{"id":3462,"date":"2025-04-03T19:37:00","date_gmt":"2025-04-03T10:37:00","guid":{"rendered":"https:\/\/skadvisory.jp\/en\/?p=3462"},"modified":"2025-12-29T20:33:45","modified_gmt":"2025-12-29T11:33:45","slug":"key_challenges_import_export_japan","status":"publish","type":"post","link":"https:\/\/skadvisory.jp\/en\/key_challenges_import_export_japan\/","title":{"rendered":"What Foreign Companies Should Know About Japan Import\/Export and ACP &#038; JCT Solutions"},"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;\">Introduction - <span style=\"font-size: 12pt;\">How to Import and Export in Japan Without a Local Entity<\/span><\/span><\/h2>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">At SK Advisory, we have supported numerous foreign companies\u2014especially those without a physical presence in Japan\u2014in navigating the complexities of importing into and exporting from Japan. Based on our experience, this article outlines the main challenges foreign entities face and how our services as <em data-start=\"559\" data-end=\"598\">Attorney for Customs Procedures (ACP)<\/em> and <em data-start=\"603\" data-end=\"627\">JCT (Japan Consumption Tax) Representative<\/em> offer practical solutions. These solutions enable foreign companies (non-residents) without a local entity to successfully import into and export from Japan.<\/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\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">1. Absence of Local Importer or Exporter in Japan<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Under Japanese Customs Law, foreign entities without a registered address in Japan are not allowed to act as the Importer of Record (IOR) or Exporter of Record (EOR). However, by appointing a local representative called an <strong data-start=\"940\" data-end=\"981\">Attorney for Customs Procedures (ACP) or Customs Procedures Agent (CPA)<\/strong>, a foreign business can legally act as the importer and exporter in Japan.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">While in traditional trade models the Japanese buyer usually serves as the importer, we are increasingly seeing various new business structures such as:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list has-regular-font-size\">\n<li><p class=\"\" data-start=\"1199\" data-end=\"1312\"><span style=\"font-family: arial, helvetica, sans-serif;\">Cross-border e-commerce sellers (e.g., Amazon FBA, Rakuten) importing and storing products at warehouses in Japan<\/span><\/p><\/li>\n\n\n\n<li><p data-start=\"1315\" data-end=\"1363\" class=\"\"><span style=\"font-family: arial, helvetica, sans-serif;\">Temporary imports for exhibitions, shows or events<\/span><\/p><\/li>\n\n\n\n<li><p class=\"\" data-start=\"1366\" data-end=\"1438\"><span style=\"font-family: arial, helvetica, sans-serif;\">Importing equipment or servers for internal use (e.g., for data centers)<\/span><\/p><\/li>\n<\/ul>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">In these scenarios, no local importer exists at the time of customs clearance. This often results in the goods being held at Japan Customs due to the absence of an IOR. While we are experienced in handling urgent cases like this, it is strongly recommended to appoint an ACP in advance\u2014<em data-start=\"1730\" data-end=\"1747\">before shipping<\/em>\u2014to avoid costly delays and complications.<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">\ud83d\udd17 <span style=\"text-decoration: underline;\"><a class=\"\" href=\"https:\/\/skadvisory.jp\/en\/acp\/\" target=\"_blank\" rel=\"noopener\" data-start=\"1796\" data-end=\"1858\">Learn more about ACP services<\/a><\/span><\/span><\/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\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Recap:<\/span><\/em><\/h5>\n\n\n\n<p class=\"has-regular-font-size\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">No local importer in Japan?<\/span><\/em><br><em><span style=\"font-family: arial, helvetica, sans-serif;\">&nbsp;\u2192 Appoint an Attorney for Customs Procedures (ACP) so that your company can legally act as the Importer of Record (IOR) in Japan.<\/span><\/em><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">No local exporter in Japan?<\/span><\/em><br><em><span style=\"font-family: arial, helvetica, sans-serif;\">&nbsp;\u2192 Likewise, appoint an ACP so that your company can act as the Exporter of Record (EOR), even without a physical presence in Japan.<\/span><\/em><\/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\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">2. Stricter Requirements for Becoming an Importer in Japan<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Following revisions to the Customs Law Guidelines in October 2023, Japanese authorities have significantly tightened the rules regarding who can act as an importer. Importing under the name of an unrelated Japanese company is no longer allowed.