
CUSTOMS SERVICES
Atividades anteriores ao embarque
¥ Assistance in preparing the presentation of the project's customs scope;
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¥ Presentation of the project to the RFB units, which will be responsible for customs clearance;
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¥ Identification of the matrix of operational and financial responsibilities related to customs clearance;
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¥ Registration of the tax benefit agreement with the Rio de Janeiro State Finance Department;
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¥ Customs planning at the unloading and clearance ports to assess the flow of operational activities;
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¥ Planning of activities with the Ministry of Agriculture, regarding inspections of wooden packaging, to assess the flow of operational activities;
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¥ Mapping with the exporter of all items that make up the goods with the benefit of the ex-tariff, if applicable;
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¥ Orientation to the exporter, regarding logistical restrictions to avoid the loss of tax benefits, if any;
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¥ Orientation by the exporter regarding specific documentation of goods with tax benefits;
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¥ Assistance in the preparation of Invoices, Masters, for goods that will use more than one shipment in their import, if applicable;
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¥ Guidance regarding shipment schedules for goods with tax benefits.
POSTERIOR ACTIVITIES FOR BOARDING
¥ Evaluation of shipping documents;
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¥ Presentation of estimated cash for registration of Import Declaration (DI);
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¥ Evaluation of the best place for customs clearance of goods with tax benefits, considering all the parameters of risks to the process;
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¥ Preparation, through administrative process, of the import declaration registration authorization request, with more than one shipment and early delivery for goods with tax benefit;
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¥ Import License Registration (LI), when applicable;
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¥ Registration and monitoring of the Customs Transit Declaration, when applicable;
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¥ Import Declaration Registration;
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¥ Payment of AFRMM;
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¥ Coordination of MAPA surveys (wooden packaging), when applicable;
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¥ Coordination of operational and financial activities related to shipment freight payments and releases in the Siscarga system;
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¥ Registration and obtaining GLME when there is exemption from ICMS;
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¥ Issuance of ICMS payment slips, when applicable;
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¥ Presentation of a mirror for issuing entry invoices;
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¥ Obtaining storage calculations / invoices from bonded warehouses;
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¥ Presentation of the merchandise release documentation at the customs terminal;
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¥ Monitoring of inspection / technical expertise when applicable;
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¥ Coordination with the local carrier, to schedule the loading of the cargo released by the RFB;
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¥ Coordination of the single DI administrative process, when applicable, until its conclusion with the issue of the import certificate (CI);
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¥ Presentation of operational and financial closing report after clearance of cargo;
¥ Participation in periodic meetings to align activities with the client;

Some tax tools can be used to reduce the import tax. We will demonstrate a brief summary below, however, their application is linked to the project and / or property profile.
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Ex-tariff;
Shortage;
New opening of NCM;
LEBIT / LETEC;

EX-TARIFF
Atividades anteriores ao embarque
Regime that allows temporary and exceptional reduction of the Import Tax rate for BK and BIT without equivalent national production.
The Ex-Tariff regime is currently regulated by Ordinance ME No. 309/2019, which brought with it a series of changes in the criteria for determining the existence of national production, reducing the subjectivity of the results of the analysis of disputes from national industries.
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The deadline for filing disputes has been reduced to twenty calendar days, signaling an intention by the government to make the process of ex-tariff processing faster.
After the presentation of the result of the public consultation without contestation by the national industry or after the presentation of the response to the contestation by the plaintiff of the ex-tariff, SDCI prepares a report of recommendation of granting / denying the pleas and places it on the agenda of the Deliberation, formed by members of SDCI, CAMEX and BNDES, to decide on the recommendation that will be forwarded to GCEX.
LEBIT/LETEC
Atividades anteriores ao embarque
It is an instrument, foreseen in Mercosul through the Decision of the Common Market Council nº 58/10, updated by CMC Decision nº 26/15, which allows the States Parties of the bloc to apply import tax rates different from those of the provided for in the Common External Tariff - TEC. Currently, Brazil is authorized to maintain, until December 31, 2021, a list of 100 NCM codes as exceptions to TEC.
These temporary exceptions may include tax levels lower or higher than the TEC, as long as they do not exceed the tariff levels consolidated in the World Trade Organization (WTO). Pursuant to Article 3 of CMC Decision No. 58/10, States Parties may unilaterally modify up to 20% of the NCM codes included in their respective lists of exceptions every six months.
The reduction requests are related to goods that are not produced regionally and aim to reduce the costs of internalizing these products.


SHORTAGE
Atividades anteriores ao embarque
Import tax reduction instrument instituted in Mercosur, governed by Resolution of the Common Market Group of Mercosur - GMC nº 08/08, so that its member countries can guarantee a normal and fluid supply of products considered in situations of shortage.
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Reductions in import tax rates may be up to 2% (and in exceptional cases authorized by the Mercosur Trade Commission (CCM), or for Paraguay's claims, to 0%), limited to quotas and for periods of up to 12 months (subject to renewal).
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For each country, simultaneous reductions for up to 45 positions of the Mercosur Common Nomenclature (NCM) may be approved - a limit not applicable to claims arising from situations of calamity or public health risk.
NEW NCM OPENING
Atividades anteriores ao embarque
The Common External Tariff (TEC), based on the Mercosur Common Nomenclature (NCM), according to the guidelines approved by the Common Market Council (CMC), can vary from 0% to 20%, in intervals of 2 percentage points. The CMC delegated to the Common Market Group (GMC) the competence to issue Resolutions concerning the modifications of TEC within these limits. On the other hand, there is guidance from the GMC so that any definitive increase in TEC is limited to the level of the modal tariff of the corresponding SH chapter.
Beginning in 2002, in order to facilitate the compilation of statistics and adjustments to foreign trade systems, the GMC decided that TEC changes will only be internalized (incorporated into the legal framework of each country) twice a year: January 1st and January 1st July. However, on an exceptional basis, a decision by the GMC authorized the entry into force of tariff changes on a date other than those mentioned. This refers to Resolution GMC 55/2018, which approved the tariff reduction to 2% for 49 NCM codes referring to chemical sector products as of March 1, 2019.
In this instrument, to open a new position with a reduced import tax rate, the public consultation tool is used to assess the lack of domestic manufacturing. Therefore, this instrument offers added value and the possibility of success, when the existence of national manufacture of the object subject to the requirement is not characterized.
