How to Export to Brazil - Sprint Lazio

III. IMPORTS: RULES AND PROCEDURES
Brazil – Ministry of External Relations
Brazil is a market of great dimmensions that offers endless business opportunities.
Success in such initiatives, however, requires that exporters be familiar with the rules
and procedures that must be followed in order to introduce their product in the
Brazilian market. The exported products must be in compliance with the country’s
administrative, customs and foreign exchange requirements and rules.
Import operations in Brazil have a similar degree of complexity to those existing in
other countries. All procedures are computerized in a system called SISCOMEX –
Integrated Foreign Trade System, through which Government agencies are linked to
all the agents who, one way or another, have an active participation in export and
import procedures.
This section presents the main rules and procedures related to imports in Brazil. The
several items appear in the following order:
- Product classification adopted in the country;
- What is Siscomex;
- The representation of the exporter/ Brazilian importer before customs;
- The administrative dealings of imports, emphasizing the intervening and authorizing
agencies, and the process of import licensing;
- Customs clearance procedures;
- The fiscal treatment of imports, with information on the taxes that may be incurred
on an import;
- Tariff preferences granted by the country to some of its trading partners, especially
South American countries;
- The financial treatment of imports;
- Some of the special customs regimes existing in the country, which aim at
simplifying certain types of operations and at encouraging the country’s
development and economic growth.
For an overview on how the Brazilian import system works, the flowcharts shown
below present the main procedures to be followed in an import operation. These
procedures are divided into three groups: administrative, financial and fiscal.
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