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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 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.  

Customs Valuation – Import to Japan

The client of ACP is basically, non-resident person or company whose base is out of Japan. By taking advantage of ACP, it will allow the non-resident to do import declaration by themselves.

In such case, what would be the appropriate Customs Value of the imported goods?

In principle, the Customs value of imported goods is the transaction price paid by the buyer (CIF basis). However, in this case there are no buyer neither seller, since the non-resident him/herself just brings the imported goods to Japan.

In this way, in case there is no import transaction, the determination method of Customs Value will be according to the Paragraph(2) thereafter, in Japanese Customs Valuation Law. In those Paragraph(2)~(4), mentioning exceptional determination methods, for instance “determination on the basis of the domestic selling price or cost of production”.

Recent, we observe many troubles due to the inappropriate setting of the Customs Value.

In worst case but often, the goods can not be done import clearance, then the Importers are forced to pay the huge amount of detention fees.

We, ACP Japan, can help set an appropriate Customs Value, and support to have consultation with Japan Customs, so as to avoid any problems occurs later on.

For Amazon FBA business, there is a basic concept of calculation formula of the declaration value, that you need to know before start import business to Japan. Please contact us first!


Japan Customs – Customs Valuation System in Japan


Amazon, in seller central website released the guideline of Customs Valuation, you can also find by following link.

Main Trade Procedures and Customs Valuation (English)

Main Trade Procedures and Customs Valuation (Chinese)

Main Trade Procedures and Customs Valuation (Japanese)


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.