{"id":260,"date":"2021-02-11T20:25:35","date_gmt":"2021-02-11T11:25:35","guid":{"rendered":"https:\/\/skadvisory.jp\/en\/?page_id=260"},"modified":"2026-02-16T01:51:14","modified_gmt":"2026-02-15T16:51:14","slug":"acps-viewpoints","status":"publish","type":"page","link":"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/","title":{"rendered":"ACP Insights"},"content":{"rendered":"\n<h3 class=\"wp-block-heading is-style-vk-heading-brackets_black has-regular-font-size\">On this page, SK Advisory provides useful guidance for companies utilizing the Attorney for Customs Procedures (ACP) system, including important considerations and practical tips.<\/h3>\n\n\n\n<div class=\"wp-block-uagb-icon-list uagb-block-7d7ac263 underline\"><div class=\"uagb-icon-list__wrap\">\n<div class=\"wp-block-uagb-icon-list-child uagb-block-debae6c6\"><a target=\"_self\" aria-label=\"What is ACP?\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/what-is-acp\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">What is ACP?<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-5eb669f1\"><a target=\"_self\" aria-label=\"What is IOR?\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/what_is_ior\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">What is IOR?<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-9b6e4423\"><a target=\"_self\" aria-label=\"Understanding ACP and IOR\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/ior-and-acp\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Understanding ACP and IOR<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-b5b0ab33\"><a target=\"_self\" aria-label=\"Stricter Conditions on Who Can Be an Importer \u2013 Revision of Japan Customs Law\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/announcement-from-japan-customs-directive-to-use-acp-attorney-for-customs-procedure\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Stricter Conditions on Who Can Be an Importer \u2013 Revision of Japan Customs Law<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-ab3956a2\"><a target=\"_self\" aria-label=\"Conditions for Becoming an Importer of Record (IOR) in Japan\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/conditions-for-becoming-an-importer\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Conditions for Becoming an Importer of Record (IOR) in Japan<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-f09b2cc0\"><a target=\"_self\" aria-label=\"Amazon Won't Become Japan IOR - Importer of Record\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/amazon-wont-become-an-ior\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Amazon Won't Become Japan IOR - Importer of Record<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-2e1824c1\"><a target=\"_self\" aria-label=\"How to Calculate Import Value: Customs Valuation for Non-Resident Imports\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/acp_customsvaluation\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">How to Calculate Import Value: Customs Valuation for Non-Resident Imports<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-bbe466b0\"><a target=\"_self\" aria-label=\"Amazon FBA Japan: Import Deductive Valuation Method\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/amazon_fba_japan_import_deductive_value\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Amazon FBA Japan: Import Deductive Valuation Method<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-1f685ec6\"><a target=\"_self\" aria-label=\"Japan Consumption Tax (JCT) - Basic Flow for Foreign Entities without a Presence in Japan\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/acps-viewpoints-2-consumption-tax\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Japan Consumption Tax (JCT) - Basic Flow for Foreign Entities without a Presence in Japan<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-70816b2b\"><a target=\"_self\" aria-label=\"Taxes on Imports: Customs Duty and Japan Consumption Tax (JCT)\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/import_tax_japan\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Taxes on Imports: Customs Duty and Japan Consumption Tax (JCT)<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-7272255e\"><a target=\"_self\" aria-label=\"Restrictions on Handling by ACP in Japan - Our System Enables Us to Handle Regulated Items\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/acp-restrictions\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Restrictions on Handling by ACP in Japan - Our System Enables Us to Handle Regulated Items<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-7db6cd29\"><a target=\"_self\" aria-label=\"Japan Qualified Invoice System and Compliance JCT (Japan Consumption