Import Customs Clearance Procedures: From Import Declaration to Import Approval Process
Interlink編集部What is Import Customs Clearance?
Import customs clearance is the series of procedures to receive import permission by submitting an import declaration to the customs office for cargo arriving in Japan from overseas, undergoing necessary examinations and inspections, and paying customs duties, consumption tax, and other charges.
As a general rule, cargo awaiting import permission is managed in bonded areas. Once import permission is granted, the cargo becomes domestic goods and can be picked up within Japan.
Import customs clearance involves not only tax calculation but may also require verification of compliance with non-customs related laws such as food sanitation, animal and plant quarantine, the Pharmaceuticals and Medical Devices Act (PMD Act), radio law, chemical substance regulations, and trade control.
In actual logistics practice, customs brokers, freight forwarders, warehouses, shipping lines/NVOCCs, and importers coordinate to review declaration details, bonded receipt information, inspection requirements, payment status, and Import Permit information on NACCS as they proceed to cargo release.
Scope Covered in This Article
This article outlines the overall picture of import customs clearance. It covers the basic process from the arrival of imported cargo, its receipt into bonded areas, import declaration, customs review, inspection, tax payment, import permission, and finally domestic cargo pickup.
Details such as documents required for import declaration, HS codes, EPA tariff rates, other legal requirements, NACCS input, duty/tax calculation, and customs inspections are covered in separate articles.
| Topic | Content Covered in This Article | Details Covered in Other Articles |
|---|---|---|
| Basics of Import Customs Clearance | Outlines the overall flow from import declaration to import permission. | Declaration details and required documents for import declarations are covered in related import declaration articles. |
| Cargo Arrival and Bonded Receipt Confirmation | Explains the premise of cargo being received into bonded areas and moving forward to customs clearance. | FCL cargo is covered in "CY In-gate Confirmation and Pre-Customs Clearance Check," LCL cargo in "CFS Delivery." |
| Relationship with Bonded Areas | Clarifies the concept that foreign cargo awaiting import permission is managed in bonded areas. | Types of bonded areas and bonded cargo management are discussed in "Bonded Areas" and "CFS and Bonded Cargo Entry." |
| Customs Examination and Inspection | Describes the process where customs conducts document review and necessary inspections after import declaration. | Inspection designation, X-ray inspection, opening and physical inspection, and inspection attendance are covered in "Customs Inspection," "Inspection Designation," and "Inspection Attendance." |
| Other Legal Compliance Checks | Organizes required checks for food, animals and plants, PMD Act-regulated products, electrical products, wireless devices, etc. | Food Sanitation Act, Plant Quarantine, PMD Act, Radio Law, and other specific legal topics are addressed in separate articles. |
| EPA Tariff Rates | Outlines the need for certificate of origin and shipment criteria verification when applying EPA tariff rates. | EPA tariff rates, certificates of origin, and product-specific rules of origin are covered in EPA-related articles. |
| AEO Program | Explains that the AEO program may simplify or expedite some procedures. | AEO program requirements and specific exceptions are discussed in AEO-related articles. |
| Cargo Pickup After Import Permission | Describes the process and considerations for D/O exchange, cargo release, and delivery after permission is granted. | CY release, CFS release, post-permission delivery, and D/O exchange are covered in respective articles. |
Purpose and Positioning of the System
The goal of import customs clearance is to verify the cargo’s content, price, quantity, origin, tariff rate, applicable laws, and payment requirements before allowing foreign cargo to enter domestic circulation legally.
Import customs clearance is not simply a procedure to calculate customs duties or consumption taxes. Customs confirms the accuracy of the import declaration and carries out document review and physical inspection as needed, then verifies duty payments and completion of other legal procedures before granting import permission.
Cargo before import permission is treated as foreign goods, not domestic goods. Therefore, even after cargo arrival, it generally cannot be freely withdrawn into the domestic market before permission is granted.
