Transcript 国際物流・対テロ・税関

Japan’s AEO Program
Shinji TANIGUCHI
Director, Japan Customs
May，2008
Japan Customs: Outline
Outline of Japan Customs
Role of the Customs
and Tariff Bureau (CTB)
CTB and 9 Customs
Nagasaki
Hakodate
- Planning the policies of customs and tariff
(including preparing national legislation)
- Administering the operation of 9 Customs
(HQ of Japan Customs)
Moji
Kobe
CTB, MOF
・ 118 Customs Ports
・ 27 Customs Airports
Okinawa
Regional
Osaka
Nagoya
Yokohama
Tokyo
Covered by 9 Regional Customs Houses
・210 Customs offices
（Branches, Sub-branches, Guard posts）
・8,620 Customs officials
-１-
Japan Customs: Three Missions of
Trade Facilitation
Security and Safety
Further facilitating
trade procedures
Realizing a safe and
secure society
To further facilitate customs
proced ures while ens uring
security in international
distribution
.
To build a “Japan that is the
safest country in the world”
setting blocking of smuggling of
guns, illegal drugs and other
goods harmful to the society as
the most important task and by
preventing terrorist acts in Japan
AEO Program
-２-
Japan Customs
Fiscal Role
Collecting customs
duties and domestic
c o n s u m p t i o n t a xe s
appropriately and fairly
To Collect customs duties and
domestic consumption taxes
appropriately and fairly as a
revenue agency that collects
about \5,400,000 million
representing about 10% of the
total national tax revenue
Security Measures and AEO Programs
2001
2002
2003
2004
2005
2006
2005.6～
WCO
USA
9/11
2003.6～
CSI
MI
2008～
2006.6～
SAFE
Framework
2002.3～
2007
AEO
Guidelines
2006.10
2007.8
SAFE Port
Act
2002.4～
C-TPAT
2008.1
Implementing
Recommendations of
the 9/11 Commission
Act of 2007
2002.12～
10+2 Proposed
Rule
2008.4
2007.10～
24-hour Rule
Report on SFI
to Congress
SFI
2005.4
2008.1～
Amend
Customs Code
EC
AEO Program
2009.7～
24-hour Rule
2001.3～
2007.4～
Simplified Import
Declaration Program
Authorized Importers' Program
2006.3～
2008.4～
Authorized Exporters' Program
JAPAN
200４.4～
2007.2～
Advance Reporting of
Cargo Information
(on request)
Advance Reporting
of Cargo Information
(obligatory)
-３-
2007.10～
Authorized
Warehouse
Operators' Program
AEO Programs
for
Customs
Brokers and
Forwarders
Establishment of Japan’s AEO Program
(Apr. 2007)
Establishment of
AEO Programs
Further Development
Fundamental Reform
Customs - Business Partnership
Customs － Businesses
Partnership
Promote participation in AEO
programs
－more than 50% of exports in
value be conducted by authorized
exporters by end CY 2008
Reform on AEO programs for
importers/exporters
International Partnership
・Consistency with WCO guidelines
・Increased benefits for traders
Promote mutual recognition with
major trading partners with
equivalent AEO programs
Introduction of AEO program for
warehouse operators
-４-
Expansion of Scope of AEO Program
〔Before〕
Importers
and
Exporters
International Logistic Operators
Transportation
company
Forwarders
Warehouse
Operators
Customs
Brokers
Shipping
Company
and
Airline
Importers
and
Exporters
abroad
〔From April, 2008〕
International Logistic Operators
Importers
and
Exporters
Transportation
company
Forwarders
Warehouse
Operators
Customs
Brokers
-５-
Shipping
Company
and
Airline
Importers
and
Exporters
abroad
Japan’s AEO Program: Requirements & Benefits
Authorized Importers
- Compliance-reflected reduced examination and inspection
- Pre-arrival lodgement of import declaration and permission
- Release of cargo before duty/tax payment declaration and
duty/tax payment
- Periodical lodgement of duty/tax payment declaration
Requirements
(Consistent with WCO SAFE)
○Compliance Record
○e-system for Customs Procedures
○Compliance Program
Authorized Exporters
- Waive the requirement to deposit cargoes into the Customs area
- Compliance-reflected reduced examination and inspection
・Organizational Set-up
・ Contracting Parties Requirement
・ Cargo/Conveyance/Premises Security
・ Consultation, Co-operation and Communication with
Customs and Other Relevant Authorities
・ Crisis Management
・ Education/Training
・ Internal Audit for Measurement, Analyses and
Improvement
Authorized Warehouse Operator
- Establishment of a new Customs warehouse only by notification
- Comprehensive permit is provided to each Operator
- Compliance reflected reduced audit
- Free monthly fee
Authorized Customs Brokers
- Release of cargoes before duty/tax payment and its declaration
in case an import declaration is conducted by an ACB
- Lodgment of export declaration at the exporter’s premises and
other facilities in case an ACB and an Authorized Logistics
Operator control cargoes of their client exporter
○Financial Integrity
Authorized Logistics Operators (Carriers/Forwarders)
-６-
- Waive the requirement to get permission for Customs transit
from Customs
Requirements
Compliance records
⇒ Proper records of Compliance. No Commitment over a designated
period to any violation against Customs related laws and regulations.