Tax)\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/new-japan-qualified-invoice-system-and-import-jct-japan-consumption-tax\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Japan Qualified Invoice System and Compliance JCT (Japan Consumption Tax)<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-f054a18a\"><a target=\"_self\" aria-label=\"Import Permit Document Sample | Alert: Importer of Record (IOR) Service Providers May Be Non-Compliant with Customs Laws\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/import-permit-japan\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Import Permit Document Sample | Alert: Importer of Record (IOR) Service Providers May Be Non-Compliant with Customs Laws<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-bcf60f7e\"><a target=\"_self\" aria-label=\"Only the Importer of Record is eligible for the Deduction of Import JCT - Japan Consumption Tax\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/import_tax_jct_deduction\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Only the Importer of Record is eligible for the Deduction of Import JCT - Japan Consumption Tax<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-a2979981\"><a target=\"_self\" aria-label=\"ACP Registration \u2013 Required Documents\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/acps-viewpoints-application\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">ACP Registration \u2013 Required Documents<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-85e6cae8\"><a target=\"_self\" aria-label=\"ACP Qualification \u2013 Who Can Be an ACP?\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/acp_qualification\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">ACP Qualification \u2013 Who Can Be an ACP?<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-1fba7f67\"><a target=\"_self\" aria-label=\"What kind of cases require an ACP? Amazon FBA, Data Centers, VMI, Consignment\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/acp_model-case\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">What kind of cases require an ACP? Amazon FBA, Data Centers, VMI, Consignment<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-a519198f\"><a target=\"_self\" aria-label=\"Smooth Import with Japan IOR Service\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/acp_ior_importer_of_record\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Smooth Import with Japan IOR Service<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-076559f4\"><a target=\"_self\" aria-label=\"ACP Import under VMI - Vendor Managed Inventory\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/vmi_acp\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">ACP Import under VMI - Vendor Managed Inventory<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-518ea603\"><a target=\"_self\" aria-label=\"Guided Steps for Non-Resident Japan IOR to Import via Attorney for Customs Procedures (ACP) in Japan\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/steps-of-using-acp\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">Guided Steps for Non-Resident Japan IOR to Import via Attorney for Customs Procedures (ACP) in Japan<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-bf48c80b\"><a target=\"_self\" aria-label=\"What Foreign Companies Should Know About Japan Import\/Export and ACP &amp; JCT Solutions\u00a0\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/key_challenges_import_export_japan\/\"> <\/a><span class=\"uagb-icon-list__source-wrap\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 0C114.6 0 0 114.6 0 256c0 141.4 114.6 256 256 256s256-114.6 256-256C512 114.6 397.4 0 256 0zM406.6 278.6l-103.1 103.1c-12.5 12.5-32.75 12.5-45.25 0s-12.5-32.75 0-45.25L306.8 288H128C110.3 288 96 273.7 96 256s14.31-32 32-32h178.8l-49.38-49.38c-12.5-12.5-12.5-32.75 0-45.25s32.75-12.5 45.25 0l103.1 103.1C414.6 241.3 416 251.1 416 256C416 260.9 414.6 270.7 406.6 278.6z\"><\/path><\/svg><\/span><span class=\"uagb-icon-list__label\">What Foreign Companies Should Know About Japan Import\/Export and ACP &amp; JCT Solutions\u00a0<\/span><\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<div style=\"height:8px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center is-style-vk-heading-both_ends has-regular-font-size\">Please Be Aware<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-small-font-size\">In cases where foreign corporations (non-residents) without an office in Japan import or export goods, failure to properly prepare an Importer of Record (IOR) or Exporter of Record (EOR) through an Attorney for Customs Procedures (ACP) or similar means can result in goods being held at customs, leading to significant delays and costs. To avoid such risks, please make thorough preparations.