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">In many cases, our foreign clients retain ownership of the goods at the time of import. In such instances, it is essential that the foreign entity itself be the importer\u2014with the appointment of an ACP as their representative in Japan.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">The ACP also plays a critical role in tax matters. To be eligible for a refund or deduction of the 10% Japan Import Consumption Tax (JCT), the importer must be officially listed as the Importer of Record (IOR) on the Import Permit document.<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote has-regular-font-size is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">\ud83d\udd17 <span style=\"text-decoration: underline;\"><a href=\"https:\/\/skadvisory.jp\/en\/conditions-for-becoming-an-importer\/\" target=\"_blank\" rel=\"noopener\" data-start=\"2583\" data-end=\"2687\">Who Can Be an Importer<\/a><\/span><\/span><\/p>\n<\/blockquote>\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-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<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<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\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">3. Import Taxes: Customs Duties and JCT<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">There are two main types of import taxes in Japan:<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\"><strong data-start=\"2793\" data-end=\"2809\">\u25b6&nbsp;Customs Duty<\/strong>: <\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tariff rates vary depending on the HS code; however, most industrial products are either duty-free or subject to low rates in Japan. You can check tariff rates at Japan Customs Website: <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.customs.go.jp\/english\/tariff\/index.htm\">JP Tariff Rates<\/a><\/span><\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\"><strong data-start=\"2894\" data-end=\"2925\">\u25b6&nbsp;Japan Consumption Tax (JCT)<\/strong>: <\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">JCT is set at a fixed rate of 10%. JCT is calculated as 10% of the total import declaration value plus customs duty. For more detailed information about JCT, please visit our webpage: <span style=\"text-decoration: underline;\"><a href=\"https:\/\/skadvisory.jp\/en\/acps-viewpoints-2-consumption-tax\/\">Consumption Tax<\/a><\/span><\/span><\/p>\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;\"><span style=\"font-size: 12pt;\">Tax Filing and Payment to the Tax Office<\/span><\/span><\/h5>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">After importing goods, you are allowed to collect 10% Japan Consumption Tax (JCT) from customers upon domestic sales. If you are a JCT-exempt entity, no further action is required.<br>If you are a JCT-taxable entity, you must file a JCT tax return with the local tax office and pay the collected sales JCT. During this process, you may deduct or claim a refund of the JCT paid at the time of import.<\/span><\/p>\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;\"><strong><span style=\"font-size: 12pt;\">Only the Importer of R<\/span><\/strong><span style=\"font-size: 12pt;\">e<\/span><strong><span style=\"font-size: 12pt;\">cord Can Claim Input Tax Credit<\/span><\/strong><\/span><\/h5>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">The right to claim an input tax credit for import JCT belongs exclusively to the Importer of Record (IOR). This is why appointing an Attorney for Customs Procedures (ACP) is critical. If the foreign company does not act as the importer\u2014such as when a third party is listed as the IOR\u2014the company may lose the right to reclaim the import JCT, resulting in a significant financial loss.<\/span><\/p>\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;\"><strong><span style=\"font-size: 12pt;\">Compliance with the Japanese Invoice System<\/span><\/strong><\/span><\/h5>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Since October 2023, Japan has implemented a new JCT Invoice System, similar to the European VAT compliance framework. Foreign sellers must consider whether to register as a Qualified Invoice Issuer, particularly when selling to JCT-registered buyers in Japan. If a foreign seller is not registered as a Qualified Invoice Issuer, the buyer may be unable to fully claim input JCT through their JCT tax return.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">To maintain good business relationships, it is often advisable to register proactively. However, once registered as a Qualified Invoice Issuer, you can no longer be treated as a tax-exempt entity and must begin filing and paying JCT accordingly.<\/span><\/p>\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;\"><strong><span style=\"font-size: 12pt;\">Necessary to Appoint a Tax Representative<\/span><\/strong><\/span><\/h5>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">To complete this process\u2014registration and JCT filing\u2014a Tax Representative (usually a certified Japanese tax accountant) must be appointed separately from the ACP.