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Alcohol tax ( Shuzei ) and export of Alcohol beverage from Japan

Alcohol tax ( Shuzei ) and export of Alcohol beverage from Japan

Assumed that a brewery  ( Alcohol Beverage manufacturer ) exports alcohol beverage from Japan, the company does not need to pay liquor tax ( shuzei = 酒税 ), as far as it takes necessary process.

Generally in the event a brewery carries out Alcohol Beverage from its factory, it needs to pay Alcohol tax ( Shuzei ) within two months from the date of carrying  out.

However if the company carries out Alcohol Beverage from its factory to export from Japan and submits report to tax office by due date, the company does not need to pay Alcohol tax ( Shuzei ).

Or

If the company carries out Alcohol Beverage from its factory and hires one exporter ( the company should have permit ) to export from Japan and submits report to tax office by due date, the company does not need to pay Alcohol tax ( Shuzei ).

Necessary process

1  Alcohol Beverage manufacturer brings Alcohol Beverage to bonded warehouse ( 保税蔵置場. A part of customs office )

2  Alcohol Beverage manufacturer submits a notification paper ( it says these Alcohol Beverage are subjects to export ) to customs office.

3  Customs office inspects the notification paper and Alcohol Beverage and issue permit.

4  Alcohol Beverage manufacturer loads the Alcohol Beverage to ship and export.

5  Alcohol Beverage manufacturer submits a tax filing to tax office by due date.

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