Main Situations Where Import Customs Clearance Applies
| Situation | Typical Cargo Examples | Required Verifications | Practical Considerations |
|---|---|---|---|
| Sea FCL Cargo | General cargo imported per container | CY in-gate, B/L, container number, import declaration, Import Permit, CY release | Confirm Free Time, Demurrage, Detention, D/O exchange, and drayage arrangements simultaneously. |
| Sea LCL Cargo | Consolidated cargo, small cargo, CFS-handled cargo | CFS delivery, individual cargo confirmation, cargo management number, import declaration, CFS release | Checking devanning, sorting, quantity discrepancies, and packaging abnormalities is necessary. |
| Air Cargo | Urgent parts, samples, medical products, electronic components | AWB, bonded receipt confirmation, import declaration, other legal compliance, Import Permit | Due to tight deadlines, document deficiencies or delays in checking legal compliance can directly affect delivery. |
| Food and Beverage | Processed foods, beverages, raw materials, food containers | Food Sanitation Act compliance, ingredients, usage, manufacturer information, inspection requirements | If food notifications or inspections are incomplete, import permission may not be granted. |
| Chemicals and PMD Act-Regulated Products | Chemical raw materials, reagents, cosmetics, quasi-drug related cargo | Ingredients, usage, SDS, PMD Act, Chemical Substances Control Act, Poisonous and Deleterious Substances Control Act applicability | Cannot determine compliance by product name alone; confirming usage, ingredients, and sales form is necessary. |
| Electrical and Communication Equipment | Home appliances, wireless devices, communication terminals, electrical parts | Electrical Appliance Safety Act, Radio Law, model, rating, usage | Check not only tariff rates but also sales and usage regulations in Japan. |
| Imports Using EPA Tariff Rates | Goods originating from EPA partner countries | HS code, certificate of origin, item-specific rules of origin, shipment standards | Even when importing from EPA partner countries, EPA tariff rates do not automatically apply. |
Basic Import Customs Clearance Procedure Flow
Import customs clearance generally proceeds according to the following flow. Required checks vary depending on the type of cargo, transportation mode, presence of other regulations, and whether customs inspection or examination is required.
| Stage | Main Content | Common Causes for Delay | Next Items to Confirm |
|---|---|---|---|
| Cargo Arrival | The vessel, aircraft, or international transport arrives in Japan | Vessel delay, flight delay, arrival information not updated | Check ETA, actual arrival, planned bonded receipt, and Arrival Notice. |
| Cargo Receipt into Bonded Area | Cargo is received into CY, CFS, bonded warehouse, or similar location | Receipt not updated, cargo number mismatch, receipt at wrong location | Confirm bonded receipt status, cargo management number, B/L number, and container number. |
| Document Verification | Invoice, packing list, B/L, Arrival Notice, etc. are checked | Missing documents, unclear product description, inconsistency in price, quantity, or currency | Check required documents for declaration and whether additional materials are needed. |
| HS Code and Taxable Value Confirmation | Confirm HS code, taxable value, freight, insurance, and duty rates | Undecided HS code, insufficient price documentation, unclear freight or insurance charges | Confirm tax calculation, taxable value, duty rate, and consumption tax calculation conditions. |
| Other Regulatory Checks | Check applicability of food sanitation, plant quarantine, PMD Act, radio law, etc. | Pending permits, approvals, notifications, or inspections; awaiting competent authority confirmation | Confirm status and expected completion of required notifications, permits, approvals, and inspections. |
| EPA Duty Rate Confirmation | If using EPA duty rates, confirm certificate of origin and shipment criteria | Incomplete certification documents, HS code mismatch, unconfirmed shipment criteria | Confirm EPA applicability, certification documents, and retention records. |
| Import Declaration | Submit import declaration to customs via NACCS or similar system | Discrepancies in declaration data, missing bonded receipt information, missing documents | Confirm declaration number, declaration type, review status, and presence of additional materials. |
| Customs Examination | Customs reviews declaration content, prices, HS codes, origin, and other regulations | Insufficient price data, lack of usage description, origin verification, other regulatory checks | Confirm inquiries from customs, supplementary documents, and necessity for amended declarations. |
| Customs Inspection | If necessary, physical cargo verification or X-ray inspection is performed | Inspection designation, inspection location delivery, unpacking, sample verification, coordination of attendance | Confirm inspection date/time, location, presence at inspection, repacking, and expected timing of import permission. |
| Tax Payment | Pay customs duty, consumption tax, local consumption tax, etc. | Insufficient funds for tax payment, awaiting confirmation of account/payment method | Confirm payment amount, payment method, payment completion, and reflection on Import Permit status. |
| Import Permit | Receive the Import Permit from customs | Unpaid taxes, pending other regulations, awaiting confirmation after inspection | Confirm Import Permit details, permit document, cargo release eligibility, D/O, and fee settlement. |
| Cargo Pickup | Pick up cargo from CY, CFS, or bonded warehouse | D/O not ready, fees unpaid, unable to reserve release, delivery vehicle not arranged | Confirm release reservation, delivery date, delivery destination conditions, and additional charges. |
Main Documents
In import customs clearance, documents such as the following are checked according to cargo contents and transaction terms. Required documents vary depending on cargo type, transaction conditions, transportation mode, and presence of other regulations.