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">We work closely with trusted tax professionals to provide comprehensive, one-stop support for both ACP and JCT Tax Representative services.<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote has-regular-font-size is-layout-flow wp-block-quote-is-layout-flow\">\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\ud83d\udd17 <span style=\"text-decoration: underline;\"><a class=\"\" href=\"https:\/\/skadvisory.jp\/en\/import_tax_japan\/\" target=\"_new\" rel=\"noopener\" data-start=\"3657\" data-end=\"3727\">Customs and JCT Overview<\/a><\/span><\/span><\/p>\n\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\ud83d\udd17 <span style=\"text-decoration: underline;\"><a class=\"\" href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/acps-viewpoints-2-consumption-tax\/\" target=\"_blank\" rel=\"noopener\" data-start=\"3657\" data-end=\"3727\">All about Import JCT<\/a><\/span><\/span><\/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 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: 14pt;\">4. Import Value (Customs Valuation)<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Calculating the correct import declaration value (Customs Valuation) is one of the most complex areas. Typically, the transaction price (CIF adjusted) between an unrelated foreign seller and a Japanese buyer is used.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">However, we are often asked by foreign clients whether they can apply a cost-based price between their overseas entities and suppliers. Unfortunately, the answer is no, as the transaction value method is only applicable when the seller is located outside Japan and the buyer is an entity in Japan.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">When a valid transaction price is not available, customs authorities require an alternative valuation method. If it is apparent that the goods will be sold in Japan, the domestic selling price\u2014adjusted for local logistics and distribution costs\u2014is typically used as the basis for customs valuation.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">That said, Japan\u2019s low tariff rates mean this valuation mainly affects JCT rather than Customs Duty. And as noted, if you're properly set up as IOR and appoint a JCT Tax Representative, <strong data-start=\"4542\" data-end=\"4579\">JCT is recoverable and not a cost<\/strong>, so there is no need to overly stress about the declared value.<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote has-regular-font-size is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">\ud83d\udd17 <span style=\"text-decoration: underline;\"><a href=\"https:\/\/skadvisory.jp\/en\/amazon_fba_japan_import_deductive_value\/\" target=\"_blank\" rel=\"noopener\" data-start=\"4650\" data-end=\"4755\">How to Determine Import Value for Amazon FBA<\/a><\/span><\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">\ud83d\udd17 <span style=\"text-decoration: underline;\"><a href=\"https:\/\/skadvisory.jp\/en\/acp\/acps-viewpoints\/acp_customsvaluation\/\" target=\"_blank\" rel=\"noopener\">Customs Valuation - SK Advisory<\/a><\/span><\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">\ud83d\udd17 <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.customs.go.jp\/english\/exp-imp\/pdf\/shitsugi_outou_e.pdf\" target=\"_blank\" rel=\"noopener\">Q&amp;A for Customs Value (Japan Customs Website)<\/a><\/span><\/span><\/p>\n<\/blockquote>\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-a57811d0 default uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-7e56a3a7\">\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<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\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt;\">5. Export: Export Control &amp; JCT Exemption<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Foreign entities can also act as Exporter of Record (EOR) by appointing an ACP.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">However, Japan\u2019s export controls\u2014especially for sensitive goods like semiconductors\u2014have become stricter. Exporters must conduct <em data-start=\"5019\" data-end=\"5043\">product classification<\/em>, determine whether a license is needed, and sometimes obtain permission from Japan\u2019s Ministry of Economy, Trade and Industry (METI). We support our clients in these compliance areas as part of our ACP service.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">Additionally, foreign sellers may be eligible for <strong data-start=\"5305\" data-end=\"5329\">JCT export exemption<\/strong>, allowing them to claim a refund of input JCT paid on domestic purchases in Japan. However, only the Exporter of Record (EOR) can apply for this. Therefore, it is essential that you become the EOR by appointing an Attorney for Customs Procedures (ACP).