Koji Makino

Koji Makino is the President and a Representative Director of Deloitte Tohmatsu Global Trade Bureau Co., Ltd.. 

Prior to joining Deloitte Tohmatsu, for over 20 years Koji worked at Japan Customs and within the Ministry of Finance at Customs Headquarters.

He has extensive experiences in legal interpretation and enforcement of Japanese trade regulations and dealing with administrative reviews relating to various customs and export controls procedures.

He contributed to the introduction of the AEO (Authorized Economic Operator) system, the harmonization of Compliance Program between Customs’ AEO system and the Ministry of Economy Trade and Industry’s export controls system in Japan. 

After joining Deloitte Tohmatsu, he has been advising clients on:
・Tariff classification and customs valuations
・Optimizing trade related processes (i.e. the establishing paperless operations)
・Digitizing trade related processes (i.e. analyzing the current operations and implementing trade related IT tools)
・Obtaining and retaining AEO status including C-TPAT
・Obtaining bonded factory and warehouse licenses
・Address trade and general international challenges (import and export regulations, natural disasters, pandemics, forced labor issues and decarbonization)  

Our Service Offerings 
・Tariff classification and customs valuation supports
・Post-Customs audit support
・FTA utilization support
・Assist in developing a company structure to comply with export control regulations and conducting internal audit to ensure the appropriate structure
・Assist in digitizing trade related processes (i.e. analyze the current operations and implement trade related IT tools)
・Assist in developing self-custom clearance operations (this may involve discussions with Japan Customs to have them agree on the operations)
・Assist non-Japanese resident companies import goods into Japan  
・Conduct research on international logistic optimization

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