Everything you need to know about Import Clearance
1 de June de 2022
A very important term in the process of importing goods, is Import Clearance. Not knowing what it means and how to proceed, can cause you to miss the delivery deadline of a product or even your loss can occur.
All merchandise that enters Brazil must go through the Import Clearance process, thus allowing it to be released to leave the port in which it will be received. It is a procedure that must always be performed. Want to know more about this process?? Continue reading and discover!
But what is Import Clearance anyway??
Import Clearance means import clearance. Every time a product enters the country, it must have an authorization, whether final entry or not, regardless of whether or not to pay import taxes.
The process must be carried out through the presentation of documentation at the customs center responsible for the goods. Everything is done through dispatch as stated in the normative instruction SRF 680 from 2006, last revised in March 2022.
Dispatch can be divided into two categories:
- Dispatch for consumption;
- Dispatch for special admission regime.
To be clearer, let's talk about what each one is for..
Dispatch for consumption
This is the most common type of Import Clearance, which is what aims to release consumer goods, both by the national industry, as raw material, as for the final consumer, like ready-made food.
This type of order serves to nationalize a product and allow it to be consumed internally in the country., facilitating the production chain and business flow.
Dispatch for special customs regime
The clearance for special customs regime is destined to import items special or who will remain in the regime for a determined period. In the case of the determined period it can be for the goods that are in transit through the country and that their destination is not Brazil.
What is needed for Import Clearance dispatch
In order for the Import Clearance to be carried out, it is necessary to correctly fill in the Import Declaration (OF) following the SRF 680, which must contain all tax data, applicable trade and foreign exchange, according to the decree 6.759 from 5 of February 2009.
Your import declaration, that contain the order for Import Clearance, will only be accepted if:
- Checked the registration regularity of the importer;
- After licensing the import operation, when chargeable, and verification of compliance with exchange rules, as established by the bodies and agencies of the federal public administration competent;
- After the registration of the arrival of the cargo, except in the form of early registration of DI;
- If the cargo is not in a situation that prevents the linking of the DI to the corresponding bill of lading in Mantra or Siscomex Carga (IN SRF nº 102/1994, art. 38 gives IN RFB nº 800/2007);
- after confirmation, by the bank, acceptance of debt related to taxes, contributions and rights owed, including the Siscomex Usage Fee;
- If no irregularity preventing registration is found. Is the irregularity preventing the registration of DI the one resulting from the omission of mandatory data or its provision in error, as well as the one that results from absolute legal impossibility.
Deadlines for DI registration depend on the type of imported goods and the customs area. The time for the presentation of the DI varies from 45 a 180 days.
The deadlines according to the customs area are:
- Up to ninety days of discharge, if the goods are in a bonded warehouse in the primary zone;
- Up to forty-five days after the end of the period for the goods to remain in a bonded warehouse in a secondary area;
- up to ninety days, counted from the receipt of the notice of arrival of the postal consignment.
For goods that require a control seal, the term can reach 180 days according to the product, but the time limit starts from the date of issuance of the seal and not from the discharge of the product.
Import Clearance can be performed in two types of operations, import on behalf of a third party e import by order.
Import on behalf of a third party
This type of operation occurs when a legal entity promotes the import process on its behalf, customs clearance for the importation of goods purchased by another company, may or may not be linked to other services.
This type of operation is provided for in the RFB 1861 from 2018 and the importing agent must be duly qualified in Siscomex.
Import by order
This operation already occurs when a legal entity promotes an import on its behalf, that the dispatch of the goods was acquired by it.
In this import model, the main objective is the nationalization of imported goods. Always the imported must be duly qualified in Siscomex.
What problems can arise from not performing the Import Clearance?
Customs clearance must be done correctly and within the established deadlines., because they can generate several problems for your order. The least of the problems is the delay in the release of the goods, than may affect delivery to destination.
Another issue is that fines can be applied, thus increasing the import cost, including unforeseen values. This can end up reducing the profit margin or even generating losses.
However, the biggest obstacle that may occur is what the Federal Revenue characterizes as abandonment of the goods, thus being able to have the total loss of the imported goods.
To avoid problems in your import process, get in touch with Open Market and find out how we can help you.
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