A useful note from the direitoaduaneiro blog:
obs: The regulation he is mentioning can be found here, in Portuguese.
“Customs Declaration of Compliance” will bring relief to frequent importers
Rogerio Zarattini Chebabi - rogerio@chebabi.net
Manager in the Consulting DivisionBrazilian Federal Revenue has published Normative Instruction 1,181/11. This governs the “Procedure for Verifying Customs Compliance Applied to a Foreign Operator."
This is “safe conduct” pass given to foreign exporters, producers or manufacturers and to their products imported by Brazilian individuals or companies.
Although this procedure declares the compliance of a foreign exporter, it requires an evaluation in advance by Brazilian Federal Revenue done at the request of a Brazilian importer.
When such a request is made, Brazilian Federal Revenue will evaluate: (i) the foreign operator, (ii) the product, (iii) the production process, (iv) productive capacity, (v) production costs, (vi) expenses and value added margins, (vii) identification of raw materials, (viii) trademarks and reproduction rights for the goods to be exported to Brazil, as well as other items it chooses.
Brazilian Federal Revenue can also request complementary information from the exporter without involvement by the Brazilian importer. If necessary, tax auditors may travel abroad to gather information they believe is essential to decide the request.
This analysis can take from 90 to 210 days before a declaration of “positive compliance” or a rejection is issued. The decision is effective regarding the exporter involved, the goods that were the subject of the original request, these goods’ country of origin, the production areas for the goods and their respective production and warehouse facilities, as well as for the trademarks. A positive declaration of compliance is therefore restricted to these items taken as a whole and not in isolation.
In practice, this normative instruction creates an alternative version of the Qualified or Authorized Economic Operator and of the Security, Control and Simplification Customs Program, the latter of which is referred to as “PASS.” However, Normative Instruction 1,181/11 is applicable only to a foreign operator, while PASS will apply only to Brazilians, once it is enacted.
The basic effect of a declaration of compliance is that it will reduce the number of special control procedures for the goods and exporters covered by it. Special control procedures are conducted under Normative Instruction 1,169/11 and can result in goods being held at customs for up to 180 days.
Since this measure will involve a complex administrative procedure with various technical and legal details involving sketchy customs rules, lawyers experienced with customs procedures should always participate in drafting the request.
Brazilian Federal Revenue has inaugurated a new era, separating the wheat from the chaff and indicating who the good exporters are. This will decrease abusive retention of imported goods and tax infraction notices that are frequently issued without a basis
Manager in the Consulting DivisionBrazilian Federal Revenue has published Normative Instruction 1,181/11. This governs the “Procedure for Verifying Customs Compliance Applied to a Foreign Operator."
This is “safe conduct” pass given to foreign exporters, producers or manufacturers and to their products imported by Brazilian individuals or companies.
Although this procedure declares the compliance of a foreign exporter, it requires an evaluation in advance by Brazilian Federal Revenue done at the request of a Brazilian importer.
When such a request is made, Brazilian Federal Revenue will evaluate: (i) the foreign operator, (ii) the product, (iii) the production process, (iv) productive capacity, (v) production costs, (vi) expenses and value added margins, (vii) identification of raw materials, (viii) trademarks and reproduction rights for the goods to be exported to Brazil, as well as other items it chooses.
Brazilian Federal Revenue can also request complementary information from the exporter without involvement by the Brazilian importer. If necessary, tax auditors may travel abroad to gather information they believe is essential to decide the request.
This analysis can take from 90 to 210 days before a declaration of “positive compliance” or a rejection is issued. The decision is effective regarding the exporter involved, the goods that were the subject of the original request, these goods’ country of origin, the production areas for the goods and their respective production and warehouse facilities, as well as for the trademarks. A positive declaration of compliance is therefore restricted to these items taken as a whole and not in isolation.
In practice, this normative instruction creates an alternative version of the Qualified or Authorized Economic Operator and of the Security, Control and Simplification Customs Program, the latter of which is referred to as “PASS.” However, Normative Instruction 1,181/11 is applicable only to a foreign operator, while PASS will apply only to Brazilians, once it is enacted.
The basic effect of a declaration of compliance is that it will reduce the number of special control procedures for the goods and exporters covered by it. Special control procedures are conducted under Normative Instruction 1,169/11 and can result in goods being held at customs for up to 180 days.
Since this measure will involve a complex administrative procedure with various technical and legal details involving sketchy customs rules, lawyers experienced with customs procedures should always participate in drafting the request.
Brazilian Federal Revenue has inaugurated a new era, separating the wheat from the chaff and indicating who the good exporters are. This will decrease abusive retention of imported goods and tax infraction notices that are frequently issued without a basis
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