ACP / CustomsMarch 26, 2026Updated September 10, 2026By Aplash5 min read

ACP — Attorney for Customs Procedures

In short

Mandatory Since October 2023 for Non-Resident Importers. When You Need ACP vs. Full Incorporation.

What Changed and Why#

Before Oct 2023: Foreign sellers could designate any Japanese company as their Importer of Record (IOR) — even companies with zero interest in the goods.

After Oct 2023: The actual owner of the goods must be the IOR. If that owner isn't in Japan, they need an ACP to make it work.

	🔵 Before Oct 2023	🔴 After Oct 2023
Third-party IOR	✅ Widely used	❌ Prohibited in most cases
Non-resident as IOR	❌ Not directly possible	✅ Via ACP appointment
Importer definition	Loosely interpreted	Person with disposition rights (処分権限)
JCT deduction	Often lost to nominee	✅ Preserved via ACP/IOR

📌 Official Source: Japan Customs — ACP Leaflet (English)

What Is an ACP?#

The Attorney for Customs Procedures (税関事務管理人) is defined under Article 95 of the Customs Act:

A person without address, residence, or office in Japan who intends to engage in customs procedures shall appoint a Japanese-resident agent.

 KEY DISTINCTION:
 
 ACP ≠ Importer
 ACP = Procedural agent that ENABLES the non-resident to BE the importer

┌──────────────────┐         ┌──────────────┐         ┌──────────────┐
│  Non-Resident    │ appoints │     ACP      │ liaises │Japan Customs │
│  Entity          │────────→│ (JP Resident)│────────→│   (税関)      │
│                  │         │              │         │              │
│  = The IMPORTER  │         │  = The AGENT │         │  = Authority │
│  (owns goods,    │         │  (handles    │         │              │
│   pays taxes)    │         │   paperwork) │         │              │
└──────────────────┘         └──────────────┘         └──────────────┘

Why the Old System Was Banned#

Japan Customs identified systemic problems with the third-party IOR model:

Problem	Impact
🔻 Customs valuation fraud	Non-residents provided artificially low invoices → underpaid duties & JCT
❓ Compliance gaps	Nominee importers couldn't answer questions about goods during audits
💸 Tax leakage	JCT on domestic sales not properly reported/remitted
📋 No accountability	Nominee IOR had no real interest in the goods → no incentive to ensure compliance

The reform's core principle: the entity that controls the goods must be the entity that takes legal responsibility for them.

How ACP Works — Step by Step#

Setup Process

Step	Action	Timeline
1	Engage ACP provider; sign service agreement	1–2 weeks
2	ACP files notification (届出) with Customs office	~2 weeks
3	Registration confirmed; import operations begin	Immediately
	Total setup time	~3–4 weeks

Ongoing Import Flow

 1. Non-resident ships goods to Japan
           │
 2. Freight forwarder handles logistics
           │
 3. Customs broker files import declaration
    ── names non-resident as IOR ──
           │
 4. ACP coordinates with broker + Customs
           │
 5. Duties + JCT assessed and paid
    (via ACP's bank account since 2024)
           │
 6. Goods released for domestic distribution
           │
 7. ACP maintains records per Art. 95

ACP Service Scope#

Service	Description
📋 ACP Registration	Filing + maintaining notification with Japan Customs
🤝 Liaison	Coordinate with customs brokers, forwarders, Customs offices
📄 Documentation	Prepare/review commercial invoices, shipping docs, declarations
💰 Customs Valuation	Calculate correct value per Tariff Customs Act
🏷️ HS Classification	Determine appropriate tariff code
⚖️ Advance Rulings	Apply for binding rulings on classification, valuation, origin
🛡️ Regulated Products	PSE/PSC (Product Safety), Food Sanitation Act, Radio Act compliance
📦 Record Keeping	Maintain import/export records per Customs Act requirements
🔒 Security Export Control	List Control + Catch-All Control under FEFTA

The JCT Connection — Where Real Money Is at Stake#

The Math

Step	Amount	Who Pays
① Import	10% JCT on customs value	IOR pays to Customs
② Domestic sale	10% JCT on sale price	Customer pays to seller
③ JCT Filing	Output JCT ② − Input JCT ① = Net payable	IOR/seller files return

Impact Comparison

Scenario	Annual Imports ¥100M	JCT Deductible?	Net JCT Cost
✅ You are IOR via ACP	Pay ¥10M import JCT	Yes	Offset against sales JCT
❌ Third party is IOR	They pay ¥10M	No — you can't deduct	¥10M/yr unrecoverable

