The Customs Law (Law No.61 of 1899) shall be partially amended as follows:
In Article 3, "or in holding in custody" shall be added next to "goods in charge" .
The proviso to Article 7 shall be amended as follows:
; provided that, the same shall not apply to the right to collect duties in cases where evasion of the duties has been made, or where preparation or attempt with the purpose of evading the duties has been made.
The following one Article shall be added next to Article 31-(3):
Article 31-(4). When the personal effect of the passenger come under the (category of) cargo under paragraph 3 of the preceding Article, the Customs shall take into its safe-keeping in exchange for a certificate of safe-keeping.
When the proof or the approval under the preceding Article for the cargo in safe-keeping under the preceding paragraph has been obtained, the passenger shall claim for the return of the said cargo in exchange for the certificate of safe-keeping with the permission under Article 31.
In cases where an export or import license has not been obtained in respect to the cargo in safe-keeping under paragraph 1, the cargo for export shall be returned inland and the cargo for import be shipped back.
All the expenses for the cargo under paragraph 1 shall be borne by the owner of it.
The proviso to Article 34 shall be amended as follows:
;provided that the cargo for import may be released from the Customs, when the Customs'approval has been obtained and a security corresponding to the duties due has been offered in accordance with what may be provided for by Order.
In Chapter III, "Section 5 Custody" shall be amended as "Section 5 Custody and Safe-keeping."
In Section 5, the following one Article shall be added next to Article 52:
Article 52-(2). When the disposal under Article 31-(4) paragraph 2 or 3 has not been made in respect to the cargo in safe-keeping under paragraph 1 of the same Article within four months from the day of safe-keeping, the cargo shall be put to a public sale, and the proceeds from the said sale be applied to custom duties and all the expenses for it and the balance, if any, shall be returned to the owner of the cargo.
In cases where the cargo under the preceding paragraph is a living animal or a live vegetation, or perishing or in danger of perishing, or giving or feared to give a harmful effect to the store-room or the other cargoes therein, the cargo may be put to a public sale regardless of the limitation of period under the preceding paragraph.
The provisions of Articles 51-(2) and 52 shall apply mutatis mutandis to the cases under the preceding two paragraphs.
Article 74 and Article 75 shall be amended as follows:
Article 74. Any person, who has imported the goods as enumerated in Article 11 of the Customs Tariff Law, shall be punished with penal servitude not exceeding five years or/and a fine not exceeding 500,000 yen.
The same shall apply to any person who has made a preparation or an unsuccessful attempt, with the purpose of committing the offence under the preceding paragraph:
In cases where two times the cost price of the goods involved in the offences under the preceding two paragraphs has exceeded 500,000 yen, the fines under the preceding two paragraphs may exceed 500,000 yen, but not exceed the amount corresponding to two times the cost price of the goods, according to the circumstances.
Article 75. Any person, who has evaded the customs duties due, shall be punished with penal servitude not exceeding five years or/and a fine not exceeding 500,000 yen.
The same shall apply to any person who has made preparations or an unsuccessful attempt with the purpose of committing the offence under the preceding paragraph.
In case where ten times of the custom duties of the goods related to the offences under the preceding two paragraphs (or ten times of the cost price, in case the goods involved in the offences under the preceding two paragraphs is the preceious stone as listed in the Import Tariff Table No.412-2;hereinafter the same in this paragraph) has exceeded 500,000 yen, the fines under the preceding two paragraphs may exceed 500,000 yen but not exceed the amount corresponding to ten times of the customs duties concerned, according to the circumstances.
Article 75-(2) shall be deleted.
Article 76 shall be amended as follows:
Article 76. Any person, who has imported or exported without license, shall be punished with penal servitude not exceeding five yeas or/and a fine not exceeding 500,000 yen.
The same shall apply to any person who has made preparations or an unsuccessful attempt with wilful intent to commit the offence under the preceding paragraph.
In cases where two times of the cost price of the goods involved in the offences under the preceding two paragraphs has exceeded 500,000 yen, the fines under the preceding two paragraphs may exceed 500,000 yen, but not exceed the amount corresponding to two times of the cost price of the goods, according to the circumstances.
The provisions of the preceding three paragraphs shall not apply to any person coming under the provisions of Article 74 or 75.
Article 76-(2) shall be amended as follows:
Article 76-(2). Any person, who has transported, stored, accepted, or acted as a fence or broker of the goods involved in the offence under Article 74, 75 or 76, shall be punished with penal servitude not exceeding three years or/and a fine not exceeding 300,000 yen.
In cases where the cost price of the goods involved in the offence under the preceding paragraph has exceeded 300,000 yen, the fine under the preceding paragraph may exceed 300,000 yen, but not exceed the amount corresponding to the cost price of the goods, according to the circumstances.
In Article 77, "300,000 yen" shall be amended as "100,000 yen."
In Article 82 item 2, ", 84 (including the case where this applies mutatis mutandis in Article 101-(2) or 85" shall be deleted.
Article 82-(4) shall be amended as follows:
Article 82-(4). The provisions of Article 48 paragraph 2 and Articles 63 and 66 of the Penal Code shall not apply to any person who has violated this Law; provided that, the same shall not apply to the penal servitude with which alone or in addition to a fine the offender is punished under Articles 74 to 77 inclusive, or to the person who has committed the offence under Article 78 or 82.
Article 83 paragraph 1 shall be amended as follows:
The goods involved in the offence under Anticle 74, 75 or 76, the vessel used for such offence, or the goods involved in the offence under Article 76-2 (2) and in ownership of or occupation by the offender, shall be confiscated.
Article 86 shall be amended as follows:
Article 86. The customs officer may, when he deems it necessary to investigate an offence, put questions to any person suspected of the offence or a witness and, examine or hold in custody articles, books, documents, etc. which have voluntarily submitted by such persons.
In Article 87, "examination (only in case of Article 84)" shall be amended as "examination (only in cases of Articles 84 and 86), holding in custody" .
In Article 90 paragraph 1, "When Customs officers have attached objects,...... a list of attachment" shall be amended as "When the customs officer has attached or held in custody objects,...... a list of attachment or holding in custody" ;and in paragraphs 2 and 3 of the same Article, "materials attached" shall be amended as "materials attached or held in custody" .
In Article 91 paragraph 1, "the vist, search, or attachment may not be carried out betweed sunset and sunrise" shall be amended as "the visit, search, or attachment may not be carried out by night if not authorized by the warrant to do so."
In Article 93, "inspection (limited to case under Article 86), holding in custody" shall be added next to "when Customs officers have made an inquiry" .