Supplementary Provisions, Article 2Transitional Measures on Retention of Electronic or Magnetic Records Pertaining to Import Permits, etc.

The provisions of Article 27, paragraph (7) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply where an authorized importer prescribed in Article 71, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, on or after the date of enforcement of this Ministerial Order, receives import permission under the provisions of Article 67 of the Customs Act (Act No. 61 of 1954) for goods covered by a special return prescribed in Article 71, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, and Article 27, paragraph (6) of the New Regulation is applied to the taking of those goods from a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act.