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ACP

ACP Import under VMI – Vendor Managed Inventory

We have experienced a significant increase in requests from new customers, particularly parts and materials manufacturers outside Japan, operating in the automotive and machinery parts industries.

This surge in demand can be attributed to Japanese end-customers, who are manufacturers of finished goods, requesting a transition to VMI (Vendor Managed Inventory). Under the VMI scheme, inventory management responsibilities shift to the vendor (supplier) side.

Previously, in trade between overseas parts and materials manufacturers (sellers) and Japanese finished goods manufacturers (buyers), the buyer would act as the importer, importing the goods and managing them as part of its own inventory.

However, with the implementation of VMI, the parts and materials manufacturer (seller) located outside Japan now imports the goods themselves, manages the inventory near the customer in Japan, and delivers the goods to the buyer’s factory Just-in-Time (JIT) as requested by the finished goods manufacturer (buyer).

This arrangement allows the buyer to eliminate the complexities associated with inventory management while ensuring that the required quantity of goods is delivered at the specified time. Additionally, as the buyer is no longer the importer, it is relieved of various responsibilities imposed on importers, such as the need to maintain import-related documents and books or respond to post-clearance audits conducted by customs authorities.

On the other hand, the foreign parts and materials manufacturer (seller) must engage the services of an Attorney for Customs Procedures (ACP) to act as the importer. Moreover, due to national taxation regulations, sales in Japan (subject to consumption tax under Japanese law) necessitate the appointment of a Tax Representative (JCT – Japan Consumption Tax) to register as a taxable business operator for consumption tax purposes and fulfill periodic tax filing obligations.

Considering Japan’s Qualified Invoice System for consumption tax, the use of a tax representative is essential for B2B transactions, as the seller must be a registered business to enable the deduction of input consumption tax when filing consumption tax returns on the buyer’s side.

Switching to the VMI method (example)

Before the introduction of VMI program:

Foreign parts and materials manufacturer (seller)   → Sales →    Japanese finished goods manufacturer (buyer)

  • Inventory control on the Japanese side: Buyer
  • Importer: Buyer
  • Seller’s sales subject to consumption tax in Japan: No

After the introduction of VMI program:

Foreign parts and materials manufacturer (Seller)   → Sales →   Japanese finished goods manufacturer (Buyer)

  • Inventory control in Japan: Seller
  • Importer: Seller   … ACP – Attorney for Customs Procedures is required (for Customs purpose)
  • Sales subject to consumption tax in Japan on the seller’s side: Yes    … JCT Tax Representative is required (for National Taxation purpose)

 

 

 

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.

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.

  • American Overseas Transport (AOT)
  • 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
  • Shibusawa Logistics Corporation
  • Shin-Ei gumi
  • Shiproad
  • Sumitomo Warehouse
  • UPS
  • UPS Supply Chain Solutions
  • Yamato Transport

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

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:

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

 

 

IOR

Importer Service for Food/Kitchen Tools, Tumblers, Cutlery

Leverage the expertise of ACP Japan with our specialized Attorney for Customs Procedures (ACP) services. We enable foreign entities to efficiently import goods governed by the Food Sanitation Act, which includes items like food, kitchen tools, tumblers, cutlery, and more. As products regulated under the Food Sanitation Act require additional procedures, our seasoned team is here to guide you through every necessary step, ensuring the successful importation of your products into Japan.

Importing Tableware into Japan

  1. When importing tableware, cooking tools, utensils used for food, or packaging materials, it is necessary to obtain inspection certificates confirming compliance with the standards set under the Food Sanitation Act of Japan.
  2. Prepare labels and package information that comply with relevant Japanese regulations.
  3. Submit a “Notification Form for Importation of Foods, etc.” to the Quarantine Station (Import Food Monitoring Division) at the time of importation.
  4. Proceed with customs clearance procedures, and the import process will be finalized.

*Importing tableware is also subject to other relevant laws, including the Household Goods Quality Labeling Act, Act against Unjustifiable Premiums and Misleading Representations, Intellectual Property-related laws, Container and Packaging Recycling Act, and the Act on the Promotion of Effective Utilization of Resources.

For more details, please refer to JETRO’s guidance on “Import Procedures for Tableware.”

