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If a person does living abroad customs clearance, the importer shall designate a duty manager to do the work through a proxy, fill in and submit a prescribed form to the Competent customs office in advance.

In this case, the Customs Authorities Manager export / import inspections witness statement file, pay duties, etc., and receive documents and tax refund from the customs office on behalf of the person abroad.

The duty manager is a person, address or place of residence in Japan (in the case of a corporate person, office or branch in Great Japan). performed in case of a customs clearance manager operation to that in Article 2 of the Law of Customs Brokerage, Customs shall notify the manager needed to obtain a brokerage license.


(Article 95 of the Customs Act, Article 2 and Article 3 of the Law of customs clearance)