Most of the goods imported to Brazil go through a regular import process, but some are eligible for simplified custom clearance procedures. In this article we will list the items and categories that can benefit from this simplified process and what the basic steps for clearing these items into the country are.
Simplified Import Declaration
The document used for the custom clearance process of goods imported under the simplified custom clearance process is called Declaração Simplificada de Importação or DSI. Based on the DSI information, the taxes due on the importation will be calculated. In addition to this, the document serves as a base to verify if the goods are under exchange and administrative controls, which will be performed before the custom clearance process.
The DSI needs to contain basic information required by the custom clearance officer such as:
- Importer information
- Exporter information
- Value of goods, freight and insurance and CIF value
- Details about the goods
- For goods imported for specific reasons by a foreign government body, there is a separate field in the DSI, which must be completed and signed by the foreign authority
The DSI is completed by the importer and submitted through SISCOMEX or using specific forms provided by the Federal Revenue Service, or Receita Federal. If the DSI is submitted through SISCOMEX’s online system, it is called DSI-Eletrônica.
Imported Goods Admitted Under the Simplified Custom Clearance
The nature of the goods imported to Brazil will determine if the DSI should be submitted through SISCOMEX or handed to the clearance officer by other means.
Goods that Require DSI-Eletrônica
The following goods are required to have a DSI-Eletrônica in order to be admitted to the country and benefit from the simplified clearance process:
- Goods up to USD 3000 imported by an individual, in quantity and frequency that do not characterize commercial activity
- Imported by a legal entity and whose value is not above USD 3000
- Received as a donation made by foreign government or organization
- Subjected to the regime of temporary admission
- Returning to the country in the same state or after being repaired or reformed, given that they were sent abroad under the temporary export regime
- Goods that were consigned but not sold within the consignation period
- Goods with defects to be repaired or replaced
- Goods returning due to changes of rules in the importer country, affecting the exported goods from Brazil
- Goods imported under situation of war or public calamity
- Imports by international door-to-door postal services, below USD 3000, which are temporary imported, re-imported for repair
- Are part of unaccompanied luggage
- Imported to be utilized in the Zona Franca de Manaus with value that does exceed USD 3000
- Manufactured in the Zona Franca de Manaus and which the value does exceed USD 3000. In this case the import must be performed by an individual
- Imported with exemption by CNPq, the National Council of Scientific and Technological Development, or by scientists or non-profit entities accredited by the council in quantities and frequencies that characterize commercial activities, and where the value does not exceed USD 10000
Goods that do not Require Registration at SISCOMEX
The following goods are required to have the DSI and an additional document called the Demonstrativo de Cálculo de Tributos, which is a Statement of Tax Calculation.
- Samples with no commercial value
- Books, newspaper, periodicals, documents, leaflets, catalogs, manuals or similar publications in paper or in magnetic form, not intended for sale
- Goods up to USD 500 imported by individuals without the intention for commercialization
- Goods imported or manufactured in the Zona Franca de Manaus, whose value is equal or less than USD 500. In this case the import must be performed by an individual
- Goods permanently imported by diplomatic missions
- Human organs or tissues for transplantation
- Imports that require DSI-Eletrônica, but couldn’t have the document properly submitted due to technical limitations for more than 4 hours
- Donations for humanitarian reasons due to an emergency or public calamity imported under the temporary import regime
- Cultural goods imported under the temporary admission regime
- Goods imported by the government or public administration entity which does not surpass USD 500
- Prescription medicine imported by an individual
- Goods imported by athletes or artists for the use in this activity or consumption
- Radio, TV or other equipment used by the press imported under the temporary admission regime
- Goods previously exported using the Simplified Declaration of Export
Other Documents Required for Customs Clearance
In addition to the DSI or DSI-Eletrônica, the following documents are required to complete the customs clearance:
- Bill of Lading
- Commercial invoice if applicable
- Medical prescription in case of medicines imported by individuals
- DARF to prove the payment of the taxes due
- Other documents necessary to meet specific legal requirements for the entry of the goods
- A/R invoice if applicable
Customs Clearance Process
Some of the goods can be cleared without all the document verification whereas other shipments go through a more thorough verification of both the document and the goods. There is no general criteria used for the selection.
After the custom clearance, the goods will only be handed to the importer after proper registration with Mantra. In case the Federal Revenue office does not have the access to Mantra, the goods will be handed upon delivery the proof of importation, also known as Comprovante de Importação, issued by SISCOMEX.