Import Permit — Customs Clearance and Cargo Release Procedures
Interlink編集部What is Import Clearance?
Import clearance refers to the status where, after filing an import declaration and undergoing customs inspection, necessary examinations, verification of other legal requirements, and confirmation of payment for duties and consumption tax, the foreign cargo is permitted to be taken into Japan domestically.
In freight forwarder practice, import clearance is the critical point determining whether foreign cargo stored in a bonded area can be released and moved forward as domestic cargo for delivery. Even if the cargo has arrived in Japan, until import clearance is issued, it cannot be freely released, delivered, or used as domestic cargo normally would.
However, import clearance does not mean that delivery is complete. It is an important milestone in customs procedures, but even after clearance, it is necessary to confirm aspects such as the Delivery Order (D/O), release booking, cost settlement, storage fees, free time, delivery vehicles, and acceptance conditions at the delivery destination.
Scope Covered in This Article
| Item | Content Covered in This Article | Content Covered in Other Articles in Detail |
|---|---|---|
| Meaning of Import Clearance | The customs procedural meaning of cargo becoming releasable domestically | The overall flow of import customs clearance and detailed import declaration |
| Process Until Import Clearance | Relationship between bonded storage entry, import declaration, customs inspection, customs examination, other legal verifications, tax payment confirmation, and clearance | Customs inspection, inspection designation, inspection attendance, delivery confirmation |
| Prohibitions Before Clearance | Reasons why cargo before clearance cannot be freely released, delivered, or used | Pre-clearance pickup, sample removal, content checking, bonded operations |
| Causes of Clearance Delays | Delays due to document deficiencies, customs confirmation, other legal checks, inspections, tax payment, and pending entry confirmation | HS code verification, customs valuation, origin confirmation, other legal verification |
| Release and Delivery After Clearance | Points that D/O, release booking, cost settlement, and delivery arrangements are separately required even after import clearance | D/O exchange, post-clearance release, CFS release, CY release, post-clearance delivery |
| Scope of Freight Forwarder Involvement | Confirmation of clearance status, customer communication, delivery coordination, sharing of additional cost risks | Legal scope of customs brokers, customs clearance delegation, practical handling of customs and consumption tax payments |
Positioning in Freight Forwarder Practice
Import clearance is a key milestone indicating completion of customs procedures. At the same time, in freight forwarder practice, import clearance is the starting point for cargo release and delivery.
In reality, cargo must be released from locations such as CFS, bonded storage areas, or CY, trucks need to be arranged, and delivery must be scheduled to meet the consignee’s acceptance time. Therefore, freight forwarders confirm not only whether clearance has been granted but also "when the cargo can actually be released after clearance," "whether the D/O and cost settlement have been completed," and "whether delivery vehicles and acceptance slots at the delivery destination have been secured."
Focusing solely on import clearance may lead to mistakenly informing customers, “Clearance has been granted, so delivery can be made today.” In actual logistics practice, it is important to manage import clearance, release, in-transit delivery, and completed delivery as separate stages.
Stages Until Import Clearance
Import clearance is not automatically issued the moment an import declaration is submitted. It is granted only after bonded storage entry, customs examination, any necessary inspections, verification of other legal requirements, and tax payment confirmation are satisfactorily completed.
Additionally, these stages do not always proceed sequentially in a purely linear manner. Preparation for other legal checks may begin before filing the import declaration, and additional verifications may be requested during customs examination or inspection. In practice, it is necessary to individually confirm which specific stage is currently pending.
