At SK Advisory Inc., we provide Attorney for Customs Procedures (ACP) services to numerous foreign corporations. By acting as the ACP, we enable many foreign entities to become importers and efficiently complete the customs clearance process.  

Case Study - Data Center

Client Profile: A foreign corporation providing hosting services. Situation: The client, based in Germany, needed to import server-related equipment into a data center in Japan to provide hosting services. Since the data center itself could not act as the importer, the client decided to use an ACP to manage the import process. Solution: SK Advisory Inc. has extensive experience in importing and delivering server-related equipment to data centers. Upon receiving the client’s inquiry, we quickly finalized the contract and completed the ACP registration process with customs within approximately one week. Additionally, we arranged for a logistics company to handle door-to-door transportation from Germany to the Japanese data center, leveraging our strong partnerships with international logistics firms. During the ACP registration process, we prepared all necessary import documents, including invoices and packing lists, using our established templates. These documents were completed in collaboration with the client within a couple of days. Afterward, we coordinated with the customs broker for a final review and completed the import declaration. Outcome: The equipment was successfully imported and delivered to the data center. With the increasing trends of AI and digital transformation (DX), the demand for data centers is rapidly growing. For foreign corporations looking to import server-related equipment into Japanese data centers, utilizing an ACP is the most efficient solution. In some instances, 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: :

  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
   

FAQ for ACP (Attorney for Customs Procedures)

What is the role of ACP (SK Advisory)?

  • Representation: ACP (SK Advisory) represents the foreign importer and liaises with Japan Customs and the Forwarding Company/Customs Broker.
  • Documentation and Compliance: ACP assists in preparing essential import documents (e.g., Invoices) in compliance with Japan Customs Law and formally requests the Customs Broker to proceed with customs clearance.
  • Expert Consultation and Troubleshooting: We are a team of legal experts in Customs Laws, providing direct consultations with Japan Customs to ensure compliance and address issues, including troubleshooting unique challenges in non-resident imports.
 

How long time does it require to get ACP’s registration?

It will take approximately 2 weeks until getting an approval from Japan Customs Office. The breakdown of the task is as follows.
  • Prepare the necessary documentation between us
  • Start pre-consultation with Japan Customs Office and proceed initial review
  • Submit paper-based set of application documents to Japan Customs Office for final review
 

What kind of documents to be necessary for ACP application?

Not limited, but for instance - Power of Attorney, Company Registry, The calculation method of Customs Valuation, Catalog of the import goods, business/logistic flow  

ACP can handle all kinds of goods?

While many ACP service providers do not handle the regulated items, our ability to handle those regulated items has become a competitive advantage of our company. We can support the items including cosmetics, PSE-regulated products, foodstuffs, and tableware.  

Which regions in Japan are we covering?

Any region in Japan, we can handle.  

What is difference between ACP and IOR?

ACP is not the Importer. ACP enables non-resident entities to become IOR (Importer of Record).    

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.   

✅ Our JCT Representative Service

At SK Advisory Inc., we provide a comprehensive one-stop service covering both:
  • Attorney for Customs Procedures (ACP)
  • Japan Consumption Tax (JCT) Tax Representative
For the JCT portion of the service, we subcontract with a certified tax accountant (our trusted partner). As the primary contractor, SK Advisory oversees the entire process and ensures quality and consistency across all deliverables. Thanks to our deep expertise in customs procedures and JCT treatment, our clients are able to efficiently deduct or reclaim paid import JCT through proper tax filings.  

🧾 Contract Structure of Comprehensive One-Stop Service for ACP and JCT Representative

🔹 Standard Scope of Works

In collaboration with our partner certified tax accountant, we provide:
  • JCT Registration Setup including Obtaining a Qualified Invoice Issuer Number.
  • Support notification of tax representative appointment.
  • Support preparation/submission of the JCT return.
  • Communication with stakeholders including National Tax Office.
  • Cash handling support (e.g. Payment of the JCT to National Tax Office)
   

👥 Flexibility in Tax Accountant Introduction

Our service structure is flexible and tailored to the client’s business needs. If we determine that the client’s business involves complex international tax issues, we may introduce another trusted tax advisory firm to provide advanced tax consultation in coordination with our service.