<\/li>\n\n\n\n<li class=\"has-small-font-size\">If an ACP is needed, it is crucial to utilize the services of an experienced ACP well-versed in customs-related laws and regulations. The import and export operations of non-residents\/foreign corporations using an ACP are treated as unique cases. Many customs brokers are not familiar with these procedures, leading to incidents where goods are detained for extended periods due to unsuccessful explanations to customs. (Customs will not permit the import if the explanations provided by the importer or customs broker are unsatisfactory, resulting in the goods being detained until customs is convinced.)<\/li>\n\n\n\n<li class=\"has-small-font-size\">We highly recommend utilizing our services as professional experts in customs, knowledgeable about customs-related laws and regulations. With a proven track record of resolving numerous issues through direct consultations with customs officers and customs brokers, our clients supported as an ACP now exceed 200 companies. We are committed to delivering industry-leading results with our expertise.<\/li>\n<\/ul>\n<\/blockquote>\n\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-1eeedab5 default uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-327c2340\">\n<div class=\"wp-block-group is-style-default gd has-background wp-container-content-e29552f7\" style=\"background:linear-gradient(135deg,rgb(207,46,46) 4%,rgb(239,239,239) 4%);padding-top:1.5em;padding-right:1em;padding-bottom:1.5em;padding-left:1em\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-9005304f wp-block-group-is-layout-constrained\">\n<h4 class=\"wp-block-heading has-text-align-center vk_block-margin-0--margin-bottom vk_block-margin-0--margin-top is-style-vk-heading-plain\" id=\"aioseo-contact\" style=\"font-size:32px\">Contact<\/h4>\n\n\n\n<p class=\"has-text-align-center vk_block-margin-0--margin-bottom has-vk-color-primary-vivid-color has-text-color\"><span class=\"text-nowrap\">Contact us 24 hours through the form<\/span><\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-xs--margin-top\"><\/div><\/div>\n\n\n\n<p class=\"has-text-align-center vk_block-margin-0--margin-top vk_block-margin-0--margin-bottom has-small-font-size\" style=\"line-height:1.4\"><\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top vk_block-margin-0--margin-top\"><div class=\"vk_block-margin-sm--margin-top\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-wide vk_block-margin-0--margin-top vk_block-margin-0--margin-bottom\"><a href=\"\/en\/contact\/\" class=\"vk_button_link btn has-background has-vk-color-primary-background-color btn-md\" role=\"button\" aria-pressed=\"true\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">Contact Form<\/span><i class=\"fas fa-arrow-circle-right vk_button_link_after\" aria-hidden=\"true\"><\/i><\/div><\/a><\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-both_ends vk_block-margin-0--margin-bottom has-regular-font-size\" id=\"aioseo-\u304a\u3059\u3059\u3081\u30b5\u30fc\u30d3\u30b9\">Recommended Content<\/h3>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center vk_block-margin-lg--margin-bottom recomend vk_block-margin-xs--margin-top is-layout-flex wp-container-core-columns-is-layout-e18653c4 wp-block-columns-is-layout-flex\" style=\"padding-top:var(--wp--preset--spacing--50);padding-right:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.3333%\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large has-custom-border\"><a href=\"\/en\/acp\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1-1024x576.png\" alt=\"\" class=\"wp-image-3984\" style=\"border-radius:12px\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1-1024x576.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1-300x169.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1-768x432.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1-320x180.png 320w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center vk_block-margin-0--margin-bottom is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h4 class=\"wp-block-heading vk_block-margin-sm--margin-bottom is-style-vk-heading-solid_black has-black-color has-text-color\" id=\"aioseo-\u7a0e\u95a2\u4e8b\u52d9\u7ba1\u7406\u4eba\u30b5\u30fc\u30d3\u30b9-acp\" style=\"font-size:18px\"><a href=\"\/en\/acp\/\" title=\"\">ACP Service (Attorney for Customs Procedures) Import Japan<\/a><\/h4>\n\n\n\n<p class=\"vk_block-margin-sm--margin-top has-black-color has-text-color has-regular-font-size\"><a href=\"https:\/\/skadvisory.jp\/en\/acp\/\" title=\"\">Foreign entity can become Importer of Record (IOR) by appointing an Attorney for Customs Procedures (ACP)<\/a><\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-right is-style-undefined vk_block-margin-0--margin-bottom\"><a href=\"\/en\/acp\/\" style=\"border-radius:5px\" class=\"vk_button_link btn has-background has-vk-color-primary-background-color btn-sm\" role=\"button\" aria-pressed=\"true\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">Learn more<\/span><i class=\"fas fa-arrow-circle-right vk_button_link_after\" aria-hidden=\"true\"><\/i><\/div><\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray has-white-color has-vk-color-primary-vivid-background-color has-text-color has-background\" style=\"font-size:24px\"><span style=\"font-family: arial, helvetica, sans-serif;\">Why choose us?