The Brazilian customs clearance is a complex process and can also be confusing. In order to help you to figure out the process, this article outlines what an import declaration is and how one can be made in Brazil.
The import declaration – also known as DSI or DI – is the most important document to start any import process in Brazil. The declaration contains important and fundamental information that will allow the customs clearance of the good and will also ease the process. The declaration must be formalized by the importer or by his legal representative through SISCOMEX. The registry of the import declaration characterizes the beginning of any type of importation.
Products Subjected to Import Declaration Requirements
The Import Declaration can be used in Brazil to dispatch goods meeting these criteria:
- Imported by a private person in quantities and frequencies that characterize commercial activities, and which the value does not exceed USD 3000.
- Imported by a legal entity which does not exceed USD 3000.
- Received as a donation by the government or foreign organization.
- Subjected to the regime of temporary admission.
- Goods that returned to the country.
- Contained in international postal remittances which the value does not exceed USD 3000.
- Contained in international air order which the value does exceed USD 3000.
- Imported to be utilized in the Zona Franca de Manaus with benefits established by the Decree nº 288 of 1967 which the value does exceed USD 3000.
- Industrialized in the Zona Franca de Manaus with benefits established by the Decree nº 288 of 1967 which the value does exceed USD 3000.
- Imported with exemption by 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 which the value does not exceed USD 10000.
Making your Import Declaration
The import declaration must be done by the importer in SISCOMEX. A lot of information will be required: general and specific. If the import declaration was properly completed and was confirmed by the bank, SISCOMEX will register the declaration. The importer will receive a number following a sequential, annual and national order. The importer must issue the extraction of the import declaration, which will help the supervision of the customs clearance.
Before the importer starts filling an import declaration, the user must update the tables of SISCOMEX in their computer. The information below must compose the import declaration:
|Information|| What must be informed |
| 1. Nature of operation || Identification of the type of import. |
| 2. Type of importer || Identification of the person responsible for the importer. |
| 3. Identification of the importer || CNPJ or CPF number of the importer. |
| 4. Company that is declaring the import || CNPJ Number the company. |
| 5. Legal representantative || CPF number of the legal representative of the importer. |
| 6. Country where the acquisition occurs || Country code where the goods were at the time of acquisition, regardless of the country of origin or the final destination of the shipment, according to tabela Países, which is countries table of BACEN. |
| 7. Gross weight || Amount of the good’s gross weight in Kilograms. |
| 8. Net weight || Amount of the good’s net weight in Kilograms. |
| 9. UL of the dispatch || Unit of the Federal Revenue Secretariat responsible for the performance of the necessary procedures to the customs clearance of the imported good, according to the tabela Órgãos da SRF, which is the table of organizations accredited by the Federal Revenue Secretariat. |
| 10. Date of the shipment || Date of issuing the bill of lading or of the departure of the good from the place of shipment. |
| 11. Recinto alfandegado || Code of warehouse where the good can be found. According to the tabela Recintos Alfandegados, which is the warehouse table of the Federal Revenue Secretariat. |
| 12. Sector || Code of the sector that controls the storage place of the good. |
| 13. Type of packing || Type of packaging utilized in the transportation of the good according to the tabela Embalagens, which is the packaging table of the Federal Revenue Secretariat. |
| 14. Volume || Quantity of goods imported. |
| 15. Transporation type || Type of transportation utilized for the international transportation of the good. |
| 16. Bill of landing (BL) || Document emitted by the transporter and proof of possession of the imported good. |
| 17. Total freight || Cost of the international transportation of the good, in the currency traded according to the table of currencies of BACEN. |
| 18. Total insurance || Value of the international insurance related to the imported good in the currency traded according to the table of currencies of BACEN. |
| 19. Number of the Import license || Identification number of the import license of the good. |
| 20. Taxation regime || Tax regime intended according to the tabela Regimes de Tributação, which is the table of taxation regimes of Federal Revenue Secretariat. |
| 21. Legal basis || Legal framework that supports the system of taxation applicable according to the tabela fundamentação legal, which is the table of legal basis of Federal Revenue Secretariat. |
| 22. Reason || Indication of the reason of the temporary admission, in case of temporary admission. |
| 23. Classification || Code of the good according to nomenclatura comum do Mercosul, also known as NCM, which is the common nomenclature of Mercosul. Or the code of the good established by the tabela simplificada de designação e de codificação de produtos, also known as TSP, which is the table of descriptionandcoding of products of Federal Revenue Secretariat. |
| 24. NCM || It is mandatory to inform if the good has any special treatment according to NCM, if there is any special situation the code 999 of the product must be informed. |
| 25. MERCOSUL || Is mandatory to inform if the import is realized by a country member of MERCOSUL. |
| 26. Country of origin || Country of origin of the imported good. |
| 27. Quantity in the statistic measure || Quantity ofthe good expressedinthe statistic unit of measure informed by SISBACEN. |
| 28. Commercialization measure || Unit of measure used to commercialize the good. |
| 29. Material used || Determine if the good had already been used. |
| 30. Currency || Currency in which the good was traded, according to the table of currencies of BACEN. |
| 31. Unit value || Unit value of the good traded, in the sale condition (Incoterm) and in the currency traded in accordance with the commercial invoice. |
| 32. VMLE || Total value of goods that are being dispatched, in the place of embarking and in the currency traded, according to the table of currencies of BACEN. If the good was commercialized in different currencies, the value must be presented in Reais. |
| 33. Specification || Full description of the good in order to permit the good identification and characterization. |
| 34. Tax revenue code || Tax revenue code according to the table budget of the Federal Revenue Secretariat. |
| 35. Bank and agency code || Bank and agency code where the taxes related to the import process must be debited. |
| 36. Current account || Current account in which the taxes related to the import process must be debited. |
The Import Declaration must be presented with the following documentation:
- original bill of landing
- original commercial invoice – if necessary
- Documento de Arredação de Receitas Federais, also known as DARF, which is a document that proves that all taxes required were paid – if necessary
- nota fiscal – if necessary
- other documents required because of international agreements or specific legislation