| Document | Main Role | Items to Check | Impact of Deficiencies |
|---|---|---|---|
| Invoice | Core document to verify transaction price, seller/buyer, product name, and quantity | Product name, unit price, quantity, currency, Incoterms, transaction conditions | Delays in confirming taxable value and product description lead to delayed declaration and examination. |
| Packing List | Document to confirm cargo count, weight, packing style, and packing details | Quantity, weight, volume, carton count, marks, packaging format | May delay physical inspection and cargo matching during customs inspection. |
| B/L or Sea Waybill | Document to verify cargo information in maritime transport, consignee, and transport route | B/L number, vessel name, container number, shipper, consignee | Affects bonded receipt confirmation, D/O exchange, and cargo pickup. |
| Arrival Notice | Document to check expected arrival, fees, D/O exchange location, bonded receipt location | ETA, vessel name, B/L number, container number, bonded receipt location, fee details | Misidentification of receipt location, unpaid charges, and delayed D/O issuance may result. |
| D/O Related Documents | Documents to verify necessary information from shipping line or NVOCC for cargo pickup | D/O exchange, fee settlement, release eligibility, delivery conditions | Even after import permission is granted, cargo may not be released. |
| Certificate of Origin / Origin Declaration | Documents to verify EPA duty rates and origin labeling | Country of origin, HS code, item-specific origin rules, shipment criteria | EPA rates may not apply, affecting tax amounts and review process. |
| Other Regulatory Documents | Documents confirming permits, approvals, notifications, inspections other than customs law | Food notifications, quarantine, PMD Act, radio law, chemical substances control law, etc. | Pending other regulations may prevent progressing to import permission. |
| Catalogs, Composition Sheets, Specifications, Usage Descriptions | Supplementary materials clarifying product name, use, material, composition, HS code, and other regulatory applicability | Usage, material, composition, function, model number, manufacturer information | May cause customs inquiries, inspections, or requests for additional documents. |
Main Items Checked in Import Declaration
In import declarations, the importer, cargo details, price, tariff rates, quantity, origin, compliance with other laws, and storage location are checked. Errors in declaration details can affect customs inspections, examinations, import permission, tax payments, and cargo release.
| Item to Confirm | Contents to Confirm | Points of Special Caution | Impact of Errors |
|---|---|---|---|
| Importer Name | Declared importer, taxpayer, trading party | Verify that the actual importer matches the name on the documents. | Leads to declaration corrections, customs inquiries, and confusion with D/O or delivery arrangements. |
| Product Name | Name, purpose, material, function of cargo | Overly generic product names make it difficult to determine tariff codes or compliance with other laws. | Requires HS code confirmation, customs inspection, and submission of additional documents. |
| Quantity / Weight | Number of units, weight, volume, packaging units | Check consistency with invoice, packing list, and actual cargo information. | Affects cargo verification, inspections, taxable value, and release confirmation. |
| Price / Currency | Invoice price, currency, payment terms | Confirm currency, unit price, total amount, discounts, and treatment of free goods. | Impacts taxable value and tax amounts. |
| Freight / Insurance Charges | Freight and insurance charges to be added to taxable value | Verify Incoterms, freight breakdown, and insurance fees. | May cause tax calculation errors. |
| HS Code | Cargo classification, tariff rates, origin of compliance with other laws | Check not only product name but also material, use, function, and ingredients. | Affects tariff rates, EPA application, compliance with other laws, and statistical codes. |
| Origin | Cargo's country of origin, eligibility for EPA | Country of shipment and country of origin may differ. | Affects tariff rates, EPA, origin marking, and verification of additional documents. |
| Compliance with Other Laws | Need for permits, approvals, notifications, or inspections under laws other than customs | Strictly check food, PMD Act-regulated products, chemicals, electrical appliances, radio equipment, etc. | Pending other legal procedures may delay import permission. |
| Cargo Storage Location | CY, CFS, bonded storage area, warehouse, etc. | Confirm that bonded receipt information matches declaration information. | Impacts declaration, inspection, and release arrangements. |
Bonded Areas and Import Permission
Foreign cargo is generally managed within bonded areas until import permission is granted. Bonded areas include CY, CFS, bonded storage yards, bonded warehouses, etc.