| Stage | Main Content | Common Causes of Delay | Typical Timeframe |
|---|---|---|---|
| Bonded Storage Entry Confirmation | Confirming that cargo has been moved into CY, CFS, bonded warehouse, etc. | Delayed vessel arrival, waiting for unpacking, missing entry information, unknown cargo location | From a few hours after vessel/aircraft arrival to the next business day or later |
| Import Declaration | Declaration of importer, product name, quantity, price, HS code, tax amount, other legal matters | Document deficiencies, unclear product name, price verification delay, pending HS code determination, insufficient legal documents | Advances quickly if documents are complete; halts before declaration if deficiencies exist |
| Customs Examination | Customs checks declaration details, documents, price, tariff code, origin, other legal matters | Requests for additional documents, purpose verification, price documentation shortage, origin confirmation, insufficient product description | Can be quick if no issues; otherwise may take half a day to several days |
| Customs Inspection | Physical verification as needed, including opening packages, X-rays, sample confirmation | Scheduling inspection date, unpacking and repacking, attendance, sample checking, cargo location confirmation | Inspection designation may result in process extending beyond the same day |
| Other Legal Confirmations | Checking permissions, approvals, filings, and verifications under laws such as Food Sanitation, Pharmaceutical Affairs, PSE, Quarantine, Foreign Exchange | Unfiled notifications, missing certificates, incomplete ingredient lists, intended use verification, awaiting competent authority review | May take several days or longer depending on product category and regulations |
| Tax Payment Confirmation | Confirming payment or approved deferred payment of duties, domestic consumption tax, local consumption tax, etc. | Unpaid taxes, bank transfer errors, insufficient account balance, inadequate security, unclear payment method | Processing is quick if payment arrangements are complete; otherwise clearance is held until resolved |
| Import Clearance | Customs issues the import clearance allowing cargo release into domestic market | Incomplete examination, inspection, legal validation, or tax payment | Granted only after all conditions are satisfactorily met |
Payment of Duties, Consumption Tax, and Timing of Clearance
If import cargo is subject to customs duties, domestic consumption tax, local consumption tax, etc., the general principle is that import clearance proceeds after confirmation of payment of these taxes. Therefore, the payment method directly affects the timing of import clearance.
If you do not understand the payment methods and systems, situations such as "approval is pending even though the examination is complete" or "cargo cannot be released despite the tax amount being fixed" may occur.
| Category | Overview | Impact on Timing of Approval | Practical Points of Attention |
|---|---|---|---|
| Immediate Payment | A method where customs duties, consumption tax, etc. are paid each time | Moves to approval after payment confirmation | If payment procedures are delayed, approval may be held up even if examination is complete |
| Electronic Payment via Multi-Payment, etc. | A method of paying customs duties, consumption tax, etc. using electronic payment means | Moves to approval after payment information is reflected | It is necessary to confirm the completion and reflection status of the payment processing |
| Real-time Account Transfer Method | A method linking NACCS with financial institutions to transfer tax amounts from designated accounts | Approval notification tends to proceed smoothly once account transfer is properly completed and receipt notification information is reflected | If there are deficiencies in pre-contract, account registration, balance, or financial institution operating hours, processing may be stopped |
| Payment Deadline Extension System | A system to extend the payment deadline for customs duties, etc., subject to provision of collateral and other conditions | If conditions are met, approval processing may proceed more easily compared to the premise of immediate payment | Confirm system conditions such as individual extensions, comprehensive extensions, and special extensions |
| Comprehensive Payment Deadline Extension | A method to receive comprehensive payment deadline extensions for imports within a certain period | Makes it easier to level out payment practices for continuous imports and multiple cases | Confirm collateral, approval status, scope of application, and deadline management |
Freight forwarders and customs brokers need to check which payment method importers use, whether collateral or extension systems are available, and when payment confirmation will be reflected. If confirmation of the payment method is delayed, import approval may be delayed even if customs examination is complete.
What Cannot Be Done Before Import Approval
Cargo before import approval is treated as foreign cargo in a bonded area. Therefore, shippers, freight forwarders, or other parties cannot freely take delivery, distribute, or use the cargo based solely on their convenience.
When performing activities such as sample removal, content inspection, sorting, or modification, confirmations appropriate to the cargo condition and procedures are required. Especially, treating cargo before import approval as regular domestic inventory risks unauthorized removal or procedural violations.
In urgent cases, withdrawal before approval may be considered under certain conditions. However, pre-approval withdrawal differs from usual release. It requires customs chief approval, collateral equivalent to customs duties, confirmation of other relevant laws, and ensuring the cargo does not fall under prohibited import items. Therefore, just because delivery deadlines are tight does not mean the system can be automatically used.
