Country Dossier Brazil
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Table of Contents Overview of Customs Procedures Customs Regimes List of Customs Procedure Codes List of Entry Ports and Codes Description of Specimen Documents Citations Overview of Customs Procedures Brazilian Customs (Aduanas e Comércio Exterior) operates under the authority of the Secretariat of Federal Revenue (Secretaria da Receita Federal), a branch of the Ministry of Finance. Since 1997, the Brazilian Government has used a computerized information system, known as SISCOMEX Foreign Trade Integrated System, to monitor imports. The network links the Foreign Trade Department-SECEX, the Central Bank of Brazil and the Secretariat of Federal Revenue. Access to SISCOMEX is granted by Customs to Brazilian importers who are registered with the National Directory of Legal Entities (CNPJ) and the State Taxpayers Registry. At the time of registry, the importer must designate a bank account to facilitate the payment of duties and taxes. Customs forms such as the Import Declaration and the Import License are available through SISCOMEX. Import declarations are filed electronically by the importer or his customs broker. An Import Declaration Summary is then printed out, signed and submitted to Customs with the corresponding entry documents. Once the duties and taxes have been paid via the SISCOMEX system the entry is considered registered and the customs clearance procedure begins. Simplified Import Declarations can be used for shipments with a FOB value of US$3000 or less. The form used for a simplified declaration is the Declaracao Simplificada de Importacao (DSI). Once duty payment is collected then the entry is officially registered and assigned a Customs inspection channel: Green (verde) customs cleared no additional inspections required Yellow (amarelho) mandatory inspection of documents before authorization of customs clearance Red (vermelho) mandatory inspection of documents and of the merchandise before authorization for customs clearance Grey (gris) mandatory inspection of documents, merchandise, and the taxable basis of import tax is required before customs clearance authorization is issued. Customs authorizes release of goods to the importer by making available in SISCOMEX the Import Certificate that serves as proof of Customs clearance. It should be noted that import certificates are also generated for warehouse entries. Therefore, the corresponding Import Declaration Summary for home consumption should read, Consumo, in the left hand corner of the form while a summary for warehouse entry will indicate, Admissao em Entreposto Aduaneiro. 2
Imports of agricultural products are regulated and authorized by the Ministry of Agriculture under a system called VIGIAGRO (Vigilância Agropecuária do Ministério da Agricultura, Pecuária e do Abastecimento.) Licenses, permits, and inspections for entry are issued according to the procedures stipulated by the SISCOMEX system and vary depending on the product. These include Veterinary Certificates for animals and animal products and phytosanitary documents for plants and plant products. Authorization for entry from the intervening authority always precedes customs clearance. The following agencies are responsible for inspections and permission that may be required prior to customs clearance: Serviço de Sanidade Animal (SSA) Serviço de Sanidade Vegetal (SSV) Serviço de Inspeção de Produtos de Origem Animal (SIPA) Serviço de Inspeção Vegetal (SIV) Serviço de Fisc. e Fomento da Produção Animal (SFFA) Serviço de Fisc. e Fomento da Produção Vegetal ( SFFV). 3
Customs Regimes 1. Definitive Importation for Consumption Imports for consumption require the filing of either the: Import Declaration Summary or Simplified Import Declaration shipments with FOB value US$3000 or less After submitting an import declaration electronically, the broker or importer prints out a summary and submits the signed document to Customs along with the relevant import documentation: Commercial Invoice Bill or Lading or AWB Import License Sanitary documents The importer is required to secure payment of duties and taxes before the Import Declaration can be considered registered. The SISCOMEX system permits the Comprovante de Importacao (Import Certificate) to be generated once the shipment has cleared Customs. 