Overview
At SK Advisory Inc., we not only facilitate imports to Japan but also support foreign corporations in exporting from Japan by acting as Attorney for Customs Procedures (ACP). By serving in this role, we enable numerous foreign entities to become exporters and successfully complete the customs clearance process.
Case Study - Exporting Returns and Unsold Goods
Client Profile:
A German automotive parts manufacturer.
Situation:
After shipping goods to Japan, the client discovered that the Japanese buyer had gone bankrupt, necessitating the return of the shipment to Germany. Foreign corporations without a presence in Japan are not permitted to act as exporters, posing a significant challenge.
Our Approach:
SK Advisory Inc, has a proven track record of supporting many foreign corporations with their exports as a professional ACP - Attorney for Customs Procedures. Upon receiving the client’s inquiry, we swiftly finalized the contract. We then promptly initiated the ACP registration process, completing it within approximately one week. We also arranged for an authorized customs broker (DB Schenker) to prepare for the export clearance.
While processing the ACP registration, we prepared the necessary export documents, including invoices and packing lists. Additionally, we took responsibility for the security trade control (export control) procedures, issuing a classification document. After preparing the documents, we coordinated with Schenker for a final review and completed the export declaration.
Outcome:
We have a flawless success rate in completing exports as an ACP. The initial export may take 1-2 weeks due to the ACP registration, but subsequent exports proceed smoothly. It is important to note that security trade control (export control) procedures are required for exports, but our well-established export management system allows us to act on behalf of foreign corporations effectively.
Sending items that have already been imported into Japan (i.e., those removed from a bonded area) overseas is classified as "export." Dispatching items still stored in a bonded area overseas is termed "re-shipment." In both scenarios, foreign corporations can act as exporters or re-shippers by utilizing an Attorney for Customs Procedures (ACP).
In some cases, we can also explore the possibility of import consumption tax refunds in collaboration with our partner tax accounting firms.
Our ACP service : The Best Solution for the Japan Importer of Record (IOR) and Exporter of Record (EOR)
ACP is the best solution for the IOR issue in Japan. Through our ACP service, non-resident entities located outside of Japan can import goods as Non-Resident Importers (Non-Resident IORs).
The following are our basic scope of work and diagram showing the operational structure of the ACP service. Once ACP registration is done, the non-resident entity can be IOR - Importer of Record in Japan.
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: :
- Quotation Review to Contract Conclusion: Upon receiving your contact details, we will promptly provide a quotation for your review.
- Commencing the Registration of ACP (Attorney for Customs Procedure) to Japan Customs: This process is generally completed in about two weeks.
- Initiation of First Shipment, Import/Export
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 ACP and JCT Tax Representative Service - We offer a fully integrated service for both ACP and JCT Tax Representative needs. Our expertise enables efficient deduction or refund of import JCT through accurate JCT tax filings.
- 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.
Our Customers - Attorney for Customs Procedures (ACP) Service
All our clients have successfully become Japan Importer of Record (IOR) and/or Exporter of Record (EOR) under our guidance.
Logistics Companies with Collaboration Experience
Here is a list of our partner logistics and forwarding companies with whom we have had successful collaborations. Please note that this list is not exhaustive, as we are open to working with any logistics or forwarding companies. For clients, we(SK Advisory) work as an Attorney for Customs Procedures (ACP), while the logistics companies manage forwarding, logistics, customs clearance and warehousing operations.
