On March 30, 2023, the Diet of Japan adopted amendments to the Japan Tariff Act, etc. (the "Amendments"). Most of the provisions of the Amendments take effect on April 1, 2023. They are summarized as follows:

1. Extension of the period of application of provisional tariff rates, etc.

Extension of tentative tariff rates (412 items) and special protection system for rice, wheat, dairy products, etc. until the end of March 2024.

Reduction of tentative tax rates for sugar-containing products (6 items) in line with the expansion of the adjustment appropriation to support domestic sugar production.

The duty-free system for aircraft parts, etc. and the reduced duty system for processing and reimporting some items are extended until late March 2026.

2. Adjustment of tariff rates for individual items

Maintain the current tariff rates by establishing new tariff categories in line with the changes in the classification of propolis blocks, etc., as decided by the International Classification.

3. Expanded system of customs procedure agents

A system was established for non-residents to appoint a customs procedure agent and notify the person in charge of customs for customs-related procedures, etc. In the absence of notification, the Director General of Customs may designate a domestic branch as the customs procedure agent.

4. New simplified tax rate for heated tobacco carried by immigrants

A new simplified tax rate (15 yen for sticks and 50 yen for liquids) has been established for heated tobacco carried by immigrants from the perspective of speedy customs clearance, etc.

5. Tax environment development

In accordance with the provisions of the domestic tax environment development, the additional tax rate for large unrecorded duties has been increased.