{"id":770,"date":"2021-11-27T20:43:37","date_gmt":"2021-11-27T11:43:37","guid":{"rendered":"https:\/\/skadvisory.jp\/en\/?page_id=770"},"modified":"2026-03-17T21:35:43","modified_gmt":"2026-03-17T12:35:43","slug":"q6-the-fall-back-method-for-customs-valuation","status":"publish","type":"page","link":"https:\/\/skadvisory.jp\/en\/customs-valuation-qa\/q6-the-fall-back-method-for-customs-valuation\/","title":{"rendered":"Q6: Fall-Back Method for Customs Valuation in Japan"},"content":{"rendered":"\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;\">Question 6: What is the Fall-back Method?<\/span><\/h2>\n\n\n\n<p class=\"has-regular-font-size\">The Fall-back Method for customs valuation in Japan allows for a flexible determination of the import value when the conditions for the standard valuation methods are not met. SK Advisory conducts consultations with Japan Customs to determine the appropriate calculation method for the import value.<\/p>\n\n\n\n<p class=\"has-regular-font-size\">The Fall-back Method is stipulated under Article 1-12 of the Cabinet Order for Enforcement of the Customs Tariff Act of Japan, and the following two specific approaches are provided:<\/p>\n\n\n\n<p class=\"has-regular-font-size\">a) A price calculated by making reasonable adjustments to the methods prescribed in Articles 4 to 4-3 (Paragraph 1, Article 1-12 of the Cabinet Order for Enforcement of the Customs Tariff Act)<\/p>\n\n\n\n<p class=\"has-regular-font-size\">b) Where (a) is not applicable, a price calculated based on a method determined by the Director-General of Customs, in accordance with Article VII of the General Agreement on Tariffs and Trade 1994 and the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (WTO Valuation Agreement) (Paragraph 2, Article 1-12 of the Cabinet Order for Enforcement of the Customs Tariff Act)<\/p>\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;\">What is a \u201creasonable adjustment\u201d ?<\/span><\/h2>\n\n\n\n<p class=\"has-regular-font-size\">Where the basic conditions for applying the primary method, the Identical or Similar Goods Value Method, the Deductive Value Method, or the Computed Value Method are not satisfied, the customs value shall be determined by making reasonable adjustments to those conditions.<\/p>\n\n\n\n<p class=\"has-regular-font-size\">The sequential order of Articles 4 to 4-3 shall still be respected in determining the customs value.<br>For example, if a domestic sale was made 120 days after the import declaration\u2014rather than within the standard 90-day period\u2014and no other appropriate domestic selling price is available, the domestic selling price at 120 days may be used to calculate the customs value.<\/p>\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;\">Q&amp;A for Customs Valuation<\/span><\/h2>\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-29fe37e6\"><a target=\"_blank\" aria-label=\"Q1 - Primary Method of Customs Valuation\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/q1-calculation-methods-of-customs-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\">Q1 - Primary Method of Customs Valuation<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-101855e9\"><a target=\"_blank\" aria-label=\"Q2 - &quot;Import Transaction&quot; in Customs Valuation\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/q2-import-transaction-in-customs-valuation\/\"> <\/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\">Q2 - \"Import Transaction\" in Customs Valuation<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-21e5b8ff\"><a target=\"_blank\" aria-label=\"Q3 - Identical or Similar Goods Value Method for Customs Valuation\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/q3-the-identical-or-similar-goods-value-method-for-customs-valuation\/\"> <\/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\">Q3 - Identical or Similar Goods Value Method for Customs Valuation<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-280a8a67\"><a target=\"_blank\" aria-label=\"Q4 - Deductive Value Method for Customs Valuation\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/q4-the-deductive-value-method-for-customs-valuation\/\"> <\/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\">Q4 - Deductive Value Method for Customs Valuation<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-0588a825\"><a target=\"_blank\" aria-label=\"Q5 - Computed Value Method for Customs Valuation\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/q5-the-computed-value-method-for-customs-valuation\/\"> <\/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\">Q5 - Computed Value Method for Customs Valuation<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-f460e830\"><a target=\"_blank\" aria-label=\"Q6 - Fall-Back Method for Customs Valuation\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/q6-the-fall-back-method-for-customs-valuation\/\"> <\/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\">Q6 - Fall-Back Method for Customs Valuation<\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-icon-list-child uagb-block-a2629098\"><a target=\"_blank\" aria-label=\"Q7 - Customs Valuation Method for E-Commerce Goods\" rel=\"noopener noreferrer\" href=\"https:\/\/skadvisory.jp\/en\/q-customs-valuation-method-for-e-commerce-goods\/\"> <\/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\">Q7 - Customs Valuation Method for E-Commerce Goods<\/span><\/div>\n<\/div><\/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\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1024x576.png\" alt=\"\" class=\"wp-image-3889\" style=\"border-radius:12px\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1024x576.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-300x169.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-768x432.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-320x180.png 320w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/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<div class=\"wp-block-uagb-container uagb-block-2ae3bfa3 default uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-9db26207\">\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<p class=\"has-small-font-size\">Reference: Customs Tariff Law, Japan Customs<\/p>\n\n\n\n<ul class=\"wp-block-list has-regular-font-size\">\n<li><a href=\"https:\/\/www.customs.go.jp\/english\/summary\/value.