(Purpose)
Article 1. This Law shall, for the operation of the Administrative Agreement under Article III of the Security Treaty between the United States and Japan, aim at the establishment of exceptions to the Customs Law (Law No.61 of 1899), the Customs Tariff Law (Law No.54 of 1910), the Tonnage Dues Law (Law No.88 of 1899), the Liquor Tax Law (Law No.35 of 1940), the Sugar Excise Law (Law No.18 of 1901), the Commodity Tax Law (Law No.40 of 1940), the Playing-Set Tax Law (Law No.44 of 1902), and the Gasoline Tax Law (Law No.44 of 1949).
(Definition)
Article 2. The term "the United States" as used in this Law, shall mean the United States of America.
2 The term "the United States armed forces" as used in this Law shall mean the land, sea, or air forces of the United States disposed in and about the territory of Japan in accordance with the Security Treaty between the United States of America and Japan (hereinafter referred to as "the Treaty" ).
3 The term "members of the United States armed forces" as used in this Law shall mean the personnel on active service belonging to the United States armed forces.
4 The term "civilian component" as used in this Law shall mean the civilian persons of United States nationality who are in the employ of, serving with, or accompanying the United States armed forces (excluding persons ordinarily resident in Japan, and persons who are ordinarily resident in the United States and the employee of the said persons or of the corporations established or organized under the laws of the United States and whose presence in Japan is solely for the purpose of executing contracts with the United States for the benefit of the United States armed forces).
5 The term "dependents" as used in this Law shall mean the spouse, and children under 21, and parents and children over 21, if dependent for over half their support upon a member of the United States Armed forces or civilian component.
6 The term "military selling establishments, etc." as used in this Law shall mean navy exchanges, post exchanges, messes, social clubs, theaters, newspapers and other non-appropriated fund organizations established and regulated in the facilities and areas in use by the United States armed forces for the use of members of such forces, the civilian component, and their dependents.
7 The term "contractors, etc." as used in this Law shall mean persons who are ordinarily resident in the United States and whose presence in Japan is solely for the purpose of maintenance, construction, or operation under a contract concluded with the United States Government with respect to the construction, maintenance, or operation of the facilities and areas Japan agrees to be used by the United States armed forces for the achievement of the purpose mentioned in Article 1 of the Treaty (excluding the construction, maintenance, or operation of the military selling establishments, etc.;hereinafter the same), and those persons, as among persons ordinarily resident in the United States, who are employed solely in such construction, maintenance, or operation and whose presence in Japan in solely for such construction, maintenance, or operation.
(Exemption from Tonnage Dues)
Article 3. Those of the vessels owned, or chartered in whole under charter contracts, by the United States Government, which are operated by, for, or under the control of the United States for official purpose (hereinafter referred to as "official vessels" ) shall be exempted from tonnage dues;provided, however, that, in cases where such vessel carries on board any goods not subject to the provisions of Article 6 of this Law, there shall be collected as tonnage dues a sum obtained by multiplying a sum corresponding to the tonnage dues of the vessel concerned calculated in accordance with the provision of the main clause of Article 1 paragraph 1 of the Tonnage Dues Law, by the percentage of the shipping weight of such goods to that of all cargo on board.
(Procedure for Exemption from Tonnage Dues)
Article 4. The master of an official vessels disiring to obtain exemption from the tonnage dues on his vessel in accordance with the provisions of the preceding Article, shall, by going through the formalities as prescribed by Cabinet Order, prove to the customs house that the vessel is an official vessel.
(Exepmtion for Formalities for Entrance and Clearance of Vessels or Aircraft)
Article 5. The provisions of Article 10, Article 11, Article 13, Article 14, Article 16, Article 17 and Article 19 to Article 21 inclusive of the Customs Law shall not apply to official vessels or the aircraft owned or chartered by the United States Government, which are operated by, for, or under the control of the United States for official purpose (hereinafter referred to as "official aircraft" );provided, however, that there shall be filed with the customs house concerned the entrance notice and the cargo and passengers manifests provided for in Article 10 paragraph 1 of the same Law, the declaration inwards provided for in paragraph 2 of the said Article (a declaration containing therein cargo and passengers manifests shall be considered adequate), and the clearance notice and the declaration outwards provided for in Article 13 of the said Law.
