Anyone who has operations or wants to start in the Foreign Trade market needs to pay special attention to a series of precautions related to the legal requirements of each process.
To carry out imports or exports, Brazilian legislation requires that an administrative procedure be followed, which is called Customs Clearance.
Do you already know how it works?
Let's find out in today's text:
- What is customs clearance;
- How important is it?
- Who does?
- Import clearance;
- Export clearance;
What is customs clearance
Customs Clearance is the legal procedure required by the Brazilian Customs Authority where all information concerning the imported or exported goods are duly checked by the Brazilian Customs.
In customs clearance, information such as:
- Tax classification of the goods;
- International documentation.
- Taxes collected in the process;
- Payment of Merchant Marine Fee – AFRMM;
- Values, quantities and specifics of the merchandise.
Simply put, customs clearance is the formal registration of the import with the Federal Revenue, where the Import Declaration - DI / DUIMP is issued.
Clearance is the return by Customs about the information declared in comparison with the legal requirements applicable to the imported product.
The entire clearance procedure is done through the Siscomex Portal, which is the platform on which all Brazilian foreign trade operations are carried out.
After analyzing all the information declared by the importing/exporting company, each process is framed by the Federal Revenue in one of the parameterization channels, to define what measures will be necessary for the sequence of the international operation.
Parameterization Channels
Being categorized by the colors green, yellow, red and gray, the parameterization channels determine the type of conference that will be necessary so that the cargo in question can be, in fact, released.
In the green channel, there is automatic import/export clearance and the entire conference process is based on digital control and inspection parameters.
In the yellow channel, based on different parameters established by the Customs Authority, a documental verification of the imported goods is necessary.
In the red channel, the type of enforcement required becomes a little more stringent. In these cases, the cargo is submitted to a federal inspector who will carry out the document and physical verification of the imported goods.
In the gray channel, there is greater evidence of irregularities on the part of the customs authority in the well declared, requiring documental and physical inspection, in addition to special procedures to verify the values informed in the documentation relevant to the operation.
How important is it?
Customs clearance has its importance linked to the security and control of goods that arrive and leave our country.
It is through customs clearance that it is possible to guarantee the security of operations, with an analytical control of the data and physical attributes of the goods.
The clearance also allows important tax information for the Brazilian economy to be ascertained and all taxes to be duly collected.
Who does?
Customs clearance is always carried out by the company that is carrying out the formal import or export of the goods.
For legal reasons, in Brazil the customs clearance procedure is carried out by a qualified professional, called Customs Broker.
Custom broker
The Customs Broker is responsible for legally representing importing and exporting companies, before the Brazilian Federal Revenue Service and other inspection bodies of international goods.
For this, the broker needs to have a vast knowledge of tax, customs, fiscal legislation, procedures of the agencies, logistical knowledge and national and international economy.
To clarify even more, it is the forwarding agent who will ensure that all the legal requirements that your imported/exported cargo requires are met, within the established deadlines and at the lowest possible cost.
For a customs broker to be able to carry out the activity of dispatching goods with the Federal Revenue, it is necessary that he has a power of attorney stating that he is the legal representative of the importing company.
Import clearance
After the formalization of the international purchase, issuance of international documents and payment of taxes. In addition to taxes, there is a need to pay port or airport fees, and other costs such as AFRMM for example.
The customs broker issues the Import Declaration (or DUIMP) with all the information related to the import.
With all the documentation and taxes paid, the DI is registered and the clearance then takes place.
The channel in which the load is parameterized determines the procedures adopted for the next step.
DUIMP and the New Import Process
NPI
The NPI, New Import Process, is a profound revolution in the way of importing in Brazil.
NPI seeks to simplify and optimize import procedures through standardization, systems integration and reduction of bureaucracy in processes that had hitherto been plastered.
The NPI is composed of some modules that work as steps for carrying out an import in Brazil.
Among the new modules that make up the NPI are the Product Catalog, the DUIMP, the PCCE (Centralized Payment of Foreign Trade), the LPCO (Licenses, Permissions, Certificates and Other Documents) and the CCT (Cargo and Traffic Control).
DUIMP
The Single Import Declaration is the document that will replace the current DI (Import Declaration).
Among its main features, DUIMP presents itself as a solution to speed up customs clearance procedures, since it allows the import to be declared even before the arrival of the goods in Brazil.
In addition, the DUIMP makes it possible to provide other Licenses related to importation in parallel with the act of clearance, without one procedure having to wait for the conclusion of the other to occur, as has been the case until now.
Export clearance
Upon export, after all the logistical arrangements for sending the cargo to the customs area where it will be internationalized by means of a Single Export Declaration, the administrative clearance procedures are then initiated.
Unlike imports, exports have few or almost no taxes collected, as a way for the Federal Government to encourage the sending of remittances abroad.
The authorized customs broker then prepares the Single Export Declaration (DU-E) and submits it for approval.
The (DU-E) is then framed in one of the parameterization channels to define which procedures will be required to proceed with the shipment of the cargo.
If you liked to know more about the subject, keep following our content here, and also know our foreign trade advisory services, our team of experts will show you how we can help your company to import and export with even more compliance and agility. .