 

Importing Food Products

  1. Obtain from the manufacturer the product overview, list of ingredients, and production flowchart.
  2. Review these materials to verify compliance with relevant Japanese standards, and consult the Quarantine Station (Import Food Monitoring Division) in advance if any unclear points arise.
  3. Conduct voluntary testing when necessary to ensure that the product meets all regulatory requirements and safety standards.
  4. Prepare food labeling and package information in accordance with applicable Japanese laws and regulations.
  5. Submit the “Notification Form for Importation of Foods, etc.” to the Quarantine Station (Import Food Monitoring Division) at the time of importation.
  6. Once the quarantine procedures are completed, proceed with customs clearance to finalize the import process.

*Importing food products into Japan requires careful review of multiple complex legal and regulatory requirements.
At ACP Japan, ensure compliance and a smooth import operation while working closely with food import specialists and professional labeling companies.

 

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

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:

  1. Quotation Review to Contract Conclusion: Upon receiving your contact details, we will promptly provide a quotation for your review.

  2. Commencing the Registration of ACP (Attorney for Customs Procedures) to Japan Customs: This process is generally completed in about two weeks.

  3. Initiation of First Shipment, Import/Export

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.

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.

  • American Overseas Transport (AOT)
  • 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
  • Shibusawa Logistics Corporation
  • Shin-Ei gumi
  • Shiproad
  • Sumitomo Warehouse
  • UPS
  • UPS Supply Chain Solutions
  • Yamato Transport

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

 

ACP

ACP Service – Attorney for Customs Procedures

What is Japan ACP – Attorney for Customs Procedures

In principle, Japan Customs does not permit a foreign entity to act as the Importer of Record (IOR). However, a foreign entity can overcome this restriction and act as a non-resident IOR by appointing an Attorney for Customs Procedures (ACP) who can handle the customs procedures on your behalf. ACP is the optimal solution for resolving the IOR issue in Japan. At ACP Japan, we have extensive experience in supporting numerous non-resident clients by acting as their ACP. By leveraging our services, all of our customers have successfully become non-resident IORs in Japan.

What is Japan IOR – Importer of Record

When sending goods to Japan, for import, there must be a Japan Importer of Record (IOR) in place. The importer, in principle, shall be a Japanese resident entity who is responsible for taxes, customs duties, and compliance with import-related regulations. Unlike other regions, Japan Customs does not permit a foreign entity to act as Japan IOR. However, by appointing ACP (Attorney for Customs Procedures), a foreign entity can become a Non-Resident Importer (IOR) thereby enabling the foreign entity to import goods directly.

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

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

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.
  • 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:

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

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.

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.

  • American Overseas Transport (AOT)
  • 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
  • Shibusawa Logistics Corporation
  • Shin-Ei gumi
  • Shiproad
  • Sumitomo Warehouse
  • UPS
  • UPS Supply Chain Solutions
  • Yamato Transport

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

 

Our Japan Consumption Tax (JCT) Representative Services

At ACP Japan, we provide a comprehensive one-stop service that covers both customs procedures through the Attorney for Customs Procedures (ACP) and Japan Consumption Tax (JCT) procedures with the National Tax Agency through a designated JCT Tax Representative.

By working closely with our trusted partner tax accountants, we act as your ACP while maintaining close coordination and information sharing with the tax representative. This collaboration ensures the proper deduction and refund of Japan Consumption Tax paid at the time of importation.

ACP

ACP Japan, Became Amazon’s SPN Provider as Qualified ACP Service Provider.

ACP Japan has officially become a qualified ACP service provider in Amazon’s Service Provider Network (SPN) under the Compliance category.

Service providers listed in Amazon’s SPN are officially qualified by Amazon and support Amazon sellers in meeting regulatory requirements. ACP Japan is registered in the Compliance category and provides ACP/IOR services to help Amazon sellers comply with Japanese import regulations.

Why Is the ACP Service Necessary?

In Japan, Customs law does not permit foreign entities (non-resident) to act as the Importer of Record (IOR). However, non-resident entities may import goods into Japan by appointing an Attorney for Customs Procedures (ACP).

The basic process is that the non-resident importer (NRI) applies to Japan Customs, requesting that the ACP act on its behalf to import into Japan. Once the application is approved, the NRI may engage the ACP to import on its behalf.

ACP Japan provides ACP services and manages import customs procedures on behalf of the NRI.

 

 

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

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:

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

 

 

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.

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.

