Australian and New Zealand manufacturers exporting to Japan have long relied on Japanese trading companies or distributors as the named importer on Japan customs declarations. Following a Japan Customs clarification issued in October 2023, that arrangement is non-compliant in the majority of standard configurations where the Australian or New Zealand manufacturer retains commercial control over the goods. The Attorney for Customs Procedures (税関事務管理人, ACP) structure, available to non-resident entities under Article 95 of the Customs Act (関税法), resolves that problem: it allows an Australian or New Zealand manufacturer to be named directly on Japan import declarations (輸入申告) without establishing a Japan entity, while preserving eligibility to invoke preferential tariff rates under the Japan-Australia Economic Partnership Agreement (日豪EPA, JAEPA) for Australian manufacturers and under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for New Zealand and Australian manufacturers.
Why the October 2023 Reform Affects Australian and New Zealand Exporters
The October 2023 Japan Customs clarification established a substantive standard: the party named as importer on a Japan import declaration must hold genuine disposition rights (処分権限) over the goods. Disposition rights means the legal authority to determine what happens to goods after customs clearance. A Japanese trading company or distributor acting as a logistics intermediary, without actual title to and commercial control over the goods, does not hold disposition rights.
For Australian and New Zealand manufacturers whose current Japan import declarations name a Japanese intermediary as importer while the manufacturer retains commercial control, those declarations do not satisfy the post-2023 standard.
Key Australian export categories where this issue arises frequently include: agricultural goods (beef, dairy, wine, seafood), food and beverage, mining equipment and machinery, industrial components, building products, and scientific equipment. For New Zealand manufacturers, the affected categories include dairy, seafood, food processing equipment, agricultural machinery, and specialty manufactured goods.
The compliance risk is concrete. Japan Customs has the authority to assess additional duties against the actual owner of goods in a post-clearance audit (事後調査), and a declaration filed in the name of a party that does not hold disposition rights creates exposure throughout the supply chain.
The ACP Structure: How It Works
Under Article 95 of the Customs Act (関税法), a non-resident entity can be named as importer of record on Japan customs declarations by appointing a Japan-resident Attorney for Customs Procedures (税関事務管理人). Aplash fills this role.
Under the ACP structure:
(a) The Australian or New Zealand manufacturer is named on the import declaration as the legal importer and retains title to the goods throughout.
(b) Aplash, as a Japan-resident entity, acts as the statutory customs contact: receiving Japan Customs (税関) notices, coordinating the import declaration process with a licensed customs specialist (通関士), and managing ongoing compliance obligations.
(c) The manufacturer holds genuine disposition rights over the goods, satisfying the substantive requirement introduced by the October 2023 reform.
The Attorney for Customs Procedures appointment is a legal designation, not a logistics or freight arrangement. Aplash does not take title to goods, does not act as a freight forwarder, and is not a customs broker in the sense of the Customs Brokerage Act (通関業法). The ACP appointment is made under Article 95 of the Customs Act (関税法), a separate statutory framework.
Three Registrations Required
Setting up the ACP structure involves three interlocking registrations.
(a) ACP Notification with Japan Customs. The Attorney for Customs Procedures Notification (税関事務管理人届出書) must be filed with the relevant Japan Customs office before the first import declaration. One notification is required per customs office of entry. Aplash files this notification on the manufacturer's behalf. If goods arrive through multiple ports, a separate filing is required at each customs office.
(b) Tax Representative Appointment with the National Tax Agency. The Tax Representative (納税管理人) appointment is filed with the National Tax Agency (国税庁) and is required to handle consumption tax matters arising from the manufacturer's imports. In practice Aplash serves in both the ACP and Tax Representative roles.
(c) Qualified Invoice Issuer Registration. Registration as a Qualified Invoice Issuer (適格請求書発行事業者) under the Qualified Invoice System (インボイス制度) is required for the manufacturer to recover import consumption tax (消費税) as an input credit against output tax on Japan sales. The National Tax Agency processes these registrations in approximately four to six weeks. This is the critical-path item in the setup timeline. Import consumption tax paid on shipments cleared before registration is complete is permanently irrecoverable. Manufacturers should not begin Japan shipments under the ACP structure until this registration is confirmed.