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">Japan Customs: Customs Val<\/a><a href=\"https:\/\/www.customs.go.jp\/english\/summary\/value.htm\">uation System<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.customs.go.jp\/english\/summary\/value_details.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">Japan Customs: Details of Japan Customs Valuation System<\/a><\/li>\n<\/ul>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:50px\" 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;\">Why choose us?<\/span><\/h2>\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>- Our CEO, Mr. Sawada, is a Certified Customs Specialist in Japan. With years of experience providing services in the Trade &amp; Customs field, his leadership at KPMG and the establishment of his own company, SK Advisory, ensures our commitment to excellence and high-quality service.<\/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 Adherence to Japanese Customs Law <\/b>- Our top priority is to maintain full compliance with Japanese Customs Law and safely import \/ export our clients' goods into \/ from Japan. We meticulously manage all import compliance aspects, including Japan Importer of Record (IOR) matter, HS code classification and the correct Customs Valuation of goods entering Japan. We support to complete all the necessary shipping documents, such as Invoice, Packing List and BL, on behald of non-resident \/ foreign Japan IOR.<\/span><\/li>\n\n\n\n<li class=\"has-regular-font-size\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\"><strong>Communication in English, Chinese, and Japanese -<\/strong> Our team, with extensive international experience, excels in communication in English, including facilitating English-language meetings, and has earned considerable trust from clients. We also have staff capable of communicating in Chinese, making us equipped to handle Chinese-language support as well. Naturally, as a Japan-based team, we're totally fluent in Japanese, ensuring seamless communication across these three key languages.<\/span><\/li>\n\n\n\n<li class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Reputable and Reliable Partner <\/strong>-The growing demand for our Attorney for Customs Procedures (ACP) services is testament to our quality. We proudly serve clients globally, registering over 100 ACP customers annually. Our consistent track record underscores our reliability and credibility.&nbsp;<\/span><\/li>\n\n\n\n<li class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Handling 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>Recognized ACP Service Provider on Amazon SPN (Service Provider Network)<\/strong> - We are a certified ACP service provider within Amazon's Service Provider Network (SPN), listed under the Trade Compliance category. Many international Amazon Sellers have successfully become Japan Importers of Record (IOR) through our ACP services.<\/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<p><\/p>\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 style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-74ea95ec default uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-59861fd1\">\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\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1024x576.png\" alt=\"\" class=\"wp-image-3889\" style=\"border-radius:12px\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1024x576.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-300x169.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-768x432.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-320x180.png 320w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/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;\">Japanese Customs System Reform: Clarification of Importer Definitions<\/span><\/h2>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Starting October 1, 2023, Japanese Customs has instituted a pivotal reform aimed at addressing the issue of foreign sellers improperly designating third parties (such as forwarders or customs agents) as importers.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">This revision necessitates foreign corporations to utilize an Attorney for Customs Procedures (ACP) to assume the role of Importer of Record (IOR) directly in many cases. The practice of merely nominally appointing another entity as the importer is no longer feasible.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Notably, foreign corporations that act as importers themselves, through the engagement of ACP, are eligible for Japan Consumption Tax (JCT) benefits. (link: <span style=\"text-decoration: underline; color: #333399;\"><a style=\"color: #333399; text-decoration: underline;\" href=\"https:\/\/skadvisory.jp\/en\/acps-viewpoints-2-consumption-tax\/\" target=\"_blank\" rel=\"noopener\">Consumption Tax Treatment and Benefits of Using ACP<\/a><\/span>).<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">As a dedicated ACP firm, we ensure compliance with the law to facilitate correct import procedures, allowing you to trust us with your importation requirements confidently. We are eager to engage in further discussions with you.