  • American Overseas Transport (AOT)
  • 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
  • Shibusawa Logistics Corporation
  • Shin-Ei gumi
  • Shiproad
  • Sumitomo Warehouse
  • UPS
  • UPS Supply Chain Solutions
  • Yamato Transport

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

 

IOR

Japan IOR Service

What is Japan IOR – Importer of Record

When sending goods to Japan, for import, there must be a Japan Importer of Record (IOR) in place.

The importer, in principle, shall be a Japanese resident entity who is responsible for taxes, customs duties, and compliance with import-related regulations.

Unlike other regions, Japan Customs does not permit a foreign entity to act as Japan IOR. However, by appointing ACP (Attorney for Customs Procedures), a foreign entity can become a Non-Resident Importer (IOR) thereby enabling the foreign entity to import goods directly.

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

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:

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

 

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.

 

Alert: Importer (IOR) Service Provider Not in Compliance with Customs Laws

Attention must be given to cases where IOR service providers or forwarders act as the IOR but MASK (ERASE) their information on the Import Permit Document. This raises concerns about their compliance with Japan Customs Law, such as Customs Valuation. It is important to be cautious when encountering such situations as they may indicate underlying issues.

Importers are responsible for paying penalties, such as additional taxes (penalty), when there is a shortfall in the tax amount owed. It is the importer’s obligation to fulfill their tax payment requirements. However, it should be noted that IOR service providers may not be cooperative in the event of a customs post clearance audit.

Unfortunately, we actually observe that some non-resident entities suffer from the 10% import consumption tax is not deductible (refundable), and they were penalized by the customs post clearance audit. In the end they decided to use ACP, not IOR service provider.

While not all IOR service providers are non-compliant, it is observed that certain providers engage in inappropriate practices. Opting for these providers based on cost-saving measures may result in the inability to deduct or refund 10% JCT, leading to hidden costs and detrimental business outcomes.

As a reputable Customs professional, ACP Japan strictly adheres to Japan Customs Law and confidently provides clients with the Import Permit Document. We are listed as the ACP, while clients are appropriately identified as the IOR on the document.  

What Is a JCT Tax Representative and Why Is It Required?

When a non-resident foreign entity becomes subject to Japan’s Consumption Tax (JCT), it is required to appoint a JCT Tax Representative (Tax Agent).

If a non-resident company sells goods to customers in Japan, it typically collects 10% consumption tax on those sales. This collected JCT must be reported and submitted to the Japanese National Tax Office, unless the entity qualifies as a tax-exempt business. (See: “Are we a Tax-Exempt Business?”)

If the entity is JCT-liable—or voluntarily registers as a taxable entity, such as by obtaining a Qualified Invoice Issuer Number—it must appoint a JCT Tax Representative to handle all tax-related procedures in Japan, including JCT tax filings.

In the JCT tax return process, the paid import JCT can be offset against the collected JCT.

  • If the import JCT exceeds the collected amount, the difference may be refunded.
  • If the collected JCT exceeds the import amount, the difference must be paid to the tax office.

A JCT Tax Representative is legally required to manage this process on behalf of the foreign entity.

Please note:

The JCT Tax Representative is distinct from the Attorney for Customs Procedures (ACP), which is appointed for customs clearance purposes.

  • ACP = Customs representative
  • JCT Tax Representative = Tax representative

Our Japan Consumption Tax (JCT) Representative Services

At ACP Japan, we provide a comprehensive one-stop service that covers both customs procedures through the Attorney for Customs Procedures (ACP) and Japan Consumption Tax (JCT) procedures with the National Tax Agency through a designated JCT Tax Representative.

By working closely with our trusted partner tax accountants, we act as your ACP while maintaining close coordination and information sharing with the tax representative. This collaboration ensures the proper deduction and refund of Japan Consumption Tax paid at the time of importation.

 

 

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.

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.

  • American Overseas Transport (AOT)
  • 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
  • Shibusawa Logistics Corporation
  • Shin-Ei gumi
  • Shiproad
  • Sumitomo Warehouse
  • UPS
  • UPS Supply Chain Solutions
  • Yamato Transport

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

 

 

IOR

Importer of Record (IOR) and Attorney for Customs Procedures (ACP)

What is IOR – Importer of Record

When sending goods to Japan, for import, there must be a Japan Importer of Record (IOR) in place.

The importer, in principle, shall be a Japanese resident person/entity that is responsible for taxes, customs duties as well as import-related regulations.

