DHL Brazil Fact Sheet 3
Valid from: 06/2014
Formal Entry Clearance
Brazilian law requires a Customs broker to assist with formal
customs clearance. DHL can provide this service for you.
All shipments sent to Brazil for clearance under Formal Entry
must have the original documentation (Invoice and Packing
List) securely attached. Four original sets of blue-ink-signed
Commercial Invoices and 2 copies of the Packing List are
required by the Brazilian Customs Authority. A Pro-forma
Invoice will not be accepted.
What Can Be Imported Via Formal Entry?
• Materials for resale or with foreign exchange cover,
regardless of declared value
• Items with declared CIP/CIF value over US $2,999.01
• Donations (only for organizations registered with the
government)
• Materials that require an import license, such as alcoholic
beverages and tobacco
• Unaccompanied luggage
e complete list is on Siscomex in the Mercosur Common
Nomenclature (NCM).
Documentation Required
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• Waybill must have the consignee’s CNPJ/CPF TAX ID
• Valid CNPJ/CPF TAX ID: must be registered by Federal
Customs Service
• Commercial invoice and packing list: original copy signed in
blue ink
• Prior import license: should be approved before sending the
shipment (for specific products). This license is only necessary
if required by the NCM
• The Brazilian International Trade Secretariat (SECEX) will
confirm which products require a prior import license (Guia
de Importa). DHL can also assist with this, please contact
your Account Manager.
• Valid CPF/CNPJ TAX ID: the document must be duly
registered by Federal Customs Service
• The commercial invoice should also include the terms of sale
(Incoterms®) and country of origin
• Brazillian customs also require the receiver of the goods in
Brazil to be registered with Customs (RADAR)
Duties and Taxes
• Import duty: based on the goods’ tax classification (NCM)
• ICMS: average of 18%
• IPI (manufactured products): based on the goods’ tax
classification (NCM)
• COFINS: 7.65% of the declared value
• PIS: 1.65% of the declared value
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Fines may be applied by the Federal Customs Service for noncompliant
Terms Explained
Brazil operates a version of the Harmonized System (HS)
commodity codes, the Mercosur Common Nomenclature (NCM).
The appropriate NCM term can be determined at
http://www.brasilglobalnet.gov.br/ClassificacaoNCM/
Pesquisa/frmPesqNCMFull.aspx?tipoPesquisa=1.
Accurate and precise descriptions must be provided
CPF: Cadastro de Pessoa Fisica (CPF) – (Private individuals)
CNPJ: Cadastro Nacional Pessoa Juridica (CNPJ) – (Businesses)
CIP/CIF: cost of goods + international freight + international
insurance.
NCM: Mercosur Common Nomenclature
For more information
If you need support with your export documentation or advice
on trade to/from Brazil, help is available.
Contact your local Chambers of Commerce office
www.britishchambers.org.uk
Your local UKTI is available to support with all aspects of
international trade www.ukti.gov.uk
DHL Customer Services is also available on 0844 248 0844
Visit www.dhlguide.co.uk for international trade information
and to read our blog
Follow us on Twitter @dhlexpressuk to keep up to date with
all the latest developments in international trade