<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote has-regular-font-size is-layout-flow wp-block-quote-is-layout-flow\">\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\ud83d\udd17 <span style=\"text-decoration: underline;\"><a href=\"https:\/\/skadvisory.jp\/en\/testimonials\/success-story-exporting-from-japan-using-acp-attorney-for-customs-procedures\/\" target=\"_blank\" rel=\"noopener\" data-start=\"5476\" data-end=\"5560\">Export Success Case Using ACP<\/a><\/span><\/span><\/p>\n\n\n\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\ud83d\udd17 <span style=\"text-decoration: underline;\"><a href=\"https:\/\/skadvisory.jp\/en\/export_control\/\" target=\"_blank\" rel=\"noopener\">Japan Security Export Control - SK Advisory<\/a><\/span><\/span><\/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 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: 14pt;\">Conclusion<\/span><\/h4>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">For foreign entities, successfully conducting import\/export operations in Japan requires more than simply customs clearance. Legal compliance with customs and tax authorities is essential.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">By appointing a professional <strong data-start=\"5816\" data-end=\"5857\">Attorney for Customs Procedures (ACP)<\/strong> and a <strong data-start=\"5864\" data-end=\"5890\">JCT Tax Representative<\/strong>, foreign businesses can remain compliant while expanding into the Japanese market.<\/span><\/p>\n\n\n\n<p class=\"has-regular-font-size\"><span style=\"font-family: arial, helvetica, sans-serif;\">If you have any questions, please don\u2019t hesitate to contact us at SK Advisory.<\/span><\/p>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-44677fa2 default uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-7faa1c00\">\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;\">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: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<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\/acp\/acps-viewpoints\/\" 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\">ACP insights<\/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>Introduction - How to Import and Export in Japan Without a Local Entity At SK Advisory, we have supported numerous foreign companies\u2014especially those without a physical presence in Japan\u2014in navigating the complexities of importing into and exporting from Japan. Based on our experience, this article outlines the main challenges foreign entities face and how our [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3463,"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":[12],"tags":[],"class_list":["post-3462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-acp-and-jct-tax-reprentative"],"aioseo_notices":[],"uagb_featured_image_src":{"full":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/04\/fig-03-04-2025_09-58-56.jpg",500,300,false],"thumbnail":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/04\/fig-03-04-2025_09-58-56-150x150.jpg",150,150,true],"medium":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/04\/fig-03-04-2025_09-58-56-300x180.jpg",300,180,true],"medium_large":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/04\/fig-03-04-2025_09-58-56.jpg",500,300,false],"large":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/04\/fig-03-04-2025_09-58-56.jpg",500,300,false],"1536x1536":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/04\/fig-03-04-2025_09-58-56.jpg",500,300,false],"2048x2048":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/04\/fig-03-04-2025_09-58-56.jpg",500,300,false],"post-thumbnail":["https:\/\/skadvisory.jp\/en\/wp-content\/uploads\/2025\/04\/fig-03-04-2025_09-58-56-320x180.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":"Introduction - How to Import and Export in Japan Without a Local Entity At SK Advisory, we have supported numerous foreign companies\u2014especially those without a physical presence in Japan\u2014in navigating the complexities of importing into and exporting from Japan. Based on our experience, this article outlines the main challenges foreign entities face and how our&hellip;","_links":{"self":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/posts\/3462","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=3462"}],"version-history":[{"count":28,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/posts\/3462\/revisions"}],"predecessor-version":[{"id":6249,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/posts\/3462\/revisions\/6249"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/media\/3463"}],"wp:attachment":[{"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/media?parent=3462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/categories?post=3462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/skadvisory.jp\/en\/wp-json\/wp\/v2\/tags?post=3462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}