Qualification of Attorney for Customs Procedures (ACP)

While any individuals or companies can be entitled to be an ACP under the Japan Customs Law, we highly recommend appointing an ACP service company that specializes in managing trade and customs issues in accordance with the Japan Customs Law. It is particularly important to select an ACP who is well-versed in Customs issues, including Customs Valuation. Japan Customs has recently increased scrutiny on the value setting for non-resident imports. In fact, we have observed numerous cases where troubles arise due to inappropriate Customs Value settings.

In the worst-case scenario, goods may fail to clear customs, resulting in substantial detention fees and eventual return shipment. As qualified Customs professionals, SK Advisory is dedicated to supporting the proper importation of goods to Japan. By leveraging our expertise, we aim to ensure compliance, mitigate risks, and facilitate a smooth customs clearance process.

In regards to exports, it is required to verify whether the exported goods and transactions are not controlled items or transactions under the security trade control (export control) regulations. Necessary documentation such as the determination result document (judgment certificate, etc.) must be prepared for export customs clearance, and permission may need to be obtained from the Ministry of Economy, Trade and Industry as needed.

Compliance with list controls and catch-all controls specified by the Foreign Exchange and Foreign Trade Act, Export Order, Foreign Exchange Order, and other related regulations is necessary, and there are penalties for non-compliance.

Japanese Customs System Reform: Clarification of Importer Definitions

Starting October 1, 2023, Japanese Customs has instituted a pivotal reform aimed at addressing the issue of foreign sellers improperly designating third parties (such as forwarders or customs agents) as importers.

This revision necessitates foreign corporations to utilize an Attorney for Customs Procedures (ACP) to assume the role of Importer of Record (IOR) directly in many cases. The practice of merely nominally appointing another entity as the importer is no longer feasible.

Notably, foreign corporations that act as importers themselves, through the engagement of ACP, are eligible for Japan Consumption Tax (JCT) benefits. (link: Consumption Tax Treatment and Benefits of Using ACP).

As a dedicated ACP firm, we ensure compliance with the law to facilitate correct import procedures, allowing you to trust us with your importation requirements confidently. We are eager to engage in further discussions with you.

Revisions Effective October 1, 2023:

Definition of the Importer

Regarding a cargo imported under import transaction, an importer is equivalent to “a person who imports a cargo” defined in Article 6-1 (1), General Notification of the Customs Act. ….. This means, the Consignee, etc., in the case of imports conducted through normal transactions between an overseas seller and a Japanese buyer.
In the cases other than above, an importer is a Person Having the Right of Disposal of the import cargo at the time of import declaration. If there is another person who acts on the purpose of the import*, that person is also included :

In case of a cargo imported:
– under lease contracts, a person who rents and uses the cargo.
– for consignment sales, a person who sells the cargo in the name of himself/herself (consignee) by accepting the commission.
– for processing or repairing, a person who processes or repairs the cargo.
– for disposal, a person who disposes the cargo.

Importer Defined as the “Person Having the Right of Disposal”

One of the most notable aspects of the amendment is the clarification that the “person having the right of disposal” is regarded as the importer under Japan Customs law. The term “right of disposal” is similar to ownership, but not identical. Although there is no explicit definition in the customs-related legislation, according to Japan Customs, it refers to the authority to decide how the goods will be handled after being released into Japan—for example, whether to sell the goods or to enter into a sales contract.

For additional information, please refer to the following resources:

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We’re a reliable ACP service provider for Amazon FBA’s seller

In recent, we’ve been supporting many import projects of goods related to the Amazon-FBA program. If you are looking for a reliable ACP service provider, please let us know.

Our ACP Service: The Best Solution for the Japan Importer of Record (IOR) and Exporter of Record (EOR)

ACP is an effective solution for addressing Importer of Record (IOR) and Exporter of Record (EOR) requirements in Japan. Through our ACP service, non-resident entities located outside Japan are able to import and export goods as Non-Resident IOR and EOR.

