「Import」カテゴリーアーカイブ

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.

ACP Service – Attorney for Customs Procedure

What is ACP? – Attorney for Customs Procedure

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, if you appoint an ACP (Attorney for Customs Procedure) who can handle the customs procedure on your behalf.

We, SK Advisory provide this service as being ACP, on behalf of a non-resident clients we support to ensuring the import customs procedure. 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.

Our Tax Representative service (optional)

ACP Japan is capable to support acting as Tax Representative as well, the client can order to us as one stop, supporting both ACP and Tax Agent’s role.

Image of the overview (case, goods ship 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.  

 

 

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 be the IOR, you’ll need to act as a Non-Resident Importer, but in this case you must appoint an Attorney for Customs Procedure.

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.  

 

 

 

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, as nowadays Japan Customs has been becoming strict on the value setting for Non-resident’s import.

We, ACP Japan, as qualified Customs Broker License – also professionals in Customs Law, 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.  

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
  • 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, 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.  

ACP’s limitation – Import to Japan

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

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

Therefore, we also 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.  

Consumption Tax – Import to Japan

By taking advantage of Attorney for Customs Procedure (ACP), non-resident person/company becomes a Importer in Japan, meaning that it shall be liable for the non-resident to pay taxes, (1)Customs Duties and (2)Japanese Consumption Tax(JCT) ≒ VAT.

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

Regarding the (2) JCT (Japanese VAT), non-resident has to pay 10% when import. After import, if non-resident sells goods to Customer in Japan, this transaction shall be liable for JCT, so non-resident receives 10% of JCT from the Customer in Japan. So how do you treat this received JCT?

If the non-resident’s domestic sales exceed 10 million JPY (Base period, JCT term), basically it 2 years later the non-resident owes tax-liability, so from that timing the non-resident has to submit to Tax Office, with the amount received from Customer in Japan by deducting previously paid the import JCT.

By this sense, JCT on sales you do not have to file in first 2 years. However, if you would like to refund the amount you paid as an import JCT for some reasons, you have to apply to be a “Taxable Proprietor”. Once you become it, then you can get refund by filing JCT declaration to Tax office.

In this way, if the Non-resident client is liable or the client selects as to be a Taxable Proprietor, then it has to make an appointment of Tax representative, apart from ACP.

As an One-stop-service, by coordinating with our partner tax firms in Japan, so that we can support comprehensively through ACP and Tax Representative service by us.

For tax issues, we recommend getting advice from certified Tax Accountant. We are pleased to introduce the professional international Tax Accountant in our reliable network.


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.