General goods (apparel, furniture, tools…) Foreign seller — no entity in Japan (own-name import via ACP)
Rules verified as of 2026-08-08 · reviewed quarterly (next review: November 2026)
No product-approval regime — the work is customs classification, duty/JCT and retail labeling. Watch washing-instruction labels for textiles.
Which regimes apply
Household Goods Quality Labeling Act (家庭用品品質表示法)
Textiles, plastics and certain household goods must carry the prescribed Japanese quality labels at retail (fiber composition, care symbols, handling notes). This is a labeling duty at the point of sale, not an import barrier.
- Prepare Japanese quality/care labels before retail sale
- Textiles: fiber composition + JIS care symbols + handler name
Customs: duty, consumption tax and the importer of record
Every commercial import needs an importer of record with post-release disposal authority, correct HS classification, duty and 10% consumption tax. A non-resident importer files through an Attorney for Customs Procedures (ACP, 税関事務管理人) and needs a tax agent for JCT recovery.
- Classify the product (HS code) and check the duty rate
- Convert values with the official customs FX rate
- Non-residents: appoint ACP (form C-7500) before the first declaration
Who can be the importer — verdict
You CAN be the importer of record as a non-resident by appointing an Attorney for Customs Procedures (ACP) before the first declaration, and a tax agent to recover import JCT. BUT product regimes that require a domestic notifier or license holder (PSE, PSC, food sanitation, PMD) are NOT satisfied by the ACP — you need a Japan-side responsible business for those: a partner importer, or (for direct B2C sales of PSE/PSC goods since Dec 2025) a notified 国内管理人.
Your checklist
- Appoint an ACP (税関事務管理人) — Customs form C-7500 — before the first import declaration
- Appoint a tax agent (納税管理人) with the tax office if you will recover import JCT
- Confirm who fulfils each product regime on the Japanese side (see the regimes above)
- Register the invoice/classification pack: HS code, duty rate, customs FX rate
- [Household Goods Quality Labeling Act (家庭用品品質表示法)] Prepare Japanese quality/care labels before retail sale
- [Household Goods Quality Labeling Act (家庭用品品質表示法)] Textiles: fiber composition + JIS care symbols + handler name
- [Customs: duty, consumption tax and the importer of record] Classify the product (HS code) and check the duty rate
- [Customs: duty, consumption tax and the importer of record] Convert values with the official customs FX rate
- [Customs: duty, consumption tax and the importer of record] Non-residents: appoint ACP (form C-7500) before the first declaration