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Shibata wrote in the book “Global Trade and Customs” (published by IBFD). You’ll find information about trade and customs around the world.

Shibata wrote in the book “Global Trade and Customs” (published by IBFD). You’ll find information about trade and customs around the world.


Shibata wrote in the book “GLOBAL TRADE AND CUSTOMS” (published by IBFD).
You’ll find information about trade and customs around the world. The contents of is as follows.
Chapter 7        Japan
7.1.                 Classification of goods
   7.1.1.              Introduction
7.2.                 Rules of origin
   7.2.1.              Relevance of rules of origin
   7.2.2.              Free trade agreements
   7.2.3.              Wholly obtained goods
   7.2.4.              Last substantial transformation           Value-added method           Change in tariff classification           Manufacturing or processing operation           Insufficient working or processing/Non-qualifying operations/Minimal operations           Cumulation
   7.2.5.              Practical aspects and challenges
   7.2.6.              Proofs of origin           Country of origin certification under the Japan-EU FTA           Country of origin certification under TPP11
7.3.                 Customs value
   7.3.1.              Transaction value           Amounts included in the transaction value           Elements to be included and excluded
   7.3.2.              Alternative valuation methods           Identical or similar merchandise           Deductive method           Computed method           Fall-back method
   7.3.3.              Most typical challenges           Related-party pricing           Price adjustments           Exchange rate           Returns and repairs           Advance ruling on customs value
7.4.                 Goods brought into domestic territory
   7.4.1.              Persons involved in importation           Importer of record           Customs brokers           Special statuses
   7.4.2.              Tariff quota
   7.4.3.              Non-resident customs clearance
   7.4.4.              Documents to be presented during the importation process
   7.4.5.              Payment of the customs debt           Before permit           Special exception import declaration system           Calculating the customs debt
   7.4.6.              Exemptions
   7.4.7.              Returned goods           Tax reduction on goods exported for processing or repair           Re-import tax exemption           Tax reduction on products produced from raw materials previously exported
   7.4.8.              Remission or repayment of customs debt
   7.4.9.              Customs clearance and release into free circulation
   7.4.10.            VAT/GST rules concerning import
   7.4.11.            Excise duties and other consumption taxes
   7.4.12.            Anti-dumping and countervailing duties         Anti-dumping         Countervailing duties
7.5.                 Goods leaving the customs territory
   7.5.1.              Persons involved in export
   7.5.2.              Documents presented during the export process
   7.5.3.              Export control           Catch-all regulation           Infringement of security export control           Export control in the United States
   7.5.4.              Export duty
   7.5.5.              Procedural formalities           Special exceptions for export declaration        Specific exporter        Specific manufactured cargo exporter        Re-export tax exemption
   7.5.6.              VAT/GST rules concerning export
7.6.                 Special procedures
   7.6.1.              Bonded transport           AEO forwarder
   7.6.2.              Customs and bonded warehouses           Designated bonded area           Bonded storage yard           Bonded factory           Bonded display area           Integrated bonded area
   7.6.3.              Customs free zones
7.7.                 Customs authority audit
   7.7.1.              Legal remedies
   7.7.2.              Penalties and interest
   7.7.3.              Criminal sanctions

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