With the development of cross-border e-commerce and the release of Japan's consumption tax compliance system, more and more Japanese website sellers have started to pay attention to the topic of JCT and ACP customs clearance mode.
First of all, let's understand what Japanese ACP and IOR compliance clearance is.
Japanese ACP system★
ACP, full name Attorney for Customs Procedure, Chinese is the tax affairs administrator. The main duty is to designate an agent in advance to handle import and export declarations, cooperate with customs inspections, pay taxes, receive information issued by customs, and receive refunds, etc., for individuals or companies that do not reside in Japan and are acting as importers at the Japan Customs Service.
In other words, if you are bound to ACP, even if you do not have a Japanese address, you can still import goods to Japan as an importer, so ACP can be understood as an offshore importer, which plays the role of management and agency.
ACP is required to guarantee the following three items:
Taxes are paid on time
Correct price to declare
Replies to Customs clearance on behalf of importers
The ACP Advantage:
ACP is a legal Japanese importer system for overseas sellers;
The ACP is a one-time payment, in perpetuity, unless the application is canceled;
It is not necessary to register a Japanese company as an IOR, and you can use an overseas company to obtain an Import License Notice.
What documents do I need to provide to apply for ACP binding?
1. Documents proving that our company is actually engaged in trading.
A. Electronic Version of Business License
B. An official website displaying the company's products.
C. Commodity and funding flow charts
D. Introductory brochures on commodities (catalogs)
2、Sign the relevant documents provided by the Customs and Excise Department.
A. Letter of Appointment of the Commissioner of Customs and Excise (Application Form)
B. Warrant of appointment of customs administrator
Customs Clearance Process for Importing Goods to Japan ★
Let's take a look at the two departments in Japan regarding the customs and consumption taxes paid on the import of e-commerce goods and the JCT that needs to be paid after the sale of the goods:
1) Customs. In the Customs, the reverse accounting need to pay customs duties and import consumption tax, you in the sale of whether the tax again, the Customs does not care, she only cares about whether you in the import of goods have to pay.
2) Inland Revenue Department. When you make a sale, you need to pay the sales excise tax (JCT), and it is up to the tax office to decide whether or not the import excise tax you paid at the Customs can be deducted. As long as the import excise tax you paid at the Customs is in compliance with the regulations, and you provide a valid invoice (Import Permit Notice), you can get a deduction.
The two are separate and should not be confused.
Let's take a look at the total process of ACP customs clearance:
The regular process of Japanese IOR customs clearance is necessary ★
In the use of ACP import customs clearance, due to overseas enterprises as importers in the law can bear the responsibility is limited, so before the green circle of the article also said that some of the goods can not be imported through the ACP, you want to see the details of the seller's friends can click the link below to enter the view:
The most complete | Japan Customs Clearance SOP Process Key Points
These products can only be imported through Japanese companies or Japanese individuals, and some products even need to have the relevant import license documents.
Products that cannot be cleared by ACP:
1) Food Hygiene Law: Food, beverages, baby and child utensils, tableware, etc;
2) Pharmaceutical Law: Pharmaceuticals, Cosmetics, Health Care Products;
3) Electrical Appliance and Material Safety Act (PSE Act): Home appliances, mobile power, lithium-ion batteries;
(4) Consumer Goods Safety Act (PSE Act): warm water circulators for baby beds and bathtubs, lighters, pressure cookers, helmets, and mountaineering ropes.
In view of the situation that we must use Japanese Importer (IOR) to clear customs, Green Circle Japan Accountant has organized a compliant customs clearance process for overseas e-commerce sellers for all sellers' friends' reference:
Compliant import bills for ACP clearance ★
As of now, there have been a number of Japanese compliant sellers registered with the Japanese JCT, to get the legal person number, also began to try to commission ACP compliant customs clearance, the current green circle of the seller has got the first compliant customs clearance invoice (Japan Import Permit Notice), we look at the following:
Declaration of Principles
This is a very important point:
By 2023-9-30, the full amount of input excise tax can be deducted by entering the seller's company name and address as shown on the Notice of Permission, which corresponds to the JCT registration.
However, after 2023-10-1, if only the corresponding seller's company name and address are included, but not the corresponding seller's corporate number, the full credit will not be available, and the credit will be limited to 80% from 2023-10-1 through 2026-9-30, and only 50% from 2026-10-1 through 2029-9-30.
Green Circle suggests to seller friends:
When registering for JCT, the company name and address provided to the tax agent for registration should be the latest name and address of the business license.
If you want to bind an ACP, you need to use the same English name and address as in the Corporate Number Notification or JCT Number Notification provided by us.
ACP bonding recommendation after 2023-10-1 is to bond the legal entity number, import tax bill (import license notice) must also show the legal entity number, company name and address that is consistent with the legal entity number/JCT notice in order to get the full amount of deduction.
What are the advantages of using JCT tax code + ACP binding customs clearance? ★
Sellers use the Japanese corporate number + Japan JCT tax number + ACP customs agent mode, for compliance reporting and tax payment according to the normal price, you can realize the requirements of Japan Customs compliance clearance, without the risk of customs seizure, and at the same time, save the customs clearance invoice can be deducted in the JCT declaration, which is higher for the seller friend of the input tax is to save a lot of cost.
At present, most of the freight forwarders are double clearing package tax channels, the biggest disadvantage of this customs clearance mode is: as long as the same batch of goods in which there is a violation of the product, the whole batch of goods will be associated, there are together with the risk of being seized or even destroyed.
Japan's tax bureau consumption tax new regulations JCT will be officially effective from October 1, 2023, Japan's Amazon official also sent a number of emails urging eligible sellers to hurry to register JCT tax number, the current green circle every week under the number of huge.
If you have an obligation to register with JCT Japan, Green Circle is undoubtedly your best choice.
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