Unlike other regions, Japan Customs does not permit a foreign entity to act as Japan IOR.

However, by appointing an ACP (Attorney for Customs Procedures), a foreign entity can become a Non-Resident Importer (IOR) and import goods directly.

When Do You Need ACP – Attorney for Customs Procedures?

As a non-resident companies without a presence in Japan to act as the Japan Importer of Record (IOR), you need to appoint an Attorney for Customs Procedure (ACP) to fulfill this role.

By appointing an ACP, you gain the ability to become the Japan IOR and handle the import process independently.

If you require assistance with IOR-related matters, engaging an ACP can provide a suitable solution.

At ACP Japan, we offer ACP services, ensuring a seamless import customs procedure for our non-resident clients.

Advantages of Using ACP

One significant advantage of using our ACP service is that only the importer can deduct input JCT (import consumption tax) during the periodic JCT tax filing. If another IOR service provider becomes the importer, it may not be possible for the non-resident entity to claim the input JCT deduction. We highly recommend utilizing our ACP service to maximize this advantage.

For more details about JCT, please visit : Consumption Tax 

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:

  1. Quotation Review to Contract Conclusion: Upon receiving your contact details, we will promptly provide a quotation for your review.

  2. Commencing the Registration of ACP (Attorney for Customs Procedure) to Japan Customs: This process is generally completed in about two weeks.

  3. Initiation of First Shipment, Import/Export

Our Japan Consumption Tax (JCT) Representative Services

At ACP Japan, we provide a comprehensive one-stop service that covers both customs procedures through the Attorney for Customs Procedures (ACP) and Japan Consumption Tax (JCT) procedures with the National Tax Agency through a designated JCT Tax Representative.

By working closely with our trusted partner tax accountants, we act as your ACP while maintaining close coordination and information sharing with the tax representative. This collaboration ensures the proper deduction and refund of Japan Consumption Tax paid at the time of importation.

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.

Alert: Importer (IOR) Service Provider Not in Compliance with Customs Laws

Attention must be given to cases where IOR service providers or forwarders act as the IOR but MASK (ERASE) their information on the Import Permit Document. This raises concerns about their compliance with Japan Customs Law, such as Customs Valuation. It is important to be cautious when encountering such situations as they may indicate underlying issues.

Importers are responsible for paying penalties, such as additional taxes (penalty), when there is a shortfall in the tax amount owed. It is the importer’s obligation to fulfill their tax payment requirements. However, it should be noted that IOR service providers may not be cooperative in the event of a customs post clearance audit.

Unfortunately, we actually observe that some non-resident entities suffer because the 10% import consumption tax is not deductible or refundable, and they were penalized by the customs post clearance audit. Ultimately, they decided to use an ACP rather than an IOR service provider.

While not all IOR service providers are non-compliant, it is observed that certain providers engage in inappropriate practices. Opting for these providers based on cost-saving measures may result in the inability to deduct or refund 10% JCT, leading to hidden costs and detrimental business outcomes.

As a reputable Customs professional, ACP Japan strictly adheres to Japan Customs Law and confidently provides clients with the Import Permit Document. We are listed as the ACP, while clients are appropriately identified as the IOR on the document.  

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 ACP and JCT Tax Representative Service – We offer a fully integrated service for both ACP and JCT Tax Representative needs. Our expertise enables efficient deduction or refund of import JCT through accurate JCT tax filings.
  • 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.

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.

  • American Overseas Transport (AOT)
  • 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
  • Shibusawa Logistics Corporation
  • Shin-Ei gumi
  • Shiproad
  • Sumitomo Warehouse
  • UPS
  • UPS Supply Chain Solutions
  • Yamato Transport

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

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 does it take to complete ACP registration?

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

  • Prepare the necessary documentation in coordination between the client and ACP Japan
  • Start pre-consultation with Japan Customs and proceed with the initial review
  • Submit a paper-based set of application documents to Japan Customs for final review

What documents are required for ACP application?

For example, but not limited to: a Power of Attorney, company registry documents, the calculation method for customs valuation, product catalogs for the imported goods, and the business/logistics flow.

ACP can handle all kinds of goods?

While many ACP service providers do not handle the regulated items, our ability to handle those regulated items has become a competitive advantage of our company. We can support the items including cosmetics, PSE-regulated products, foodstuffs, and tableware.