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-left is-style-vk-heading-background_fill_lightgray has-cyan-bluish-gray-background-color has-background\" style=\"font-size:18px\"><strong><span style=\"font-family: arial, helvetica, sans-serif;\">Revisions Effective October 1, 2023:<\/span><\/strong><\/h3>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-solid_bottomborder_black has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Definition of the Importer<\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Regarding a cargo imported under import transaction, an importer is equivalent to \u201ca person who imports a cargo\u201d defined in Article 6-1 (1), General Notification of the Customs Act. \u2026.. This means, the Consignee, etc., in the case of imports conducted through normal transactions between an overseas seller and a Japanese buyer<\/span><\/li>\n\n\n\n<li class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">In the cases other than above, <strong><span data-color=\"#abb8c3\" style=\"background: linear-gradient(transparent 60%,rgba(171, 184, 195, 0.7) 0);\" class=\"vk_highlighter\">an importer is a Person Having the Right of Disposal of the import cargo at the time of import declaration<\/span><\/strong>. If there is another person who acts on the purpose of the import*, that person is also included:<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"has-regular-font-size\">\u3000In case of a cargo imported:<br><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-family: arial, helvetica, sans-serif;\">&nbsp; &nbsp; &nbsp;<\/span><\/span>- under lease contracts, a person who rents and uses the cargo.<\/span><br><span style=\"font-family: arial, helvetica, sans-serif;\">&nbsp; &nbsp; &nbsp;- for consignment sales, a person who sells the cargo in the name of himself\/herself (consignee) by accepting the commission.<\/span><br><span style=\"font-family: arial, helvetica, sans-serif;\">&nbsp; &nbsp; &nbsp;- for processing or repairing, a person who processes or repairs the cargo.<\/span><br><span style=\"font-family: arial, helvetica, sans-serif;\">&nbsp; &nbsp; &nbsp;- for disposal, a person who disposes the cargo.<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-small-font-size\">Importer Defined as the \u201cPerson Having the Right of Disposal\u201d <\/p>\n\n\n\n<p class=\"has-small-font-size\">One of the most notable aspects of the amendment is the clarification that the \u201cperson having the right of disposal\u201d is regarded as the importer under Japan Customs law. The term \u201cright of disposal\u201d is similar to ownership, but not identical. Although there is no explicit definition in the customs-related legislation, according to Japan Customs, it refers to the authority to decide how the goods will be handled after being released into Japan\u2014for example, whether to sell the goods or to enter into a sales contract.<\/p>\n<\/blockquote>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-solid_bottomborder_black has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">For additional information, please refer to the following resources:<\/span><\/h4>\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;\">Japan Customs:<span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.customs.go.jp\/shiryo\/leaflet_jimukanrinin_e.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #333399; text-decoration: underline;\"> Leaflet(English)<\/span>&nbsp;<\/a><\/span> <span style=\"text-decoration: underline;\"><span style=\"color: #333399; text-decoration: underline;\"><a style=\"color: #333399; text-decoration: underline;\" href=\"https:\/\/www.customs.go.jp\/shiryo\/20230707.htm\" target=\"_blank\" rel=\"noopener\">Revision of Import Declaration Items and Attorney for Customs Procedure (ACP) System<\/a><\/span><\/span><\/span><\/li>\n\n\n\n<li class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">English: <span style=\"text-decoration: underline; color: #333399;\"><a style=\"color: #333399; text-decoration: underline;\" href=\"https:\/\/skadvisory.jp\/en\/announcement-from-japan-customs-directive-to-use-acp-attorney-for-customs-procedure\/\" target=\"_blank\" rel=\"noopener\">Announcement from Japan Customs | Mandatory to Use ACP in Many Cases \u2013 Attorney for Customs Procedure&nbsp;<\/a><\/span><\/span><\/li>\n<\/ul>\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;\">Our ACP Service: The Best Solution for the Japan Importer of Record (IOR) and Exporter of Record (EOR)<\/span><\/h2>\n\n\n\n<p class=\"has-regular-font-size\">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.<\/p>\n\n\n\n<p class=\"has-regular-font-size\">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.<\/p>\n\n\n\n<h4 class=\"wp-block-heading is-style-vk-heading-solid_bottomborder_black\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-size: 12pt;\">Scope of Work \u2013 How We Can Assist<\/span><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list has-regular-font-size\">\n<li>Preparation and filing of all required documents for ACP registration with Japan Customs.<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Coordination and communication with relevant stakeholders, including Japan Customs, logistics providers, and customs brokers to ensure the smooth and compliant import and export procedures.<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Preparation and review of import documentation, including commercial invoices and shipping documents.<br><sub><sup><span data-fontsize=\"12px\" style=\"font-size: 12px;\" class=\"vk_inline-font-size\">*Proper customs clearance requires accurate identification and statement of the shipper, consignee \/ Exporter of Record (EOR), and Importer of Record (IOR) on B\/L, AWB, and Commercial Invoice. We provide practical guidance on correct documentation practices. We also advise on customs valuation (import declaration value) and its supporting documentation, HS classification, and country of origin to ensure compliance with Japanese customs requirements.<\/span><\/sup><\/sub><\/li>\n\n\n\n<li class=\"has-regular-font-size\">Advisory on customs valuation (import declaration value), HS codes, duty rates, and origin (including advance rulings).<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Import compliance support for regulated products, including Domestic Administrator (sometimes referred to as \u201cDomestic Representative\u201d) Services under the Product Safety Acts (PSE\/PSC) and food-related products regulated under the Food Sanitation Act.<\/li>\n\n\n\n<li class=\"has-regular-font-size\">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).