2. Bonded Warehouse Bonded warehouse regime permits duty-free storage of goods at an authorized bonded facility under the supervision of customs officials. The importer or broker submits a Declaration for Warehouse Import via SISCOMEX. The goods are then allowed to transfer to the warehouse. The Import Declaration Summary form that prints out is titled, Extrato da Declaracao de Importacao, Admissao em Entreposto Aduaneiro, and is different than the summary for consumption. 3. Temporary Import Two types of temporary imports may be filed: Temporary import of goods covered under regulations for exhibition, repairs or testing without payment of duties. The term allowed for temporary imports is 3 months. Temporary import of goods with proportional payment of taxes based on a rental or lease agreement between the foreign exporter and the Brazilian importer. Import tax and the federal tax (IPI) are only charged on products that are used in the production of other products. This regime is often used for dies and industrial tools. Due taxes are proportional to the time frame the imported product will remain in Brazil. 4. Transit Transit regime allows the transportation of goods under the control of customs officials from one customs area to another. Taxes are suspended until the goods are entered for consumption. Transit entries are filed through SISCOMEX either by the importer or the transportation carrier 4
who then presents a guarantee securing the duties that would be due at arrival if subsequently entered for consumption. 5
List of Customs Procedures Codes Procedure codes are not utilized on import entry documentation in Brazil. Each procedure such as entry for consumption, warehouse entry or transit is printed out from the SISCOMEX system in a different format. The import declaration summary forms are also titled with the corresponding entry procedure being carried out. 6
List of Entry Ports and Codes The ports of entry listed below have agricultural receiving facilities. The name of the port of entry appears in field number 11.3 of the Import Declaration Summary. Ocean Entry Port State Products Angra dos Reis Rio de Janeiro (RJ) Wheat Belém Pará (PA) Wheat, barley Cabedelo Paraíba (PB) Sugar, barley, corn, cotton Fortaleza Ceará (CE) Wheat, corn, soy, cotton Ilhéus Bahia (BA) Soy, cacao, wheat, almonds Imbituba Santa Catarina (SC) Sugar Itajaí Santa Catarina (SC) Cool meat and chicken Itaqui Maranhão (MA) Cereals Maceió Alagoas (AL) Sugar, wheat Niterói Rio de Janeiro (RJ) Wheat Paranaguá Paraná (PR) Soy, corn, barley, salt Pelotas Rio Grande do Sul (RS) Rice Porto Alegre Rio Grande do Sul (RS) Cool meat, apples, wheat, salt, soy Recife Pernambuco (PE) Wheat, corn, barley, sugar Rio Grande Rio Grande do Sul (RS) Soy, rice, barley Rio de Janeiro Rio de Janeiro (RJ) Wheat, sugar Salvador Bahia (BA) Wheat, fruits, rice Santarém Pará (PA) Manioc, rice, nuts Santos São Paulo (SP) Cereals, juice, wheat, soy, cool meat São Francisco do Sul Santa Catarina (SC) Soy, corn, wheat, chicken Vitória Espírito Santo (ES) Cereals Air State City International Airport RS Porto Alegre SALGADO FILHO DF Brasilia BRASÍLIA/JUSCELINO KUBITSCHEK AC Rio Branco RIO BRANCO AC Cruzeiro do Sul CRUZEIRO DO SUL AP Macapa MACAPÁ 7
RR Boa Vista BOA VISTA PA Belem VAL DE CANS AM Manaus EDUARDO GOMES CE Fortaleza PINTO MARTINS PE Recifie GUARARAPES BA Salvadors DOIS DE JULHO/ LUÍS EDUARDO MAGALHÃES MG Belo Horizonte TANCREDO NEVES RJ Rio de Janeiro ES Vitoria VITÓRIA SP RIO DE JANEIRO/ANTONIO CARLOS JOBIM Sao Jose dos Campos SAO JOSE DOS CAMPOS SP Guarulhos GUARULHOS SP Campinas VIRACOPOS PR Foz de Iguacu FOZ DE IGUAÇU - PR PR Sao Jose dos Pinhais AFONSO PENA SC Florianopolis HERCÍLIO LUZ SC RN Itajai Parnamirim AEROPORTO INTERNACIONAL DE NAVEGANTES AEROPORTO INTERNACIONAL AUGUSTO SEVERO 8
Specimen Documents Import Declaration for Consumption Summary (Extrato da Declaração Consumo) Purpose A summary statement of the Import Declaration which is printed after initial electronic entry transmission; initiates clearance procedure Issuing Authority Secretariat of Federal Revenue (Secretaria da Receita Federal) Where entry number is marked Top left hand corner, circled item 1. The same entry number will also appear on the Import Certificate which serves as proof of customs clearance. Where procedure code is marked Import Declaration Summary form indicates Consumo in heading; for example, Import Declaration Summary for Bonded Warehouse Entry will indicate Admissao em Entreposto Aduaneiro Where duty amount is marked Circled item 25.3, Valor a Recolher. Once duty payment is collected then the entry is officially registered and assigned a Customs inspection channel: Green (verde) customs