What is ACP? - Attorney for Customs Procedure
In principle, Japan Customs does not permit a foreign entity to act as the Importer of Record (*IOR).
But the 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, SK Advisory provide this service as being ACP. On behalf of 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 Be Aware
In cases where foreign corporations (non-residents) without an office in Japan import goods, failure to properly prepare an Importer of Record (IOR) through an Attorney for Customs Procedures (ACP) or similar means can result in goods being held at customs, leading to significant delays and costs. To avoid such risks, please make thorough preparations.
If an ACP is needed, it is crucial to utilize the services of an experienced ACP well-versed in customs-related laws and regulations. The import and export operations of non-residents/foreign corporations using an ACP are treated as unique cases. Many customs brokers are not familiar with these procedures, leading to incidents where goods are detained for extended periods due to unsuccessful explanations to customs. (Customs will not permit the import if the explanations provided by the importer or customs broker are unsatisfactory, resulting in the goods being detained until customs is convinced.)
We highly recommend utilizing our services as professional experts in customs, knowledgeable about customs-related laws and regulations. With a proven track record of resolving numerous issues through direct consultations with customs officers and customs brokers, our clients supported as an ACP now exceed 100 companies. We are committed to delivering industry-leading results with our expertise.
For more basic information (Illustrated and Video)
- What is ACP? - Attorney for Customs Procedures
- Steps of using ACP, how foreign entity can import into Japan by ACP
- What is IOR? – Importer of Record
- Amazon won’t become an IOR
ACP insights
ACP insight 1-Customs Valuation
ACP insight 5-ACP Qualification
ACP insight 6-What kind of cases require for ACP?
ACP insight 9-ACP Import under VMI - Vendor Managed Inventory
ACP Service for Importer of Record (IOR)
ACP Service for Exporter of Record (EOR)
IOR Service for Food Tools, Kitchen Tools, Tumblers, Cutlery
Tax Representative Service (Consumption Tax)
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—SK Advisory 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.
- Apex International
- Brink's
- CEVA Logistics
- Crane Worldwide Logistics
- DB Shenker
- DGX（Dependable Global Express）
- DHL Express
- DHL Global Forwarding
- Dimerco
- DSV Air & Sea
- Expeditors
- FedEx Express
- FERCAM
- 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
- Sumitomo Warehouse
- UPS
- UPS Supply Chain Solutions
- Yamato Transport
...and many other logistics providers in Japan and around the world.