<\/span><\/h2>\n\n\n\n<p class=\"has-regular-font-size\"><strong>We specialize in navigating complex issues at the intersection of customs procedures and taxation\u2014an 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.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list has-regular-font-size\">\n<li class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Customs and International Trade Professionals <\/strong>- Led by our CEO, Mr. Sawada\u2014Certified Customs Specialist and former KPMG professional\u2014SK Advisory provides expert-level support in Customs and international trade.<\/span> Mr. Sawada also serves as an external expert for the World Bank\u2019s B-READY project in the field of customs and international trade.<\/li>\n\n\n\n<li class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><b>Full Compliance with Japanese Customs Law <\/b>- 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.<\/span><\/li>\n\n\n\n<li class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>One-Stop Support for ACP and JCT Tax Representative Services<\/strong> - 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.<\/span><\/li>\n\n\n\n<li class=\"has-regular-font-size\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>Multilingual Communication -<\/strong> Our team communicates fluently in English, Japanese, and Chinese, offering smooth coordination with global clients and authorities in Japan.<\/span><\/li>\n\n\n\n<li class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Support for Regulated Products -<\/strong> Our ACP\/IOR partnership system can manage regulated items, including cosmetics, PSE-products, foodstuffs, and tableware.<\/span><\/li>\n\n\n\n<li class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Trusted by Global Clients <\/strong>- Serving around 100 ACP clients annually, including many Amazon sellers, we\u2019re a certified provider on Amazon SPN (Service Provider Network) under Trade Compliance.<\/span><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/skadvisory.jp\/wp-content\/uploads\/2022\/02\/\u753b\u50cf1-300x62.png\" alt=\"\" class=\"wp-image-2370\"\/><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray has-white-color has-vk-color-primary-vivid-background-color has-text-color has-background\" style=\"font-size:24px\"><span style=\"font-family: arial, helvetica, sans-serif;\">Track Record \u2013 Attorney for Customs Procedures (ACP) Services<\/span><\/h2>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">We have supported import and export operations in Japan for over 200 clients across more than 40 countries.<\/span><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"529\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2024\/01\/clients-list-1024x529.png\" alt=\"\" class=\"wp-image-2637\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2024\/01\/clients-list-1024x529.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2024\/01\/clients-list-300x155.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2024\/01\/clients-list-768x397.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2024\/01\/clients-list-1536x794.png 1536w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2024\/01\/clients-list-2048x1058.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading is-style-vk-heading-background_fill_lightgray has-white-color has-vk-color-primary-vivid-background-color has-text-color has-background\" id=\"sec02\" style=\"font-size:24px\">Examples of International Logistics Partners We Have Worked With<\/h2>\n\n\n\n<p class=\"has-regular-font-size\">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.