Total setup timeline, from engagement to first compliant shipment, is typically four to six weeks, with the Qualified Invoice Issuer registration driving the schedule.
Document Authentication: Apostille for Australian and New Zealand Companies
Both Australia and New Zealand are members of the Hague Convention Abolishing the Requirement of Legalisation for Foreign Public Documents (Apostille Convention). Corporate documents required for ACP registration, including certificates of incorporation, company extracts, and authority documents, can be apostilled rather than going through a full consular authentication chain.
For Australian companies, apostilles are issued by the Department of Foreign Affairs and Trade (DFAT) or a designated state or territory authority. For New Zealand companies, apostilles are issued by the Ministry of Foreign Affairs and Trade (MFAT).
Documents not in English or Japanese require certified translation. Apostilled documents are accepted directly by Japan Customs and the National Tax Agency without further consular authentication. This simplifies the setup process compared with jurisdictions that are not Apostille Convention members.
Preferential Tariff Access: JAEPA and CPTPP
Under both JAEPA and CPTPP, the importer named on the Japan customs declaration is the party that formally invokes the preferential tariff rate and must hold the qualifying origin documentation at the time of declaration.
JAEPA (Australia). The Japan-Australia Economic Partnership Agreement (日豪EPA) entered into force on 15 January 2015. Under JAEPA, the preferential rate is claimed by submitting a prescribed origin declaration or certificate alongside the import declaration. The named importer on the declaration must hold the origin documentation. Where a Japanese intermediary is the named importer, the Australian manufacturer cannot directly invoke the JAEPA preferential rate on a declaration filed in the intermediary's name. Under the ACP structure, the Australian manufacturer is the named importer and can invoke JAEPA rates directly, provided the goods qualify under the applicable rules of origin.
CPTPP (Australia and New Zealand). Both Australia and New Zealand were among the original CPTPP parties when the agreement entered into force on 30 December 2018. Origin under CPTPP is typically demonstrated by a self-declaration by the exporter or producer. The structural point is the same as under JAEPA: the party invoking the preferential rate on the Japan import declaration must be the named importer. The ACP structure places the Australian or New Zealand manufacturer in that position.
Preferential tariff eligibility is product-specific and rules-of-origin specific. The discussion above describes the structural access point. Whether specific goods qualify requires a separate product-level analysis and is outside the scope of this article.
JCT Recovery: The Financial Case
Import consumption tax (消費税) at 10% is assessed on the customs value of goods. Manufacturers shipping to Japan at volume will, over time, pay substantial import consumption tax. Under a nominal Japanese intermediary arrangement, the Japanese party pays that consumption tax and the Australian or New Zealand manufacturer has no recovery path. Under the ACP structure, the manufacturer pays import consumption tax directly and recovers it as an input credit through the Qualified Invoice System and Tax Representative registration.
For manufacturers with material annual Japan import volumes, the consumption tax recovery is a significant financial consideration. The ACP setup cost is typically recoverable within the first several compliant shipments for manufacturers operating above modest volume thresholds.
Aplash's Role: ACP and IOR Are Structurally Distinct
Attorney for Customs Procedures (税関事務管理人). Under the ACP structure, Aplash acts as the manufacturer's statutory customs contact in Japan. The Australian or New Zealand manufacturer is the importer of record named on the import declaration. Aplash does not take title to the goods and is not a party to the commercial transaction between the manufacturer and its Japan customers.
Importer of Record (IOR): a separate service. For manufacturers who prefer Aplash to take title and act as the Japan-side buyer, that is the Importer of Record (IOR) structure. Under IOR, Aplash purchases from the overseas manufacturer, clears customs in Aplash's own name, and resells to the Japan customer. IOR and ACP are distinct legal frameworks with different parties named on the declaration, different liability structures, and different commercial implications. They are not alternatives applied to the same shipment. For a full analysis of which structure suits a given situation, see IOR vs ACP for Japan Imports.
For manufacturers based in Europe considering this same ACP structure alongside EU-Japan EPA preferences, see Japan ACP for European Manufacturers. For the foundational step-by-step setup walkthrough applicable to all ACP registrations, see Japan ACP Registration and Setup Guide.
This article is informational only and does not constitute legal, tax, or regulatory advice. Consult a qualified advisor before acting on the content. Last updated: July 2026.