Cargo is brought into these locations and remains under customs control until customs formalities are complete. In principle, cargo cannot be taken into domestic custody at the shipper’s convenience before import permission is granted.
When planning delivery, it is necessary to check not only the cargo arrival date but also the timing of bonded receipt confirmation, import declaration, customs review, designated inspection, tax payment, Import Permit, D/O exchange, and cargo release booking.
Relationship with Compliance under Other Laws
Depending on the imported cargo, permits, approvals, notifications, or inspections based on laws other than the Customs Act may be required. If procedures under other laws remain incomplete, import permission may be withheld.
| Relevant Laws | Main Target Cargo | Contents to Confirm | Practical Notes |
|---|---|---|---|
| Food Sanitation Act | Food, food additives, food utensils, food packaging materials | Notifications, inspections, ingredients, use cases, manufacturer information | Import permission may be delayed if food notifications or inspections are incomplete. |
| Plant Protection Act | Plants, seeds, lumber, plant-derived products | Plant quarantine, inspection certificates, applicable items | Wood products and plant-derived materials may also be subject to checks. |
| Livestock Infectious Disease Prevention Act | Meat products, animal-derived products, feed raw materials | Animal quarantine, certificates, banned import status | Particular care is necessary for animal-derived raw materials and processed products. |
| Pharmaceuticals and Medical Devices Act (PMD Act) | Pharmaceuticals, medical devices, cosmetics, quasi-drugs | Use, sales purpose, ingredients, product classification, permits/notifications | Samples or personal-use items may require confirmation depending on quantity and use. |
| Radio Law | Radio equipment, communication devices, Bluetooth/Wi-Fi enabled devices | Technical conformity certification, frequency, use, sales purpose | Caution is necessary when selling or using overseas-spec devices in Japan. |
| Electrical Appliance and Material Safety Act | Electrical appliances, home electronics, AC adapters, power devices | PSE certification status, ratings, use, sales format | Requirements vary based on whether items are parts or finished products, and for sale or test use. |
| Chemical Substances Control Law / Chemical Regulation | Chemicals, raw materials, resins, additives, reagents | Ingredients, CAS numbers, SDS, use, quantity | Because product names alone are insufficient for judgment, ingredient lists and SDS documents are essential. |
| Foreign Exchange and Foreign Trade Act / Trade Controls | Strategic materials, advanced equipment, specific technology-related goods | Export/import control classification, use, end users, export/import restrictions | Verification may extend to trading partners, intended use, and product specifications. |
| Washington Convention (CITES) Related Regulations | Animal and plant-derived products, leather goods, wood, musical instruments, specimens | CITES applicability, permits, species names, raw materials | Confirmation is required even for finished products containing animal or plant-derived materials. |
Relationship with EPA Tariff Rates
When applying EPA tariff rates, in addition to the standard import declaration, confirmation related to the certificate of origin is required. Even when importing cargo from EPA partner countries, EPA rates are not automatically applied.
In actual logistics practice, it is necessary to check whether an EPA is applicable between the relevant countries, whether the HS code for the cargo is correct, whether there is practical benefit by comparing MFN and EPA rates, whether the product-specific rules of origin are met, whether a certificate of origin, origin declaration, or statement of origin is required, and whether the transshipment criteria are fulfilled.
When using EPA rates, it is important to provide the necessary documents to the customs broker early and to organize the information required for NACCS input and customs verification.
Relation with the AEO System
Businesses utilizing the AEO system may be able to use certain simplification and expedited procedures for import declarations and tax payments.
However, even with AEO status, the content of the imported cargo, applicability of other laws and regulations, EPA rate application, and customs verification still need to be checked and are not automatically exempted.
In practice, it is confirmed whether the cargo qualifies for the AEO system, which procedures are simplified, and what differences exist compared to regular declarations. AEO should be understood not as a system dispensing with verification, but as a procedural exception granted to businesses meeting certain requirements.