<\/p>\n\n\n\n<div class=\"wp-block-columns has-regular-font-size is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<ul class=\"wp-block-list\">\n<li class=\"has-regular-font-size\">American Overseas Transport (AOT)<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Apex International<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Brink's<\/li>\n\n\n\n<li class=\"has-regular-font-size\">CEVA Logistics<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Coshipper<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Crane Worldwide Logistics<\/li>\n\n\n\n<li class=\"has-regular-font-size\">DB Schenker<\/li>\n\n\n\n<li class=\"has-regular-font-size\">DGX (Dependable Global Express)<\/li>\n\n\n\n<li class=\"has-regular-font-size\">DHL Express<\/li>\n\n\n\n<li class=\"has-regular-font-size\">DHL Global Forwarding<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Dimerco<\/li>\n\n\n\n<li class=\"has-regular-font-size\">DSV Air &amp; Sea<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Expeditors<\/li>\n\n\n\n<li class=\"has-regular-font-size\">FedEx Express<\/li>\n\n\n\n<li class=\"has-regular-font-size\">FERCAM<\/li>\n\n\n\n<li class=\"has-regular-font-size\">GOTO KAISOTEN Ltd.<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Harumigumi<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Herport<\/li>\n\n\n\n<li class=\"has-regular-font-size\">ICL Logistics<\/li>\n\n\n\n<li class=\"has-regular-font-size\">JAS Forwarding<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Kintetsu Express<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Kokusai Express<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:50%\">\n<ul class=\"wp-block-list\">\n<li class=\"has-regular-font-size\">Kuehne + Nagel<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Mitsubishi Logistics<\/li>\n\n\n\n<li class=\"has-regular-font-size\">MOL Logistics<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Nankai Express<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Nippon Express<\/li>\n\n\n\n<li class=\"has-regular-font-size\">OIA Global<\/li>\n\n\n\n<li class=\"has-regular-font-size\">PGS<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Rhenus Group<\/li>\n\n\n\n<li class=\"has-regular-font-size\">R\u00f6hlig<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Sankyu<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Sanyo Logistics<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Scan Global Logistics<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Seino Schenker<\/li>\n\n\n\n<li class=\"has-regular-font-size\">SEKO Logistics<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Shibusawa Logistics Corporation<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Shin-Ei gumi<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Shiproad<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Sumitomo Warehouse<\/li>\n\n\n\n<li class=\"has-regular-font-size\">UPS<\/li>\n\n\n\n<li class=\"has-regular-font-size\">UPS Supply Chain Solutions<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Yamato Transport<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<p class=\"has-regular-font-size\">...and many other logistics providers in Japan and around the world.<\/p>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-22fcd100 default uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-8a66dabd\">\n<div class=\"wp-block-group is-style-default gd has-background wp-container-content-e29552f7\" style=\"background:linear-gradient(135deg,rgb(207,46,46) 4%,rgb(239,239,239) 4%);padding-top:1.5em;padding-right:1em;padding-bottom:1.5em;padding-left:1em\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-container-core-group-is-layout-9005304f wp-block-group-is-layout-constrained\">\n<h4 class=\"wp-block-heading has-text-align-center vk_block-margin-0--margin-bottom vk_block-margin-0--margin-top is-style-vk-heading-plain\" id=\"aioseo-contact\" style=\"font-size:32px\">Contact<\/h4>\n\n\n\n<p class=\"has-text-align-center vk_block-margin-0--margin-bottom has-vk-color-primary-vivid-color has-text-color\"><span class=\"text-nowrap\">Contact us 24 hours through the form<\/span><\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top\"><div class=\"vk_block-margin-xs--margin-top\"><\/div><\/div>\n\n\n\n<p class=\"has-text-align-center vk_block-margin-0--margin-top vk_block-margin-0--margin-bottom has-small-font-size\" style=\"line-height:1.4\"><\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-spacer vk_spacer vk_spacer-type-margin-top vk_block-margin-0--margin-top\"><div class=\"vk_block-margin-sm--margin-top\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-wide vk_block-margin-0--margin-top vk_block-margin-0--margin-bottom\"><a href=\"\/en\/contact\/\" class=\"vk_button_link btn has-background has-vk-color-primary-background-color btn-md\" role=\"button\" aria-pressed=\"true\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">Contact Form<\/span><i class=\"fas fa-arrow-circle-right vk_button_link_after\" aria-hidden=\"true\"><\/i><\/div><\/a><\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading is-style-vk-heading-both_ends vk_block-margin-0--margin-bottom has-regular-font-size\" id=\"aioseo-\u304a\u3059\u3059\u3081\u30b5\u30fc\u30d3\u30b9\">Recommended Content<\/h3>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center vk_block-margin-lg--margin-bottom recomend vk_block-margin-xs--margin-top is-layout-flex wp-container-core-columns-is-layout-e18653c4 wp-block-columns-is-layout-flex\" style=\"padding-top:var(--wp--preset--spacing--50);padding-right:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.3333%\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large has-custom-border\"><a href=\"\/en\/acp\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1-1024x576.png\" alt=\"\" class=\"wp-image-3984\" style=\"border-radius:12px\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1-1024x576.