Customs Law - Kanzeiho

Japanese: 関税法 - かんぜいほう

Law No. 61 of 1954. A complete revision of Law No. 61 of 1899. This law stipulates the matters necessary for the proper processing of customs procedures for the determination, payment, collection and refund of customs duties, as well as the export and import of goods. It prescribes general provisions, determination, payment, collection and refund of customs duties, ships and aircraft, bonded areas, transportation, customs clearance, detention and retention, appeals, miscellaneous provisions, penalties, investigation and disposal of violations, etc. Related laws include the Customs Tariff Act, Customs Provisional Measures Act, Tonnage Act, Customs Brokerage Business Act, and various special laws.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

昭和 29年法律 61号。明治 32年法律 61号を全面的に改正したもの。関税の確定，納付，徴収および還付ならびに貨物の輸出および輸入についての税関の手続の適正な処理をはかるために必要な事項を定めた法律。総則，関税の確定，納付，徴収および還付，船舶および航空機，保税地域，運送，通関，収容および留置，不服申立て，雑則，罰則，犯則事件の調査および処分などが規定される。関係法令としては，関税定率法，関税暫定措置法，とん税法，通関業法，各種の特例法などがある。

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