Customs - zeikan (English) customs

Japanese: 税関 - ぜいかん（英語表記）customs

A government office established at key locations where people, goods, and aircraft enter and leave a country's borders to handle all matters related to border crossings in relation to foreign trade. It issues import/export and other permits and controls on cargo, ships, aircraft, vehicles, and passengers' personal belongings that pass through the border, and levies and collects customs and other taxes, as well as handles all related matters. It has played an important role in promoting a country's trade since ancient times. Customs refers to customary duties, which have been collected spontaneously since the time of ancient city-states, such as the imposition of fees and taxes on cargo and passengers passing through a specific area, and eventually became the origin of the words tariff and customs house.

[Gozo Toritani]

history

It began in medieval Europe when each city established an institution to collect taxes (customs duties) on goods entering and leaving the region. In the early modern period, in France, internal tariffs were standardized to a low rate by Colbert in 1666, and the German Customs Union was formed in 1834. As a result, tariffs developed into border tariffs based on the territory of each country, and institutions (customs houses) were established to collect them.

In the Edo period, under the isolationist policy, Dejima in Nagasaki was the only port connecting Japan with foreign countries. In 1858 (Ansei 5), the ports of Nagasaki, Kanagawa, Hakodate, Niigata, and Hyogo were opened based on the Treaty of Amity and Commerce between the United States and Japan, and customs offices were established to handle all foreign affairs, including trade. The customs office was under the control of the Foreign Affairs Bureau (later the Ministry of Foreign Affairs), but was transferred to the Ministry of Finance in the government reform of 1871, and was renamed the Customs House in 1872. It was temporarily closed at the end of World War II, but was reopened in 1946 (Showa 21) after the war. As trade progressed and international exchange intensified, its organization and scope of responsibilities have expanded. In the reorganization of central government ministries and agencies in January 2001 (Heisei 13), the Ministry of Finance was divided into the Ministry of Finance and the Financial Services Agency, an external bureau of the Cabinet Office, and the Customs Bureau came under the Ministry of Finance.

[Gozo Toritani]

business

There are nine customs offices in Tokyo, Yokohama, Kobe, Osaka, Nagoya, Moji, Nagasaki, Hakodate, and Okinawa that are directly under the jurisdiction of the Customs and Tariff Bureau of the Ministry of Finance, and many customs branches, sub-offices, sub-offices of customs branches, and monitoring offices are established under them. The duties (duties) of these offices are as follows:

(1) Imposition and collection of customs duties and tonnage taxes (levied on foreign trading ships when they enter port), special tonnage taxes (levied at the same time as tonnage taxes and transferred to the municipalities where ports are opened), and domestic consumption taxes on imported goods; (2) control of imported and exported cargo, ships, aircraft, and personal effects of entering and leaving passengers in accordance with customs-related laws and regulations; (3) operations related to bonded areas; (4) control of imported and exported cargo in accordance with the Foreign Exchange and Foreign Trade Law and the Import and Export Transactions Law; (5) licensing and supervision of customs brokerage businesses; and (6) compilation of trade statistics.

[Gozo Toritani]

Customs Clearance

(1) Entry and Departure Procedures When a foreign trading vessel (craft) enters a port (airport), the captain of the vessel (craft) submits a port entry notice, cargo manifest, etc. to customs. Foreign trading vessels pay tonnage tax and special tonnage tax according to the net tonnage. When departing from port, a departure notice is submitted to customs and permission is obtained.

(2) Customs Clearance Procedures for Travel Items of Entering and Departing Passengers When entering or leaving the country, passengers verbally declare their travel items to the customs office (Travel Goods Division, Surveillance Department), undergo the necessary inspections, and clear customs. However, when entering the country by ship, returning to Japan by airplane, or when carrying travel items that exceed the duty-free limit or are being sent separately, a declaration must be submitted. If travel items exceed the duty-free limit, tax must be paid before passing through customs.

