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Importer of Record (IOR) or ACP? Selling on Amazon Japan FBA from overseas

The short answer, how Japan treats the importer, and what to do with regulated products — from a Tokyo trading company founded in 1948.

Amazon.co.jp FBAACP for non-resident importersIOR only when we sellTokyo
THE SHORT ANSWER

If you sell under your own Amazon account, you are the importer

Many overseas sellers start by searching for an "Importer of Record for Amazon Japan". In Japan, the importer is the party that has the right to dispose of the goods after import. When the goods are sold under your own Amazon.co.jp seller account, that party is you.

A foreign company can be the importer without setting up a Japanese company. What you need is an Attorney for Customs Procedures (ACP): a party in Japan, registered with Japan Customs, that acts as your contact point there. Fujiya Trade acts as ACP for overseas sellers and works with a licensed customs broker, who files the import declaration.

We do not offer name-only IOR. Putting someone else's name on the import while you sell the goods yourself creates tax and liability problems for both sides. We will set you up as the importer with Fujiya Trade as your ACP instead.
IOR VS ACP

Which one fits you? Ask one question: who sells the goods in Japan?

ACP (most overseas sellers)IOR by Fujiya Trade
Who sells in JapanYou, under your own Amazon.co.jp accountFujiya Trade, under our account (sales consignment) or after we buy the goods
Who is the importerYouFujiya Trade
What we doYour contact point with Japan Customs, arranging the licensed customs broker, collecting the documents for the declaration, labeling and FBA deliveryImport, customs, tax payment, sales and the point of contact for product issues
Upfront costSmall: a one-time set-up fee when we register as your ACPLarger: a deposit is required before we start
PricesQuoted after screeningQuoted after screening

Duties, import consumption tax and the customs broker's filing fee are charged at actual cost in both cases.

REGULATED PRODUCTS

Cosmetics, food, infant toys and electrical goods

Some products need more than customs clearance before they can be sold in Japan. We check each item before we accept it and tell you what is needed. We do not say "no problem" before we have checked.

  • Cosmetics — a Japanese cosmetics marketing authorization license holder must be responsible for the product. Fujiya Trade holds this license, so cosmetics are handled through our cosmetics import program, not through ACP alone.
  • Food and food-contact items — an import notification under the Food Sanitation Act is required. Reviewed case by case.
  • Toys intended for infants — covered by the Food Sanitation Act in Japan. Reviewed case by case.
  • Electrical products — PSE requirements apply. Reviewed case by case.
HOW IT WORKS

From your first message to FBA check-in

  1. Send us an application with your product and your Amazon.co.jp store (if you already have one).
  2. We screen the product and tell you whether ACP or IOR fits, and what the product needs.
  3. For ACP, we register with Japan Customs as your ACP.
  4. You ship to our Tokyo facility. Our partner customs broker clears the goods with you as the importer.
  5. We label (FNSKU), prepare and deliver to Amazon.co.jp fulfillment centers.
FAQ

Questions overseas sellers ask us

Do I need a Japanese company to sell on Amazon Japan FBA?
No. A foreign company can be the importer of its own goods. As a non-resident importer, you appoint an Attorney for Customs Procedures (ACP) in Japan who is registered with Japan Customs and acts as your contact point there. A licensed customs broker files the import declaration.
Does Amazon act as the importer for my FBA inventory?
No. Amazon does not act as the importer for FBA inventory. The goods must be imported and cleared before they are delivered to an Amazon.co.jp fulfillment center.
Can you just be the Importer of Record on paper while I sell under my own account?
We do not offer name-only IOR. In Japan, the importer is the party that has the right to dispose of the goods after import. If you sell under your own Amazon account, that party is you, so the right set-up is: you as importer, and Fujiya Trade as your ACP.
When can Fujiya Trade be the Importer of Record?
Only when we sell the goods in Japan ourselves — either under a sales consignment (we sell your goods under our own account and settle the proceeds with you) or when we buy the goods. These cases are screened and quoted individually.
Can you handle cosmetics, food, toys or electrical products?
Regulated products are checked item by item before we accept them. Fujiya Trade holds a Japanese cosmetics marketing authorization license, so cosmetics are handled through our cosmetics import program. Food and food-contact items, toys intended for infants (under the Food Sanitation Act) and electrical products (PSE) are reviewed case by case. We do not promise approval in advance.
Should I ship DDP or DAP?
It depends on who is the importer. If you are the importer with Fujiya Trade as your ACP, duties and import consumption tax are paid on your behalf as the importer's costs and settled at actual cost. We confirm the shipping terms with you before the first shipment.

This page explains how we work. It is not legal or tax advice. Requirements are confirmed for each product and shipment.

More guides for overseas sellers →

Planning your first shipment to Amazon Japan?

Tell us what you sell and where it ships from. We will reply by email with whether ACP or IOR fits and a quote.

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