Comparison of Import Customs Procedures and Related Systems
| System / Procedure | Main Purpose | Party to Confirm With | Impact on Customs Practice | Points to Note |
|---|---|---|---|---|
| Import Customs Procedures | To receive foreign cargo domestically through import declaration, examination, tax payment, and import permission | Customs, customs broker, importer | Until import permission is granted, cargo release cannot proceed. | Not only taxes but also other laws and inspections are involved. |
| Bonded Receipt Confirmation | To confirm whether cargo has been received into bonded areas and is ready for declaration and further checks | CY, CFS, bonded storage, customs broker | If bonded receipt information cannot be confirmed, declaration and scheduled release may be delayed. | Cargo arrival and bonded receipt confirmation are different stages. |
| Customs Inspection | To verify the declared cargo contents against the physical cargo | Customs, customs broker, warehouse, forwarder | Import permission and release may be delayed until inspection completion. | Inspection location, attendance, unpacking, repacking, and related costs need to be confirmed. |
| Other Regulatory Procedures | To check regulations regarding food, animals/plants, PMD Act-regulated products, electrical products, etc. | Competent authorities, importer, customs broker, specialists | If other regulatory procedures are incomplete, import permission may not proceed. | It is important to verify whether these regulations apply before import. |
| EPA Rate Application | To apply preferential tariff rates based on EPA | Importer, exporter, customs broker, customs | While tax amounts may change, certificates of origin and document retention are required. | HS code, rules of origin, and transshipment criteria need confirmation. |
| Post-Permission Delivery | To release cargo from CY, CFS, or warehouse and deliver it after import permission is granted | Forwarder, delivery company, warehouse, delivery destination | Even after import permission is granted, delivery is not possible if D/O or release booking is pending. | Do not confuse import permission with cargo being ready for delivery. |
Scope of Involvement of Forwarders, Customs Brokers, and Importers
In import customs procedures, importers, customs brokers, forwarders, warehouses, shipping lines/NVOCCs, and delivery companies each have different roles. It is important to clarify who confirms what and who should make decisions.
| Stakeholder | Main Role | Areas They Can Support | Areas They Should Not Decide Alone | Practical Response |
|---|---|---|---|---|
| Importer | Principal party for import declarations; responsible for cargo content, value, use, and other regulation checks | Prepare transaction documents, usage explanations, ingredient data, origin documents, and regulatory documents | Omitting cargo content verification by leaving it entirely to customs brokers or forwarders | Organize cargo details, usage, sales form, and required documents prior to import. |
| Customs Broker | Import declaration, customs communication, declaration preparation, customs inquiry response | Prepare declaration, verify tariff classification, organize taxable value, respond to customs inquiries | Making final determinations on regulatory applicability or import eligibility based on insufficient documents | Clearly communicate missing documents and confirmation requirements to the importer. |
| Forwarder | Coordination among shipping lines/NVOCCs, warehouses, customs brokers, and delivery companies | Support bonded receipt confirmation, D/O, release booking, delivery arrangement, and progress updates | Making unilateral decisions about customs rulings, regulatory applicability, or final import acceptability | Explain steps such as "pre-declaration," "under examination," "inspection designation," and "Import Permit granted" clearly. |
| Warehouse, CY, CFS | Storage of cargo, bonded receipt confirmation, inspection cooperation, cargo release | Check bonded receipt information, cargo condition, inspection work, and release acceptance | Releasing cargo domestically before import permission is granted purely due to shipper’s request | Confirm permissibility of receipt, inspection, and release with customs brokers or forwarders. |
| Shipping Line / NVOCC | Transportation, issuance of Arrival Notice, D/O, management of freight, charges, and delivery conditions | Confirm D/O exchange, cost settlement, release permission, and B/L information | Substituting for customs procedural completion or deciding whether import permission has been granted | Confirm D/O, cost settlement, and release conditions at an early stage. |
| Delivery Company | Domestic delivery after import permission, delivery at consignee site, vehicle arrangement | Confirm vehicle availability, delivery date, consignee conditions, and delivery lead time | Deciding that delivery is possible before import permission is granted | Finalize delivery only after Import Permit status, release booking, and consignee requirements are met. |
Common Misunderstandings
| Common Misunderstandings | Correct Understanding | Practical Points to Note |
|---|---|---|
