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”.   —–



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