2 In the case as provided for in the proviso to the preceding paragraph, if the official vessel or official aircraft carries on board any goods or passengers exempted from the customs examination under the provisions of Article 9, there shall, with regard to that portion relating to the cargo or passengers manifest provided for in the proviso to the preceding paragraph, where such goods or passengers are to be listed, be a statement, on that part of the cargo or passengers manifest to be filed under the proviso to the preceding paragraph, that there are on board such goods or passengers and such statement shall be sufficient.
3 When the provision of the proviso to paragraph 1 and the provision of Article 18 of the Customs Law are inapplicable for the maintenance of the security of the United States or for some other reason of similar nature, such provisions shall not apply thereto.
(Exemption from Customs)
Article 6. Any goods described below shall be exempt from customs duty:
(1) Those of the goods imported by any of the United States armed forces or the authorized procurement agencies of the United States armed forces for official use by such forces, on which the competent authorities of the United States armed forces certify that such goods are imported by such forces or such an agency for official use by such forces;
(2) Those of the goods imported by any military selling establishments, etc., for the use of the members of the United States armed forces, the civilian component, or their dependents, or contractors, etc., on which the competent authorities of the United States armed forces certify that such goods are imported by such establishment for the use of the persons mentioned above;
(3) Those of the goods imported by persons other than the United States armed forces, the authorized procurement agencies of the United States Armed forces and military selling establishments etc. to be used exclusively by the United States armed forces or to be incorporated into, mixed with, or processed into, the facilities or articles by the United States armed forces, on which the competent authorities of the Unites States armed forces certify that such goods are imported for such purpose as enumerated above;
(4) Furniture and household goods for their private use, and baggage imported by the members of the United States armed forces or civilian component, or their dependents, or contractors, etc.;
(5) Motor cars (including motorcycles) and detached parts thereof imported by the members of the United States armed forces or civilian component, for the personal use of their own or dependents or by contractors, etc., for their personal use;
(6) Clothing and household goods of a reasonable quantity which are mailed into Japan through United States military post offices to be used by the members of the United States armed forces or civilian component, or their dependents, or contractors, etc.
(Exemption from Internal Excise)
Article 7. Any goods subject to the provisions of the preceding Article, shall be exempted also from the liquor tax, sugar excise, commodity tax, playing-set tax and gasoline tax (hereinafter referred to as "internal excises" );provided, however, that this provision shall not apply to the goods which were exported free of internal excises and reimported, and which are in the same category as the goods described under item (2) of the same Article.
(After-collection of Customs Duties and Internal Excises)
Article 8. With respect to those goods described in Article 6 item (3) which were subjected to the provisions of the same Article and on which no certification is made by the competent authorities of the United States armed forces that such goods have been delivered to the United States armed forces or have been incorporated into, mixed with, or processed into, the facilities or articles used by such forces, within the period specified by the superintendent of customs, customs duties and internal excises shall immediately be collected on such goods from the importer of such goods;provided, however, that this provision shall not apply in the case where the superintendent of customs recognizes the claim that such goods were destroyed by natural disasters or for some other causes beyond control.
(Exemption from Customs Examination)
Article 9. Those goods as described below shall not be subject to the customs examination under the provisions of Article 31 of the Customs Law:
(1) Goods carried by a unit or a member of the United States armed forces entering or leaving Japan under order;
(2) Official documents under official seal;
(3) Military cargo shipped to the United States armed forces in Japan on a United States Government bill of lading;
(4) Mail in United States military postal channels.
