Japan ACP (IOR / EOR) & JCT Tax Representative Services
When a foreign (non-resident) entity imports or exports goods in Japan, SK Advisory acts as the Attorney for Customs Procedures (ACP), enabling the entity to serve as the Importer of Record (IOR) or Exporter of Record (EOR). In addition, SK Advisory supports clients in appointing a qualified Japan Consumption Tax (JCT) Representative, ensuring full compliance with Japanese tax obligations and facilitating the recovery of import JCT through tax refunds.
Japan ACP Service (Attorney for Customs Procedures)
for Non-Resident Importers of Record (IOR)
Foreign entities can act as the Importer of Record (IOR) in Japan by utilizing SK Advisory's ACP Service.
Japan ACP Service (Attorney for Customs Procedures)
for Non-Resident Exporters of Record (EOR)
Foreign entities can act as the Exporter of Record (EOR) in Japan by utilizing SK Advisory's ACP Service.
Japan Importer Services for Food & Kitchenware
Products Subject to the Food Sanitation Law
Foreign entities can import food-related products through SK Advisory's dedicated Food Importer Service in compliance with the Food Sanitation Law.
Japan Consumption Tax (JCT)
Representative Service
SK Advisory offers a one-stop solution by arranging both ACP and JCT Representative services, ensuring compliance with both customs and tax obligations, including reclaiming import JCT
through tax refunds.
Domestic Administrator Services (PSE / PSC)
(sometimes referred to as “Domestic Representative”)
Domestic Administrator Services to ensure compliance with Japan’s Four Product Safety Acts (PSE / PSC)
Customs & Trade Consulting Services
Our customs experts provide hands-on support for all challenges in customs practice. From HS classification and customs valuation to post-clearance audits, we deliver precise guidance based on extensive experience and expertise. We also help businesses take full advantage of Economic Partnership Agreements (EPA/FTA), achieving significant reductions in customs duty costs.
Customs and International Trade Consulting Services / FTA & EPA Advisory Services
Professional consulting for Japanese customs and international trade, including FTA/EPA rule of origin compliance management.
Duty-Free Imports to Japan under
FTA (Free Trade Agreement) and EPA (Economic Partnership Agreement)
SK Advisory assists with origin compliance to reduce import duty costs by applying FTA/EPA preferential tariff treatments.
HS Code Classification Service
Verification of HS Code classifications to ensure accurate duty tariff rates.
Customs Audit Support
Risk analysis, countermeasure planning, and consultation with customs auditors.
Transfer Pricing Adjustments & Customs Valuation
Support for customs compliance when companies make transfer pricing adjustments, including risk assessment, customs amendments, and comprehensive valuation (blanket declarations).
Tariff Rate Research Service / Trade Statistics Research Service
Research on customs duty rates (tariffs) in Japan and other countries worldwide, including comparative analysis of normal rates versus FTA/EPA preferential rates.