「Import」カテゴリーアーカイブ

ACP Service – Attorney for Customs Procedure

What is ACP? – Attorney for Customs Procedure

In principle, Japan Customs does not permit foreign entities to act as the Importer of Record (*IOR).

*The IOR is the entity responsible for the import of the goods to Japan and will be responsible for all the Customs duties and taxes.

However, even such a foreign entity can act as a non-resident importer (IOR), if you appoint an ACP (Attorney for Customs Procedure) who can handle the customs procedure on your behalf. We, ACP Japan provide this service as being ACP. On behalf of a non-resident clients we support by ensuring the import customs procedure.

We support many import projects including E-commerce such as Amazon’s FBA (Fulfillment by Amazon) program and Rakuten for the international sellers. Please feel free to contact us!

Our ACP service (basic service line-up)

ACP Japan’s strength is that we, qualified customs specialists, also have been experienced many ACP projects including Amazon FBA, for sure we can support as ACP on behalf of your importing goods to Japan. The examples of the ACP services, but not limited :

  • The preparation works for ACP Application to a certain Japan Customs Office
  • Facilitate consultation with Japan Customs Office to obtain the ACP approval
  • Communication with stakeholders such as Logistics provider and Customs Office on behalf of a non-resident client, to ensure the goods can be safely importing.
  • Prepare the documentations for the calculation of Customs Value (Customs Valuation Formula), in accordance with an appropriate compliance under the Japan Tariff Customs Law.
  • Documents keeping, required under the article 95 – Japan Customs Law

How we proceed the works

Step.1) Please send us information through the contact form, regarding:

    • The website (URL link) or catalogue of the exact goods planning to import to Japan.
    • Approximate volume, varieties, shipping frequency of the goods to import to Japan.

Step.2) ACP Japan to submit quotation and scope of works, for a specific client. Step.3) Once the client agrees with the quotation, we’ll proceed signing of a service agreement between us. Step.4) Then, we’ll start preparation of documentation regarding ACP application. The documents we need to prepare are, for instance, power of attorney, a certificate of company registry, the calculation formula of the customs valuation. Step.5) Once set of documentations prepared, we will start communication with Japan Customs Office to obtain an approval of ACP.

Why ACP Japan?

  • Professional of Customs and International Trade
  • Fully compliance in accordance with Japanese Customs Law – Maintaining the service quality with fully compliance with Japanese Customs Law, including setting of the appropriate Customs Valuation of the import goods to Japan.
  • Experienced and credible partner – As we have been experiencing to provide ACP services to many clients as demand has been increasing, you can rely on us as a credible partner.
  • Qualified ACP service provider in Amazon SPN (Service Provider Network – We have officially become a qualified ACP service provider in Amazon’s Service Provider Network (SPN) under the Compliance category.

 

Our Tax Representative service (optional)

We, ACP Japan provide one-stop services by supporting as ACP and Tax Representative for Japanese Consumption Tax (JCT) issues. We provide following services by collaborating with a Tax Accountant to ensure the all the service to be served in accordance with Tax Laws.

  • Support notification to become a taxable company for Japan Consumption Tax.
  • Support notification of tax representative appointment.
  • Support preparation/submission of the JCT return.
  • Communication with stakeholders including National Tax Office.
  • Cash handling support (e.g. Payment of the JCT to National Tax Office)

  Please see, the details of the article for Japanese Consumption Tax (VAT) issues.

IOR Service

What is IOR – Importer of Record?

When you export goods to Japan, for import, there must be an Importer of Record (IOR) in place. The importer, in principle, shall be a Japanese resident person/entity who’s responsible for taxes, customs duties, and all the compliance issued regarding Japanese laws and regulations for the imported goods.

Our IOR service

Our ACP service can be regarded as the IOR service. We’re serving as an ACP (Attorney for Customs Procedure), by this, the non-resident entity (based in outside of Japan) can import the goods by themselves as being Importer – IOR.