| Once the cargo arrives in Japan, it can be immediately picked up domestically | Even after cargo arrival, cargo receipt into bonded areas, import declaration, inspection, examination, tax payment, and import permission are required. | Confirm the arrival date and the date the cargo can be picked up separately. |
| Submitting an import declaration means customs clearance is complete | Import declaration is just the start of the procedure; customs examination, inspection, tax payment, and import permission remain. | Explain the stages separately: declared, under examination, under inspection, Import Permit granted. |
| Cargo can be partially checked or used even before import permission is granted | Cargo before import permission is, in principle, managed in bonded areas and cannot be freely removed or used. | If sample removal or content inspection is necessary, confirm whether such procedures are allowed. |
| Customs clearance is easy if no customs duty is due | Even if no customs duty is due, consumption tax, other regulations, tariff classification, origin, and inspections can still pose issues. | Check not only the tax amount but also regulatory applicability and document consistency. |
| If the product is normally sold overseas, it can be imported | Being sold overseas and being importable into Japan are different matters. | Confirm Japanese regulations concerning food, PMD Act-regulated products, radio waves, electrical products, chemicals, etc. |
| If cargo comes from an EPA contracting country, EPA tariff rates automatically apply | EPA tariff rates require confirmation of HS codes, origin rules, certification documents, and transit standards. | Submit necessary documents to the customs broker before customs clearance. |
| With AEO status, customs and other regulatory confirmations are unnecessary | AEO relates to simplification and faster processing but does not exempt cargo content or other regulatory checks. | As with regular cargo, check product name, usage, other regulations, and EPA application. |
| It is enough to simply say "under customs clearance" | In actual practice, meanings differ between pre-declaration, under examination, inspection designated, waiting for other regulatory clearances, waiting for tax payment, and Import Permit granted stages. | Explain specifically at which stage the process is currently halted. |
Forwarder and Customs Practice Decision Checklist
| Check Point | Party to Confirm With | Items to Confirm | Actions if Issues Arise |
|---|---|---|---|
| Before Cargo Arrival | Importer, overseas agent, shipping company / NVOCC | ETA, B/L, Arrival Notice, cargo details, required documents | If documents are insufficient or delays are expected, review declaration and delivery schedule. |
| At Time of Bonded Receipt Confirmation | CY, CFS, warehouse, customs broker | Receipt location, cargo management number, container number, B/L number | If bonded receipt information cannot be confirmed, cross-check numbers, receipt location, and reflection times. |
| Before Import Declaration | Importer, customs broker, forwarder | Invoice, packing list, HS code, price, quantity, origin | Collect and verify missing or unclear documents before declaration. |
| When Confirming Other Regulatory Compliance | Importer, customs broker, competent authorities, specialists | Necessity of permits, approvals, notifications, inspections, certification documents | If incomplete, reconsider expected timing of import permission and delivery schedule. |
| When Applying EPA Tariff Rates | Importer, exporter, customs broker | HS code, certificate of origin, item-specific origin rules, transit standards | If certification is insufficient, confirm EPA eligibility and tax implications. |
| During Customs Examination | Customs broker, importer, forwarder | Customs inquiries, additional documents, price explanations, usage explanations, origin confirmation | Arrange additional documents promptly and explain impact on delivery timing to the cargo owner. |
| When Customs Inspection is Designated | Customs broker, warehouse, CY, CFS, forwarder | Inspection date/time, inspection location, attendance, unpacking, repacking, costs | Arrange inspection and readjust delivery schedule. |
| When Confirming Tax Payment | Customs broker, importer, accounting personnel | Tax amount, payment method, payment completion, Import Permit status | If payment is delayed, revise release and delivery schedule. |
| After Import Permit | Customs broker, forwarder, warehouse, shipping company / NVOCC | Import Permit information, D/O, cost settlement, cargo release eligibility | Even if Import Permit has been granted, if cargo release conditions are not met, do not finalize pickup arrangements. |
| At Time of Cargo Pickup | Warehouse, CY, CFS, delivery company, delivery destination | Release reservation, vehicle, delivery acceptance time at destination, additional costs | Reconfirm delivery date, vehicle conditions, and delivery destination conditions. |
| When Explaining to Customers | Cargo owner, sales representative, customs representative, delivery representative | Differentiation of pre-declaration, under examination, under inspection, waiting on other regulations, waiting on tax payment, Import Permit granted | Explain not only "under customs clearance" but also the reason for the halt and the next requirements. |
