日本海关ACP新政与JCT改革对跨境电商的全面影响及合规解决方案
日本海关ACP新政与JCT改革对跨境电商的全面影响及合规解决方案
Japan's ACP Policy and JCT Reform: Comprehensive Impact on Cross-border E-commerce and Compliance Solutions
2023年10月1日，日本海关和税务部门同步实施两项重大改革：合规发票制度和ACP税关事务管理人制度修改。这些新政将对跨境电商卖家产生深远影响。
October 1, 2023 marks the simultaneous implementation of two major reforms by Japanese customs and tax authorities: the Compliant Invoice System and the Revised ACP Customs Manager System. These new policies will profoundly impact cross-border e-commerce sellers.
新政核心内容 Core Content of New Policies
税务方面(JCT改革):
- 启动发票制度作为消费税购置税额扣除方式
- 要求跨境电商卖家注册JCT税号
Taxation (JCT Reform):
- Implementation of invoice system for consumption tax deduction
- Requirement for cross-border e-commerce sellers to register JCT numbers
海关方面(ACP改革):
- 进口申报需记录"进口货物者的住址及姓名"
- 追加"进口申报人与税关事务管理人的关系"申报项
- 要求提交与ACP的委任状合同等文件
Customs (ACP Reform):
- Import declarations must record "importer's address and name"
- Addition of "relationship between importer and ACP manager" declaration item
- Requirement to submit power of attorney and contract documents with ACP
新政对清关的影响 Impact on Customs Clearance
1. 一般贸易方式: 审查将更加严格，伪造贸易链条难度增大
2. 无本土进口商货物: 只能使用ACP模式清关，进口代理商模式将被禁止
1. General trade method: Stricter review, increased difficulty in fabricating trade chains
2. Goods without local importers: Only ACP clearance mode allowed, import agent mode prohibited
合规解决方案 Compliance Solutions
方案1: 注册日本公司，建立真实贸易链条
方案2: 注册JCT并绑定ACP，实现进口消费税抵扣
方案3: 绑定ACP但不注册JCT（成本最高方案）
Solution 1: Register Japanese company, establish genuine trade chain
Solution 2: Register JCT and bind ACP for import consumption tax deduction
Solution 3: Bind ACP without JCT registration (most costly option)
卖家应对建议 Recommendations for Sellers
1. 提前做好10月份备货计划，预留物流缓冲时间
2. 已注册JCT的卖家应立即绑定ACP
3. 未注册JCT的卖家也应提前准备ACP备案
1. Prepare October inventory plan in advance, allow logistics buffer time
2. Sellers with JCT registration should immediately bind ACP
3. Sellers without JCT should also prepare ACP filing in advance
特别提示: 新政初期清关速度可能较慢，建议卖家提前规划！
Special Note: Customs clearance may be slower during initial policy implementation - sellers advised to plan ahead!