Which regions in Japan are we covering?

We can handle shipments to any region in Japan.

What is the difference between ACP and IOR?

ACP is not the Importer. ACP enables non-resident entities to become IOR (Importer of Record).

ACP

Qualification of Attorney for Customs Procedures (ACP) – Import to Japan

While any Japanese company may qualify as an ACP under 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 of customs value settings for non-resident imports. In fact, we have observed numerous cases where issues due to inappropriate customs value settings.

In the worst-case scenario, goods may fail to clear customs, resulting in substantial detention fees and the goods may ultimately be returned (or re-exported). As qualified Customs professionals, ACP Japan 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.

With regard 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.

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 ACP and JCT Tax Representative Service – We offer a fully integrated service for both ACP and JCT Tax Representative needs. Our expertise enables efficient deduction or refund of import JCT through accurate JCT tax filings.
  • 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.

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.

  • American Overseas Transport (AOT)
  • 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
  • Shibusawa Logistics Corporation
  • Shin-Ei gumi
  • Shiproad
  • Sumitomo Warehouse
  • UPS
  • UPS Supply Chain Solutions
  • Yamato Transport

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

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:

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

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.

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

ACP

Registration of Attorney for Customs Procedures (ACP) at Japan Customs

Appointing ACP and Required Documentation

For a formal appointment of the Attorney for Customs Procedures (ACP), a non-resident Japan IOR must submit the designated “C7500” application form to Japan Customs. When partnering with ACP Japan, we spearhead the registration procedure and engage in consultations with Japan Customs. The particular Customs Office to which this application is submitted varies based on the port of arrival — specifically, the declaration Customs Office. For instance, if imported goods land at Narita or Haneda airports, they come under the jurisdiction of Tokyo Customs. Consequently, the application needs to be forwarded to Tokyo Customs.

Along with the “C7500” form, the following information needs to be included:

  • Power of Attorney
  • Company Registry
  • The calculation method for Customs Valuation   see. section – Customs Valuation 
  • Explanatory materials regarding the company profile, product catalogs, and business/logistics flow

 

Important Note: Exercise Caution

It is crucial to exercise caution as Japan Customs has become increasingly stringent in the registration of ACPs due to numerous cases involving inappropriate customs valuation settings. When selecting an ACP, it is recommended to choose one who is well-versed in Customs issues, particularly from a Customs Valuation perspective. Taking these precautions will help ensure a smooth process and compliance with Customs regulations.

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.

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 – Our CEO, Mr. Sawada is a Certified Customs Specialist in Japan and has provided consulting services in the Trade & Customs field for many years. He was in a management position at KPMG, then started with his own company – ACP Japan. With his expertise and experience, we ensure high-quality service.
  • Full compliance with Japanese Customs Law – We strictly adhere to Japanese Customs Law and manage all necessary import compliance issues, including HS code classification and appropriate Customs Valuation of goods imported to Japan.
  • Communication in English, Chinese, and Japanese – Our team, with extensive international experience, excels in communication in English, including facilitating English-language meetings, and has earned considerable trust from clients. We also have staff capable of communicating in Chinese, making us equipped to handle Chinese-language support as well. Naturally, as a Japan-based team, we’re totally fluent in Japanese, ensuring seamless communication across these three key languages.
  • Experienced and Trustworthy Partner – As demand for our ACP services has grown, we have served numerous clients worldwide, registering over 80 ACP customers annually. Our track record speaks for our credibility. 
  • Handling Regulated Products – Our ACP/IOR partnership system can manage regulated items, including cosmetics, PSE-products, foodstuffs, and tableware.
  • Qualified ACP Service Provider in Amazon SPN (Service Provider Network) – We are an officially recognized ACP service provider in Amazon’s Service Provider Network (SPN) under the Trade Compliance category.

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.

  • American Overseas Transport (AOT)
  • 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
  • Shibusawa Logistics Corporation
  • Shin-Ei gumi
  • Shiproad
  • Sumitomo Warehouse
  • UPS
  • UPS Supply Chain Solutions
  • Yamato Transport

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

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: :

  1. Quotation Review to Contract Conclusion: Upon receiving your contact details, we will promptly provide a quotation for your review.

  2. Commencing the Registration of ACP (Attorney for Customs Procedure) to Japan Customs: This process is generally completed in about two weeks.

