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Entrepot Trade

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ResearchPolicy2026-10-24

Fuel oil's ¥1,218/t consumption tax versus bitumen's exemption: bonded-entrepot deferral against outright trade

Fuel oil used domestically carries consumption tax of roughly ¥1,218/t, while bitumen sits outside the levy. Goods moved through the bonded zone defer VAT and consumption tax until leaving the zone; outright trade pays on arrival. Three-document consistency and SHA-256 title fingerprints, placed upstream, lock the deferral inside a compliant path.