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1-300x169.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1-768x432.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1-320x180.png 320w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center vk_block-margin-0--margin-bottom is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<h4 class=\"wp-block-heading vk_block-margin-sm--margin-bottom is-style-vk-heading-solid_black has-black-color has-text-color\" id=\"aioseo-\u7a0e\u95a2\u4e8b\u52d9\u7ba1\u7406\u4eba\u30b5\u30fc\u30d3\u30b9-acp\" style=\"font-size:18px\"><a href=\"\/en\/acp\/\" title=\"\">ACP Service (Attorney for Customs Procedures) Import Japan<\/a><\/h4>\n\n\n\n<p class=\"vk_block-margin-sm--margin-top has-black-color has-text-color has-regular-font-size\"><a href=\"https:\/\/skadvisory.jp\/en\/acp\/\" title=\"\">Foreign entity can become Importer of Record (IOR) by appointing an Attorney for Customs Procedures (ACP)<\/a><\/p>\n\n\n\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-right is-style-undefined vk_block-margin-0--margin-bottom\"><a href=\"\/en\/acp\/\" style=\"border-radius:5px\" class=\"vk_button_link btn has-background has-vk-color-primary-background-color btn-sm\" role=\"button\" aria-pressed=\"true\" rel=\"noopener\"><div class=\"vk_button_link_caption\"><span class=\"vk_button_link_txt\">Learn more<\/span><i class=\"fas fa-arrow-circle-right vk_button_link_after\" aria-hidden=\"true\"><\/i><\/div><\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>On this page, SK Advisory provides useful guidance for companies utilizing the Attorney for Customs Procedures (ACP) system, including important considerations and practical tips. Contact Contact us 24 hours through the form Recommended Content ACP Service (Attorney for Customs Procedures) Import Japan Foreign entity can become Importer of Record (IOR) by appointing an Attorney for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":669,"parent":167,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"vkexunit_cta_each_option":"","footnotes":""},"class_list":["post-260","page","type-page","status-publish","has-post-thumbnail","hentry"],"aioseo_notices":[],"uagb_featured_image_src":{"full":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/Eng-ACP.png",4491,2475,false],"thumbnail":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/Eng-ACP-150x150.png",150,150,true],"medium":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/Eng-ACP-300x165.png",300,165,true],"medium_large":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/Eng-ACP-768x423.png",768,423,true],"large":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/Eng-ACP-1024x564.png",1024,564,true],"1536x1536":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/Eng-ACP-1536x846.png",1536,846,true],"2048x2048":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/Eng-ACP-2048x1129.png",2048,1129,true],"post-thumbnail":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/Eng-ACP-320x180.png",320,180,true]},"uagb_author_info":{"display_name":"SK ADVISORY INC","author_link":"https:\/\/skadvisory.jp\/en\/author\/sawada880\/"},"uagb_comment_info":0,"uagb_excerpt":"On this page, SK Advisory provides useful guidance for companies utilizing the Attorney for Customs Procedures (ACP) system, including important considerations and practical tips. Contact Contact us 24 hours through the form Recommended Content ACP Service (Attorney for Customs Procedures) Import Japan Foreign entity can become Importer of Record (IOR) by appointing an Attorney for&hellip;","_links":{"self":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/pages\/260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/comments?post=260"}],"version-history":[{"count":93,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/pages\/260\/revisions"}],"predecessor-version":[{"id":6362,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/pages\/260\/revisions\/6362"}],"up":[{"embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/pages\/167"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/media\/669"}],"wp:attachment":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/media?parent=260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}