Customs supervision system and clearance procedures, bonded warehouse



1. Customs supervision system and customs clearance procedures



(1) Customs control system



Brazil's customs affairs are specifically in the charge of the Federal Directorate of Taxation under the Ministry of Finance, including the formulation and implementation of customs policies, the collection of customs duties and the implementation of customs supervision system.



According to the customs regulations of the Federal Administration of Taxation, all goods must be declared through the Brazilian Foreign Trade Network (SISCOMEX). Declaration of goods in the network on the day of the registration is the beginning of the customs clearance procedures, the official notice of the network of goods customs clearance authorization of the day is the end of the customs clearance procedures. Through this network, the applicant can check the progress of the declaration procedure on the computer at any time.





The Brazilian customs carries out spot check on the declared goods, namely according to green, yellow, red three kinds of different colors classification processing. Green: that is, goods declared at the customs can be exempted from inspection, and automatic clearance; Yellow: that is, only check the declaration documents, after verification, the goods automatic customs clearance; Red: that is, the declaration documents and goods must be inspected before customs clearance. According to the regulations, the customs shall submit the inspection results within 5 working days, and the parties shall be present when the inspection is conducted. If the goods need sample inspection, the expenses incurred shall be borne by the parties.





(2) Import documents





[Commercial invoice] five copies of commercial invoice in English or Portuguese. Invoices must be filled out by the manufacturer, the seller and the middleman with details of shipment separately accompanied by instructions in Both English and Portuguese. The invoice should also state the place of origin and the exact price. The exporter may ask the importer whether he needs the commercial authority of the exporting country to certify the price of the goods and notarized materials. Brazilian customs imposes fines equivalent to customs duties for failure to present commercial invoices; If the commercial invoice does not conform to the customs declaration form, the penalty will be 1-5% of the customs duty.





[Bill of Lading] requires one original Bill of lading and three non-negotiable bills of lading. One copy attached to the commercial invoice. All bill of lading or bill of lading must indicate freight charges numerically and verbally.





Certificate of origin is generally not required (as indicated on the commercial invoice). Two official certificates of origin, accompanied by notarization and consular certification, should be available if required.



Sanitary certificates are required for certain goods such as animals and their products, seeds and plants. Health certificates must first be notarized and then consular attestation.



(3) Customs clearance procedures





If import goods require import license, the importer should generally apply to the Brazilian Ministry of Industry and Commerce (DECEX) before the goods are loaded. The import license is valid for 60 days. Within 90 days after the arrival of the goods at the port, the importer should go through the customs formalities, and import declaration form into "Brazil foreign Trade Network" for registration, and start the customs declaration procedure; At the same time, shipping documents, commercial invoices, tax payment documents, certificates of origin, commodity inspection certificate and animal inspection certificate shall also be provided to the customs. The form shall be completed in the form prescribed by the General Administration of Taxation.





After receiving the above documents, the customs shall verify the declaration content and the goods. If they are completely consistent, the customs shall authorize the customs clearance through the "Brazilian Foreign Trade Network". At this time, the importer can take delivery of the goods.





(4) Other customs regulations





1. Advance declaration system can be adopted for some special goods, such as bulk goods, inflammable, explosive and radioactive dangerous goods, vulnerable goods such as live animals, plants and fresh fruits, printing paper, goods imported by government departments, and goods transported by land, river and lake, etc.





2. If the customs finds the suspect of underpricing during sampling inspection, the importer shall deposit a deposit with the Bank of Brazil, equivalent to the difference between the reference value and the invoice value, before verifying the value of the goods. If the offer proves to be low, the deposit will be forfeited.





(5) Instructions for registration of aquatic product export enterprises in Brazil





Export enterprises must provide the following documents:





1. Enterprise traders;



2. The enterprise registration number of the health department of the host country;



3. Detailed address of the enterprise;



Name of export product.



The above-mentioned documents shall be transmitted through diplomatic channels to the Basic Products Management Office of the Ministry of Foreign Affairs of Brazil and the Animal Quarantine Service of the Ministry of Agriculture (DIPOA). Upon receipt of the above documents, the animal Quarantine bureau will inform the relevant quarantine department of the import port as soon as possible so as to go through the import formalities. In addition, the exporter shall produce the international quarantine certificate of the product and the product shall comply with the regulations of Brazil on aquatic product technology and sanitary and quarantine conditions.



Ii. Bonded warehouse



Brazil customs bonded warehouse is approved by the Federal Tax Administration of the Ministry of Finance, under the supervision of the local tax authorities, the storage of import and export commodities. In Brazil's major cities and key ports are set. Import duties, duties on industrial products and duties on commodity circulation services are temporarily exempted for the goods that are allowed to be posted in bonded warehouses of the customs. But before entering the Brazilian domestic market, importers must complete the import formalities and pay all kinds of taxes. The storage charge (on a monthly basis) for the goods stored in the bonded warehouse is about 4% of the value of the goods. The storage charge can be paid in a lump sum before taking delivery.





Bonded warehouses of customs are allowed to store goods imported in temporary, direct and indirect ways. Temporary import goods refer to goods that are transshipped to Brazil for re-export; Direct imports are goods that the user imports himself for future use to avoid a backlog of funds and to ensure the supply of goods. Some 500 kinds of commodities are allowed in this way, such as chemical raw materials, minerals, hardware products, instruments, spare parts, bearings, chains, pumps, motors, microscopes and other mechanical and electrical products. The current average tariff on these goods is generally around 15%; Indirectly imported goods, that is, goods on consignment. Particular way is: the exporter before delivery, a company in Brazil has been designated as the trustee, to offer him a list of items that ready to entrust in the customs warehouse, attached tariff number of commodity, quantity, specifications, product commercial name, unit price, gross, and source of origin, manufacturer, and consignment business name, address, depositing the commodity units, etc., to provide the proforma invoice, indicate "send goods used for consignment, temporarily not knot of foreign exchange, deadline for XX days". Also, provide a sales plan for the consignment goods. The trustee holds these documents and applies to the Foreign Trade Bureau of the Bank of Brazil for approval. The exporter can ship the goods only after receiving notice of approval from the agent. Upon arrival, the goods should be deposited immediately in the pre-designated warehouse.





In principle, all commodities allowed to be imported from Brazil can be deposited in bonded customs warehouses in this way, but industrial raw materials, intermediate products, machinery spare parts, machinery and equipment and other facilities will be provided first. The Federal Tax Office of Brazil also makes the following provisions for imported goods that are placed in bonded customs warehouses in an indirect manner, i.e. by consignment: a) the goods must be shipped by a ship flying the Brazilian flag. In case of difficulty, prior approval of the Brazilian National Directorate of Merchant Shipping is required; B) Marine cargo must be insured in Brazil; C) The storage time is one year, and can be extended by one year upon expiration. If the goods are not sold after two years, they must be returned to the country of origin or transshipped to a third country; D) The importer shall pay tax through customs clearance against the import license issued by the Foreign Trade Bureau of the Bank of Brazil.