aircraft by Procuration) shall be applied).

関税法

(税関事務管理人)

第九十五条  個人である申告者等(税関関係手続を行うべき者をいう。以下この条において同じ。)が本邦に住所及び居所(事務所及び事業所を除く。)を有せず、若しくは有しないこととなる場合又は本邦に本店若しくは主たる事務所を有しない法人である申告者等が本邦にその事務所及び事業所を有せず、若しくは有しないこととなる場合において、税関関係手続及びこれに関する事項(以下この項及び第三項において「税関関係手続等」という。)を処理する必要があるときは、その者は、当該税関関係手続等を処理させるため、本邦に住所又は居所(法人にあつては、本店又は主たる事務所)を有する者で当該税関関係手続等の処理につき便宜を有するもののうちから税関事務管理人を定めなければならない。

 申告者等は、前項の規定により税関事務管理人を定めたときは、政令で定めるところにより、当該税関事務管理人に係る税関関係手続に係る税関長にその旨を届け出なければならない。その税関事務管理人を解任したときも、また同様とする。

 税関関係手続等を処理した税関事務管理人は、当該税関関係手続等に係る申告者等が第七条の九第一項及び第六十七条の八第一項(帳簿の備付け等)並びに前条第一項(同条第二項において準用する場合を含む。)の規定により保存すべきこととされている帳簿書類について、税関長から提示を求められた場合には、当該税関長に当該帳簿書類を提示しなければならない。この場合において、当該申告者等は、当該税関事務管理人に対して、その提示のため必要な便宜を与えなければならない。

 第一項及び第二項において「税関関係手続」とは、輸入申告その他この法律又は関税定率法 その他の関税に関する法律の規定に基づく手続(本邦に入国する者又は本邦から出国する者がその入国又は出国の際に行うものその他政令で定めるものを除く。)をいう。

Customs Law

The amendments of the Customs Law

 Article 2-4 (Delivery of Documents, etc.) : The provisions of the General Law of National

Tax, Article 12 (Delivery of Documents) and Article 14(Delivery through public notice)

shall apply mutatis mutandis to delivery of documents done by the Director-General of Customs or a customs official under this Law, the Customs Tariff Law, or other laws

pertaining to customs duty. In this case, “A tax representative “ prescribed in the proviso to paragraph 1 and in paragraph 3 of Article 12 of the General Law of National Tax shall be read as a “Customs affairs representative” as may be stipulated in paragraph 1 of Article 95 of the Customs Law (Customs Affairs representative).

Article 95 (Customs Affairs Representative)

In case where a declarant, etc. who is a natural person (a declarant, etc. shall mean any person who is to take procedures pertaining to Customs affairs. Hereinafter in this Article referred to as the same) shall not have its domicile and residence (excluding an office of a company and of business) in Japan or be destined to close the said domicile and residence or the declarant, etc. who is a juridical person and has no head office nor a principal office in Japan or be destined to close the said head office and principal office, if it is necessary in order to deal with procedures related to Customs affairs and the matters concerning the said affairs (hereinafter in this Article referred to as “procedures for Customs Affairs, etc.”), the said declarant, etc. shall designate the “Customs Affairs representative who has its domicile or residence (in case of a juridical person, either head office or principal office in Japan) in Japan and has capacity to manage the procedures for Customs Affairs, etc. in order to perform the said procedures.

2.  In case where a declarant, etc. designates the “Customs Affairs Representative” under the preceding paragraph, he shall, as may be prescribed by a Cabinet Order, report such designation to the Director-General of Customs with whom the procedures for Customs Affairs, etc. are to be filed. The same shall be applied in the case of dismissal of the Customs Affairs Representative.

3.  In the preceding two paragraphs, the “procedures for Customs Affairs” shall mean an import declaration and any other procedures (excluding those procedures done by any person entering or leaving Japan and any other procedures as may be prescribed by a Cabinet Order) under the provisions of this law, the Customs Tariff Law and any other laws pertaining to customs duty.

The amendments of Cabinet Order for Enforcement of the Customs Law

Article 84 (Formalities for Reporting “Customs Affairs Representative):

The report provided for in a foregoing part of paragraph 2 of Article 95 (Report of Customs Affairs Representative) of the Law shall be made by submitting a written report stating following particulars.

(1)  Domicile or address and name or denomination of the Customs Affairs Representative;

(2)  Reasons for designating the Customs Affairs Representative;

(3)  Any other relevant matters.

2.  The report provided for in the provisions of the latter part of paragraph 2 of Article 95 of the Law shall be made by submitting a written report stating following particulars.

(1) Domicile or address and name or denomination of the Customs Affairs Representative dismissed;

(2) Reasons for dismissing the Customs Affairs Representative;

(3) Any other relevant matters.

Article85 (Formalities for which Designation of Customs Affairs Representative are not required):

The formalities as may be prescribed by a Cabinet Order under paragraph 3 of Article 95 (Formalities for which Designation of Customs Affairs Representative are not required) of the Law shall be the formalities under the provisions of paragraph 3 of Article 7 (Request for Advance Ruling) of the Law, and the formalities under the provisions of;

・  Article 15 (Formalities for Entry into Port),

・  Paragraph 1 of Article 17(Formalities for Departure from Port),

・  Article 18 (Simplified Formalities for Entry into or Departure from Port),

・  Article 20 (Entry into or Departure from Closed Port),

・  Article 21 (Temporary Landing of Foreign Goods),

・  Article 22 ( Report, etc. on Call at Foreign Port of coasting Vessel, etc.) and

・  Article 25 (Change in Status of Vessel or Aircraft)(inclusive of the case where the Article 27(Performance of Acts of Master of Vessel or Captain of Aircraft by Procuration) shall be applied).