  3. Initiation of First Shipment, Import/Export

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

ACP

Restrictions on Handling by ACP in Japan – Our System Enables Us to Handle Regulated Items

When importing regulated products—such as those subject to the Four Product Safety Acts, including PSE and PSC, the Food Sanitation Act, and the Pharmaceutical and Medical Device Act (including cosmetics)—importers must comply with specific regulatory requirements, labeling rules, and import procedures.
Through our strengthened compliance framework and partnerships, ACP Japan is now able to support non-resident companies as Attorney for Customs Procedures (ACP), Domestic Administrator (sometimes referred to as “Domestic Representative”), and importer for these regulated products.

Support for the Product Safety Acts (PSE / PSC)

Following the amendment of the Four Product Safety Acts, effective December 25, 2025, foreign businesses selling regulated products in Japan through online platforms are required toappoint a Domestic Administrator and submit a formal notification to METI.

ACP Japan provides an integrated solution combining:

  • Domestic Administrator (sometimes referred to as “Domestic Representative”) Service under the Four Product Safety Acts (including PSE / PSC)
  • ACP Service

This allows non-resident entities to comply with Japanese regulatory requirements while enabling lawful importation and sale.

 

PSE Domestic Administrator Service

 

Support for the Food Sanitation Act (Food & Food-contact Products)

Food products and food-contact utensils are regulated under the Food Sanitation Act and require proper filing, inspection, and documentation by a designated domestic importer.

ACP Japan supports these products as the Importer and manages the required procedures to enable compliant importation.

Support for the Pharmaceutical and Medical Device Act (Cosmetics, etc.)

Products regulated under the Pharmaceutical and Medical Device Act require appropriate licenses to import and distribute in Japan.

We coordinate with licensed partner companies to arrange compliant supply chains and ensure lawful importation and sale in Japan.

Japanese Import-Related Regulations

To help you navigate the import-related regulations and ensure compliance before shipping goods to Japan, we would like to introduce several websites:

Food

Medicines

Electrical appliances

Plants and their seeds

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 – Our CEO, Mr. Sawada, is a Certified Customs Specialist in Japan. With years of experience providing services in the Trade & Customs field, his leadership at KPMG and the establishment of his own company, ACP Japan, ensures our commitment to excellence and high-quality service.
  • Full Adherence to Japanese Customs Law – Our top priority is to maintain full compliance with Japanese Customs Law and safely import / export our clients’ goods into / from Japan. We meticulously manage all import compliance aspects, including Japan Importer of Record (IOR) matter, HS code classification and the correct Customs Valuation of goods entering Japan. We support to complete all the necessary shipping documents, such as Invoice, Packing List and BL, on behald of non-resident / foreign Japan IOR.
  • Communication in English, Chinese, and Japanese – Our team, with extensive international experience, excels in communication in English, including facilitating English-language meetings, and has earned considerable trust from clients. We also have staff capable of communicating in Chinese, making us equipped to handle Chinese-language support as well. Naturally, as a Japan-based team, we’re totally fluent in Japanese, ensuring seamless communication across these three key languages.
  • Reputable and Reliable Partner -The growing demand for our Attorney for Customs Procedures (ACP) services is testament to our quality. We proudly serve clients globally, registering over 80 ACP customers annually. Our consistent track record underscores our reliability and credibility. 
  • Handling Regulated Products – Our ACP/IOR partnership system facilitates the management of regulated items including cosmetics, PSE-products, foodstuffs, and tableware.
  • Recognized ACP Service Provider on Amazon SPN (Service Provider Network) – We are a certified ACP service provider within Amazon’s Service Provider Network (SPN), listed under the Trade Compliance category. Many international Amazon Sellers have successfully become Japan Importers of Record (IOR) through our ACP services.

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.

  • American Overseas Transport (AOT)
  • 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
  • Shibusawa Logistics Corporation
  • Shin-Ei gumi
  • Shiproad
  • Sumitomo Warehouse
  • UPS
  • UPS Supply Chain Solutions
  • Yamato Transport

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

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

Attorney for Customs Procedures (ACP) is the best solution for addressing the issue of Japan IOR – Importer of Record. Below is an outline of our primary services and a diagram illustrating the operational structure of the ACP service. Upon successful ACP registration, a foreign entity can become the Japan IOR – Importer of Record.

