Article I Customs duties shall be levied upon articles imported from foreign countries in accordance with the annexed Tariff.
Article II Duties upon articles charged with ad valorem duty shall be levied on the value on arrival at the time of importation.
Article III With regard to articles, the produce or manufacture of territories not enjoying the benefit of a conventional arrangement, a benefit not exceeding the limits stipulated in such arrangement may, if necessary, be extended to such articles by means of Imperial Ordinance, specifying the territory and articles concerned.
Article IV With regard to the produce or manufactures or exports of, or articles passing through a country where Japanese vessels, produce or manufactures, or articles passing through Japanese territory are subject to a less favourable treatment than the vessels, produce or manufactures of, or articles passing through other countries, such articles may be designated by Imperial Ordinance so that special duties, not exceeding in amount their value, may be imposed upon them, in addition to the duties enumerated in the annexed Tariff.
Article V With regard to articles benefitting from export bounties in foreign countries, duties corresponding in amount to such bounties may be levied on them by Imperial Ordinance, in addition to the duties enumerated in the annexed Tariff.
Article V-2 When any important industry in this country is in danger of being injuriously affected by the importation of articles for the purpose of dumping or by the dumping of imported articles, such articles may be designated in accordance with the provisions of Imperial Ordinance after investigation by the Dumping Investigation Committee, and on such articles may be imposed during a specified period of time duties not exceeding in amount their proper value, in addition to the duties enumerated in the annexed Tariff.
In case the articles designated according to the provisions of the foregoing paragraph have already been imported and are owned by or in the possession of a dumper or his agent, the additional duty mentioned in the said paragraph may be collected from such dumper or agent.
The additional duty stipulated in the preceding paragraph shall be collected in the same way as a national tax.
Article VI The import duty on rice, hulled or unhulled, may in case of a famine be reduced by Imperial Ordinance for a specified period to a rate not lower than forty sen per hundred kin.
Article VII The following articles shall be exempt from import duties :—
1 Articles for the use of the Imperial Household.
2 Articles belonging to a foreign ruler and his family and suite, visiting Japan.
3 Arms, ammunition, and explosives imported by the Army or the Navy.
4 Mineral oils for fuel imported by the Government.
4-b Mineral oils for direct use as fuel, with a specific gravity exceeding 0.904 at 15° C., provided such oils are imported under Government permission according to the provisions of an Ordinance.
5 Warships.
6 Articles for the personal use of foreign Ambassadors and Ministers and other envoys of similar standing accredited to Japan, and articles for the official use of foreign Embassies and Legations in Japan, with the exception of those belonging to countries which enforce restrictions upon the free entry of articles for the personal use of the Japanese Ambassador, Minister or such other envoy, or of articles for the official use of the Japanese Embassy or Legation. In the case of such countries a reciprocal arrangement shall be applied.
7 Articles for the personal use of the staff of the Embassies or Legations in Japan of countries where similar courtesy is extended to the staff of the Japanese Embassy or Legation, and articles for the official use of the Consulates in Japan of countries where similar courtesy is extended to the Japanese Consulates.
8 Decorations, medals and badges presented to persons resident in this country.
9 Records and other documents.
10 Articles that are imported for use as specimens or objects of reference in the schools, museums, commercial museums and other institutions maintained by the Government or a municipality, or in private schools designated by Ordinance, and for the importation of which permission of the Minister of Finance has been obtained.
11 Supplies contributed for the purpose of charity or relief, or articles contributed to orphan asylums, asylums for the old, charity hospitals and such other charity
institutions and which are used for the direct purpose of charity.
11-b Articles of use for ceremony or worship contributed to a shrine, temple, church or chapel.
12 Articles of Government monopoly imported by the Government.
13 Samples of merchandise only fit for use as such.
14 Personal effects of travellers, and their professional tools and implements, which the Customs authorities consider proper in view of the personal status of such travellers.
15 Articles sent home by the Imperial military forces, warships, or official missions abroad.
16 Personal effects and household articles in transportation on account of the change of residence, provided such effects and articles have already been used.
17 Exported articles which are reimported within five years unaltered in character and form from what they were at the time of exportation, excepting alcohol, alcoholic liquors, sugar, and those articles which had been exempted from import duty or granted a rebate under the provisions of Article VIII or Article IX.
18 Receptacles specified by Ordinance for containing exports and which are reimported, excepting such as had been exempted from import duty under the provisions of Article VIII.
19 Fish, shell-fish, mollusca, sea animals, sea weeds and other aquatic products caught or gathered by vessels which set out from Japan, and manufactures thereof of a simple process, provided they are imported by such vessels or vessels attached thereto.
20 Articles for ship's use delivered to warships and mercantile vessels bound for foreign countries, except those mentioned in Article X.
21 Wreckage and fittings of shipwrecked Japanese vessels.
22 Articles exported on vessels clearing from Japan but which are brought back owing to the wreckage of such vessels, except those
articles which had been exempted from import duty or granted a rebate under the provisions of Article VIII or Article IX.
23 Animals for breeding and protective serum or vaccine against animal plague, imported by the State, Do, Fu, Ken or other public bodies, by industrial juridical persons designated by the Government, or by persons under permission of the Government.
Article VIII The following articles are exempted from import duty in case they are to be re-exportd within one year from the date of their importation, but the deposit of security corresponding to the amount of duty may be required at the time of importation :—
1 Articles designated by Ordinance and which are imported to have work done upon them.
2 Receptacles of imported articles, designated by Ordinance.
2-b Articles to be used as receptacles of export goods and designated by Ordinance.
3 Articles imported for repair.
4 Articles imported for the purpose of scientific research.
5 Articles imported for trial.
6 Samples imported for the purpose of procuring orders.
6-b Articles imported as samples of workmanship.
7 Articles for use in public performances imported by travelling public entertainers visiting Japan.
8 Articles imported for exhibiting at an exposition, competition or prize show, etc.
Article IX Import duties on materials to be used for manufacturing export articles designated by Ordinance, may be exempted or refunded, wholly or partly, according to the provisions of the Ordinance.
Import duties on materials to be used for manufacturing lead foil for packing tea, zinc sheet not exceeding 0.17 millimetre, or oil or oil-cake designated by Ordinance, may be exempted or refunded wholly or partly, according to the provisions of the Ordinance.
In case import duties are exempted according to the provisions of the foregoing two paragraphs, the deposit of security corresponding to the amount of duties may be required at the time of importation.
Any person who obtains or attempts to obtain by fraud or other illegal means the refundment mentioned in the first or second paragraph of this Article, shall be dealt with according to the provisions of Article LXXV of the Customs Law.
Article X Iron or steel materials, equipments, parts of equipments, engines or parts of engines, which are to be used for shipbuilding or repair, and which are designated by Ordinance, may be exempted from import duties according to the provisions of the Ordinance.
Article XI The importation of the articles mentioned below is prohibited:—
1 Opium and utensils for smoking opium, excepting those imported by the Government.
2 Counterfeit, altered or imitation coins, paper money, bank-notes and negotiable papers.
3 Books, pictures, carvings and other articles, liable to injure public security or morals.
4 Articles which infringe rights in patents, utility-models, designs and trade-marks, and copyrights.