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Non-resident importers and the Attorney for Customs Procedures
In this newsletter, we will look back on the clarification of the Importer of Record (IOR) definition and introduce the Attorney for Customs Procedures (ACP) programme.
As an important source of revenue for governments, indirect taxes can impact many facets of business operations. PwC Tax Japan’s Indirect Tax Services team offers indirect tax consulting services to help companies determine their exposure and opportunities for recovery.
Partner, PwC Tax Japan
In this newsletter, we will look back on the clarification of the Importer of Record (IOR) definition and introduce the Attorney for Customs Procedures (ACP) programme.
This newsletter explains the necessity for voluntary disclosure to Customs, filing of amended customs declarations regarding transfer pricing (TP) adjustments paid retroactively, and the process for doing so.
Under new Customs related laws and regulations effective October 1, 2023, foreign companies that import into Japan without a sales transaction, but use a separate local company to act as importer of record, need to assess their supply chains.
On November 4, 2020, the Japanese Ministry of Finance released its annual report on audits conducted by Japan Customs for FY 2019, which covers July 2019 to June 2020.