Below is an overview of our basic scope of work, together with a diagram illustrating the operational structure of the ACP service. Once ACP registration is completed, the non-resident entity can act as the Importer of Record (IOR) and Exporter of Record (EOR) in Japan.

Scope of Work – How We Can Assist

Consultation with Japan Customs to support successful ACP registration.
Liaison with relevant stakeholders, including freight forwarders and Japan Customs, to ensure the smooth and compliant import and export of goods.
Assistance in preparing and reviewing import and export clearance documentation.
Support in the calculation of customs value, in accordance with the Japan Customs Tariff Act.
Assistance with advance rulings on HS classification, customs valuation, and rules of origin.
Import compliance support for regulated products, including Domestic Administrator (sometimes referred to as “Domestic Representative”) Services under the Product Safety Acts (PSE/PSC) and food-related products regulated under the Food Sanitation Act.
Support for security export control, including list-based classification, catch-all control assessment, and assistance with export license applications to the Ministry of Economy, Trade and Industry (METI).
Record-keeping support in accordance with Article 95 of the Japan Customs Law.
Provision of professional trade and customs advisory services to address and resolve issues that may arise during import or export operations.

**Both import and export activities can benefit from the use of an ACP (Attorney for Customs Procedures). This support is applicable in scenarios where a non-resident acts as the Importer of Record (IOR) for imports and as the Exporter of Record (EOR) for exports.

Three Steps to Initiate Shipments Under the ACP Program:

Quotation Review to Contract Conclusion: Upon receiving your contact details, we will promptly provide a quotation for your review.
Commencing the Registration of ACP (Attorney for Customs Procedures) to Japan Customs: This process is generally completed in about two weeks.
Initiation of First Shipment, Import/Export

Track Record – Attorney for Customs Procedures (ACP) Services

We have supported import and export operations in Japan for over 200 clients across more than 40 countries.

Examples of International Logistics Partners We Have Worked With

We have a proven track record of working with a wide range of logistics providers. As the Attorney for Customs Procedures (ACP), we handle customs-related responsibilities while logistics companies manage transportation and warehousing operations.

Apex International
Brink’s
CEVA Logistics
Coshipper
Crane Worldwide Logistics
DB Schenker
DGX (Dependable Global Express)
DHL Express
DHL Global Forwarding
Dimerco
DSV Air & Sea
Expeditors
FedEx Express
FERCAM
GOTO KAISOTEN Ltd.
Harumigumi
Herport
ICL Logistics
JAS Forwarding
Kintetsu Express
Kokusai Express
Kuehne + Nagel
Mitsubishi Logistics
MOL Logistics
Nankai Express
Nippon Express
OIA Global
PGS
Rhenus Group
Röhlig
Sankyu
Sanyo Logistics
Scan Global Logistics
Seino Schenker
SEKO Logistics
Shin-Ei gumi
Shiproad
Sumitomo Warehouse
UPS
UPS Supply Chain Solutions
Yamato Transport

…and many other logistics providers in Japan and around the world.

Why choose us?

We specialize in navigating complex issues at the intersection of customs procedures and taxation—an area where our ability to offer practical, comprehensive support from both perspectives sets us apart. Understanding the close relationship between customs duties and national taxes (especially, Japan Consumption Tax – JCT), and addressing both in an integrated manner, is crucial in the context of international trade.

Customs and International Trade Professionals – Led by our CEO, Mr. Sawada—Certified Customs Specialist and former KPMG professional—ACP JAPAN provides expert-level support in Customs and international trade.
Full Compliance with Japanese Customs Law – We ensure full adherence to Japanese Customs Law, including Importer of Record (IOR) structure, HS code classification, and customs valuation. We assist in preparing all essential shipping documents for non-resident entities.
One-Stop Support for ACP and JCT Tax Representative Services – In collaboration with trusted partner tax accountants, we provide comprehensive support for both customs procedures through the Attorney for Customs Procedures (ACP) and Japan Consumption Tax (JCT) filings through the JCT Tax Representative.
Multilingual Communication – Our team communicates fluently in English, Japanese, and Chinese, offering smooth coordination with global clients and authorities in Japan.
Support for Regulated Products – Our ACP/IOR partnership system can manage regulated items, including cosmetics, PSE-products, foodstuffs, and tableware.
Trusted by Global Clients – Serving around 100 ACP clients annually, including many Amazon sellers, we’re a certified provider on Amazon SPN (Service Provider Network) under Trade Compliance.