Comparison Table
| Comparison Item | Import Approval | Similar but Different Stage | Practical Judgment Points |
|---|---|---|---|
| Difference from Import Declaration | Customs recognizes the import and the cargo can be taken into the country | Import declaration is the stage where the importer submits a declaration to customs | Even if declared, approval is not granted if examination, inspection, payment, or other legal procedures are incomplete |
| Difference from Completion of Customs Inspection | Conditions are met including post-inspection confirmation items | Inspection completion means physical checks or X-ray examination have been finished | Additional documents, corrected declarations, other law confirmations, or payment confirmation may remain after inspection |
| Difference from Other Law Confirmations | Final import approval under customs procedures | Other law confirmation is the stage where customs confirms permits, approvals, filings, etc. by relevant authorities | For items requiring other law approval, import approval will not proceed until confirmation is complete |
| Difference from "Release Possible" | Customs permitting the cargo to be taken into the country | "Release possible" means D/O, fee settlement, release reservations, and on-site operations are arranged | Even with approval, if on-site conditions are incomplete, release may not be possible |
| Difference from "In Transit" | Customs status permitting cargo to proceed with domestic distribution | "In transit" means the cargo is physically moving by truck or other means | Communication with clients distinguishes between "approved" and "in transit" |
| Difference from Delivery Completion | Cargo is authorized for domestic pickup | Delivery completion means the cargo has been received at the delivery destination | Even after approval, release, distribution, and receipt confirmation are required |
Cases That Commonly Cause Issues in Practice
| Case | Common Issues | Documents / Information to Check | Practical Measures |
|---|---|---|---|
| Incorrectly informing that declaration submitted means permission granted | Customer mistakenly believes cargo can be picked up or delivered, causing delivery appointments or workers to be arranged prematurely | Declaration number, review status, presence of inspection designation, permission date and time | Clearly distinguish and communicate “Declaration Submitted,” “Under Review,” “Inspection Designated,” and “Permission Granted” statuses separately |
| Permission is delayed due to incomplete other regulatory compliance | Even if Customs review is progressing, permission is withheld due to pending requirements under Food Sanitation Law, Pharmaceutical Affairs Law, PSE, quarantine, etc. | Item description, intended use, ingredient list, permits/approvals, notification acceptance info, confirmation from relevant government authority | Check applicability of other regulations before import declaration and share with customs broker |
| No permission issued even after Customs inspection | After inspection completion, additional documents, product name corrections, price verification, other regulatory checks, or tax payment confirmation remain outstanding | Inspection results, request for additional documents, correction details, tax payment status | Manage inspection completion separately from permission acquisition, and check for remaining issues |
| Permission delayed due to improper tax payment method | Although review is complete, permission is not granted due to unpaid taxes, failed account transfers, or insufficient collateral | Tax amount, payment method, account registration, balance, approved extension of payment deadline, collateral situation | Confirm payment method in advance with importer and accounting department |
| Permission obtained but cargo cannot be picked up | Undelivered D/O, unpaid fees, unmade pick-up reservations, or cargo not released due to CFS/CY reception hours being closed | D/O, shipping line / NVOCC invoices, CFS charges, pick-up reservation, site reception hours | Confirm pick-up conditions simultaneously with permission confirmation |
| Delivery vehicle is finalized before permission is granted | Vehicle cancellation, redelivery costs, and delivery appointment changes occur due to permission delays | Permission forecast, presence of inspection designation, delivery destination reservation, carrier cancellation policies | Separate confirmed bookings from tentative holds and clearly indicate to the customer that scheduling is pre-permission |
| Overlooking Free Time or storage fee accrual dates | Demurrage, Detention, or storage fees accrue due to permission delays or late pick-up | Free Time, pick-up deadline, empty container return deadline, CFS storage fees, CY charges | Share expected permission timing and fee accrual dates with cargo owner as early as possible |
| Handling pre-permission pick-up as normal cargo release | Overlooking collateral, Customs chief approval, or other regulatory checks, resulting in inapplicability of the system | Cargo details, urgency, tax amount, collateral, regulatory status, Customs confirmation | Treat pre-permission pick-up as an exceptional system and confirm in advance with customs broker and Customs |
