Success Story: Importing to Japan via ACP for Amazon FBA Sellers

Overview

Case Study - Amazon FBA Import

Client Profile:

An Amazon seller specializing in clothing and miscellaneous goods, selling on Amazon Japan.

Background:

The client, a foreign corporation without an office or base in Japan, wanted to become the importer and deliver their products to Amazon's warehouse in Japan. The shipment had already arrived in Japan. Unaware of the need for an importer in Japan, they mistakenly believed Amazon would act as the consignee and importer. Their logistics company, DHL, informed them that the shipment would be returned unless ACP was promptly appointed.

Solution:

SK Advisory Inc. has extensive experience supporting numerous Amazon sellers as a professional ACP. Upon receiving the client's inquiry, we promptly finalized the contract on the same day. We then swiftly initiated the ACP registration process with Japan Customs, completing it within approximately one week. Concurrently, we contacted DHL to ensure the shipment was not returned (none of our requests have ever resulted in returns).

While processing the ACP registration, we prepared the necessary import documents, including invoices and import declaration pricing documents, using SK Advisory's templates. These documents were completed within one or two days in collaboration with the client. After preparing the documents, we coordinated with DHL's customs clearance department for a final review and completed the import declaration.

Results:

We have a 100% success rate in completing imports for clients as their ACP.

The initial import may take one to two weeks due to the ACP registration process, but subsequent imports proceed smoothly. Although preparing invoices and import declaration pricing documents for Amazon FBA shipments can be time-consuming initially, the process becomes more efficient with familiarity. For further reading: [Method for Calculating Import Declaration Prices for Amazon FBA Shipments].

If there is an obligation to pay consumption tax to the tax office under Japanese law, we can collaborate with our partner tax accounting firms to support (1) registration as a qualified consumption tax invoice issuer, and (2) the filing of final consumption tax returns, including the deduction of import consumption tax as input tax credits (or refunds, if applicable).

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

ACP is an effective solution for addressing Importer of Record (IOR) and Exporter of Record (EOR) requirements in Japan. Through our ACP service, non-resident entities located outside Japan are able to import and export goods as Non-Resident IOR and EOR.

Below is an overview of our basic scope of work, together with a diagram illustrating the operational structure of the ACP service. Once ACP registration is completed, the non-resident entity can act as the Importer of Record (IOR) and Exporter of Record (EOR) in Japan.

Scope of Work – How We Can Assist

• Consultation with Japan Customs to support successful ACP registration.
• Liaison with relevant stakeholders, including freight forwarders and Japan Customs, to ensure the smooth and compliant import and export of goods.
• Assistance in preparing and reviewing import and export clearance documentation.
• Support in the calculation of customs value, in accordance with the Japan Customs Tariff Act.
• Assistance with advance rulings on HS classification, customs valuation, and rules of origin.
• Import compliance support for regulated products, including Domestic Administrator (sometimes referred to as “Domestic Representative”) Services under the Product Safety Acts (PSE/PSC) and food-related products regulated under the Food Sanitation Act.
• Support for security export control, including list-based classification, catch-all control assessment, and assistance with export license applications to the Ministry of Economy, Trade and Industry (METI).
• Record-keeping support in accordance with Article 95 of the Japan Customs Law.
• Provision of professional trade and customs advisory services to address and resolve issues that may arise during import or export operations.

**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

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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 Support for ACP and JCT Tax Representative Services - In collaboration with trusted partner tax accountants, we provide comprehensive support for both customs procedures through the Attorney for Customs Procedures (ACP) and Japan Consumption Tax (JCT) filings through the JCT Tax Representative.
• 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.

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.

Examples of International Logistics Partners We Have Worked With

We have a proven track record of working with a wide range of logistics providers. As the Attorney for Customs Procedures (ACP), we handle customs-related responsibilities while logistics companies manage transportation and warehousing operations.

...and many other logistics providers in Japan and around the world.

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