Basic Scope of Services:

  • Consultation with the Japan Customs Office for successful ACP registration.
  • Liaising with stakeholders, including Logistics Forwarding Companies and the Customs Offices, on behalf of non-resident clients (i.e., non-resident Japan IOR) to ensure the secure importation of goods.
  • Assistance in preparing the necessary documentation for import clearance.
  • Support of calculation of Customs Value (Customs Valuation Formula), in accordance with appropriate compliance under the Japan Tariff Customs Law.
  • Advance Rulings with Japan Customs, including assistance with HS classification, customs valuation, and rules of origin.
  • Import support for regulated products — Domestic Administrator (sometimes referred to as “Domestic Representative”) services for Japan Product Safety Acts (PSE/PSC), and importer service for food and food-contact products (e.g., kitchenware), etc.
  • Security Export Control (Classification for List Control, Examination for Catch-All Control, Application of the license to Ministry of Economy, Trade and Industry)
  • Documents keeping, required under article 95 – Japan Customs Law
  • Providing professional trade/customs advice if any issues arise.

**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: :

  1. Quotation Review to Contract Conclusion: Upon receiving your contact details, we will promptly provide a quotation for your review.

  2. Commencing the Registration of ACP (Attorney for Customs Procedure) to Japan Customs: This process is generally completed in about two weeks.

  3. Initiation of First Shipment, Import/Export

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.

Tax

Japan Consumption Tax (JCT) – Basic Flow for Overseas Companies in Japan

Understanding the handling of JCT (such as payment of import JCT, collection of sales JCT from customers, and JCT returns) is crucial to avoid significant cost burdens. This is a vital aspect, so please ensure a thorough understanding to determine the optimal business model.

Basic procedure

When a foreign entity without a physical presence in Japan (a non-resident company) imports goods into Japan and subsequently sells them within Japan, the handling of Japan Consumption Tax (JCT) can be broadly divided into the following three steps:

Step 1: At the Time of Import

  • You are required to pay import consumption tax equivalent to 10% of the customs-declared value plus customs duties to Japan Customs.
  • Foreign entities without a base in Japan must appoint an Attorney for Customs Procedures (ACP) so that the foreign entities can act as the IOR (Importer of Record) themselves.

Step 2: At the Time of Sale

  • When selling goods domestically, you must collect 10% consumption tax from the customer on the sales price.

Step 3: Tax Return Filing (Typically Annually)

You file an annual consumption tax return, paying the difference between:

  • the JCT collected from customers (output tax), and
  • the JCT paid at the time of import and other business purchases (input tax).

If input tax exceeds output tax, the excess amount may be refunded.
A Tax Representative (licensed Japanese tax accountant) must be appointed to support this process.

Please note:

Only entities listed as the Importer of Record (IOR) are eligible to claim input tax credits or obtain a refund for Japan’s import consumption tax (JCT). Therefore, foreign entities must appoint an Attorney for Customs Procedures (ACP) in order to act as the IOR themselves.
If another company is listed as the IOR, you will not be able to deduct the import JCT on your own tax return. In that case, you would be required to remit the full amount of collected JCT to the tax office—resulting in significant additional costs.

If You Qualify as a JCT-Exempt Business

If you meet the requirements to be treated as a JCT-exempt business, you may choose either of the following:

  1. Operate as a JCT-exempt business; or
  2. Register as a JCT-taxable business and Qualified Invoice Issuer under the JCT Invoice System.

For details on whether you qualify as a JCT-exempt business, please refer to our guide on “Are we a Tax-Exempt Business?” further down on this page.

[1] Operating as a JCT-Exempt Business

  • You pay 10% import JCT to Japan Customs at importation (Step 1)
  • You collect 10% sales JCT from customers in Japan (Step 2)   → You are not required to file a JCT tax return (Step 3 is not applicable)

However, as you are not filing a JCT return, you cannot claim input tax credits or obtain a refund for the JCT paid at the time of import.

Also, since you are not a Qualified Invoice Issuer, your customers—if they are JCT-registered businesses—cannot deduct 100% of the JCT they pay to you. This may negatively impact your business, as customers may prefer to deal with suppliers who are registered invoice issuers.

However, if your customers are individual consumers, who typically do not file JCT returns, not being a Qualified Invoice Issuer is unlikely to have a negative effect.

In the end, whether to remain JCT-exempt or register as a taxable business/invoice issuer should be determined based on your business strategy and the nature of your customers.