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Guidance by Amazon

According to the seller central website in Amazon, there is guidance by Amazon that a non-resident entity needs to appoint an ACP or IOR. You may check on this link:

Non-resident requirements

A Fulfillment by Amazon (FBA) seller who lives outside of Japan (non-residents) and would like to import goods into an Amazon Japan fulfillment center for storage and order fulfillment must first designate an Import of Record (IOR) and /or Attorney for Customs Procedure (ACP). This must be accomplished in advance of any importations. In general, any person who is a resident of Japan can be appointed as an IOR and/or ACP. Neither Amazon nor any of its entities in Japan may act as the IOR/ACP on the customs declaration, only the FBA seller or their designated IOR/ACP.

Amazon, Seller Central, Japan Tax and Regulatory Considerations

Also, you can check the document developed by Amazon “Understand ACP and IOR guidance”.

Understand ACP and IOR

If you do not have a Japanese entity to act as the importer of record, it is mandatory that you appoint an Attorney for Customs Procedure (ACP). Overseas Sellers, as non-resident importers, can generally rely on a program called ACP to help bring their inventory into Japan. An ACP is a resident Japanese entity who registers with Japan Customs as your agent to help with entries and communications. Please note ACP does not fully take over the whole responsibility of an importer. You must ensure that your goods comply with the local laws and regulations as a part of your responsibility.

Amazon, Understand ACP and IOR guidance

Recently, Amazon issued another guidance regarding the Understanding of Attorney for Customs Procedures (ACP) in accordance with the new Japan Customs Regulations that have been effective since October 2023.

Understanding of Attorney for Customs Procedures (ACP)

Understand ACP/CPA
To import your FBA shipment, you may need an ACP (Attorney for Customs Procedures, also called Customs Procedure Agent or CPA; hereinafter ‘CPA’) to support the customs clearance
procedures for your goods. The following materials on the Japan Customs website explains in what situations you need a CPA.
https://www.customs.go.jp/shiryo/jirei.pdf

If you are required to use a CPA, Overseas FBA sellers will be filing import declarations under the seller’s name while using a CPA to help bring their inventory into Japan. A CPA is a resident Japanese entity who registers with Japan Customs as your agent to help with customs declarations and communications. Please note CPA does not fully take over the whole
responsibility of an importer. You must ensure that your goods comply with the local laws and regulations as a part of your responsibility.

Please note that the customs territory of Japan is divided into regional areas that do not share information regarding CPA registration. This means you can only rely on your CPA in the region(s) where the application is received. You have to appoint a CPA in each region if necessary. Once you find out the destination Fulfillment Centre (FC) for your goods, please ensure that your CPA is registered in all required regions. For details, you should consult with the relevant customs office.

Are certain product categories limited to Japanese-resident as Importer instead of an ACP/CPA?
There are certain products that are subject to notification, certification, or registration requirements that must be met by a resident Japanese entity who is also responsible for ensuring
the imported goods comply with local laws and regulations. Because these requirements can only be met by a Japanese entity, a non-resident IOR cannot meet them. You are responsible for determining whether or not your goods require a notification, certification, or registration. Japan Customs website has provided an outline of relevant laws and ordinances as a guide but you should also consult with your customs broker or legal advisor. Additionally, all imported products must meet Japanese regulations and product labeling obligations.

