Japan operates one of the most rigorous import frameworks in Asia. Imports require a customs declaration filed through Japan Customs, settlement of import duty and 10% Consumption Tax, and clearance against the Foreign Exchange and Foreign Trade Act (FEFTA) for any item subject to METI strategic trade controls
In principle, Japan Customs does not permit foreign entities to act as Importer of Record directly. Non-resident shippers must operate through a Japan-resident representative under the Attorney for Customs Procedures (ACP) framework.
IOR Service operates as your Non-Resident IOR and EOR partner in Japan through a registered ACP structure. We coordinate ACP appointments with Japan Customs, manage METI and sector-regulator workflows, file customs declarations through licensed brokers, and settle import duty and Consumption Tax as the legal party of record.
Japan's customs and conformity rules sit alongside strict export-control legislation that applies to inbound shipments of regulated technology. Foreign companies shipping into Japan without an in-country compliance structure face customs detention, FEFTA enforcement exposure, or post-clearance audit risk.
No direct foreign IOR option: Japan Customs does not permit foreign entities to file import declarations directly. A Japan-resident party must be appointed under the ACP framework before a non-resident can act as IOR.
METI strategic trade controls: Items on the FEFTA control list (encryption-enabled devices, servers above performance thresholds, networking equipment, dual-use components, sensors, and software) require list-based classification and may require an export-control review on the originating end and a parallel compliance check in Japan.
Radio and telecom approvals: Wireless devices, Bluetooth, WiFi, and radio-frequency equipment require Technical Conformity Mark (Giteki Mark) certification under the Japan Radio Law administered by the Ministry of Internal Affairs and Communications (MIC). Equipment without Giteki cannot be lawfully used or placed on the Japanese market.
PSE Mark for electrical safety: Electrical appliances and components subject to the Electrical Appliance and Material Safety Act (DENAN) require PSE Mark certification before import and distribution.
Sector regulators: Medical devices require compliance with the MHLW and PMDA pathways; food, cosmetics, and chemicals require additional sector authorizations.
High scrutiny on used and refurbished equipment: Refurbished IT and telecom equipment faces additional documentation requirements and, in some categories, restrictions on import or resale.
As your Non-Resident IOR in Japan operating through ACP, IOR Service manages the full compliance stack from pre-shipment review through delivery, under a single engagement.
Pre-shipment compliance review: HS classification, FEFTA list-control screening, catch-all control assessment, restricted-item check, Giteki and PSE scope confirmation, and end-use review before goods leave origin.
ACP registration and maintenance: Preparation and filing of ACP registration documents with Japan Customs, typically completed in approximately two weeks. ACP coverage is maintained for the duration of the engagement.
Documentation and customs declarations: Commercial invoice review, certificate of origin verification, packing list alignment, METI license coordination where applicable, Giteki and PSE documentation compilation, and customs declaration filing through licensed brokers.
Duties and Consumption Tax handling: We pay applicable import duty (rates per Japan's Customs Tariff Schedule, EPA preference where qualified) and 10% Consumption Tax from our account as the registered IOR. Costs are billed transparently to the client.
Customs coordination and release: Japan Customs interface, query response, inspection coordination, and post-clearance audit management in accordance with Japan Customs Law recordkeeping rules.
Recordkeeping and shipment updates: Customs declarations, METI licenses, Giteki and PSE certificates, and supporting documentation retained per Japan Customs Law retention requirements. Status updates per shipment milestone.
For re-exports, multi-destination projects, and equipment returns leaving Japan, IOR Service operates as your Non-Resident EOR under the ACP framework.
Pre-export compliance review: HS classification, FEFTA list-control and catch-all control screening for dual-use and encryption-enabled items, destination market assessment, and METI export license pathway determination before goods leave Japan.
Export documentation: Commercial invoice review, certificate of origin preparation, packing list alignment, METI export license coordination where applicable, and export declaration filing with Japan Customs.
Tax handling: Consumption Tax zero-rating documentation under Japan export rules, customs fee settlement from our account as the registered exporter. Costs billed transparently.
Carrier and broker coordination: Interface with the carrier, customs broker, and Japan Customs for departure clearance. Query response and post-departure documentation.
Recordkeeping and shipment updates: Export declarations, METI license records, and shipping documents retained per Japan Customs Law retention requirements. Status updates per shipment milestone.
Re-export and multi-destination support: Project-flow coordination across multiple destinations, returned-equipment handling, and bonded warehouse consolidation for outbound staging.
Japan Customs administers all import and export declarations under the Customs Law. The ACP (Attorney for Customs Procedures) is the legal mechanism through which a non-resident entity is appointed as Importer or Exporter of Record. ACP registration is filed directly with Japan Customs and remains active for the duration of the appointment.
The Ministry of Economy, Trade and Industry administers the Foreign Exchange and Foreign Trade Act, which controls items on the list-control schedule (encryption, high-performance computing, sensors, networking, semiconductors, and other dual-use categories) and applies catch-all controls to non-listed items destined for sensitive end uses or end users. METI licenses may be required for both inbound and outbound shipments depending on the item and counterparty.
