FAQS

The taxes falling over the imports are:

– Imports tax – II

– Tax over Industrialized Products – IPI

– Contribution to the PIS/PASEP and COFINS

– Tax on Circulation of Goods and Services – ICMS

– Tax for the Use of Siscomex

For the calculation base of the taxes falling over the imports, it is necessary to know the custom value of the foreign good.

It’s considered as dumping when a company exports to Brazil a product at price (export price) inferior to the one practiced for similar product in the sales in your internal market (regular price). Thus, the prices differentiation is, by itself, considered unfair trade practice.

DUMPING => EXPORT PRICE < REGULAR PRICE

Example: if company A, located in country X, sells a product in this country for US$ 100 and exports it to Brazil in comparable trade conditions (volume, trade stage, payment deadline) for US$ 80, it is considered a US$20 dumping.

First, we must remember that both for the automatic and non-automatic licensing, it is necessary to register a Import License (LI) at SISCOMEX.

The automatic licensing can be made after the good to be unloaded abroad, but before the import customs clearance. In this case, the concession of approval will be made without restrictions to the loading date. However, the non-automatic licensing is made previous to the loading of the good abroad, except in the exceptions foreseen at Ordinance SECEX nº 23/2011 (refer to Question 10).

In this case, the importer must wait for the concession of the approval before loading the good, since this concession has restrictions with regard the loading date. Besides the difference with regard to the loading, there is also difference on the deadline the approving body has to manifest at SISCOMEX, i.e., to provide the result of the analysis in its approval at the LI.

While at the automatic licensing the deadline for approving body’s manifestation is up to 10 business days, at the non-automatic licensing this deadline will be up to 60 calendar days.

http://www.mdic.gov.br/images/REPOSITORIO/secex/decex/CGIM/2017.02.20_Site-MDIC_Informaes-Gerais.pdf

International Commercial Terms is the standard set of definitions establishing neutral rules and practices to define, within an international purchase and sale contract, the mutual rights and obligations of the exporter and importer.

http://idg.receita.fazenda.gov.br/orientacao/aduaneira/manuais/despacho-de-importacao/sistemas/siscomex-importacao-web/visao-geral/glossario

NCM is the classification of the good, according to the MERCOSUR Common Nomenclature (NCM, in the Portuguese acronym). The NCM table is a list of products ordered by eight-digit codes, based on an international convention (Harmonized System – SH, in the Portuguese acronym), which defines the six first digits, and adapted to the Mercosur, establishing the two last digits.

SH – Harmonized System (or Harmonized Commodity Description and Coding System) is a world classification system of goods created and kept by the World Customs Organization to be used by the manufacturers, carriers, exporters, importers and customs, to allow a standard classification of the goods in the international market.

http://idg.receita.fazenda.gov.br/orientacao/aduaneira/manuais/despacho-de-importacao/sistemas/siscomex-importacao-web/visao-geral/glossario

It is the customs process in charge of verifying the accuracy of the data declared by the importer with regard to the imported good, to the documents presented and to the law in force, aiming the clearance. By virtue of the clearance, it is authorized the good delivery to the importer.

http://idg.receita.fazenda.gov.br/orientacao/aduaneira/manuais/despacho-de-importacao/sistemas/siscomex-importacao-web/visao-geral/glossario

The import at third party’s cost and order is a service supplied by a company – the importer –, which promotes, on its behalf, the Customs Clearance of Import of goods acquired by other company – the purchaser – due to contract previously signed, which may also comprise the supplying of other services related to the commercial transaction, as the performance of prices quotation and the commercial intermediation (first article of IN SRF nº 225/2002; article 12, § 1°, I, of IN SRF nº 247/2002).

Thus, at the import at cost and order, although the action of the importing company may comprise from the simple execution of the import dispatch up to the intermediation of the negotiation abroad, contraction of transport, insurance, among others, the importer is in fact the purchaser, the import principal, the one that effectively makes the good come from another country, due to international purchase; although, in this case, it is made through an intermediary – the importer at cost and order –, which is a simple trustee of the purchaser.

Thus, even if the importer at cost and order make the payments to the foreign supplier, in advance or not, is not characterized as a operation at its own cost, but between the foreign exporter and the purchasing company, since the financial resources are coming from it.

LAW

IN SRF nº 247/2002;

IN SRF nº 225/2002.

IN RFB Nº 1861, 27/12/2018

http://idg.receita.fazenda.gov.br/orientacao/aduaneira/manuais/despacho-de-importacao/topicos-1/importacao-por-conta-e-ordem-e-importacao-por-encomenda-1/importacao-por-conta-e-ordem/o-que-e-a-importacao-por-conta-e-ordem

The import on demand is the one where a company acquires goods abroad with own resources and promotes its imports customs clearance to resell them further to an orderer company previously determined due to contract between the importer and the orderer, which object is understanding, at least, the deadlines or the operations agreed (article 2nd, § 1st, II, of IN SRF nº 634/2006).

Thus, as in the import on demand, the importer acquires the good from the exporter abroad, arranges its nationalization and resells it to the orderer, and such operation has, for the contracted importer, the same fiscal effects of its own imports.

Ultimately, despite the importer’s obligation of reselling the imported goods to the pre-determined orderer, is that one, and not this one, that agrees on the international purchase and must have economic capacity for the payment of the imports, by the exchange way. Accordingly, the orderer must also have economic capacity for acquiring, in the internal market, the good resold by the contracted importer.

Another important effect of this kind of operation is that, as determined by article 14 of Law nº 11.281/2006, the transference price rules approached by articles 18 to 24 of Law nº 9.430/1996 are applied to the importer and to the orderer. In other words, if the foreign exporter, in the terms of articles 23 and 24 of this law, is domiciled in country or dependency with favored taxation and/or bound to the importer or the orderer, the “transference price” rules for calculating the tax over the income must be observed.

LAW

Law nº 11.281/2006;

Law nº 9.430/1996;

IN SRF nº 634/2006.

http://idg.receita.fazenda.gov.br/orientacao/aduaneira/manuais/despacho-de-importacao/topicos-1/importacao-por-conta-e-ordem-e-importacao-por-encomenda-1/importacao-por-encomenda/o-que-e-a-importacao-por-encomenda

The Foreign Trade Integrated System (Siscomex) is an administrative instrument that integrates the activities of register, follow-up and control of the foreign trade operations.

It is instituted by Decree nº 660, from September 25th, 1992 and it constituted extraordinary advance when computerizing the existing controls performed through statements in paper, stamps and signatures.

It also an innovated creating a single flow of information where all the public and private players register information, statements in successive steps, according to established flowchart, standardizing the procedures. For example, it is not possible to provide an information to a body and another different one to another.

Siscomex Importação was launched on January 1st, 1997.

On August 6th, 2012 Siscomex Importação Web started its production, bringing a series of functionalities and facilities in the new platform. However, at this moment, only the imports statements of the consumption type, which represent almost 90% of the total statements annually registered, migrate to this new platform.

http://idg.receita.fazenda.gov.br/orientacao/aduaneira/importacao-e-exportacao/sistema-integrado-de-comercio-exterior-siscomex

Also known as entitlement (or password) at the radar, the entitlement to use Siscomex consists in the previous examination of the ones that intend to perform foreign trade operations. Any natural person or legal entity, before starting its foreign trade operations, must attend a Federal Revenue unit to get its entitlement. Currently, the law regarding the entitlement of importers and exporters, and is provided at Normative Instruction of the Federal Revenue number 1,603 from December 16th, 2015.

http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?idAto=70354