Comparison Table of Forwarder Involvement Scope
| Category | Areas Where Forwarders Can Support | Areas Not to Be Definite About | Practical Measures |
|---|---|---|---|
| Permission Status Confirmation | Confirm declaration status, inspection designation, and permission date/time with customs broker or internal customs department | Do not definitively state “permission will definitely be granted today” during review stage | Communicate confirmed information and anticipated status separately to customers |
| Other Regulatory Compliance Checks | Obtain necessary documentation, request confirmation from cargo owner, coordinate communication among involved parties | Avoid independently deciding that items do not fall under other regulations | Confirm item, use, composition, material, and sales format together with cargo owner and customs broker |
| Tax Payment Confirmation | Notify tax amount, check payment method, coordinate with accounting department | Do not notify that permission has been granted if tax payment or account transfers are incomplete | Confirm tax payment completion, account transfer results, and application of payment deadline extensions |
| Customs Inspection Support | Manage inspection date/time, location, attendance, unpacking, repacking, and impacts on delivery | Do not prematurely decide or state inspection results or Customs decisions | Provide guidance including possibility of additional checks or corrections after inspection |
| Cargo Pick-Up Arrangements | Confirm D/O, pick-up reservation, fee settlement, CFS/CY reception hours | Do not assume immediate pick-up possible solely based on import permission | Check permission information and on-site conditions simultaneously |
| Delivery Coordination | Arrange vehicles, delivery appointments, recipient acceptance conditions, adjust redelivery risk | Do not provide delivery dates as definite before permission is granted | Manage tentative scheduling, confirmation after permission, and during delivery separately |
Relationship with CFS, Bonded Warehouses, and CYs
After import permission is granted, Customs clearance status allows cargo to be picked up from locations such as CFS, bonded warehouses, or CYs. However, cargo may not be releasable on the same day due to CFS/warehouse working hours, pick-up reservations, congestion, D/O, or unsettled fees.
For LCL cargo, confirm CFS pick-up reception hours, cargo sorting status, CFS charges, storage fees, and pick-up reservations. For FCL cargo, verify container pick-up eligibility, drayage arrangements, Free Time, Demurrage, Detention, and empty container return deadlines.
Import permission means “customs clearance status permitting cargo retrieval,” but does not necessarily mean “cargo can be immediately released on site.” Forwarders need to confirm permission information and on-site pick-up conditions concurrently.
Post-Customs Inspection Import Permission
For cargo designated for Customs inspection, permission proceeds only after inspection procedures are complete. However, permission is not necessarily immediate upon inspection completion. If the inspection reveals outstanding confirmation items or requires document corrections, permission may be delayed.
When inspection is designated, forwarders check inspection date/time, location, whether unpacking or attendance is required, repacking, and impacts on delivery schedules. Even after inspection, Customs may request additional documents or other regulatory confirmations may remain outstanding.
Forwarders should confirm whether inspection is complete, if any additional checks remain, whether tax payments are finished, and when permission is expected, then share delivery schedules with cargo owners and consignees.
Relation with Delivery Arrangements
After import clearance is granted, cargo can proceed to domestic delivery. However, delivery arrangements should not be considered only after clearance; they need to be coordinated in advance based on the expected clearance timing.
However, if there are designated inspections or document deficiencies, clearance may not be granted as scheduled. It is important for freight forwarders to manage the pre-clearance delivery notification and the formal post-clearance pickup arrangements separately.
Even when preparing delivery vehicles or delivery appointments based on expected clearance, it is necessary to clearly inform customers that this schedule is still "subject to clearance." If clearance is delayed, it may lead to changes in delivery dates, additional delivery fees, storage charges, Demurrage, and Detention.
Example 1: Declaration Submitted but Other Regulatory Confirmations Incomplete
For items such as food, cosmetics, medical devices, electrical appliances, plants, and animal-derived products, even if the import declaration has been submitted, import clearance may not proceed unless other regulatory confirmations are complete.
