OBS_VALUE: <ul><li><a href=https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=329AC0000000061_20200401_502AC0000000009 target=_blank>Customs Act(関税法, Law No.61 of April 2, 1954, last amended on April 1, 2022 (Law No. 5 of 2022), article 76 )</a></li></ul>