In Japan, the Customs Act establishes the criteria for who can become an Importer of Record (IOR). With the revision of the Customs Act Basic Notice in October 2023, these conditions have become more stringent. As a result, it has become increasingly difficult for foreign corporations without a Japanese office to appoint another Japanese entity as a nominal importer. Instead, foreign corporations are often required to become importers themselves by utilizing an Attorney for Customs Procedures (ACP).

Definition of an Importer

According to Customs Act Basic Notice 6-1, an importer is defined as:

Customs Act Basic Notice 6-1
The interpretation of terms related to taxpayers as stipulated in Article 6 of the Act is as follows:
(1) “Person who imports goods” generally refers to the consignee listed on the invoice (or the bill of lading if there is no invoice) for goods imported through an “Import Transaction” (as defined in Article 4, Paragraph 1 of the Customs Tariff Act).

This definition implies that in cases of an “Import Transaction,” the consignee is typically recognized as the importer. The term “Import Transaction” is defined in the Customs Tariff Act as:

A transaction conducted between a seller and a buyer who has a base (address, residence, head office, branch office, office, place of business, or equivalent) in Japan, with the purpose of bringing goods into Japan, resulting in the actual arrival of the goods in Japan.

When a buy/sell transaction meets this definition, the consignee usually becomes the importer. However, the receiver of the goods does not necessarily have to be the consignee = importer.

For instance, in cases where we act as an Attorney for Customs Procedures (ACP), if goods are sent to a Japanese buyer through a transaction between a foreign seller and a Japanese buyer, but the Japanese buyer does not become the importer due to contractual reasons, the foreign seller can become the importer (using ACP). The foreign seller then imports the goods and subsequently sells them within Japan.

However, it is not straightforward for a foreign seller to obtain approval from Japan Customs as the importer in B2B transactions. The ACP must employ specialized knowledge and legal reasoning to explain the situation to customs authorities and obtain approval.

Cases That Do Not Qualify as “Import Transactions”

A review of the “import transaction” definition reveals that it is limited to transactions where the buyer has a base in Japan. Therefore, transactions where a foreign corporation without a Japanese base purchases goods overseas and sends them to Japan, or imports goods through transactions without a sale, do not qualify as “Import Transactions.” In such cases, the conditions for becoming an importer are defined as:

Customs Act Basic Notice 67-3-3-2
The definition of “person intending to import goods” as stipulated in Article 59, Paragraph 1, Item 1 of the Ordinance is as follows:

For goods imported through an import transaction, the definition is the same as the “person who imports goods” as stipulated in 6-1(1) above.
In cases other than those in (1) above, the person who has the authority to dispose of the imported goods after domestic clearance at the time of the import declaration, including any other person involved in the import for the intended purpose. Examples include:

• A person who leases and uses goods imported under a lease agreement.
• A person who sells goods imported for consignment sales under their own name.
• A person who processes or repairs goods imported for that purpose.
• A person who destroys goods imported for that purpose.

It is important to note that the “person intending to import goods” is liable for paying the applicable customs duties under Article 6 of the Act.

Thus, even in cases that do not qualify as “Import Transactions,” a person who has the authority to dispose of the imported goods can be recognized as the importer. Many of the foreign corporations we support as ACP are recognized as importers because they have the authority to dispose of the goods. 

Track Record – Attorney for Customs Procedures (ACP) Services

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

Examples of International Logistics Partners We Have Worked With

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

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

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

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.

• Guide to Food Import 2023
• Guide to Import of Food-Contact Articles   

 

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.

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

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.

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