The importation of products from other countries is a complex activity that involves a series of steps, including obtaining an import license, paying taxes and fees, and customs clearance.
Customs clearance is the process by which imported goods are released for circulation in the country. This process is carried out by the Federal Revenue Service and involves the verification of documentation, payment of taxes and fees, and compliance of the goods with Brazilian technical standards.
The necessary documents for customs clearance vary depending on the type of imported goods, but generally include:
- Import Declaration (DI);
- Commercial Invoice;
- Bill of Lading;
- Certificate of Origin;
- Certificate of Conformity;
- Import License (if applicable);
- Insurance documents (if applicable).
The DI is the main document that must be submitted to the Federal Revenue Service for customs clearance. The DI should contain information about the imported goods, such as their description, value, quantity, country of origin, and recipient.
The commercial invoice is a document issued by the seller of the goods that proves the purchase and sale of the goods. The commercial invoice should contain information about the imported goods, such as their description, value, quantity, country of origin, and buyer.
The bill of lading is a document issued by the carrier that proves the receipt of the goods by the carrier and their delivery to the importer. The bill of lading should contain information about the imported goods, such as their description, value, quantity, country of origin, recipient, and carrier.
The certificate of origin is a document issued by the competent authority of the country of origin of the goods that proves the origin of the goods. The certificate of origin may be required by the Federal Revenue Service for fiscal or commercial purposes.
The certificate of conformity is a document issued by a certifying body that proves that the imported goods comply with Brazilian technical standards. The certificate of conformity may be required by the Federal Revenue Service for safety or public health purposes.
The import license is a document issued by the competent authority that authorizes the importation of a specific commodity. The import license may be required by the Federal Revenue Service for the purpose of foreign trade control or commercial defense.
Insurance documents are issued by an insurance company and prove that the imported goods are insured against damage or loss. Insurance documents may be required by the Federal Revenue Service to guarantee the payment of taxes and fees.
After submitting the documents to the Federal Revenue Service, customs officials will verify the documentation, payment of taxes and fees, and compliance of the goods with Brazilian technical standards. If everything is in order, the goods will be released for circulation in the country.
Customs clearance is an important step in the process of importing products from other countries. It is important for importers to be aware of the necessary documents for customs clearance and to take the necessary steps to obtain these documents before importing the goods.