For example, for cargo imported as product samples, if the product name on the invoice does not allow Customs or the customs broker to determine applicability under the Food Sanitation Act or the Pharmaceutical Affairs Act, they may request a list of ingredients, explanation of use, product catalogs, manufacturer information, and so on. In such cases, even if the cargo has arrived in the bonded area, clearance will not be granted until other regulatory checks are completed.
Freight forwarders need to clearly inform customers not only that the cargo has "arrived" or is "declared," but also that it is "under other regulatory review." It is safest not to inform the delivery destination of an official delivery date until the clearance prospect is confirmed.
Example 2: Customs Inspection Completed but Stopped at Tax Payment Confirmation
Even if customs inspection is complete and document checks are mostly finished, clearance may not proceed unless confirmation of payment of customs duties, consumption tax, and so forth has been finalized.
For example, even when planning to use real-time account transfer, issues with account registration, financial institution operating hours, balance, or input of the payment method identification may prevent proper processing of payment information. Additionally, when using a payment deadline extension system, if collateral or approval scope is not in order, clearance processing could be halted.
Freight forwarders should not inform that clearance will be immediate solely because customs inspection is complete; they need to check with the customs broker and the importer's accounting department whether tax payment confirmation is finalized.
Example 3: Clearance Granted but Unable to Pick Up Cargo the Same Day
Even if import clearance is granted, immediate pickup from CFS, CY, or bonded storage is not guaranteed. Pickup may be impossible on the clearance day due to incomplete D/O, unsettled shipping line or NVOCC charges, unpaid CFS fees, unreserved pickup appointments, warehouse reception hours, lack of drayage vehicles, and other reasons.
For example, for LCL cargo cleared late in the afternoon, pickup may miss the CFS reception hours and actually occur on the next business day. For FCL cargo, because of CY pickup slots, drayage arrangements, and empty container return deadlines, it is risky to fix delivery plans only upon clearance acquisition.
Freight forwarders need to check, alongside import clearance status, the D/O, charge settlements, pickup appointments, onsite reception hours, delivery vehicles, and consignee acceptance windows, and report separately to customers on "cleared" and "picked up" statuses.
Common Misunderstandings
| Common Misunderstanding | Correct Viewpoint | Practical Notes |
|---|---|---|
| Import declaration submitted, so clearance has been granted. | Submission of declaration and import clearance are different. Clearance is not granted if examination, inspection, other regulatory checks, or tax payment are incomplete. | Distinguish and check declared, under examination, subject to inspection, pending tax payment, and cleared statuses. |
| Clearance granted, so cargo can be picked up immediately. | Import clearance is a customs approval; separate arrangements (D/O, charge settlement, pickup booking) are required. | Confirm post-clearance pickup conditions with CY, CFS, warehouse, shipping line, and NVOCC. |
| Clearance granted, so delivery is completed. | Clearance and completion of delivery are different. After clearance, pickup, delivery, and receipt confirmation are necessary. | Inform customers separately of "cleared," "picked up," "in delivery," and "delivered" statuses. |
| Because cargo is in the warehouse, it can be released before clearance. | Cargo before import clearance is foreign cargo and cannot be released freely. | In emergencies, confirm whether pre-clearance release is allowed, collateral, Customs Commissioner approval, and other regulatory status. |
| Once customs inspection is done, clearance will always be immediate. | After inspection, additional checks, document corrections, other regulatory confirmations, or tax payment verifications may remain. | Even after inspection completion, check remaining matters with the customs broker. |
| If the amount of customs and consumption tax is known, clearance will be granted. | Simply confirming tax amount is insufficient; payment or extension conditions must be in place. | Check payment methods, account transfer, collateral, and extension application status. |
| Customs will determine all other regulatory requirements. | The applicability and necessary procedures under other laws and regulations should be confirmed by the importer beforehand. | Prepare item details, uses, components, materials, and sales forms early. |
