Overview

At SK Advisory Inc., we provide Attorney for Customs Procedures (ACP) services to overseas Amazon sellers, primarily those who wish to sell on Amazon Japan through the Amazon FBA program. By acting as the ACP, we enable numerous Amazon sellers to become importers (IOR - Importer of Record), complete the customs clearance process, and deliver their products to Amazon warehouses in Japan.

 

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 1-2 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 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).

 

 

 

 

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

 

 

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.