 ┌─────────────────────────────────────────────────────────┐
 │  💡 BOTTOM LINE                                         │
 │                                                         │
 │  On ¥100M annual imports:                               │
 │                                                         │
 │  ✅ ACP route  →  Save ¥10,000,000/year in JCT          │
 │  ❌ Old IOR route → Lose ¥10,000,000/year permanently   │
 │                                                         │
 │  ACP service costs ~¥50,000–200,000/month               │
 │  ROI is overwhelming for any meaningful import volume   │
 └─────────────────────────────────────────────────────────┘

⚠️ Additionally, the non-resident IOR must appoint a JCT Tax Representative (消費税の納税管理人) and — if conducting B2B sales — register as a Qualified Invoice Issuer under the QIS system.

ACP vs. Full Incorporation — Decision Framework#

When ACP Is Enough

Scenario	Why ACP Works
🧪 Market testing	Low commitment; validate demand before incorporating
🛒 E-commerce (Amazon FBA, Rakuten)	Import + sell without local entity
📦 Contractual fulfillment	Ship goods to JP customers from abroad
📊 Low-volume imports	Entity overhead not justified
⏱️ Speed needed	3–4 weeks vs. 3–6 months for entity

When You Need an Entity

Scenario	Why Entity Is Better
👥 Permanent employees	Need legal employer (or use EOR as bridge)
🏦 Banking / licensing	Some activities require JP entity
🛂 Visa required	Business Manager or HSP visa needs operational entity
📈 Scaling beyond testing	Lower per-unit overhead at volume
🏷️ Brand presence	Entity provides JP address, local credibility
💊 Regulated products	Some licenses require JP entity as holder

The Hybrid Timeline

 PHASE 1                    PHASE 2                    PHASE 3
 Months 1–12                Months 12–24               Year 2+
┌──────────────────┐      ┌──────────────────┐      ┌──────────────────┐
│ ACP + Non-Res IOR│      │ Incorporate KK/GK│      │ Full entity ops  │
│ EOR for hires    │ ───→ │ Transfer to      │ ───→ │ ACP no longer    │
│ Market validation│      │   entity as IOR  │      │   needed         │
│ Low cost / risk  │      │ Hire directly    │      │ Scale operations │
└──────────────────┘      └──────────────────┘      └──────────────────┘

Risks of Getting It Wrong#

Risk	Consequence
🚫 Goods held at customs	Storage charges, delivery delays, spoilage
🔍 Post-clearance audit (事後調査)	Additional duties + JCT + penalties on years of history
💸 Unrecoverable JCT	Permanent 10% cost on every import
⚖️ Customs Act penalties	Fines for false declarations, undervaluation, record failures
🏴 Reputational damage	Non-compliant importers flagged for enhanced scrutiny

Choosing an ACP Provider — Checklist#

Criterion	Why It Matters
✅ Certified Customs Specialist (通関士) on staff	Professional credential = customs law expertise
✅ Integrated ACP + JCT Tax Rep	Single provider for customs + tax = no compliance gaps
✅ Multilingual (EN/JP/CN minimum)	Cross-border communication efficiency
✅ Regulated product experience	PSE/PSC, Food Sanitation, Radio Act, cosmetics
✅ Track record (50+ clients)	Proven ACP registration and clearance history
✅ Advance ruling capability	Can apply for binding HS, valuation, origin rulings
✅ Transparent pricing	Monthly fee + per-declaration fee clearly defined

Regulatory Timeline#

Date	Event	Impact
Oct 2023	IOR definition clarified	Third-party IOR model effectively ended
Oct 2023	Qualified Invoice System launched	JCT input credits require registered invoices
2024	ACP automatic duty payment via bank	Streamlined payment for non-residents
Oct 2025	Business Manager visa reform (¥30M)	Full entity entry more expensive → ACP more attractive for testing

See also: IOR & EOR in Japan — Enter the Market Without an Entity →

Official References#

Source	Link
Japan Customs — ACP Leaflet (EN)	customs.go.jp
Customs Act (EN)	japaneselawtranslation.go.jp
Japan Customs Portal	customs.go.jp/english
NTA — Consumption Tax	nta.go.jp
NTA — QIS	nta.go.jp
Tariff Customs Act (EN)	japaneselawtranslation.go.jp
METI — Security Export Control	meti.go.jp

This article is for informational purposes only and does not constitute legal, customs, or tax advice. Consult a certified customs specialist (通関士), licensed tax accountant (税理士), or attorney (弁護士) for your specific situation.

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