<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Maintenance and retention of records required under the Japan Customs Law.<\/li>\n\n\n\n<li class=\"has-regular-font-size\">Provision of professional trade and customs advisory services to address and resolve issues that may arise during import or export operations.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size\"><span style=\"font-family: arial, helvetica, sans-serif; color: #808080; font-size: 10pt;\">**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.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-left is-style-vk-heading-background_fill_lightgray has-cyan-bluish-gray-background-color has-background\" style=\"font-size:18px\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Three Steps to Initiate Shipments Under the ACP Program: :<\/span><\/h3>\n\n\n\n<ol class=\"wp-block-list has-regular-font-size\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><span style=\"font-size: 12pt;\">Quotation Review to Contract Conclusion: <\/span><\/strong><span style=\"font-size: 12pt;\">Upon receiving your contact details, we will promptly provide a quotation for your review.<\/span><\/span><\/li>\n\n\n\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Commencing the Registration of ACP (Attorney for Customs Procedure) to Japan Customs<\/strong>: This process is generally completed in about two weeks.<\/span><\/li>\n\n\n\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><span style=\"font-size: 12pt;\">Initiation of First Shipment, Import\/Export<\/span><\/strong><\/span><\/li>\n<\/ol>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"540\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/12\/ACP-Diagram1-1024x540.png\" alt=\"\" class=\"wp-image-5877\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/12\/ACP-Diagram1-1024x540.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/12\/ACP-Diagram1-300x158.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/12\/ACP-Diagram1-768x405.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/12\/ACP-Diagram1-1536x810.png 1536w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/12\/ACP-Diagram1-2048x1080.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<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\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1024x576.png\" alt=\"\" class=\"wp-image-3889\" style=\"border-radius:12px\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-1024x576.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-300x169.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-768x432.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3-320x180.png 320w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/10\/Picture3.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/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<div class=\"wp-block-uagb-container uagb-block-334dd70e default uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-5d7957cc\">\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<p><span style=\"font-family: arial, helvetica, sans-serif;\"><\/span><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns noabs 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:20%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:60%\">\n<div class=\"wp-block-vk-blocks-button vk_button vk_button-color-custom vk_button-align-wide vk_block-margin-lg--margin-bottom\"><a href=\"https:\/\/skadvisory.jp\/en\/customs-valuation-qa\/\" 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\">Customs Valuation QA<\/span><i class=\"fas fa-arrow-circle-right vk_button_link_after\" aria-hidden=\"true\"><\/i><\/div><\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Question 6: What is the Fall-back Method? The Fall-back Method for customs valuation in Japan allows for a flexible determination of the import value when the conditions for the standard valuation methods are not met. SK Advisory conducts consultations with Japan Customs to determine the appropriate calculation method for the import value. The Fall-back Method [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":719,"parent":718,"menu_order":6,"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-770","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\/\u753b\u50cf1-1.png",4547,2483,false],"thumbnail":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/\u753b\u50cf1-1-150x150.png",150,150,true],"medium":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/\u753b\u50cf1-1-300x164.png",300,164,true],"medium_large":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/\u753b\u50cf1-1-768x419.png",768,419,true],"large":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/\u753b\u50cf1-1-1024x559.png",1024,559,true],"1536x1536":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/\u753b\u50cf1-1-1536x839.png",1536,839,true],"2048x2048":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/\u753b\u50cf1-1-2048x1118.png",2048,1118,true],"post-thumbnail":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2021\/11\/\u753b\u50cf1-1-320x180.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":"Question 6: What is the Fall-back Method? The Fall-back Method for customs valuation in Japan allows for a flexible determination of the import value when the conditions for the standard valuation methods are not met. SK Advisory conducts consultations with Japan Customs to determine the appropriate calculation method for the import value. The Fall-back Method&hellip;","_links":{"self":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/pages\/770","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=770"}],"version-history":[{"count":41,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/pages\/770\/revisions"}],"predecessor-version":[{"id":6498,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/pages\/770\/revisions\/6498"}],"up":[{"embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/pages\/718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/media\/719"}],"wp:attachment":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/media?parent=770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}