The structure of our ACP/IOR service is as follows.

We coordinate with a logistics provider and Japan Customs to ensure the client’s goods to import in timely and compliance manner.

Our credentials

  • We are providing ACP/IOR service to many overseas clients for their import projects. In many cases, we support the clients who would like to import the goods to Amazon Fulfillment Center in Japan under the FBA program. But also we have other clients  who would like to import for their selling to the customer in Japan under the DDP/DAP contract, or their internal use purpose.
  • Qualified ACP service provider in Amazon SPN (Service Provider Network) – ACP Japan, has officially became a qualified ACP service provider in Amazon’s Service Provider Network (SPN) under the Compliance category.

Our ACP Service (Attorney for Customs Procedures)

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IOR and ACP – Import to Japan

As we receive questions often what the difference between ACP and IOR, prepared this page to help you understand ACP and IOR.

What is IOR – Importer of Record

When you export goods to Japan, for import, there must be an Importer of Record (IOR) in place. The importer, in principle, shall be a Japanese resident person/entity who’s responsible for taxes, customs duties, and all the compliance issued regarding Japanese laws and regulations for the imported goods.

If you (non-resident shipper) already find an anyone/entity in Japan that can be the IOR, the importer can proceed the import procedures in Japan side. But please make sure the importer agrees to be the IOR, since as said, the IOR should be responsible for all the taxes and regulatory compliance.

When need an ACP – Attorney for Customs Procedure

If you (non-resident shipper) can’t find an anyone/entity in Japan that can act as IOR, you’ll need to act as a Non-Resident Importer. But, in this case you must appoint an Attorney for Customs Procedure.

In other words, you can import by yourself by appointing ACP, even if you don’t find any entity can be the IOR in Japan.

If you are looking for an entity as being IOR, ACP can be a solution! We provide the service as being ACP, on behalf of a non-resident clients we support by ensuring the import customs procedure.

Guidance by Amazon

According to the seller central website in Amazon, there is a guidance by Amazon that non-resident entity needs to appoint an ACP or IOR. You may check on this “Non-resident requirements”. Also, you can check the document developed by Amazon “Understand ACP and IOR guidance”.   —–

 

 

Our ACP Service (Attorney for Customs Procedures)

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ACP qualification – Import to Japan

Any individuals or companies can be entitled to be an ACP under the Japan Customs Law. However, we highly recommend to appointing to the ACP service company who has capability to manage trade and customs issues under the Japan Customs Law.

Especially, please select an ACP who is familiar with Customs issues including Customs Valuation. Because, recently Japan Customs has been becoming strict on the value setting for Non-resident’s import.

In fact, recently, we observe many troubles due to the inappropriate setting of the Customs Value. In the worst case but often, the goods can not pass the clearance. In the end, Importers paid huge amount of detention fees and finally shipped back.

We,  as qualified Customs professionals, are supporting so as to appropriately import the goods to Japan.

 

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

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

Guidance by Amazon

According to the seller central website in Amazon, there is a guidance by Amazon that non-resident entity needs to appoint an ACP or IOR. You may check on this “Non-resident requirements”. Also, you can check the document developed by Amazon “Understand ACP and IOR guidance”.   —–

 

Our ACP Service (Attorney for Customs Procedures)

Contact us

ACP application – Import to Japan

To officially appoint ACP, the designated application form “C7500” by Japan Customs shall be necessary to submit.

To which Customs Office it shall submit is, depending on the arrival port. If the import goods arrives on Narita or Haneda airport, there are covered by Tokyo Customs, so the application should be submitted to Tokyo Customs.

In addition to the designated application form “C7500”, the following information also need to submit :

  • Power of Attorney
  • Company Registry
  • The calculation method of Customs Valuation   see. NR’s Customs Valuation 
  • Explanatory materials regarding Company profile, Catalog of the import goods, business/logistic flow

When we support, ACP Japan prepares the explanatory materials for the Customs Valuation, pricing of Tax Base.