[2] Operating as a JCT-Taxable Business / Qualified Invoice Issuer

  • You pay 10% import JCT to Japan Customs (Step 1)
  • You collect 10% sales JCT from customers in Japan (Step 2)
  • You file an annual JCT tax return, deducting the input JCT (including import JCT) from the output JCT and paying the net amount to the tax office or claiming a refund if applicable (Step 3)

Issuing qualified invoices enables your customers to fully deduct the JCT they pay to you, enhancing your credibility and facilitating smoother business relationships.

Please remember:

You must act as the Importer of Record by appointing an ACP to be eligible to claim the import JCT as input tax. If another company is listed as the importer, no JCT credit or refund can be claimed for the import consumption tax.

Are we a Tax-Exempt Business?

Tax Filing Obligations of Nonresidents and Foreign Corporations

First, the consumption tax received from customers in Step 2 above should generally be paid to the national tax office. Consumption tax is imposed on transfers, etc. of assets made in Japan. Therefore, even if a nonresident or foreign corporation transfers assets in Japan, it is subject to consumption tax and is obligated to pay the tax.

In some cases, such as exempt businesses, it may not be necessary to pay the tax to the national tax office.

However, the following are examples where one cannot qualify as an exempt business and must file for consumption tax:

Examples of Entities Required to File JCT Tax Returns (Non-Exempt Businesses)

  • Qualified Invoice Issuers:
    Businesses registered as qualified invoice issuers under Japan’s invoice system.
  • Businesses with Taxable Sales Exceeding JPY 10 Million During the Base Period:
    Entities whose taxable sales in Japan during the base period (generally the fiscal year two years prior) exceed JPY 10 million.
  • Businesses with Taxable Sales Exceeding JPY 10 Million During the Specific Period:
    Entities whose taxable sales in Japan during the specific period (generally the first six months of the previous fiscal year) exceed JPY 10 million.
  • Newly Established Corporations with Capital of JPY 10 Million or More:
    Newly established corporations (including certain newly established corporations) with capital or investment of JPY 10 million or more during a taxable period without a base period.
  • Foreign Corporations with Capital of JPY 10 Million or More Deemed to Have No Base Period: (Applicable to taxable periods starting on or after October 1, 2024) *
    Foreign corporations without a base period and with capital or investment of JPY 10 million or more at the start of the fiscal year are not exempt from consumption tax obligations.
  • Businesses Opting for Taxable Enterprise Status:
    Entities that voluntarily select to be treated as taxable enterprises.

*Important Notes on the 2024 JCT Tax Law Amendment

Under the 2024 amendment of Japan’s Consumption Tax Law, the exemption for foreign corporations initiating business in Japan has been significantly tightened.

Foreign corporations with no base period and capital of JPY 10 million or more at the beginning of the fiscal year are no longer exempt from consumption tax obligations during that fiscal year.

Starting from taxable periods beginning on or after October 1, 2024, a foreign corporation that has an existing base period but was primarily conducting business outside Japan and subsequently starts taxable business activities in Japan after the day following the end of its base period will be deemed to have no base period.

Being “deemed to have no base period” means that if the corporation’s capital or investment is JPY 10 million or more, it will incur consumption tax obligations from the deemed base period fiscal year onward. 

As a result of this amendment, many foreign corporations will be required to file consumption tax in Japan from their first year of business operations in the country.

Our Japan Consumption Tax (JCT) Representative Services

At ACP Japan, we provide a comprehensive one-stop service that covers both customs procedures through the Attorney for Customs Procedures (ACP) and Japan Consumption Tax (JCT) procedures with the National Tax Agency through a designated JCT Tax Representative.

By working closely with our trusted partner tax accountants, we act as your ACP while maintaining close coordination and information sharing with the tax representative. This collaboration ensures the proper deduction and refund of Japan Consumption Tax paid at the time of importation.

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 ACP and JCT Tax Representative Service – We offer a fully integrated service for both ACP and JCT Tax Representative needs. Our expertise enables efficient deduction or refund of import JCT through accurate JCT tax filings.
  • 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.

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.

  • American Overseas Transport (AOT)
  • 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
  • Shibusawa Logistics Corporation
  • Shin-Ei gumi
  • Shiproad
  • Sumitomo Warehouse
  • UPS
  • UPS Supply Chain Solutions
  • Yamato Transport

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