Effective	08SEP2016
Filed	08SEP2016
Filing Codes	IC

Control No. 14-03344
     
Effective 1 April 2014 Documentation Charges collected in Japan,
applying on Shipments originating at, or destined to, ports and points
in Japan, will be Subject to Japan's current Consumption Tax.  Since
Carrier is responsible for collecting and remitting this Consumption
Tax to the applicable Governmental Authorities, all shipments named in
this Tariff as SBJ to any Documentation Charge named herein which is
collected in Japan will also be SBJ to the applicable Consumption Tax
Charge, which charge shall be shown on all rated B/Ls and freight
invoices as a separate line item.
   
As Carrier does not control, mark up or absorb any portion of Japan's
Consumption Tax, any change in the tax rate will be automatically
reflected in Carrier's rated B/Ls and freight invoices at the actual
Tax rate in effect on the date Carrier presents such rated B/L or
freight invoice for payment [issued and effective pursuant to U.S.
Code of Federal Regulations (FMC) 46 CFR 520.8(b)(4)].

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