{"id":1703,"date":"2023-06-11T01:39:26","date_gmt":"2023-06-10T16:39:26","guid":{"rendered":"https:\/\/skadvisory.jp\/en\/?p=1703"},"modified":"2026-03-17T21:56:16","modified_gmt":"2026-03-17T12:56:16","slug":"pre-and-post-company-establishment","status":"publish","type":"post","link":"https:\/\/skadvisory.jp\/en\/pre-and-post-company-establishment\/","title":{"rendered":"Streamlining Import Operations in Japan: Pre and Post-Company Establishment"},"content":{"rendered":"\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">At our company, we provide Attorney for Customs Procedure (ACP) services to numerous foreign corporations (without a presence in Japan) to enable our clients to become importers in Japan. As sales operations in Japan gain momentum, there has been an increase in client companies considering establishing a company in Japan. In this article, we would like to discuss the key points of import operations in Japan before and after company establishment. &nbsp;<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">Before Company Establishment:<\/span><\/h3>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Before establishing a company, foreign corporations can become importers in Japan and engage in importation and sales by utilizing Attorney for Customs Procedure (ACP). If there is a certain sales scale, it is necessary to appoint the Tax Representative for Japan Consumption Tax (JCT).<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Considering the cost aspect, establishing a company in Japan entails significant expenses such as incorporation costs, real estate expenses, employee salaries for personnel working in the Japanese entity, and taxes (corporate tax, consumption tax), among others. In comparison, using the services of Attorney for Customs Procedure (ACP) and a Tax Representative for JCT significantly reduces operational costs.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thus, utilizing Attorney for Customs Procedure (ACP) and a Tax Representative for JCT offers cost advantages compared to establishing a company. &nbsp;<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">Import Support Before Company Establishment (With our ACP Service): <\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list has-regular-font-size\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Importer: Foreign Corporation<\/span><\/li>\n\n\n\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Attorney for Customs Procedure (ACP): SK Advisory Inc.<\/span><\/li>\n\n\n\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Preparation of Import Documents, Coordination with Japan Customs and Customs Brokers: SK Advisory Inc.<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">After Company Establishment:<\/span><\/h3>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">After easily starting the business by Attorney for Customs Procedure (ACP), foreign companies may start considering the establishment of a company in order for marketing\/sales\/customer care, etc. Once a company is established in Japan, the Japanese entity can become the importer, therefore the Attorney for Customs Procedure (ACP) is no longer necessary. However, to smoothly conduct import operations, it is important to either employ personnel with expertise in customs within the company or outsource to third-party customs professionals. This is because compliance with customs laws and tariff rate laws required during imports is challenging without specialists in the field. <\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Especially in cases of related parties transactions for imports (sales from foreign parent company to Japanese subsidiary) or when foreign parent companies transfer assets without sales and import them, it is necessary to determine and manage customs valuation in accordance with the law.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">At our company, we continue to support clients even after they have established a Japanese entity as third-party customs professionals. This allows client companies to transition to the company establishment phase with peace of mind. &nbsp;<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">Import Support After Company Establishment (Import Operations Professional Support): <\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list has-regular-font-size\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Importer: Established Japanese entity <\/span><\/li>\n\n\n\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Preparation of Import Documents, Coordination with Japan Customs and Customs Brokers: SK Advisory Inc.<\/span><\/li>\n<\/ul>\n\n\n\n<p>&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/skadvisory.jp\/en\/contact-us\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"228\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png\" alt=\"\" class=\"wp-image-1904\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-300x67.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-768x171.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1536x342.png 1536w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-2048x456.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p>&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/skadvisory.jp\/en\/acp\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"990\" height=\"314\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png\" alt=\"\" class=\"wp-image-2270\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png 990w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-300x95.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-768x244.png 768w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><\/a><\/figure>\n<\/div>\n\n\n<div style=\"height:50px\" 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<p>&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">Why choose us?<\/span><\/h3>\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:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/skadvisory.jp\/en\/contact-us\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"228\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png\" alt=\"\" class=\"wp-image-1904\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-300x67.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-768x171.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1536x342.png 1536w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-2048x456.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><\/span><\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">Track Record \u2013 Attorney for Customs Procedures (ACP) Services<\/span><\/h3>\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:50px\" 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<p><\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/skadvisory.jp\/en\/contact-us\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"228\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png\" alt=\"\" class=\"wp-image-1904\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-300x67.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-768x171.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1536x342.png 1536w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-2048x456.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/skadvisory.jp\/en\/acp\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"990\" height=\"314\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png\" alt=\"\" class=\"wp-image-2270\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png 990w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-300x95.