How to Export to Brazil

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Import Regs.: Agro Phyto-Sanitary/GMOs 03/15/2006
Import Regs.: Alcoholic Beverage Container Control and Registration 08/01/2007
Import Regs.: Cleaning Product Registration 08/01/2007
Import Regs.: Courier Shipments/Simplified Import Regime 06/15/2006
Import Regs.: Customs Procedures 08/01/2007
Import Regs.: Defective parts replacement/warranty 09/26/2007
Import Regs.: Documentation 08/02/2007
Import Regs.: Energy Efficiency Labeling 11/29/2005
Import Regs.: Enzyme (animal origin) Certification 01/31/2007
Import Regs.: Equipment for Petroleum/Natural Gas Exploration and Developme 03/21/2006
Import Regs.: Food Product Registration Requirements 04/06/2007
Import Regs.: Health/Cosmetic Products 01/19/2007
Import Regs.: Labeling/Marking 09/12/2007
Import Regs.: Licenses 08/01/2007
Import Regs.: Nutritional Labeling 08/15/2007
Import Regs.: Prohibitions 09/13/2007
Import Regs.: Repaired Computer Equipment 08/02/2007
Import Regs.: Samples/Trade Shows 12/18/2006
Import Regs.: Supplier's Declaration 08/02/2007
Import Regs.: Tariffs/Taxes 11/08/2007
Import Regs.: Tax Incentives for Port Modernization/Expansion 01/31/2007
Import Regs.: Taxes on Software 05/29/2007
Import Regs.: Temporary Admissions Program 09/21/2007
Import Regs.: Textiles 09/21/2007
Import Regs.: Transit of Goods 09/21/2007
Import Regs.: Used Computer Hardware, Parts and Accessories 08/11/2006
Import Regs.: Used Equipment 11/08/2007
Import Regs.: Used Goods 09/21/2007
Import Regs.: Wood Packing materials 09/27/2006
Import Regs.: "Radar" Customs Control 09/21/2007
Standards: Brazilian Health Administration Agency 03/08/2005
Standards: Certification and Conformity Assessment 04/05/2005
Standards: Institutional Structure 01/13/2005
Standards: Medical Instruments/Devices 03/20/2007
Standards: Ministry of Health Product Registration 08/02/2007
Standards: Pharmaceutical and Cosmetic Industries 08/02/2007
Standards: Plastic Packaging 02/07/2001
Standards: Pre-Packaged Goods 09/24/2002
Standards: Sanitary/Phytosanitary 08/01/2007
Standards: Telecommunications Equipment Certification 05/01/2007
Standards: Vehicle Emission and Maintenance Inspection Program 04/08/2004

Import Regs.: Documentation


The basic procedures governing importing were issued on November 15, 2004 in SECEX Portaria 35 and published in the Official Gazette on November 2006 and subsequent modifications. These regulations cover virtually all aspects of the importing process.

As of January 1, 2004, the GOB required importers to provide a packing list with every shipment as well as include HS# on the bill of ladening for each shipment. The failure to provide this list will cause a penalty to be administered as legally required by Law # 10.833 of December 30, 2003 (Article 77 -Section e-) and Law # 4543/2002.

MDIC (SECEX) issued Portaria SECEX # 17 on December 1, 2003 which was altered by Portaria SECEX # 9 on July 27, 2004 that consolidates the SECEX regulations covering imports. These Portarias lay out the documentation and other requirements for imports. Brazilian brokers are fully familiar with these Portarias and should advise US exporters what are documentation requirements for their particular export.

GOB regulations require all exporters to place the company or individual importers identity number on all relevant documents (including bills of lading, etc.). The Brazilian Identity Number (CNPJ --corporations, and CNP-- individuals) is placed on the pro forma, commercial invoice, as well as all other relevant documents. Shipments of documents that are handled as freight/cargo (rather than "courier") are usually assessed a minimum charge of about 51 reales by customs authorities.

Attached to each copy of the commercial invoice is a non-negotiable copy of a numbered and dated bill of lading. This may be an ocean bill of lading or air waybill, depending on the mode of transportation and/or terms of sale. Two types of bills of lading: nonnegotiable and negotiable, or "shipper's order" bills of lading. The latter is used for sight draft or letter of credit shipments.

When shipments originate abroad and are cleared through U.S. in transit to Brazil, an authentic copy of the "through" bill of lading issued by the foreign carrier for the voyage from port of origin to the U.S. must be attached to one copy of the invoice, prior to shipment from the U.S. Bills of lading and air waybills no longer require the carrier's signature. Consular registration and chamber of commerce certification are not required.