The Ministry of Internal Affairs and Communications administers the Japan Radio Law. Wireless and radio-frequency equipment requires the Technical Conformity Mark (Giteki, 技適) before it can be lawfully used or sold in Japan. Imports of non-Giteki-marked equipment intended for the Japanese market may be held at customs.
The Electrical Appliance and Material Safety Act (DENAN) requires PSE Mark certification for electrical appliances and components within its scope. PSE is administered by METI through registered conformity assessment bodies.
Medical devices and pharmaceuticals fall under the Ministry of Health, Labor and Welfare (MHLW) and the Pharmaceuticals and Medical Devices Agency (PMDA). Food, cosmetics, chemicals, and agricultural products trigger additional sector authorizations.
Commercial invoice (with HS codes and clear product descriptions)
Packing list
Bill of lading or airway bill
Certificate of origin (EPA-preference documentation where applicable)
METI export or import license (for FEFTA-controlled items)
Giteki Mark certificate (for wireless and radio equipment)
PSE Mark certificate (for DENAN-scope electrical equipment)
End-use statement (for catch-all-control screening)
Sector-specific permits (MHLW/PMDA, food, chemicals, etc.)
Insurance certificate (where applicable)
Classify equipment under the Japan Customs Tariff Schedule, identify FEFTA-controlled items, and confirm Giteki, PSE, and sector scope.
Prepare and file the ACP appointment with Japan Customs (typically completed in about 2 weeks for first-time shippers).
METI licenses, sector authorizations, and conformity certificates per item.
Invoice review, license coordination, and customs declaration preparation through a licensed broker.
Japan Customs submission, query response, release coordination.
Paid by IOR Service as the registered IOR, then billed transparently.
Delivery to consignee, documentation retained for audit under Japan Customs Law.
No ACP in place: Customs cannot file a declaration under a non-resident name without an active ACP appointment. Shipments routed to Japan without an ACP are detained until the appointment is registered.
Encryption or dual-use items without METI clearance: FEFTA-controlled equipment held pending list-based classification and license application. Servers, networking, and security appliances are common categories.
Wireless equipment without Giteki Mark: Bluetooth, WiFi, and radio-frequency devices cannot be lawfully used in Japan without Giteki. Customs may detain non-marked equipment intended for the local market.
PSE non-compliance: Electrical equipment within DENAN scope is held pending PSE certification.
Used or refurbished IT equipment: Additional documentation and end-use review; some categories restricted.
Documentation valuation questions: Japan Customs scrutinizes invoice values, particularly for inter-company transfers and free-of-charge items; valuation queries delay release.
Catch-all control oversight: Non-listed items destined for sensitive end uses or end users still require METI screening; missing this step is a common enforcement exposure.
Tell us the origin, destination city, equipment scope (including encryption or wireless capability), and project timeline. Our compliance team returns a METI, Giteki, and PSE assessment, customs documentation framework, and quote, typically within one business day.
Available on request
Shared after initial assessment.25+ Years of International Trade & Compliance Leadership
Backed by decades of experience in global trade, IOR Service delivers the compliance frameworks, regulatory oversight, and market-entry expertise required for successful international operations. From highly regulated industries to complex cross-border projects, we help organizations move forward with certainty.Not directly. In principle, Japan Customs does not permit a foreign entity to act as IOR. The route for non-resident shippers is the Attorney for Customs Procedures (ACP) framework: a Japan-resident party is appointed under ACP registration with Japan Customs, and the foreign entity then acts as Non-Resident IOR. IOR Service holds the ACP structure on your behalf, so you ship into Japan without establishing a local subsidiary.
The Ministry of Economy, Trade and Industry administers the Foreign Exchange and Foreign Trade Act, which controls dual-use items, encryption-enabled equipment, high-performance computing, sensors, and networking gear. METI licenses may apply to both inbound and outbound shipments of listed items, and catch-all controls extend to non-listed items destined for sensitive end-uses. IOR Service screens equipment scope and coordinates licensing during pre-shipment review.
Import duty is assessed on the customs value per Japan's Customs Tariff Schedule (EPA preference applies where qualified). Consumption Tax is 10%, applied on customs value plus duty. Under DDP terms, IOR Service pays duty and Consumption Tax as the registered IOR and bills transparently.
Yes, subject to METI clearance under FEFTA. Encryption-enabled servers, networking equipment, and security appliances are commonly list-controlled. We complete list-based classification, catch-all control screening, and license application coordination as part of pre-shipment review.
In most categories, yes, with additional documentation. Used IT equipment may require end-use statements, refurbishment records, and fitness certification. Some categories face restrictions on import or resale. Scope confirmation is part of pre-shipment review.
At minimum: commercial invoice, packing list, bill of lading or airway bill, certificate of origin, METI licenses for FEFTA-controlled items, Giteki Mark certificates for wireless equipment, PSE Mark certificates for DENAN-scope electrical equipment, and sector-specific permits where applicable. Japan Customs reviews all documents at clearance; mismatches cause delays.
Yes. Under DDP (Delivered Duty Paid) terms, IOR Service acts as the Non-Resident IOR through ACP, pays all duty and 10% Consumption Tax, manages METI and conformity workflows, and delivers cleared goods to the consignee. Your company appears as Non-Resident IOR on the customs record with our ACP as the appointed Japan-resident representative.
