For most Amazon Japan overseas sellers, shipping from overseas to FBA warehouse in Japan generally requires the following process:
What are the trade procedures and matters requiring attention in each of these processes in order to operate in a compliant manner?
The following Green Circle will introduce to you the key points that you need to know in order to clear the SOP (Standard Operation Procedure).
Q1: How to understand the difference between ACP and IOR?
What is the difference between these two? Let's take a look together:
ACP is Attorney for Customs Procedures, which translates into Chinese as Administrator for Customs Procedures.
The main duty of the ACP is to designate a customs agent in advance for individuals or legal entities (non-Japanese overseas sellers) who do not reside in Japan to submit import/export declarations, conduct import inspections, pay customs duties, and receive tax rebates from the Customs Office when they go through the formalities at the Japan Customs as an importer. In short, ACP is a Japanese company registered in Japan Customs to help overseas sellers as the main agent of import and communication work.
Please note that ACP does not assume full responsibility for importers.
IOR, Importer of Record, refers to a company registered under Japanese law as an importer. In addition to being responsible for filing import and export declarations, paying customs duties and other import-related fees, the importer is also responsible for ensuring that the imported goods comply with local laws and regulations.
Q2: Are certain product categories only available from
IOR import but not ACP proxy import?
Yes, under the notification, certification or registration requirements of other Japanese government agencies, the importation of certain products must be done by an Importer on Record (IOR) in Japan, who is responsible for determining whether or not a permit, license or other authorization is required for the imported goods, and for ensuring that all imported goods are in compliance with Japanese regulations and product labeling obligations.
Non-Japanese importers cannot undertake this work.
Q3: Which specific product categories can only be imported by IOR?
Certain imported goods are deemed to adversely affect the domestic economy, public health, public safety and morals of Japan, and some laws/ordinances require importers to submit certain certificates issued by the Japanese authorities in order to obtain the necessary import licenses/authorizations.
If an overseas seller is unable to obtain an import license and cannot import through ACP, it can be imported by a local importer (IOR) with the relevant import license.
Q4：How do overseas sellers get a compliant
Importing JCT credit notes?
If an overseas seller registers as a consumption taxpaying entity (also known as a "consumption taxpayer") in Japan through a tax agent, the seller's company, as an overseas importer, declares the imported goods through an ACP agent, obtains a customs credit note, and is able to deduct the import consumption tax by filing a consumption return at the final accounting period of each year.
Q5：How to apply for binding ACP for overseas sellers?
What is the binding period of ACP?
This is usually done through the logistics company and its customs broker. Please note that there are 9 customs districts in Japan, and the ACP registration information is not shared among the districts. This means that before shipment, you need to confirm the destination customs where the goods will arrive and appoint an ACP that has been registered with the local customs to complete the import customs clearance procedures.
If each time the customs clearance is in a different customs zone and with a different clearing house, it may be necessary to re-appoint different ACP bindings, then there should be a chance that the ACP bindings will be charged according to the single customs clearance / different customs zones.
Q6: Is it better to open a store with a Japanese company or an overseas company?
For overseas sellers after the "invoice retention system" regulations come into effect, compliance requirements, first of all, you need to confirm whether the products sold can be sold through an overseas company as an importer, if so, it is recommended to use an overseas company to register as an offshore taxable entity in Japan, registered JCT after the use of the standard filing method to declare, through the commission of the ACP import customs clearance, in order to obtain a deductible import consumption tax bill.
If the seller's products can only be sold through a Japanese company as an importer IOR, then it is recommended to register a local Japanese company to open a store, apply for the relevant import license in accordance with the regulations, and comply with customs clearance in order to obtain a deductible import consumption tax bill.
Write at the end
In summary, I believe that we have a clearer understanding of the Japanese customs clearance process, considering the cost of ACP binding and customs clearance fees, it is recommended that new sellers and old sellers with annual sales of less than 50 million yen in the base period choose to simplify the declaration in the tax period, so that in the case of not being able to provide compliant imported invoices for deduction, you can save the tax of 80%.
Green Circle is the Amazon SPN and ebay Golden Eagle program tax service provider, but also the first batch of domestic service providers to get the Japanese JCT certificate, the current number under the time stability, every week continues to be smooth under the number.
Green Circle partners ten years of tax specialist team, and the Japanese tax authorities to maintain close contact with the registration of the industry's leading time, the fastest 2 weeks under the legal person number, can provide professional and personalized tax advice for the Japanese station sellers friends, and to ensure that your tax compliance.
If you have any related needs, or have any questions about tax in Japan, please feel free to ask Ms. Green Circle.
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