Import Declaration VS Simplified Import Declaration
The main document needed during the process to import to Brazil is the Import Declaration. This article explains the main differences between this conventional paper and its more practical form, the Simplified Import Declaration.
Importing to Brazil requires different documents, forms and procedures. Among all of the documents, an Import Declaration — Declaração de Importação in Portuguese, known as DI — will be needed in most cases.
Since the import is usually a complex process, involving different governmental bodies, customs and institutions, the Brazilian Federal Revenue offers an easier and more practical option: the Simplified Import Declaration, known as DSI or Declaração de Importação Simplificada, in Portuguese.
At the end of the day, both declarations have the same function. However, there are some relevant differences between them. We have listed the main ones below.
Requirements
Import Declaration
This may be considered the standard form for any import directed to Brazil, so it doesn't have a lot of limitations in relation to the cargo being imported.
There are only a few legal restrictions that must be observed when filling out the form. It is not allowed to group in the same DI:
- Goods coming from abroad and goods that are already in the country, under special customs regime.
- Diverse goods' prices that will be adjusted differently according to the rules from the Customs Valuation Agreement.
Simplified Import Declaration
The main limitation of the simplified form is that the cargo’s value must be less than USD 3,000.
There are some exceptions, though, such as donations from other governments, goods under temporary admission, and goods imported by scientists. In these cases, the value limit might be higher.
Siscomex Registry
Import Declaration
Imports made via standard Import Declaration require a Siscomex license in order to be authorized by the Brazilian Customs and Federal Revenue.
Simplified Import Declaration
As a rule of thumb, all imports need a Siscomex license, but there are some exceptions. The most notable examples, that involve a DSI, are:
- Samples with no commercial value.
- Goods with market value under USD 500.
- Imports realized by diplomatic entities
- Books and documents that will not be commercialized
Necessary Documents
Import Declaration
A lot of information is needed when submitting an Import Declaration. Most are related to the company and the cargo characteristics, and the complete list can be found in this article.
During the Import process, the following documentation must be presented with the DI:
- Original bill of landing.
- Original commercial invoice, signed by the exporter
- Packing list, when applicable.
- Other documents required because of international agreements or specific legislation
Simplified Import Declaration
In order to obtain a DSI, the same information required when applying for a DI is needed.
The following documentation must be presented with the Simplified Import Declaration:
- Original bill of landing
- Original commercial invoice, when applicable.
- Documento de Arredação de Receitas Federais, also known as DARF, which is a document that proves that all required taxes were paid – if necessary.
- Nota fiscal, if necessary
- Original medical prescription, in case of medications and similars
- Other documents required because of international agreements or specific legislation
Costs
Import Declaration
Imports made with an Import Declaration are fully susceptible to applicable taxes and duties. Besides, this procedure requires the payment of a document fee to Siscomex of BRL 185.
It also requires the payment of BRL 29.50 for each category of merchandise added by the Addition Terms in the DI. The more additions are made, the lower the charged value.
Simplified Import Declaration
Choosing the simplified way to import goods means a bigger expense with regular taxes, but some other fees and duties are not applied. Importing with a DSI exempts the importer from paying the fee for the use of Siscomex.
The simplified import process requires that 60% of the taxes related to importation — like II and ICMS — are paid. When the goods’ value is lower than USD 50, the importer is exempt of taxes.
Import via Postal Service or Courier
Import Declaration
The Import Declaration is usually used for processes involving large loads of cargo. This procedure is a bit more complex, demands more time, and cannot be done by Correios — the Brazilian Postal Service — for example.
Simplified Import Declaration
Some of the main advantages of an import made using a DSI are the agility and convenience of this process. As previously shown, in some cases an import via DSI can be made without a registry at Siscomex.
It can also be made directly through Correios or by courier, if the requirements of cargo’s value are followed. Both are able to fill the needed information, avoiding unnecessary headaches and possible mistakes that could delay the importing process.