The bonded system allows foreign goods to be stored, processed and displayed in warehouses, factories, museums and other facilities that have been approved by Japan Customs in bonded zones prior to obtaining an import permit.

By obtaining a bonded zone permit and utilising the bonded system, goods can be stored, processed, and displayed while customs duties and other taxes are withheld, which is a great advantage in terms of commercial transactions. By utilising the features of bonded zones in various fields, it is expected to contribute to economic revitalization.

An example of how to use the system is to hold auctions and art fairs, taking advantage of the fact that no tariffs are required when artworks from overseas are shipped to other countries. Other examples include holding fashion shows, appraising first-class foreign goods, and setting up inland depots.


Ikumi Maruta is an associate in Baker McKenzie's Tokyo office.