Japan as a Strategic Market Amid Global Tariff Risks: Export to Japan Using ACP and EPA

Last Updated on July 3, 2025 by SK ADVISORY INC

Rebuilding Supply Chains in an Era of Increasing Tariff Uncertainty

Since the inauguration of the Trump administration in the United States, global trade has faced increasing uncertainty due to rising protectionist policies and retaliatory tariffs. Tariffs represent a direct cost to businesses, and exporting to countries such as the U.S. or China—where additional tariffs have been imposed—is becoming increasingly complex and financially burdensome.

In response, many global companies are reevaluating their supply chains and carefully analyzing the trade policies of each country to mitigate these growing risks.

 

Why Japan — Now More Than Ever

What we at SK Advisory Inc. would like to emphasize is that Japan offers a remarkably stable, transparent, and opportunity-rich market. The country maintains one of the lowest average tariff rates in the world and has signed numerous Economic Partnership Agreements (EPAs). These EPAs allow products from a wide range of origin countries to benefit from zero or reduced tariffs—a strategic advantage that can be fully utilized with customs expert guidance from SK Advisory.

While many countries are moving toward greater protectionism, Japan continues to welcome international trade and investment, both politically and economically. With a large consumer base, big population, and a strong domestic demand, Japan presents a highly attractive market that stands out for its stability, openness, and business friendliness, particularly in today’s unpredictable global environment.

Even if your company does not have a physical presence in Japan, you can still import and sell directly into the Japanese market by appointing SK Advisory Inc. as your Attorney for Customs Procedures (ACP). In doing so, you can act as your own Importer of Record (IOR) or Exporter of Record (EOR) and maintain full control over your Japan-side operations.

In fact, many of our clients are already operating successfully in Japan by using cross-border E-commerce platforms such as Amazon Japan, Rakuten, Shopify, or third-party logistics (3PL) warehouses. They store inventory locally and manage order fulfillment through customized systems—all without establishing a Japanese office or subsidiary. Japan provides the infrastructure, regulatory transparency, and logistics ecosystem needed to make this business model both feasible and effective.

At SK Advisory Inc., we support global businesses in taking their first step into the Japanese market by leveraging our extensive experience and proven track record. We also work closely with trusted logistics partners and tax professionals, offering comprehensive support across customs, tax compliance, logistics and supply chain setup.

If you are considering exporting to Japan or entering the Japanese market, please feel free to contact us. We’re here to help you navigate every step of the process with confidence.

 

 

 

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.

 

 

What is Japan ACP  -  Attorney for Customs Procedure

In principle, Japan Customs does not permit a foreign entity to act as the Importer of Record (IOR).

However, foreign entity can overcome this restriction and act as a non-resident IOR by appointing an Attorney for Customs Procedure (ACP) who can handle the customs procedures on your behalf.

ACP is the optimal solution for resolving the IOR issue in Japan.

At SK Advisory, we have extensive experiences in supporting numerous non-resident customers by acting as their ACP.

By leveraging our services, all of our customers have successfully become non-resident IORs in Japan.

 

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’s responsible for taxes, customs duties as well as 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 Procedure), a foreign entity can become a Non-Resident Importer (IOR) then you can import by yourself.

 

Our ACP Service: The Best Solution for the Japan Importer of Record (IOR)

Attorney for Customs Procedures (ACP) is the best solution for addressing the issue of Japan IOR - Importer of Record. Below is an outline of our primary services and a diagram illustrating the operational structure of the ACP service. Upon successful ACP registration, a foreign entity can become the Japan IOR - Importer of Record.

Basic Scope of Services:

• Consultation with the Japan Customs Office for successful ACP registration. 
• Liaising with stakeholders, including Logistics Forwarding Companies and the Customs Offices, on behalf of non-resident clients (i.e., non-resident Japan IOR) to ensure the secure importation of goods.
• Assistance in preparing the necessary documentation for import clearance.
• Support of calculation of Customs Value (Customs Valuation Formula), in accordance with appropriate compliance under the Japan Tariff Customs Law.
• Security Export Control (Classification for List Control, Examination for Catch-All Control, Application of the license to Ministry of Economy, Trade and Industry)
• Documents keeping, required under article 95 - Japan Customs Law
• Providing professional trade/customs advice if any issues arise.

**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 Procedure) to Japan Customs: This process is generally completed in about two weeks.
3. Initiation of First Shipment, Import/Export