Please be careful…

Please be careful, in recent Japan Customs has been becoming more strict for ACP’s registration, since there are many cases (problem) are seen in terms of in-appropriate customs valuation setting.

Please carefully to select ACP, it shall be recommended to appoint an ACP, who is familiar with Customs issues especially including Customs Valuation perspective.

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

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

Guidance by Amazon

According to the seller central website in Amazon, there is a guidance by Amazon that non-resident entity needs to appoint an ACP or IOR. You may check on this “Non-resident requirements”. Also, you can check the document developed by Amazon “Understand ACP and IOR guidance”.   —–

 

Our ACP Service (Attorney for Customs Procedures)

Contact us

 

ACP’s limitation – Import to Japan

ACP, is not capable to handle all kinds of goods.

If the goods are subject to specific regulations such as Food Sanitation Act, Act on Pharmaceuticals and Medical Devices, or PSE/PSC it shall not allow to import by appointing ACP.

The said regulations have a requirement for the importers should be a Japanese resident entity. On the other hand, if a non-resident entity uses ACP for their import, it means that the non-resident entity becomes an importer. For that reason, for particular products that are subject to the previously mentioned regulations, it does not allow to import by appointing ACP.

Therefore, we check the eligibility as a first step, to avoid any restrictions for the importing goods.

 

Japanese import related regulations

Let us introduce several websites regarding import related regulations, so that you can understand and follow the required compliance before shipping goods to Japan.

Overall

Foods

Medicines

Electrical appliances

Plants and their seeds

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

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

Guidance by Amazon

According to the seller central website in Amazon, there is a guidance by Amazon that non-resident entity needs to appoint an ACP or IOR. You may check on this “Non-resident requirements”. Also, you can check the document developed by Amazon “Understand ACP and IOR guidance”.   —–

 

Our ACP Service (Attorney for Customs Procedures)

Contact us

 

Consumption Tax – Import to Japan

Consumption Tax

In case a non-resident entity imports by taking advantage of Attorney for Customs Procedure (ACP), the non-resident entity becomes an Importer in Japan. It means that the non-resident entity has to pay (1)Customs Duties and (2)Japanese Consumption Tax (JCT, Japanese VAT), when import.

With regards to the (1) Customs Duties, it is only required for the non-resident entity to make payment only, very simple.

Regarding the (2) Consumption Tax, the non-resident entity has to pay 10% of the value of goods when import. After import, if the non-resident entity sells goods to Customer in Japan, the non-resident entity receives Consumption Tax 10% of sales value from the Customer in Japan.

Tax Liability

In principle, the consumption tax the non-resident entity receives has to be paid to the national tax office. However, if you are a small business with less than 10 million yen in capital and your sales in Japan (namely “taxable sales in the base period”) are less than 10 million yen per year, you may be exempt from the tax obligation.

Tax Representative (Tax Agent)

On the other hand, there may be cases where the imported goods stored at inventory warehouse in Japan for a certain period of time after importation. And, the inventory period is long, in which case only the payment of import consumption tax occurs and the cash flow burden is large. In such case, you can submit a “taxable enterprise selection notification” to the tax office to become a taxable enterprise. In this way, you can receive a refund of the import consumption tax paid.

If the non-resident entity has tax liability or the entity selects as to be a taxable enterprise, then the non-resident entity has to appoint of Tax Representative(Tax Agent), apart from ACP.

We can support both ACP and Tax Representative as one stop service.

 


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

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

Guidance by Amazon

According to the seller central website in Amazon, there is a guidance by Amazon that non-resident entity needs to appoint an ACP or IOR. You may check on this “Non-resident requirements”. Also, you can check the document developed by Amazon “Understand ACP and IOR guidance”.   —–

 

Our ACP Service (Attorney for Customs Procedures)

Contact us