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-768x244.png 768w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><\/a><\/figure>\n<\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">Japanese Customs System Reform: Clarification of Importer Definitions<\/span><\/h3>\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<h4 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><\/h4>\n\n\n\n<h5 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><\/h5>\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<h5 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><\/h5>\n\n\n\n<ul class=\"wp-block-list has-regular-font-size\">\n<li><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<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/skadvisory.jp\/en\/acp\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"990\" height=\"314\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png\" alt=\"\" class=\"wp-image-2270\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png 990w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-300x95.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-768x244.png 768w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><\/span><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><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><\/h3>\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><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<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Three Steps to Initiate Shipments Under the ACP Program:<\/span><\/h4>\n\n\n\n<ol class=\"wp-block-list has-regular-font-size\">\n<li><p><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><\/p><\/li>\n\n\n\n<li><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"><strong>Commencing the Registration of ACP (Attorney for Customs Procedures) to Japan Customs<\/strong>: This process is generally completed in about two weeks.<\/span><\/p><\/li>\n\n\n\n<li><p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><span style=\"font-size: 12pt;\">Initiation of First Shipment, Import\/Export<\/span><\/strong><\/span><\/p><\/li>\n<\/ol>\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:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/skadvisory.jp\/en\/acp\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"990\" height=\"314\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png\" alt=\"\" class=\"wp-image-2270\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png 990w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-300x95.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-768x244.png 768w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><\/a><\/figure>\n<\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/skadvisory.jp\/en\/contact-us\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"228\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png\" alt=\"\" class=\"wp-image-1904\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-300x67.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-768x171.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1536x342.png 1536w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-2048x456.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">Japan Qualified Invoice System and Compliance JCT (Japan Consumption Tax)<\/span><\/h3>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Recently, many companies have been registering as Qualified Invoice Issuers for Japanese Consumption Tax (JCT) due to the new invoice system introduced in October 2023. This new system is similar to the EU's VAT invoice system.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-size: 12pt; font-family: arial, helvetica, sans-serif;\">After October 2023, your Japanese customer can\u2019t claim input JCT tax credits unless the sellers(suppliers) issue a qualified invoice that is written a JCT number. To issue a qualified invoice, sellers(suppliers) need to be a taxable entity and get a JCT number.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Before October 2023:<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Any customer (Company-B) who paid for goods or services could deduct input JCT regardless of whether the seller (Company-A) was registered for JCT. There was no requirement to verify the tax status of the seller.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">After October 2023:<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Any customer (Company-B) can only deduct input JCT if Company-A, the seller, is registered and can provide a qualified invoice with a JCT registration number. If Company-A cannot issue such an invoice, Company-B may choose not to continue purchases from them.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">If Company-A sells only to consumers and not businesses, it may not need to issue qualified invoices since consumers typically do not claim JCT tax returns.<\/span><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"493\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture2-1-1024x493.png\" alt=\"\" class=\"wp-image-1838\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture2-1-1024x493.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture2-1-300x144.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture2-1-768x370.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture2-1-1536x739.png 1536w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture2-1-2048x986.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">Once Company-A obtains a JCT invoice registration number, it becomes a taxable entity required to file JCT returns regularly.<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">For non-resident entities (Company-A) importing and selling in Japan, the standard procedure involves three steps:<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list has-regular-font-size\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Pay import JCT to customs: 10% of the import customs value.<\/span><\/li>\n\n\n\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Collect JCT from customers in Japan: 10% of the sales price.<\/span><\/li>\n\n\n\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">File a JCT tax return and pay the net JCT to the tax office.<\/span><\/li>\n<\/ol>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif; color: #ff0000;\">If Company-A paid the import JCT as the importer using an Attorney for Customs Procedures (ACP), they need only pay the net amount of sales JCT minus import JCT.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif; color: #ff0000;\">If Company-A paid the import JCT but was not the importer, they must pay all the collected sales JCT without deducting the import JCT.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif; color: #ff0000;\">Therefore, using an ACP to act as the Importer of Record (IOR) is crucial for managing JCT deductions and refunds. If another company acts as the IOR, you cannot deduct the import JCT, resulting in significant costs.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif; color: #ff0000;\">We strongly recommend using our ACP services to ensure you can act as IOR, optimizing your JCT handling. Our team has extensive experience helping clients become importers and successfully manage their JCT responsibilities. You can rely on our expertise to navigate these complexities.<\/span><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"437\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture6-1-1024x437.png\" alt=\"\" class=\"wp-image-1843\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture6-1-1024x437.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture6-1-300x128.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture6-1-768x327.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture6-1-1536x655.png 1536w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/07\/Picture6-1-2048x873.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/skadvisory.jp\/en\/acp\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"990\" height=\"314\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png\" alt=\"\" class=\"wp-image-2270\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png 990w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-300x95.