Your legal Importer & Exporter of Record in Japan.
We assume full legal responsibility for your cross-border shipments into and out of Japan – delivering clearance certainty, regulatory peace of mind, and a single point of accountability for hazardous, controlled, and regulated goods.
No Japan entity required · Response within one business day
Scope of responsibility is defined in our engagement terms.
Without a compliant Importer of Record on file, shipments to Japan face seizure at the border, customs fines under Customs Law (関税法), indefinite holds – or destruction of goods at your cost.
Two Distinct Services. One Trusted Partner.
Whether your goods are entering or departing Japan, Aplash holds the legal designation required to ensure full compliance at every stage of the customs process.
What it means
Aplash becomes the Importer of Record – assuming all statutory obligations imposed upon the importing entity under Japanese customs law.
Who requires this
Foreign enterprises without a registered Japanese legal entity, or those importing regulated, licensed, or controlled goods requiring specialist designation.
What we do
- Full customs declaration and clearance – filed under Customs Law Article 67 (関税法 第67条) in Aplash's name as Importer of Record
- Customs duties and consumption tax settled – no direct engagement with Japanese authorities required
- Import permits secured – Pharmaceutical and Medical Device Act (薬機法), Electrical Appliance Safety Act (電安法), and Food Sanitation Act (食品衛生法) compliance managed by Aplash as Importer of Record
- Legal importer registration – Aplash formally designated with Japanese Customs as Importer of Record
- Statutory document retention and audit readiness maintained throughout the engagement
What it means
Aplash becomes the Exporter of Record – ensuring all export control obligations under Japanese and international trade law are thoroughly discharged.
Who requires this
Companies exporting goods from Japan who require export control compliance, classification advisory, or end-user verification before shipment.
What we do
- Export declaration filed in Aplash's name – export-control (輸出管理) obligations under Foreign Exchange and Foreign Trade Act Article 48 (外為法 第48条) fully discharged as Exporter of Record
- Export control classification advisory – applicability determination (該非判定) handled by our specialists
- ECCN / EAR compliance review – United States export administration requirements assessed and managed
- Legal exporter registration – Aplash formally designated with competent Japanese authorities as Exporter of Record
- End-use and end-user verification – due diligence conducted to protect your regulatory standing
Which structure fits your situation?
IOR, ACP, and own-entity import are three structurally distinct frameworks under Customs Law (関税法). Pick the one that matches your Japan presence and your invoicing chain.
Use IOR when
You want Aplash as the legal Importer of Record. We buy from your overseas supplier, clear customs in our name, and on-sell to your Japan-side buyer at landed cost + duties + Japanese consumption tax (JCT) — with a qualified invoice (適格請求書) for their own recovery.
Use ACP when
Your company is the named importer. Aplash acts as your Attorney for Customs Procedures (税関事務管理人) under Customs Law Article 95 (関税法 第95条). Available only to non-resident entities with no Japan address or office.
You may not need either
With a registered Japan entity (KK / GK / Branch) you typically file in your own name. We can still coordinate compliance, permits, and Customs broker (通関士) partner work without acting as IOR.
Commodity Expertise
We specialise in commodity types that require specialist permits, licences, or multi-agency regulatory coordination – managed as a single, accountable engagement.
Our network of licensed customs brokers (通関士) and regulatory specialists accepts shipments that standard freight forwarders routinely decline. For commodity types not listed here, contact our team for a confidential assessment.
IOR alone is not enough for regulated electronics. We provide the full stack.
Importer of Record
Aplash as named importer; buy-and-sell contract chain; qualified invoice (適格請求書) issued to the Japan-side buyer.
Per-shipment fee, CIF-banded
Notifying Supplier
Aplash as the Ministry of Economy, Trade and Industry (経済産業省, METI) registered responsible party on the PSE label, with ongoing record-keeping and audit readiness.
Initial certification + annual maintenance
Distribution Coordination
Aplash invoices the Japan-side buyer and coordinates collection, with transparent service-fee disclosure in the engagement letter.
Coordination fee, % of CIF
Pricing transparency.
Public floor pricing only. Engagement-specific quotes are confirmed in the engagement letter; the full matrix is shared after the commodity assessment.
EAR99 IT equipment, no dual-use flag
Customs duties and Japanese consumption tax (JCT) pass through at cost.
Request assessment →PSE · Radio Act · complex goods
Plus per-layer compliance fees: PSE notification, type certification (技適), food notification, permits.
Request assessment →Dual-use · FEFTA-controlled · Case D
Restricted scope. Pre-engagement assessment required. ITAR, weapons, nuclear out of scope.
Request assessment →Customs duties and JCT pass through at cost. Aplash earns no margin on the goods, only on the service.
Built on Japanese Law
Every engagement is conducted in strict accordance with Japanese customs, trade control, product safety, and international regulatory frameworks.