(Working, Etc. of Goods Imported Duty-Free)
Article 10. In cases where the imported goods, which were subjected to the provision of Article 6 item (3), are, prior to their delivery to the United States armed forces or to the incorporation into, mixing with, or processing into the facilities or articles used by such forces, repacked, sorted, or otherwise manipulated, or processed, mixed with other materials or used as material in the manufacture of articles, such manipulation, processing, mixing, or manufacturing shall be done in the warehouse of factory approved and authorized by the superintendent of customs concerned.
2 The provisions of Article 102-(2) paragraph 3, Article 101-(8) and Article 101-(9) of the Customs Law shall apply mutatis mutandis to the warehouse or factory as provided for in the preceding paragraph.
(Restrictions on Transfer of Goods Imported Duty-Free)
Article 11. In case any person, who was a member of the United States armed forces or civilian component, or his dependent, or a contractor, etc., intends to transfer in Japan any goods, which were subjected to the provisions of the Article 6, to any person other than the United States armed forces, authorized procurement agencies of the United States armed forces, military selling establishments, etc., members of the United States armed forces or civilian component, their dependents, and contractors, etc., he shall, in accordance with provisions prescribed by Cabinet Order, make declaration to the customs house concerned and obtain permission for such transfer after due customs examination of such goods;provided, however, that this provision shall not apply to the case where a previous transference has been made of such goods under the permission provided for in this paragraph.
2 With respect to any of such forces, members, dependents or contractors, etc. who transfers or intends to transfer without obtaining the permission under the provisions of the preceding paragraph, the provisions of Article 76 of the Customs Law shall apply mutatis mutandis thereto;in this case, "import" as mentioned in the same Article shall read "transfer" .
3 The provisions of Article 84, Article 85, Article 86, Article 86-(2)(excluding paragraph 2 and paragraph 6), and Article 86-(3) to Article 97-(2) inclusive of the Customs Law shall apply mutatis mutandis to the investigation and disposal of cases involving suspicious violation under the preceding paragraph.
(Restrictions on Acceptance by Transference of Goods Exempted from Customs Duty)
Article 12. In case any person other than the United States armed forces, authorized procurement agencies, military selling establishments, etc., members of the United States armed forces or civilian component, their dependents, and contractors, etc. intends to accept by transference in Japan any goods which were subjected to the provisions of Article 8, such acceptance shall be regarded as importation and the provisions of the Customs Law and the Customs Tariff Law shall apply mutatis mutandis thereto;provided, however, that this provision shall not apply in the case where such goods were previously subjected to the Customs Law and the Customs Tariff Law in accordance with the provision of this paragraph.
2 The declaration, examination and permission under the provision of paragraph 1 of the preceding Article and under the provisions of Article 31 of the Customs Law which apply mutatis mutandis in the preceding paragraph, may be made, done, or granted, in accordance with provisions prescribed by Cabinet Order, jointly by, for, or to the transferer and the transferee.
3 The acceptance by transference, which is subject to the provision of paragraph 1 shall, in the application of the provisions of Article 36 of the Liquor Tax Law, Article 4 of the Sugar Excise Law, Article 10 of the Commodity Tax Law, Article 5 of the Playing-Set Tax Law, and Article 5 of the Gasoline Tax Law, be regarded as withdrawal from a bonded area.
(Application Mutatis Mutandis of the National Taxes Collection Law)
Article 13. In the collection of tonnage dues to be collected in accordance with the provisions of the proviso to Article 3 and of customs duties to be collected in accordance with the provisions of the main clause of Article 8 or with the provisions of the Customs Law in the case as provided for in Article 12 paragraph 1, the practices followed in the collection of national taxes shall be followed.
(Delivery of Seized Goods, Etc.)
Article 14. In case the customs house takes, in accordance with the provisions of the Customs Law, into its custody or keeping any goods belonging to the United States armed forces, the superintendent of customs shall immediately hand over such goods to the United States armed forces.
2 In case where any goods belonging to the United States armed forces are retained or seized under the Customs Law or this Law, if the cause for such retention or seizure ceases to exist, the superintendent of customs shall immediately hand over such goods, together with a document stating therein the cause for such retention or seizure, to the United States armed forces.