Country/Territory profiles

Brazil

  • 1. Are laws and regulations published in official journal? (Art 1 TFA)

    Yes
  • 2a. Is there an opportunity to comment on new regulations and changes to existing ones prior to implementation? (Art 2.1.1 TFA)

    Yes (Through public consultation)
  • 2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements? (Art 2.1.2 TFA)

    Yes (Yes but no advance notice is allowed unless a government agency requires more information.)
  • 3. Does Customs issue advance (pre-entry) rulings, binding on all Customs ports, on classification and valuation questions?

    Yes
  • 4. Is there a public and regularly updated website available with

    • a. Laws and regulations? (Art 1 TFA)

      Yes
    • b. full description of all Customs procedures? (Art 2 TFA)

      Yes
    • c. access to appeal procedure? (Art 2 TFA)

      Yes
    • d. all forms and documents required for import and export? (Art 2 TFA)

      Yes
  • 5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as:

    • a. Restrict the use of clearance procedures for express items by weight, quantity or value? (Art 7.8.2c TFA)

      Yes
    • b. Other? Please specify:

      imposition of a 60% rate of duty on express shipments
  • 5b. If the answer to Q5a-a is "yes", what is the

    • a. weight

    • b. quantity

    • c. and/or value (local currency / USD)

      USD$3,000 for imports USD$1,000 for exports via express mode
  • 6. URL for Customs website

    http://idg.receita.fazenda.gov.br
  • 1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival? (Art 7.1 TFA)

    Yes
  • 1b. Can formalities for final clearance be completed through electronic means post-release?

    Yes
  • 2a. When are the following shipments typically released (WCO Immediate Release Guidelines)?

    • a. Letters and Documents (Cat. 1 of IRG)

      Same day
    • b. Low-value non dutiable items (e.g de minimis) (Cat 2 of IRG)

      Other (add remark)
    • c. Low value dutiable items (Cat. 3 of IRG)

      Same day
    • d. High value dutiable items (Cat. 4 of IRG)

      Other (add remark) (High value shipments must be cleared using a customs broker. Clearance times depend on the commodity type and other factors. )
  • 3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?) (Art 7.3 TFA)

    No
  • 4. Is full-time (24/7) automated processing for the customs ports at which you operate available?

    Yes
  • 5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level? (RKC Std 3.1)

    No
  • 5b. Are there fees for Customs services during normal working hours?

    No
  • 5c. Does Customs and other agencies provide clearance services outside of the official office hours?

    No
    • and if so, is there a published set of fees?

      Not applicable
  • 5d. Will Customs provide dedicated clearance services away from the Customs office for a fee? (e.g. clearance at Express Consignment Facilities and Hubs)

    No
  • 6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility? (Art 7.8.1a TFA)

    Operator's facility
  • 7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes
  • 7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes
  • 8a. Are there multiple inspections (inspections by agencies other than Customs)?

    Yes (ANVISA, Agencia Nacional de Vigilancia Sanitaria Brazilian Health Regulatory Agency, MAPA, and other agencies if required.)
  • 8b. Are they fully coordinated? (Art 8.1 TFA; RKC Std 3.35)

    No
  • 9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes? (Art 7.8.2d TFA; RKC Std 4.13)

    No (As of 2024 items of 50 USD or less are subject to 20% duty. For imports between 50.01 USD and 3,000 USD, a 60% rate applies. A duty rate reduction (20%) for shipments valued at US$50 or below is applicable only to those being handled through companies certified in the Remessa Conforme program. The same applies to the US$20 reduction in total D&T for shipments valued between S$50.01 and $3,000. -Program certification is open to eCommerce platforms only. -All other shipments are subject to a 60% rate of duty. )
  • 9b. If the answer above is "yes" what is that amount in local currency?

    • What is the rough equivalent in USD?

      Not applicable
  • 9c. Is de minimis based on intrinsic value (i. e. the cost of the goods without transport and insurance costs)?

    Other (add remark) (Not applicable)
  • 9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g. consolidated release/clearance or 'off manifest'? (Art 7.8.2a TFA)

    Not applicable
  • 10a. Does the customs administration apply an informal/simplified entry threshold that allows dutiable goods the value of which does not exceed a certain amount to be exempted from formal declaration procedures (WCO IRG Cat 3) e.g. as in the US for goods valued between $800 and $2500?

    Yes (US$3,000, but a flat duty rate of 60% is applied to all express shipments, with a reduction of 20%)
  • 10b. If the answer above is "yes" what is that amount in local currency?

    (Depends on USD exchange rate)
    • What is the rough equivalent in USD?

      More than 600 USD
  • 11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items:

    • a. a consular invoice or a consular visa for a commercial invoice or other trade document (as evidence that particular goods are of a particular origin, or have arrived in a particular importing country, or have been applied to a particular end use)?

      No
    • b. a certificate from a pre-shipment inspection agency? (Art 10.5 TFA)

      No
    • c. a certificate of origin from a chamber of commerce or similar agency?

      No
  • 11b. Does Customs or any other agency accept electronic supporting documents? (Art 10.2 TFA)

    Yes
  • 11c. Does Customs or any other agency accept scanned copies of supporting documents?

    Yes
  • 12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker? (RKC Std 8.1)

    Yes
  • 13a. Are there processing fees for:

    • a. express clearance?

      No
    • b. on-site Customs facilities?

      No
    • c. IT systems?

      No
    • d. electronic transmissions by number or volume?

      No
    • e. other?

      No
  • 13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)

    Not applicable
  • 1a. Is there a limit on the time within which Customs is allowed to demand additional duties? (RKC Std 4.2)

    No
  • 1b. If the answer above is "yes", what is the time limit?

    Not applicable
  • 2a. May decisions of local Customs officials be appealed to a higher administrative level? (Art 4 TFA)

    No
  • 2b. May decisions of local Customs officials be appealed to an independent court? (Art 4 TFA)

    No
  • 2c. If the answer to either question 2a or 2b above is "yes" is there a time limit for filing such appeals?

    Not applicable
  • 2d. If the answer to question 2c is "yes" what is the time limit?

    Not applicable
  • 2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals? (Art 4.4 TFA)

    Not applicable
  • 2f. If yes, what is the time limit?

    Not applicable
  • 3. Does Customs regularly use valuation databases with reference prices or other arbitrary uplifts to invoice values? (WCO Guidelines on the use of valuation databases)

    Yes
  • 4a. In case of seizures of illicit items (e.g. IPR), does Customs or any other agency require the express carrier to store the seized goods at its own premises and cost?

    Yes
  • 4b. If the answer to question 4a is "yes", how long is the period that the carrier is required to store the goods?

    30 days
  • 4c. If the answer to 4a is yes, does Customs take care of the final disposition of the goods...

    Yes (The shipments must be stored by the express carrier until they are removed for final disposition by Federal Authorities)
    • ...or is the express carrier required to destroy them?

      Yes
  • 1. Signatory to the Revised Kyoto Convention (Customs Reform)

    Yes (9th of May, 2019)
  • 1. TFA ratified?

    Yes
  • 2. Has the country set up a National Trade Facilitation Committee?

    Yes
    • a. Who leads it?

      Ministro da Fazenda, MDIS (CAMEX & SECEX), CNI (National Industry Confederation)
    • b. Is the private sector part of it?

      Yes
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