For more information, please refer to the Japan Customs’ website: http://www.customs.go.jp/
For more information on the 2023 Japan Customs Act Amendment, please refer to the Japan
Customs’ website:
[JP] https://www.customs.go.jp/shiryo/leaflet_jimukanrinin.pdf
[EN] https://www.customs.go.jp/shiryo/leaflet_jimukanrinin_e.pdf
[CN] https://www.customs.go.jp/shiryo/leaflet_jimukanrinin_cn.pdf
[KR] https://www.customs.go.jp/shiryo/leaflet_jimukanrinin_kr.pdf

Japan Qualified Invoice System and Compliance JCT (Japan Consumption Tax)

Recently, many companies have been registering as Qualified Invoice Issuers for Japanese Consumption Tax (JCT) due to the new invoice system introduced in October 2023. This new system is similar to the EU’s VAT invoice system.

After October 2023, your Japanese customer can’t claim input JCT tax credits unless the sellers(suppliers) issue a qualified invoice that is written a JCT number. To issue a qualified invoice, sellers(suppliers) need to be a taxable entity and get a JCT number.

Before October 2023:

Any customer (Company-B) who paid for goods or services could deduct input JCT regardless of whether the seller (Company-A) was registered for JCT. There was no requirement to verify the tax status of the seller.

After October 2023:

Any customer (Company-B) can only deduct input JCT if Company-A, the seller, is registered and can provide a qualified invoice with a JCT registration number. If Company-A cannot issue such an invoice, Company-B may choose not to continue purchases from them.

If Company-A sells only to consumers and not businesses, it may not need to issue qualified invoices since consumers typically do not claim JCT tax returns.

Once Company-A obtains a JCT invoice registration number, it becomes a taxable entity required to file JCT returns regularly.

For non-resident entities (Company-A) importing and selling in Japan, the standard procedure involves three steps:

Pay import JCT to customs: 10% of the import customs value.
Collect JCT from customers in Japan: 10% of the sales price.
File a JCT tax return and pay the net JCT to the tax office.

If Company-A paid the import JCT as the importer using an Attorney for Customs Procedures (ACP), they need only pay the net amount of sales JCT minus import JCT.

If Company-A paid the import JCT but was not the importer, they must pay all the collected sales JCT without deducting the import JCT.

Therefore, using an ACP to act as the Importer of Record (IOR) is crucial for managing JCT deductions and refunds. If another company acts as the IOR, you cannot deduct the import JCT, resulting in significant costs.

We strongly recommend using our ACP services to ensure you can act as IOR, optimizing your JCT handling. Our team has extensive experience helping clients become importers and successfully manage their JCT responsibilities. You can rely on our expertise to navigate these complexities.

FAQ for ACP (Attorney for Customs Procedures)

What is the role of ACP (ACP Japan)?

Representation: ACP (ACP Japan) represents the foreign importer and liaises with Japan Customs and the Forwarding Company/Customs Broker.
Documentation and Compliance: ACP assists in preparing essential import documents (e.g., Invoices) in compliance with Japan Customs Law and formally requests the Customs Broker to proceed with customs clearance.
Expert Consultation and Troubleshooting: We are a team of legal experts in Customs Laws, providing direct consultations with Japan Customs to ensure compliance and address issues, including troubleshooting unique challenges in non-resident imports.

How long time does it require to get ACP’s registration?

It will take approximately 2 weeks until getting an approval from Japan Customs Office.
The breakdown of the task is as follows.

Prepare the necessary documentation between us
Start pre-consultation with Japan Customs Office and proceed initial review
Submit paper-based set of application documents to Japan Customs Office for final review

What kind of documents to be necessary for ACP application?

Not limited, but for instance – Power of Attorney, Company Registry, The calculation method of Customs Valuation, Catalog of the import goods, business/logistic flow

ACP can handle all kinds of goods?

Whereas many ACP service providers do not handle regulated items, our company’s competitive advantage stems from our ability to manage such products. We can support regulated items, including cosmetics, PSE-regulated products, foodstuffs, and tableware.