- Customs Law関税法
- Foreign Exchange & Foreign Trade Act外為法
- Pharmaceutical & Medical Device Act薬機法
- Electrical Appliance Safety Act電安法
- Chemical Substances Control Law化審法
- Food Sanitation Act食品衛生法
- Fire Service Act消防法
- IATA Dangerous Goods RegulationsAir
- IMDG CodeMaritime
- ECCN / EARUnited States
- Incoterms 2020ICC
Ground-Level Expertise at Every Port
We collaborate with licensed customs specialists (通関士), bonded freight forwarders, and regulatory professionals embedded at Japan's principal ports of entry and departure.
Narita International · Haneda Airport · Yokohama Port
Chubu Centrair International · Port of Nagoya
Kansai International · Port of Kobe · Osaka Port
Fukuoka Airport · Hakata Port
Naha Airport · Naha Port — Okinawa Free Trade Zone
Our Engagement Process
A disciplined, five-stage framework designed to deliver clarity, legal certainty, and operational efficiency at each juncture.
Shipment Assessment
HS Code classification and commodity eligibility confirmed – regulatory obligations identified before a single document is filed.
Compliance Review
All required permits, licences, and export control positions confirmed – no surprises at the point of customs.
Partner Assignment
Engagement structured to match your port of entry, commodity profile, and regulatory requirements – the right specialists, in position.
Filing & Clearance
Customs declaration submitted and cleared – duties and taxes settled so you never interact directly with Japanese customs authorities.
Documentation
A complete, audit-ready record retained for the statutory period – your compliance position protected.
Aplash is a regulatory-strategy and Japan market-entry firm — not a freight forwarder. We are not a customs broker or logistics provider. We assume the legal importer position — and the statutory liability under Customs Law (関税法) that comes with it — so foreign companies can ship regulated goods into Japan without a local entity.
Frequently Asked Questions
Structure choice, regulated commodities, certification stacking, and engagement scope. Full Q&A depth lives on each commodity subpage.
An Importer of Record (IOR) is the legal entity responsible for ensuring imported goods comply with all Japanese import regulations and for paying applicable duties and taxes. When a foreign company cannot act as IOR in Japan, Aplash steps in as the IOR on your behalf, assuming full legal import responsibility under the Customs Act (関税法).
An Exporter of Record (EOR) is the entity listed on export documentation as the legal exporter. This is required when a foreign company needs goods exported from Japan but lacks a Japanese legal presence. Aplash serves as EOR, handling export clearance under the Foreign Exchange and Foreign Trade Act (外為法).
IOR (Importer of Record) assumes full legal import liability -- Aplash becomes the legal importer and owns import compliance risk. ACP (Attorney for Customs Procedures) is a representative role where you remain the owner and payer; Aplash handles customs declarations on your behalf. IOR is suited for regulated, complex, or high-liability goods; ACP is lighter and lower-cost for general e-commerce and Amazon FBA.
Aplash IOR handles dangerous goods (IATA DGR / IMDG), lithium batteries (UN38.3), chemical substances (化審法), medical devices (薬機法), controlled electronics (PSE / 電安法), food and supplements (食品衛生法), industrial equipment, and dual-use goods (外為法 / ECCN). Contact us to confirm coverage for your specific commodity.
Aplash covers all major Japanese ports and airports: Tokyo (Narita International, Haneda, Yokohama), Nagoya (Chubu Centrair, Port of Nagoya), Osaka/Kobe (Kansai International, Port of Kobe, Osaka Port), Fukuoka (Fukuoka Airport, Hakata Port), and Naha/Okinawa (Naha Airport, Naha Port).
No. That is the core purpose of the service. Aplash acts as your IOR/EOR, allowing your foreign company to import or export through Japan without establishing a Japanese subsidiary or branch office.
Initial engagement and documentation typically takes 3 to 7 business days. Once onboarded, Aplash can process shipments on an ongoing basis. Timeline varies by commodity type and required ministry filings.
Key regulations include the Customs Act (関税法), Foreign Exchange and Foreign Trade Act (外為法), Pharmaceutical and Medical Device Act (薬機法), Electrical Appliance Safety Act (電安法), Chemical Substances Control Law (化審法), Food Sanitation Act (食品衛生法), and Fire Service Act (消防法). International standards such as IATA DGR, IMDG Code, ECCN/EAR, and Incoterms 2020 also apply.
Establish a Japanese Entity for Long-Term Cost Savings
IOR removes the entity requirement for market entry – but as your Japan import volume grows, establishing a KK or GK unlocks lower per-shipment costs, direct customs relationships, and full operational independence in the market.
Explore Company Setup (KK / GK)ACP may be a faster, simpler fit
For general consumer goods without ministry filings -- fashion, electronics accessories, sports goods -- ACP (Attorney for Customs Procedures) provides a lighter-touch path to Japan market entry at lower cost.
Explore ACP ServiceOne partner across your Japan journey.
- Stage 01Test the marketImport and sell through IOR or ACP with no Japan entity required.You are here
- Stage 02IncorporateEstablish a KK or GK once your volume justifies your own entity.Explore
- Stage 03OperateRun the business with ongoing tax, visas, and compliance handled.Explore
Request an IOR / EOR assessment.
Tell us what you are importing or exporting. We respond within one business day.
From the journal.
Field notes on importing, exporting, and operating across the Japan border, written by the team that files the paperwork.
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