LatinoTrade.com.cn I. Import Tariffs
Brazil's average tariff rate in 1998 was 17%, and the determination of the value of the products entering the customs is based on the following five main items: firstly, it is based on the transacted price, i.e., the price that is in fact paid or will be paid plus various other costs. If this method is rejected by Customs, then the other four can be used, i.e., the transaction price of the same product; the transaction price of similar products; the retail price minus tariffs, commissions, etc.; or calculated using the cost of production, profits and other expenses. In Brazil, customs duties are mainly calculated on the CIF price and paid in Brazilian currency. When Brazilian customs officials question the declared value of goods for an export, the exporter has eight days to decide on a new offer. The importer has 30 days to respond to the exporter's new offer. In addition, in order to protect the national industry, the Brazilian government has adopted the following two main non-tariff measures in the collection of import tariffs: 1. Setting a minimum price or reference price and levying a tax accordingly, in addition to levying a tax on price differentials, e.g., if the minimum price of a certain commodity is $10, and the commercial invoice price is only $7. In this case, Customs will tax this commodity at a value of $10 and levy a differential tax between the two prices; 2. Additional taxes are levied on goods that are underpriced or have dumping behavior.
Two, import documents.
Commercial invoice: 5 commercial invoices completed in English or Portuguese are required. The invoice must be filled out by the manufacturer, seller and middleman in English or Portuguese, respectively, detailed information about the shipment, and accompanied by English, Portuguese two languages of the product specification. The invoice should also state the place of origin and the exact price. Exporters can ask the importer whether the need for the exporting country's commercial sector on the currency of the price of the certificate and notarized documents. Brazilian Customs penalizes the failure to present a commercial invoice with an amount equal to the customs duty; when the commercial invoice does not correspond to the customs declaration, the penalty is l-5% of the customs duty.
Bills of Lading: Five non-negotiable bills of lading are required. One copy is attached to the commercial invoice. All bills of lading or freight love notes must indicate freight charges in both figures and words.
Certificate of Origin: Generally not required as the place of origin is indicated on the commercial invoice. If required, two official certificates of origin, certified by the commercial department and accompanied by a notary, should be available.
Industrial and Biological License: Some goods such as animals, animal products, seeds and plants require a health certificate. The health certificate must first be notarized and then sent to the Brazilian Embassy or Consulate for certification. Exporters can ask importers about this.
Three, customs clearance and entry.
Brazilian customs affairs are under the specific responsibility of the Federal Tax Administration under the Ministry of Finance, including the formulation and implementation of customs policy, collection of customs duties, and the implementation of the customs control system. According to the customs regulations of the Federal Revenue Service, the procedure for declaring all goods is carried out through the Brazilian Foreign Trade Network System (S1SCOMEX). The customs clearance procedure begins on the date when the goods declaration form is filed in the FTNS, and ends on the date when the goods clearance authorization is officially notified in the FTNS. The Brazilian Customs implements a sampling review of the declared goods, i.e., they are classified according to three different colors: green, yellow and red. The green color means that all goods are exempted from inspection and are automatically cleared; the yellow color means that only the submitted documents are inspected, and if they are verified, the goods are automatically cleared; the red color means that both the submitted documents and the goods need to be inspected before they can be cleared. If an import license is required for imported goods, the importer should generally apply to the Brazilian Ministry of Commerce, Industry and Tourism's Directorate of Foreign Trade Operations (DECOM) before the goods are loaded onto the ship, and the import license will be valid for 60 days from the date of shipment. Within 90 days after the arrival of the goods at the port, the importer should go through the customs clearance procedures and enter the import declaration form into the Foreign Trade Network System for registration to start the customs clearance process. The content of the declaration should be completed in the format prescribed by the Federal Tax Administration. The importer can pick up the goods only after the Brazilian Customs has reviewed a series of import declaration data. According to the relevant regulations, the Customs will present the results of the inspection of the goods within 5 working days, the person concerned should be present during the inspection, and if the goods need to be sample inspected, the cost will be borne by the person concerned. In addition, some special goods can be taken in advance of the customs declaration system. For example, bulk cargo, inflammable, explosive and radioactive dangerous goods. Live animals, plants and fresh fruit and other perishable goods, printing paper, government departments imported goods, land, river and lake transportation of goods.
IV. Free Trade Zone.
Brazil's largest ports are Santos, Rio de Janeiro, Paranagua, Recife and Victoria. Brazil has set up various forms of free zones in the above ports, such as free ports, free trade zones, bonded warehouses and transit zones, etc., which is the most famous is the Manaus Free Trade Zone. Goods entering the zone must be marked "Free Lone of Manaus" on the bill of lading of the commercial invoice, but it is not permitted to ship imports through the zone to other parts of Brazil. In the zone there are two border crossings, the first is from abroad into the zone, and the other is from the zone into the country, on the one hand, foreign goods are allowed to enter the zone from abroad without customs control; on the other hand, goods from the zone into the domestic market need to be imported, the goods need to be inspected by Customs, and to pay import tariffs.