⇒ Business experiences no less than 3 years (International logistics
operators)
e-system for Customs Procedures
⇒ Eligibility for usage of e-system for Customs Procedures.
Financial Integrity
Compliance Program
⇒ Organizational Set Up
Contracting Parties Requirement
Cargo/Conveyance/Premises Security
Due Customs Procedures
Consultation, Cooperation and Communication with Customs and Other
Relevant Authorities
Crisis Management
Education/Training
Internal Audit
-７-
Requirements : Internal Compliance Program for Customs Requirements
Organizational Set-Up
⇒ Establishment of center office to manage CP and CP units in each department.
⇒ Ensuring the proper operation at each department.
Contracting (Business) Parties Requirement
⇒ Ensuring the adequacy of business partners in relation to the performance
of the CP including security aspects.
⇒ Establishment of a framework to ensure proper operations by business partners.
Cargo/Conveyance/Premises Security (in the case of Importers / Exporters)
⇒ Appropriate management of the cargoes.
⇒ Establishment of a framework to check the route and the mode of
transportation, as well as to properly track the movement of the cargoes.
⇒ Locking devices, barrier, fencing and lighting, including setup of video
surveillance cameras, and periodic patrolling.
⇒ Checking of traffic both persons and vehicles
Due Customs Procedures
⇒ A list of cargoes (including descriptions, marks, tariff classification, tariff rate,
application of trade control laws and regulations and other relevant information)
⇒ Timely updates of the list of cargoes based on the revision of relevant laws and
regulations.
⇒ Establishment of a framework and appropriate management of Customs procedures.
-８-
Requirements : Internal Compliance Program for Customs Requirements
Consultation, Cooperation and Communication with Customs and Other
relevant authorities
⇒ Establishment of a route of report to Customs on any accident or misconduct
in implementing the CP.
⇒ Establishment of a route of report to Customs on the changes of the CP, if
such changes are related to Customs procedures, cargoes and/or logistics
Crisis Management
⇒ Establishment of a framework to ensure route of report in case of emergency
and taking remedial and preventative measures.
Education/Training
⇒ Establishment of a framework to plan education and training programs and
to implement those programs in a periodic and continuing manner.
Internal Audit
⇒ Establishment of a framework for internal audit to ensure proper
implementation of the CP.
-９-
Benefits for Authorized Importers/Exporters
Authorized Importers
○Compliance-reflected reduced examination and inspection
○Pre-arrival lodgement of import declaration and permission
○Release of cargo before duty/tax payment declaration and
duty/tax payment
○Periodical lodgement of duty/tax payment declaration
Authorized Exporters
○Waive the requirement to deposit cargoes into the Customs area
○Compliance-reflected reduced examination and inspection
- １０ -
Procedure for Authorized Importers
〔Normal Procedure〕
Cargo Release Procedure
Aircraft’s
arrival
Import/Duty
Payment
Declaration
Examination
Inspection
Duty
Payment
Import
Permit
Cargo
Release
〔Procedure for Authorized Importers〕
Cargo Release Procedure
Import
Import
Declaration
Import
Declaration
Declaration
Aircraft’s
Aircraft’s
arrival
Aircraft’s
arrival
arrival
Import
Import
Declaration
Import
Declaration
Declaration
Import
Import
Permit
Import
Permit
Permit
(Optional)
Cargo
Cargo
Release
Cargo
Release
Release
Duty
Payment
Declaration
(Periodical)
Examination
Inspection
- １１ -
Duty
Payment
Procedure for Authorized Exporters
〔Normal Procedure〕
Forwarders’ warehouse
（Customs Area）
Customs Clearance
Premises
of
Exporters
Export
Declaration
Exam.
Inspection
〔Procedure for Authorized Exporters〕
Forwarders’ warehouse
（Customs Area）
Premises of Exporters
Customs Clearance
Export
Declaration
Exam.
