How to Export to Brazil - Sprint Lazio

III.5.5. Import Declaration - DI
Brazil – Ministry of External Relations
The processing of import customs dispatch is based on the declaration to be presented
to the customs unit in control of the goods.
The DI must contain, among other information, the identification of the importer and
of the acquirer or the one placing the order, if they are not the same person, as well
as the identification, classification, customs value and origin of the goods.
The DI is fulfilled by the importer or their legal representative in Siscomex, according
to the type of declaration and customs dispatch applicable to the operation. Such
information is divided into two groups:
• General: corresponding to the import operation;
• Specific (addition): containing data of commercial, fiscal and exchange nature on
each type of goods.
The customs procedure applicable to the imported goods determines the type of
declaration to be fulfilled by the importer.
The act that determines the start of import customs dispatch is the registration of the
DI in Siscomex, except in the cases of Advanced Dispatch. At the moment of the
registration, the payment of all federal taxes levied on the import is made.
The documents that provide the basic information contained in the DI are:
• Original copy of the bill of lading or equivalent document;
• Original copy of the commercial invoice, signed by the exporter;
• Packing list, when applicable; and
• Others, required in consequence of international agreements or specific law.
The documents that accompany the DI must be handed to SRF supervision whenever
required and, therefore, the importer should keep them for the period provided for by
law, which may vary from case to case (but it never is less than five years).
If the import dispatch, in one of these types, is not initiated within the periods established
by law, which may vary from 45 to 90 days upon the arrival of the merchandise in the
country, it is considered abandoned. This implies confiscation of the merchandise
and other legal consequences foreseen by the law. The same will happen to the
merchandise which import expedition is interrupted in its course for sixty days, due
to an action or omission on the part of the importer.
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