| Using pre-clearance release means any cargo can be released earlier. | Pre-clearance release is an exceptional system with conditions like collateral, Customs Commissioner approval, and other regulatory confirmation. | This system is not automatically available just because the delivery date is urgent. |
Freight Forwarder's Decision Checklist
| Check point | Party to check with | Items to confirm | Actions if issues arise |
|---|---|---|---|
| Bonded delivery confirmation | CY, CFS, bonded storage, customs broker | Whether cargo has been delivered, delivery information reflected, any issues with cargo location | Verify vessel arrival, devanning, reflected delivery info, cargo number |
| Import declaration status | Customs broker, in-house customs department | Declared or scheduled for declaration, any missing documents or unsettled HS codes | Arrange additional invoices, packing lists, price data, item descriptions |
| Customs examination status | Customs broker, customs liaison personnel | Under examination, requests for additional documents, any corrections needed | Request shipper for use, composition, price, catalogs, origin certificates, etc. |
| Whether customs inspection applied | Customs broker, CFS, CY, warehouse | Inspection orders, inspection date/time, location, witnessing, unpacking, repacking needs | Check impact on delivery schedule and share possible changes with customer |
| Other regulations check | Shipper, customs broker, relevant government agencies | Food Sanitation Act, Pharmaceutical and Medical Device Act, PSE, quarantine, Foreign Exchange Act notifications, permits, confirmation status | Organize necessary documents, check competent government agencies, status of notification acceptance |
| Payment of customs duties/consumption tax etc. | Customs broker, importer, in-house accounting | Tax amounts, payment method, account transfer, balance, collateral, applicability of payment deadline extension | If unpaid or account issues occur, reconsider planned permit timing |
| Import permit information | Customs broker, in-house customs department | Permit certificate or permit details, declaration number, cargo number, permit date/time | Inform customer separately of permit acquisition time and next delivery plan |
| D/O and delivery conditions | Shipping company, NVOCC, CFS, CY, warehouse | D/O acquisition, cost settlement, delivery reservation, site acceptance hours, storage fees | Adjust delivery schedule if incomplete items remain |
| Delivery arrangement | Delivery company, drayage operator, delivery destination | Vehicles, delivery reservation, recipient acceptance hours, re-delivery conditions | If permit delay or delivery slot shortage occurs, change delivery date and delivery reservation |
| Additional cost risks | Shipping company, CFS, CY, warehouse, delivery company | Free Time, storage fees, Demurrage, Detention, cancellation fees, re-delivery charges | Share occurrence dates and estimated costs with the shipper as early as possible |
Practical considerations
Even when import permits are granted, if warehouse charges or delivery conditions are not confirmed, actual cargo pickup may be halted. Also, if the recipient’s acceptance hours have passed, delivery may be postponed to the following business day or later.
The timing of permit issuance is not determined solely by the customs broker’s speed. Since document accuracy, HS code determination, other regulations, inspection orders, tax payment method, and bonded delivery confirmations overlap, it is important to explain to the shipper separately what is confirmed and what is projected when communicating permit prospects.
Especially when the delivery destination is a factory, construction site, mass merchandiser, exhibition venue, or medical institution, acceptance hours and delivery reservations may be strict. If import permission is delayed, the consequences are not just delivery delays but may also include re-delivery costs, labor standby fees, storage fees, delayed sales start, and onsite schedule delays.
Summary
Import permission is an important customs milestone allowing foreign cargo to be received within Japan. For freight forwarders, it marks a practical milestone to move cargo out of bonded areas and into domestic distribution.
What’s critical is not to judge only by the presence or absence of import permits but to understand which stage the cargo is in: import declaration, customs examination, customs inspection, other regulatory checks, or tax payment confirmation. Further, after permission, it is necessary to confirm whether actual delivery is possible from the CFS, bonded storage, or CY; whether D/O and cost settlement are complete; whether truck arrangements are made; and whether the delivery destination can accept the cargo.
Import permission is both the “end point of customs procedures” and the “starting point of delivery and distribution operations.” Only by managing activities after the permit is obtained can cargo advance toward the shipper’s location.