The import license number and expiration date must be shown on the bill of lading or air waybill. When no import permit is required, the exemption should be clearly stated. Import Licenses are issued on a transaction basis and are good for 60, 90 or 120 days, after which the license expires. Freight charges must also be clearly indicated in words and numbers. Noncompliance with this regulation will prevent the importer from closing or liquidating foreign exchange contracts, and failure to detail information on import licensing will result in considerable delays.

According to International Chamber of Commerce rules, the only bill of lading that is acceptable on draft or letter of credit shipments is one marked "Clean on Board". This means that the carrier has not taken any exception to the condition of the cargo or packing and that the merchandise has actually been loaded aboard the carrying vessel.

Special Documentation

Various special documents are required on shipments of certain commodities: sanitary certificates from the Ministry of Agriculture for shipments of live plants or parts thereof; health certificates for shipments of live animals and animal products capable of transmitting disease; inspection certificates for shipment of used merchandise, machinery, and equipment; and Ministry of the Army authorization for armament shipments.

To clear goods through customs, Brazilian importers must have all necessary documents with them. Documents are often delivered to importers against their acceptance of the exporters' bank collection draft, as in open account shipments, unless otherwise contracted. When documents are sent by means other than the carrier on which goods are shipped, they should be forwarded soon enough to ensure timely arrival. Packing lists should accompany shipment and must conform with the invoice and other relevant documentation.

To clear merchandise through customs, importers or their agents must present copies of the commercial invoice ("fatura comercial"), which includes a declaration of origin of the merchandise (a separate certificate of origin is acceptable but not required), the bill of lading, and the import permit (Guia de Importa¡Ño.)

Documentation must be complete and correct in all requirements in order to avoid heavy fines/penalties. Exact weight and quantity of goods, including parts and accessories for machines and apparatus in general, must be accurately and completely supplied by the exporter to the importer on either the pro forma invoice, the commercial invoice, or the price list. The import license must contain the accurate weight and quantity specifications.

While the importer may clear merchandise through Brazilian customs following the steps outlined above, this job is often turned over to a "despachante" or freight forwarder.

"Despachantes" are often large organizations providing a wide range of services to anyone wanting to expedite their dealings with the government. The customs clearance fees charged by such an organization are controlled by their union. Despachantes" clear goods through customs faster and they eliminate the need for permanent staff in the importing firm to handle such matters.

Pro Forma Invoice

To apply for an import license, the Brazilian importer will require a pro forma invoice ("fatura proforma") and a published list of prices or sales catalog from the supplier (if such exists). The original copy should be notarized, but need not be accompanied by a Chamber of Commerce certification or consular visa.

The document must contain the following:

1. The name and address of the manufacturer or exporter;

2. A signed statement by the exporter or manufacturer verifying that the prices are current export market prices for destination to any country;

3. If applicable, the name and address of the agent, distributor, representative, or concessionaire in Brazil, and a statement of commission due. This is not necessary when the agent has filed a general statement with SECEX of fees collected from a particular foreign firm. If no representative exists, this must be so stated;

4. Total FOB price, unit price, gross and net weight, itemized freight and all other expenses, and total CIF or CIF value;

5. If applicable, a statement declaring that published catalogs or price lists do not exist for the invoiced products.

* Pro forma invoices issued by commercial enterprises, such as an export trading company, can be used in lieu of a manufacturer's invoice for the importation of parts, accessories, and other small articles.

Commercial Invoice

* Provide full details about the merchandise shipment. Prepared by the manufacturer or the seller in the country of origin, or a seller who is established in the country of shipment, or a buying agent of the Brazilian importer. Good business practice dictates that a commercial invoice include the full address of the shipper, seller, and consignee, if other than seller; the import permit number; other reference numbers; date of the order; shipping date; delivery and payment terms; a complete description of the merchandise; and export markings.

* A declaration of origin that is combined with a declaration of correct prices should be made on the commercial invoice, which in turn should be certified by the foreign exporter or local chamber of commerce. For a letter of credit or other contractual agreement, chamber of commerce certification is not required, but may be requested. When in doubt, exporters should consult with Brazilian importers.

* A notarized declaration, as follows, should be made on the extra copy of the commercial invoice, which the exporter or the chamber of commerce retains.

I (name, title, company name), hereby, swear that the prices stated in this invoice are the correct market prices for any country for the merchandise described herein, and the origin of these goods is the United States of America, and I accept full responsibility for any inaccuracies or errors herein.

* Legalized commercial invoices are not required. To correct errors in commercial invoices, the exporter should make out new invoices. A detailed letter of explanation stating corrections should be attached to the new invoices, which should be sent at once to the exporter's principal in Brazil. Commercial invoice forms are available from commercial stationers.


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Information Source: Trade Information Center