GENERAL HEADQUARTERS
SUPREME COMMANDER FOR THE ALLIED POWERS

APO 500
19 November 1946

AG 091.31 (19 Nov 46) OGA
(SCAPIN-1346)

MEMORANDUM FOR	IMPERIAL JAPANESE GOVERNMENT.
THROUGH	Central Liaison Office, Tokyo.
Subject	Import-Export Accounting Control for Japan.

1. The Imperial Japanese Government will take immediate steps and not later than 30 November 1946, be prepared to effect the accounting procedures set forth in this memorandum, and such subsequent instructions as may be prescribed by the General Accouting Section, General Headquarters, Supreme Commander for the Allied Powers.
2. Accounting Control Procedures for Japanese Imports,
a. Ships Other than Shipping Control Administation Japan Register.
(1) Qualified cargo checkers will be furnished at time of discharge of cargo. The cargo checkers will tally cargo upon discharge and Duplicate Tallies will be prepared. One copy will be signed by a representative of the Boeki Cho agency furnishing the checkers and delivered to the Port Customs.
(2) The Port Customs will obtain one set of shipping documents from the Port Agent of Boeki Cho and will reconcile the signed cargo tally and the shipping documents on Shipment Reconciliation Sheets. An Individual Shipment Reconciliation Report will be prepared, in quadruplicate and in English, and three copies forwarded to the Eighth Army Military Government Unit represented. One copy of each cargo tally, one set of shipping documents and one copy of the Individual Shipment Reconciliation Report will be retained by the Port Customs and filed by ship name and date of shipment.
(3) It will be the duty of the Port Customs to act as arbiter between the Ship’s Master and Boeki Cho in the event of a dispute involving carge count and to conduct any investigations necessary to ascertain accuracy of reported quantities. On any such disputes a written report in English will be rendered, giving the details and findings and signed by a Port Customs official, to the Eighth Army Military Government Unit represented.
(4) Boeki Cho will have an official representative at the port of entry empowered to sign for all incoming shipments at that port. He will obtain shipping documents, duplicate and distribute copies as follows: one set to Port Customs; two signed sets to the Eighth Army Military Government Unit represented, one of which will be the original from the Ship’s Master; enough copies to maintain a permanent file at Boeki Cho Main Office. He will verify the count of cargo upon discharge and render a quantitative receipt in quadruplicate, submitting three copies to the Eighth Army Military Government Unit represented and one copy to the Ship’s Master.
b. Shipping Control Administration Japan Ships.
(1) When shipments are delivered to Japan in Shipping Control Admistration Japan ships, the above procedure will apply with the following amendments;
(a) The quantitative receipt rendered in triplicate to the Eighth Army Military Government Unit represented will correspond with that signed by the Ship’s Master, except in cases of special agreement with the exporter and Boeki Cho.
c. To Other Government Cargo.
(1) When cargo aboard a United States vessel is too small or too interstowed with other cargo to allow expeditious segregation at port of entry and is therefore shipped to a United States Army depot for turn over to the Imperial Japanese Government; and also when supplies that have been stored in a depot and are diverted from Military stocks; the following will ensure:
(a) Boeki Cho representative will verify count and condition of supplies received and sign two copies of the tally outs prepared by the issuing United States Army Technical Service Depot. He will sign four copies of the quantitative receipt furnished by the Technical Service depot upon transfer of title of the cargo. For “To Other Government” shipments, he will obtain shipping documents, distributing one set to Port Customs and two signed sets to Eighth Army Military Government Unit represented.
d. Shipping documents referred to above consist of:
(1) Inward Manifest (2) Pakcing List
(3) Invoice of Consigned Merchandise (4) Weight Measurement List
(5) Test Certificates (6) Inspection Sheets
(7) Bill of Lading
e. Individual Shipment Reconciliation Report is a summarized reconciliation of the Cargo Tallies and the Inward Manifest showing the discrepancies between the amount manifested and that discharged, together with explanations of the differences. Each item unloaded from the ship will be listed on a separate shipment reconciliation sheet and tallies reconciled against the Inward Manifest. A Summarized Individual Shipment Reconciliation Report, showing totals of each item, will be forwarded to the Eighth Army Military Government Unit represented. (Sample forms attached. These forms may be reproduced.)
3. Accunting Control Procedure for Japanese Exports.
a. The following procedures will be complied with in the case of Japanese Exports.
(1) Boeki Cho will carry out all functions as outlined in applicable directives. It will forward all documents requiring certification at the port of entry to port Agent of Boeki Cho. It will deliver all shipping documents, required by Eighth Army and Cargo Receipts to the Commanding General, Eighth Army Military Government Section. One copy of the Consigned Merchandise Invoice will also be forwarded to General Headquarters, Supreme Commandor for the Allied Powers, Economic and Scientific Section.
(2) Port Agent of Boeki Cho will be designated as the official representative of Boeki Cho to transact its business arising at the port of entry. He will supervise the delivery of cargo at the port for shipment. He will forward all forms for certification, and receipts signed by the Ship’s Master for ship’s documents, to Boeki Cho. He will obtain from Boeki Cho two sets of shipping documents and deliver one set to the Port Customs and one set to the Ship’s Master.
(3) Shipping documents referred to above are defined in applicable directives.
4. In the case of shipments by air, both imports and expots, Boeki Cho will have an authorized representative at the air port. The above procedures will apply.
5. Direct communication between agencies of the Imperial Japanese Government and Economic and Scientfic Section, General Headquarters, of the Supreme Commander for the Allied Powers is hereby authorized to implement the instructions contained in this memorandum.

FOR THE SUPREME COMMANDER:

JOHN B. COOLEY,
Colonel, AGD,
Adjutant General.

2 Incls
1. Shipment Reconciliation sheet.
2. Individual Shipment Reconsiliation Report.