cleared no additional inspections required Yellow (amarelho) mandatory inspection of documents before authorization of customs clearance Red (vermelho) mandatory inspection of documents and of the merchandise before authorization for customs clearance Grey (gris) mandatory inspection of documents, merchandise, and the taxable basis of import tax is required before customs clearance authorization is issued. Where stamps are posted Not applicable; the importer or assigned customs broker prints, signs, and dates the summary after electronically transmitting the entry information. Hard copy summary is submitted to Customs with entry documentation. English Translation 1. Entry Number: 2. Register Date: 3. Secretariat of Federal Revenue 4. Branch City (the example is for Ponta Pora) 5. Import Declaration Summary 6. Consumption 7. Clearance type 8. Quantity of Additional Declarations 9. Importer 10. Legal Representative 11. Cargo 11.1. Manifest Type 11.2. Manifest Nº 11.3. Customs Bonded Premises 11.4. Package 11.5. Quantity 11.6. Gross Weight 11.7. Net Weight 12. Value 12.1. Currency 9
12.2. Value 12.3. Freight 12.4. Insurance 12.5. Value of Merchandise at Place of Loading 12.6. Value of Merchandise at Place of Destination 13. Tax 13.1. Suspended 13.2. To collect 13.3. Import Duty 13.4. Federal Excise Tax 13.5. Antidumping Duty 14. Date of Issuance 15. Signature of Legal Representative Page 2 16. Additional Information Page 3 17. Warnings/Errors 17.1. I = Impeditive error 17.2. NI = Not impeditive error 17.3. Alerts 17.4. Complement 17.5. Type 17.6. Warning 17.7. Line Page 4 18. Additional Declaration 19. Import License Nº 20. Exporter 20.1. Name 20.2. Country 21. Tariff Classification 21.1. Mercosur Common Nomenclature 21.2. Brazilian Merchandise Nomenclature 21.3. Nomenclature of the Latin-American Integration Association 22. Sale Condition 22.1. INCOTERM 22.2. Value Merchandise under sales condition. 23. Net Weight of the product included in this Additional Declaration 24. Merchandise Detailed Description 25. Import Duty 25.1. Tax Regime 25.2. Import Duty Rate 25.3. Tax to collect 26. Federal Excise Tax 26.1. Tax Regime 26.2. Tax to collect 10
1 2 3 4 5 6 9 8 7 10 12.3 12.5 11 12 12.4 12.6 11.1 11.3 11.4 11.2 11.6 11.7 12.1 12.2 11.5 13.4 13 13.1 13.2 13.3 13.5 14 15 11
1 2 16 12
17.1 17.4 17 17.5 1 2 17.2 17.3 17.6 17.7 13
1 2 21 21.2 21.1 20 20.1 20.2 21.3 18 19 22 23 22.1 22.2 24 25 25.3 25.1 25.2 26 26.1 26.2 14
Import Certificate (Comprovante de Importação) Purpose Proof of Customs clearance Issuing Authority Secretariat of Federal Revenue (Secretaria da Receita Federal) Where entry number is marked Top left hand corner, circled item number 1.1. The entry number is the same entry number that appears on the Import Declaration Summary Where stamp is affixed Stamps are not used; once duties are paid and Customs inspections have cleared the import then the SISCOMEX systems transmits the approval and permits the printing of the Import Certificate. NOTE: The Import Certificate is also generated for warehouse entries. Therefore, the corresponding Import Declaration Summary for consumption must indicate Consumo at the top left hand corner. Admissao em Entreposto Aduaneiro indicates a warehouse entry and the corresponding import certificate for that entry would not be for home consumption. English Translation I Secretariat of Federal Revenue II General Coordination of the Customs System City of Ponta Pora III Import Certificate 1. General Information 1.1. Import Declaration Nº (entry number) 1.2. Date of Register 1.3. Rectifying Declaration Nº 1.4. Date of Register 2. Importer s Information 2.1. Importer s Name 2.2. General Taxpayers' Register (CGC) / Individual Taxpayers' Register (CPF) 2.3. Address 3. Cargo Information 3.1. Total import value (R$) 3.2. Gross Weight (kg) 3.3. Quantity of volumes 4. Customs Clearance Information 4.1. Customs Inspection Channel (Green, Yellow, Red or Gray) 4.2. Date 4.3. Observations 4.4. Date of Issuance 15
I II III 1 1.1 1.2 1.3 1.4 2 2.1 2.2 2.3 3 3.1 3.2 3.3 4 4.1 4.2 4.3 4.4 16
Citations Dispõe sobre o imposto de importação, reorganiza os serviços aduaneiros e dá outras providências, Law No. 37, DOU 21.11.1966 (1966) as amended. Dispõe sobre o acesso ao Sistema Integrado de Comércio Exterior SISCOMEX, SRF No. 70, DOU 11.12.1996 (1996) as amended Estabelece multa em operações de importação, e dá outras providências, Law No. 10.755, DOU 4.11.2003 (2003) Federal Revenue and Customs Administration www.receita.fazenda.gov.br 17