On 30 March 2023, the Japanese Diet passed the Amendment Act of the Customs Tariff Act, etc. (“Amendment Act”). Most of the provisions of the Amendment Act came into force on 1 April 2023. The overview is as follows: 1. An extended period of application of the provisional tax rate, etc. The period of the provisional tax rate (412 items) and the special safeguard system for rice, wheat and dairy products, etc. were extended until…