There is a special importing method offered by the Brazilian postal service company, Correios, called Importa Fácil. In this article, we will take a look at how imports by via Importa Fácil can be made.
Importa Fácil is an import method offered by Empresa Brasileira de Correios e Telégrafos, which is Portuguese for Brazilian Mail and Telegraph Company, Correios. It was created in order to simplify the process of imports for products and operations that qualify under certain specific conditions, described below.
It is worth mentioning that the Importa Fácil import method is only available when it can be performed via each country’s authorized international postal service. A list of them can be found here.
Who can import by postal service
Importa Fácil can be used by both individuals and legal entities, but each has different limitations. For example, while the Importa Fácil for legal entities can only be used for goods with amounts up to USD 3.000, the Importa Fácil for individuals is only available for goods with amounts between USD 500 and USD 3.000. Furthermore, the Importa Fácil for individuals does not accept the import of goods for commercial purposes, thus being valid only for goods for personal use.
Virtually any product can be imported with the Importa Fácil method. But it is important to mention that the Correios is not allowed to perform any import of goods that require special authorization from a consenting agency that may be involved in the import process. This restriction does not apply for the Importa Fácil Ciência modality, which is exclusive for scientific and technological researchers registered at CNPq, the National Council of Scientific and Technological Development.
There are also some restrictions regarding the dimensions and weight of the imported products:
- The maximum width or hight of the box cannot surpass 1,05m
- The sum of the two largest lengths of the box cannot be larger than 2m
- The weight cannot surpass 30kg
In order to import via the Importa Fácil method, the importer needs to follow the procedures described below:
- Register as an Individual or as a Legal Entity on Correio’s website
- Register the import operation on Correio’s website and send the generated number to the exporter in order for the goods to be identified when they arrive in Brazil
- Request that the exporter ship the goods in a postal modality where the goods arrive directly at Correios. This means that it must be stated on the shipping box that the goods will be received via Importa Fácil and these must be identified with the number generated when the importer registered the import operation
- Wait for Correios to inform you that the customs clearance process can be initiated
- Pay the Nota de Tributação Simplificada, which is Portuguese for Simplified Tax Invoice, sent by Correios. The deadline for paying the Customs Clearance Invoice is two working days after the invoice was received by the importer
- Wait for the conclusion of the Customs Clearance process
As Importa Fácil was created in order to ease the import process, only two documents are required for the process:
- Commercial Invoice
- Bill of Lading
But, depending on the value of the goods, another document may need to be provided:
- If the total value of the imported products is less than USD 500, a Nota de Tributação Simplificada, which is Portuguese for Simplified Taxation Note, is required
- If the total value of the imported products is higher than USD 500, a Declaração Simplificada de Importação, which is Portuguese for Simplified Import Declaration, is required
Costs of the process
Correios charges a fee of BRL 150 in cases where imports exceed USD 500, due to the customs clearance process.
There are only two taxes that apply to products imported via the Importa Fácil method:
- Import Duty
Importa Fácil qualifies under the Simplified Import Regime, and the classification of all goods can be found here. Since the goods are under the Simplified Import Regime, a single tax rate of 60% for the Import Duty is applied to any import made by legal entities and to any import made by individuals provided that its total value is higher than USD 50 and that the exporter is not a legal entity. In cases of products that benefit from tax reduction, the importer will need to hire a customs broker in order to clear the goods through the Common Import Regime, in which a different NCM code will apply.
It is important to mention that the taxable value of products imported via the Importa Fácil method is the sum of the value of the goods imported, plus shipping costs, plus any postal insurance that may be added to the overall value.