Inspection
Export
Permit
Export
Permit
- １２ -
Benefits for Authorized Warehouse Operators,
Customs Brokers, Carriers and Forwarders, etc
Warehouse Operator
-
Establishment of a new Customs warehouse only by notification to Customs
Comprehensive permit is provided to each Operator
Compliance reflected reduced audit
Free monthly fee
Customs Brokers
- Import Procedure
⇒ In case an import declaration is conducted by an Authorized Customs Broker, release of
cargoes are allowed before duty/tax payment declaration and duty/tax payment
- Export Procedure
⇒ In case an Authorized Customs Broker checks cargoes of its client exporter and those
cargoes are brought into container yard for loading by an authorized transportation
company, it is allowed to lodge an export declaration at the exporter’s premises and other
facilities.
etc.
Carriers and Forwarders etc.
- Simplification of Customs transit procedure
(Normal Procedure)
A permission is required to each transit, followed by the submission of manifest data.
(Procedure for AEO)
Only submission of manifest data is required for the route covered by NACCS system
- １３ -
AEO Challenges: Program for Authorized
Transportation Companies
Benefits
Customs Area A
〔Current Procedure〕
Normal
Procedure
Customs Transit
Every transit
Confirmation of
Arrival
Every transit
××
×
Permit
Confirmation of
Shipment
Customs Area B
〔New Procedure for AEO/TC〕
Unnecessary
Unnecessary
- １４ -
AEO : Legal Structure
【Law (Customs Law) 】
- Stipulate the rights and obligations of citizens.
Examples: benefits, requirement for authorization (reasons for disqualification), expiry and
revocation of approvals
【Cabinet Order 】(Cabinet Order for Enforcement of the Customs Law)
-Stipulate specific procedures.
Examples: procedures for customs clearance with benefits, application procedures for
authorization
【Ministerial Ordinance】 (Enforcement Regulation of the Customs Law)
-Stipulate details for the implementation of the specific procedures.
Example: Particulars to be set forth in the compliance program.
【Order of Director General of CTB】 (Basic Orders regarding Customs Law;
Guidelines in reviewing the approval requirements of authorized importers)
- Stipulate details for the implementation of the specific procedures.
Examples: specific customs clearance procedures, exemplification on the particulars of
compliance program, guidelines for reviewing the applications at Customs
-１５ -
Process of Authorization
【Application Process】
【Authorization Process】
Prior Consultation with Customs
Examination of application
- Explanation of AEO requirements including checking list
-
Support for stock-taking the present operational flow and
identifying the points to be reviewed
- Application form, Check List, The Compliance Program &
Supporting Documents including protocols and contracts
with business partners
- Support for drafting the Compliance Program
(if requested)
On-site inspection
Applicants’ exercises
- Reviewing the operational flow and contracts with business
partners
- Checking the security measures of cargo storage facilities,
including surroundings of the facilities, lighting, locking
devices, access control, cargo segregation and computer
system
- Preparation for submitting the application forms and supporting
documents
- Checking whether the export procedures are conducted in
accordance with the compliance program and protocols
- Conducting self-assessment according to check points
Consultation with AEO center
Authorization
Submission of Application
【Post Audit Process】
For Quality Assurance
- １６ -
Administrative Order for Improvement and Revocation
Administrative Order for Improvement
When Customs identifies the operations of an AEO exporter are not
compliant with the requirements of AEO authorization, the
administrative order for improvement will be issued to the AEO from
Customs.
Revocation
When Customs identifies at least one of the following facts, the
authorization will be revoked
1. An authorized exporter has committed Customs laws and/or some other
laws
2. There is a false description on the book/records
3. An authorized operator does not take remedial actions to comply with
administrative order for improvement
- １７ -
AEO Operation : Ensuring Consistency
Hakodate Customs
AEO Unit
Yokohama Customs
AEO Unit
Kobe Customs
AEO Unit
Tokyo Customs
AEO Center
Moji Customs
AEO Unit
(Ensuring consistency)
Nagoya Customs
AEO Unit
Nagasaki Customs
AEO Unit
Okinawa Regional Customs
AEO Unit
- １８ -
Osaka Customs
AEO Unit
AEO Challenges - Process of Mutual Recognition
Mutual Understanding
- Improved Understanding of Customs procedure of each party
- Comparability Study of both Programs
-
Pilot Program
Define & Planning of Pilot Program
Program
- Implementation of Pilot
- Analysis / Evaluation
Declaration of Mutual Recognition
- Discussion with regard to benefits of Mutual Recognition
- Arrangement of Mutual Recognition and Operational protocols as
necessary
- １９ -
Mutual Recognition Under Consultation/Study
Canada
EU
Korea
China
USA
Malaysia
Singapore
Australia
- ２０ -
NZ
Thank you for your attention.