(3) Customs clearance procedures for export goods After an exporter (business) brings the goods to be exported into a bonded area, he/she submits an export declaration along with the relevant documents to customs. If customs deems the goods to be exported proper, the export is permitted.

(4) Customs clearance procedures for imported goods After the importer (business) brings the goods to be imported from the ship into the bonded area, he/she submits the import (tax payment) declaration along with the relevant documents to the customs. If the customs deems it appropriate, it notifies the importer that he/she is eligible to pay the tax, and the importer presents the payment receipt to the customs (import department collection section) to receive import permission and can import.

(5) Import/Export Customs Clearance Procedures for Postal Items When exporting postal items, the exporter need only submit the items to a post office, but as they are then inspected by the customs office (foreign mail branch office) located within the post office, the exporter must fill in the contents, amount, and other required information on the customs ticket (customs notification) and attach it to the postal item. When importing postal items that are subject to customs duties, the amount of tax is calculated by the customs office, and an International Postal Assessment Notice is sent by the post office to the addressee, who must then affix revenue stamps equivalent to the amount of tax and submit it to the post office to receive the mail.

As mentioned above, customs duties include tax administration, levying and collecting customs duties and domestic consumption tax on imported goods, and tonnage and special tonnage duties on ships involved in foreign trade, customs administration, inspecting the import and export procedures of cargo, and surveillance administration, monitoring illegal imports and exports and investigating illegal activities. Furthermore, customs administration, granting permission and supervising bonded warehouses and bonded factories to promote trade and facilitate import and export procedures. Customs currently plays an important role as an administrative agency that supports Japan's trade, which accounts for approximately 10% of the world's trade value.

[Gozo Toritani]

Yokohama Customs House (Meiji period)
Kaigan-dori, Yokohama City, Kanagawa Prefecture (currently Kaigan-dori, Naka Ward, Yokohama City). "Photographic Collection of Scenic Places and Historic Sites of Japan, Based on National Elementary School Textbooks, Heaven" (1912, Meiji 45), National Diet Library .

Yokohama Customs House (Meiji period)

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

Japanese:

外国貿易に関し、国境通過に伴って生ずるすべての事務にあたらせるため、人・物・航空機などが自国の国境を出入りする要地に設けられる官庁。境界線を通過する貨物・船舶・航空機・車両および出入国旅客の携帯品などに対し、輸出入その他の許可および取締りを行い、関税その他の租税を賦課・徴収するとともに、これらに関するいっさいの事務を取り扱う官庁として、古くから国の貿易の振興に重要な機能を果たしてきた。カスタムスとは、特定地域を通過する貨物や通行の旅客に対して料金や税をかけるなど、古代都市国家の時代から自然発生的に行われてきた慣習的徴税customary dutiesを意味し、やがて関税や税関の語源となった。

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歴史

中世ヨーロッパにおいて、各都市が域内に出入りする貨物などに対し、税（関税）を徴収する機関を設置していたことに始まる。近世に入って、フランスでは1666年コルベールにより内国関税が低率に統一され、1834年ドイツ関税同盟が結ばれたことなどにより、関税は国際間の国家領域を単位とする国境関税に発展し、それを徴収するための機関（税関）が設置された。

　日本では、鎖国政策下の江戸時代においては長崎の出島(でじま)だけが日本と外国を結ぶただ一つの港であったが、1858年（安政5）日米修好通商条約に基づき、長崎・神奈川・箱館(はこだて)・新潟・兵庫の各港が開港され、運上所が設置されて、貿易をはじめ外国事務をすべて取り扱うことになった。運上所は外国事務局（後の外務省）の統轄であったが、官制改革（1871）により、大蔵省に移管され、1872年税関と改称された。第二次世界大戦末期に一時閉鎖されたが、終戦後の1946年（昭和21）に再開され、貿易の進展、国際間の交流が激しくなるに伴い、機構、所掌事務が拡大している。2001年（平成13）1月の中央省庁再編では、大蔵省は財務省、内閣府外局の金融庁などにその機能を分割され、関税局は財務省に所属することになった。