Cases Frequently Problematic in Practice
| Case | Common Reasons for Issues | Items to Confirm | Freight Forwarder / Customs Practice Responses |
|---|---|---|---|
| Cargo has arrived but import declaration cannot proceed | Because bonded receipt information is not reflected, documents are incomplete, or cargo numbers do not match. | Bonded receipt confirmation, B/L number, cargo management number, required documents | Prioritize bonded receipt confirmation and document collection, then organize when declaration can be made. |
| HS code cannot be determined | Classification cannot be done from product name alone and requires checking material, use, composition, and function. | Catalogs, specifications, composition sheets, explanation of use, photos | Collect supplementary materials from importer and confirm classification with customs broker. |
| Other statutory checks are incomplete and import permission is not granted | Because procedures with competent authorities are required for food, PMD Act-regulated products, radio waves, chemicals, etc. | Relevant laws, filings, permits, approvals, inspections, certification documents | Confirm prospects for completing competent authority procedures and adjust delivery schedule. |
| Plan to use EPA tariff rates but cannot apply | Insufficient confirmation of certificates of origin, shipment criteria, HS codes, or product-specific rules of origin. | Certificate of origin, declaration of originating goods, shipping documents, HS code | Organize the difference from normal tariff rates, possibility of correction, and points for improvement in next imports. |
| Delivery is delayed due to customs inspection | Physical inspection, X-ray, unpacking, or movement to inspection site is required. | Inspection designation, inspection date/time, inspection location, attendance, repacking | Explain inspection completion prospects and rescheduling of delivery to the customer promptly. |
| Import permission is not granted while waiting for tax payment | Because payment of customs duties, consumption tax, local consumption taxes, etc., has not been completed. | Payment amount, payment method, payment responsible person, payment completion time | Coordinate with accounting and arrange cargo release after Import Permit status is reflected. |
| Cargo cannot be picked up even after Import Permit | Because D/O exchange, cost settlement, release reservation, delivery vehicle, or consignee conditions have not been completed. | D/O, cost settlement, release reservation, vehicle, consignee receiving hours | Manage Import Permit status and cargo release eligibility separately. |
| Customer is confused by being told only "Customs clearance in progress" | Because the meaning differs between before declaration, under review, under inspection, waiting for other statutory approval, or waiting for tax payment. | Current status, reason for hold-up, next necessary condition | Explain by stage and clearly communicate the impact on delivery schedules. |
Operational Scenario 1: Cases Where Food Sanitation Act Confirmation Is Required for Food Imports
When importing processed foods or food raw materials, it is necessary to confirm not only import declaration but also whether filing or inspections under the Food Sanitation Act are required.
If the product name on the invoice is simply "food product" or "sample," details like composition, usage, manufacturer, additives, and packaging form are unclear, which may prevent proceeding with customs clearance or food filings.
In such cases, the importer prepares composition sheets, manufacturing processes, usage explanations, product labels, and manufacturer information, confirming with customs brokers or specialized parties.
The freight forwarder explains to the customer that delays in import permission and delivery schedule may occur if statutory checks remain incomplete, in addition to confirming cargo arrival and bonded receipt.
Operational Scenario 2: Cases Requiring Confirmation of Radio Law and Electrical Appliance Safety Law for Electrical Equipment
When importing electrical or communication equipment, in addition to HS codes and tariff rates, compliance with the Radio Law and Electrical Appliance Safety Law may be an issue.
Particularly for devices with Wi-Fi, Bluetooth, wireless functions, as well as AC adapters, power units, and home appliances, it is necessary to confirm whether they can be sold or used within Japan.
Even products sold overseas may encounter problems with sale or use after import if they do not comply with Japanese laws.
Customs brokers and freight forwarders confirm product model numbers, specifications, ratings, communication functions, usage, and sales purposes, and encourage the importer to conduct specialist checks if needed.
Operational Scenario 3: Cases Where EPA Tariff Rates Are Planned but Normal Rates Apply Due to Missing Documents
Importers may intend to apply EPA tariff rates when importing cargo from EPA partner countries.
However, if certificates of origin, declarations of origin product, origin statements, shipment criteria documents, or product-specific rules of origin are not adequately confirmed, EPA rates may not be applicable.