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-768x244.png 768w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><\/a><\/figure>\n<\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/skadvisory.jp\/en\/contact-us\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"228\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png\" alt=\"\" class=\"wp-image-1904\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-300x67.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-768x171.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1536x342.png 1536w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-2048x456.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">FAQ for ACP (Attorney for Customs Procedures)<\/span><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">What is the role of ACP (SK Advisory)?<\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list has-regular-font-size\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Representation:<\/strong> ACP (SK Advisory) represents the foreign importer and liaises with Japan Customs and the Forwarding Company\/Customs Broker.<\/span><\/li>\n\n\n\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Documentation and Compliance:<\/strong> ACP assists in preparing essential import documents (e.g., Invoices) in compliance with Japan Customs Law and formally requests the Customs Broker to proceed with customs clearance.<\/span><\/li>\n\n\n\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Expert Consultation and Troubleshooting:<\/strong> We are a team of legal experts in Customs Laws, providing direct consultations with Japan Customs to ensure compliance and address issues, including troubleshooting unique challenges in non-resident imports.<\/span><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">How long does it take to obtain ACP registration?<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">It will take approximately 2 weeks until getting an approval from Japan Customs Office.<\/span><br><span style=\"font-family: arial, helvetica, sans-serif;\">The breakdown of the task is as follows.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list has-regular-font-size\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Prepare the necessary documentation between us<\/span><\/li>\n\n\n\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Start pre-consultation with Japan Customs Office and proceed initial review<\/span><\/li>\n\n\n\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Submit paper-based set of application documents to Japan Customs Office for final review<\/span><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">What kind of documents to be necessary for ACP application?<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Not limited, but for instance - Power of Attorney, Company Registry, The calculation method of Customs Valuation, Catalog of the import goods, business\/logistic flow<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">ACP can handle all kinds of goods?<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">While many ACP service providers do not handle the regulated items, our ability to handle those regulated items has become a competitive advantage of our company. We can support the regulated items including cosmetics, PSE-regulated products, foodstuffs, and tableware.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">Which regions in Japan are we covering?<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Any region in Japan, we can handle.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span style=\"font-family: arial, helvetica, sans-serif;\">What is difference between ACP and IOR?<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">ACP is not the Importer. ACP enables non-resident entities to become IOR (Importer of Record). <\/span><\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/skadvisory.jp\/en\/contact-us\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"228\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png\" alt=\"\" class=\"wp-image-1904\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1024x228.png 1024w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-300x67.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-768x171.png 768w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-1536x342.png 1536w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/09\/Picture3-2048x456.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><a href=\"https:\/\/skadvisory.jp\/en\/acp\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"990\" height=\"314\" src=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png\" alt=\"\" class=\"wp-image-2270\" srcset=\"https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24.png 990w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-300x95.png 300w, https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/10\/Picture24-768x244.png 768w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><\/span><\/p>\n\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><\/span><\/p>\n\n\n\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>At our company, we provide Attorney for Customs Procedure (ACP) services to numerous foreign corporations (without a presence in Japan) to enable our clients to become importers in Japan. As sales operations in Japan gain momentum, there has been an increase in client companies considering establishing a company in Japan. In this article, we would [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1704,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","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":""},"categories":[4],"tags":[],"class_list":["post-1703","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-acp"],"aioseo_notices":[],"uagb_featured_image_src":{"full":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/06\/fig-10-06-2023_16-26-24.jpg",500,300,false],"thumbnail":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/06\/fig-10-06-2023_16-26-24-150x150.jpg",150,150,true],"medium":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/06\/fig-10-06-2023_16-26-24-300x180.jpg",300,180,true],"medium_large":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/06\/fig-10-06-2023_16-26-24.jpg",500,300,false],"large":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/06\/fig-10-06-2023_16-26-24.jpg",500,300,false],"1536x1536":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/06\/fig-10-06-2023_16-26-24.jpg",500,300,false],"2048x2048":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/06\/fig-10-06-2023_16-26-24.jpg",500,300,false],"post-thumbnail":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2023\/06\/fig-10-06-2023_16-26-24-320x180.jpg",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":"At our company, we provide Attorney for Customs Procedure (ACP) services to numerous foreign corporations (without a presence in Japan) to enable our clients to become importers in Japan. As sales operations in Japan gain momentum, there has been an increase in client companies considering establishing a company in Japan. In this article, we would&hellip;","_links":{"self":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/posts\/1703","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/types\/post"}],"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=1703"}],"version-history":[{"count":42,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/posts\/1703\/revisions"}],"predecessor-version":[{"id":6535,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/posts\/1703\/revisions\/6535"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/media\/1704"}],"wp:attachment":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/media?parent=1703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/categories?post=1703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/tags?post=1703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}