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業務

財務省関税局の直轄官庁として、東京・横浜・神戸・大阪・名古屋・門司(もじ)・長崎・函館(はこだて)・沖縄地区の9税関があり、その下に多くの税関支署、税関出張所、税関支署出張所および監視署が設けられている。その行う事務（所掌事務）は次のとおり。

　(1)関税・とん税（外国貿易船が入港の際に課せられる）、特別とん税（とん税と同時に課せられ、開港場所在の市町村に譲与）、および輸入品に対する内国消費税の賦課徴収、(2)関税関係法規による輸出入貨物、船舶、航空機および出入国旅客の携帯品などの取締り、(3)保税地域に関する業務、(4)外国為替(かわせ)及び外国貿易法、輸出入取引法による輸出入貨物の取締り、(5)通関業の許可および監督、(6)貿易統計の作成などである。

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通関手続

(1)入出港手続　外国貿易船（機）が開港（空港）に入港した際、船（機）長は入港届、積荷目録などを税関に提出する。外国貿易船は、純とん数に応じ、とん税および特別とん税を納付する。出港の際には出港届を税関に提出し許可を受ける。

(2)出入国旅客の携帯品などの通関手続　旅客は出入国の際に携帯品などについて口頭で税関（監視部旅具課）に申告し、必要な検査を受けて通関する。ただし船舶で入国する場合、航空機で帰国する場合、免税基準を超える携帯品がある場合および別送品がある場合、申告書を提出する。携帯品が免税基準を超えるときは、納税して通関することになる。

(3)輸出貨物の通関手続　輸出（業）者は、輸出しようとする貨物を保税地域に搬入後、輸出申告書に関係書類をつけて税関に提出する。税関が適正と認めれば輸出が許可される。

(4)輸入貨物の通関手続　輸入（業）者は、輸入しようとする貨物を本船から保税地域に搬入後、輸入（納税）申告書に関係書類をつけて税関に提出する。税関が適正と認めると輸入者に納税適格である旨通知し、輸入者は納付した領収書を税関（輸入部収納課）に呈示して輸入の許可を受けて、輸入ができることになる。

(5)郵便物の輸出入通関手続　郵便物を輸出する場合、輸出する者は郵便物を郵政官署に差し出すだけでよいが、その後、郵政官署内に置かれている税関（外郵出張所）で検査が行われるから、税関符票（税関告知書）に内容・金額など所定事項を記入して郵便物に添付しなければならない。郵便物を輸入する場合、関税などが課せられるものについては、税関で課税額を算出のうえ、郵政官署から名宛(なあて)人に対して国際郵便物課税通知書が送付されるから、それに税額相当の収入印紙を貼付(ちょうふ)して郵政官署に提出して郵便物を受け取る。

　以上、税関業務は、税務行政として、輸入品にかかる関税・内国消費税、外国貿易にかかわる船舶のとん税・特別とん税の賦課徴収を行い、通関行政として、貨物の輸出入手続の審査を行い、監視行政として、違法な輸出入を監視し違法行為の調査を行う。さらに保税行政として、貿易振興、輸出入手続の便宜を図るための保税倉庫、保税工場などの許可・監督を行っている。税関は現在、世界貿易額の約10％を占める日本の貿易を支える行政機関として、重要な役割を担っている。

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[参照項目] | 運上所 | 海外旅行 | 関税 | とん税 | 保税制度

横浜税関（明治時代）
神奈川県横浜市海岸通（現在の横浜市中区海岸通）。『日本名勝旧蹟産業写真集　国定小学校教科書準拠　天』（1912年〈明治45〉）国立国会図書館所蔵">

横浜税関（明治時代）

出典　小学館　日本大百科全書(ニッポニカ)日本大百科全書(ニッポニカ)について　情報 | 凡例

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