Also, if HS codes change, the rules of origin and EPA rate confirmation must be redone.
When using EPA tariff rates, it is important to share documents with the customs broker before import and check tariff differences, document validity, shipment criteria, and retrospective retention documents.
Operational Scenario 4: Cases Where Delivery Schedule Is Changed Due to Customs Inspection Designation
After import declaration, customs inspection may be designated. Depending on the inspection contents, unpacking at CFS, CY, or inspection site, X-ray, content confirmation, photography, repacking, and attendance may be required.
Until the inspection is completed, import permission may not be granted and cargo may not be able to be picked up domestically.
In such cases, the freight forwarder coordinates with the customs broker, warehouse, CY, CFS, delivery company, and shipper to clarify inspection date/time, costs, expected timing of import permission, and impact on delivery schedule.
Customers should be informed with more detail than simply "Customs clearance in progress," such as "Waiting for import permission due to inspection designation" or "Delivery date to be rescheduled after inspection."
Operational Scenario 5: Cases Where Cargo Cannot Be Released After Import Permit Due to Uncompleted D/O
Upon Import Permit, customers often think they can immediately pick up their cargo.
However, with ocean cargo, even after Import Permit, D/O exchange, shipping company or NVOCC cost settlement, release reservation at CY or CFS, drayage arrangements, and confirmation of consignee receiving conditions are required.
If D/O or cost settlement is incomplete, cargo may not be released despite Import Permit.
The freight forwarder manages Import Permit status, D/O completion, cost settlement, release reservation, and delivery arrangements separately, providing clear explanations to the customer.
Points to Keep in Mind When Explaining to Customers
In import customs clearance procedures, it is important to separate explanations of "cargo arrival," "bonded receipt confirmation," "import declaration," "customs examination," "inspection designation," "confirmation of other laws and regulations," "tax payment," "Import Permit," "cargo release," and "delivery."
The single term "under customs clearance" does not clarify where the process is stalled, when import permission will be granted, or when delivery can be made.
For customers, explaining the stages as "before declaration," "under review," "under customs inquiry," "inspection designated," "waiting for other laws and regulations," "waiting for tax payment," "Import Permit granted," and "arranging cargo release" helps them understand the situation more clearly.
In particular, even if Import Permit has been granted, if D/O issuance, cost settlement, cargo release reservation, vehicle arrangement, or delivery destination conditions are not finalized, delivery may not be possible. It is practically important to distinguish between granted permission and delivery readiness in explanations.
Practical Points of Attention
In import customs clearance procedures, it is important not to determine the delivery date based solely on the cargo arrival date. Each stage—including receipt into the bonded area, import declaration, customs examination, inspection, confirmation of other laws and regulations, tax payment, import permission, and cargo release arrangements—needs to be checked.
HS codes, price, quantity, origin, and applicability of other laws and regulations are critical items for import customs. Proceeding with the declaration while any of these remain unclear may lead to customs inquiries, inspections, amended declarations, or delays in import permission.
For items such as foods, animals and plants, PMD Act-regulated products, chemicals, electrical products, and radio equipment, procedures beyond the Customs Act may be required. Before import, it is important to confirm whether necessary permits, approvals, notifications, or inspections are required depending on the cargo's content.
When applying EPA tariff rates, confirmation is needed for certificates of origin, product-specific rules of origin, transshipment criteria, and document retention. Even imports from EPA contracting countries do not automatically qualify for EPA tariff rates.
Summary
Import customs clearance procedures are a series of processes necessary to formally take delivery of foreign cargo within Japan, encompassing import declarations, customs examination and inspection, payment of customs duties and consumption tax, and granting of import permission.
In actual logistics practice, it is necessary to examine together cargo arrival date, receipt into the bonded area, required documents, HS codes, taxable value, checks for other laws and regulations, EPA tariff rates, and declaration and Import Permit information on NACCS.
Cargo before import permission is, as a general rule, managed within the bonded area. Once import permission is granted, the cargo becomes eligible for domestic release.
Freight forwarders and customs brokers should organize import customs progress into stages such as "before declaration," "under review," "inspection designated," "waiting for other laws and regulations," "waiting for tax payment," "Import Permit granted," and "arranging cargo release," and provide specific explanations to shippers.
