Supporting Exhibitors at EXPO 2025 Osaka as Attorney for Customs Procedures (ACP)
SK Advisory Inc. was proud to support overseas companies and government entities participating in EXPO 2025 Osaka, Japan by acting as their Attorney for Customs Procedures (ACP) — also known as Agent for Customs Procedures — to facilitate smooth and compliant import and export procedures. Even if an overseas exhibitor did not have a legal […]
Conditions for Becoming an Importer of Record (IOR) in Japan
In Japan, the Customs Act defines the criteria for who can become an Importer of Record (IOR). Following the revision of the Customs Act Basic Notice in October 2023, the conditions for becoming an importer have been further tightened. As a result, it has become difficult for foreign corporations without an office in Japan to […]
Japan National Tax Agency - Entities Merely Handling Customs Procedures Cannot Be Importers of Record and Cannot Deduct Consumption Tax on Imports
The National Tax Agency website provides insights reflecting the customs system revision in October 2023. As previously mentioned (link - Mandatory to Use ACP, Introduction of Two New Systems in Japan), the revision has tightened the requirements for entities that can become importers. It no longer allows third-party entities merely acting as customs brokers or […]
Importer Services for Food/Kitchen Tools, Tumblers, Cutlery
Leverage the expertise of SK Advisory 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 […]
Japan IOR - Check Whether Your Logistics Provider Can Handle Import Clearance in Japan
Please check carefully whether your designated logistics provider can handle import customs clearance on the Japanese side before you send your shipment. The regulations for Amazon FBA shipments have become stricter. Amazon sellers, in particular, should carefully select their forwarder or courier service providers. Our ACP Service: The Best Solution for the Japan […]
Japan IOR Service
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 […]






