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1.0 先决条件 1. 巴西的企业需要拥有CNPJ海关税务编号 2. 企业需要申请巴西海关进出口许可证（RADAR） 3. 如果在姊妹公司之间开展业务，请与律师事务所检查转让价格规定 4. 通过授权书任命报关行 1.0 INITIAL PROCEDURES 1. Start a company in Brasil to have CNPJ granted (Company’s identification) 2. Require Customs permit to Import and Export (RADAR) 3. Check Transfer Price regulation with Law Firm, if operations between sister-companies 4. Nominate the Customs Broker through a Power of Attorney 2.0 确认订单 1. 确认货物到达巴西的期限以确认合适的运输方式 2. 在货物运输之前，将每项货物正确的NCM（税号归类，类似HS Code）通知报关行确认是否需要申请进口许可证。 2.0 PLACING THE ORDER 1. Verify deadline of goods in Brasil to decide way of transport 2. Check Import License requirement prior to shipment by informing Broker correct NCM (Tax Classification) for each item to be imported 3.0 进口许可证 1. 一些NCM（HS代码）项下货物需要进口许可证才能进口至巴西，这时，企业需要向有关机构提交形式发票并等待15至30天或更长时间来获得批准。而这些代理机构也可能需要60天或更长时间才能给予许可证的批准。此外，如果最终商业发票与之前提供的形式发票的信息不一致，那么之前申请的进口许可证将会失效，进口商只能重新申请一个新的许可证。因此，需要尽可能保证信息的准确性。否则，货物可能被巴西海关扣下并产生额外仓储和罚金。进口许可证的罚金是按照货物CIF价值的30％收取并且上不封顶。没有进口许可证，进口商还要承担失去货物的风险。 2. 进口许可证的规定可能会临时变更，巴西海关并不会另行通知。巴西海关建议在货物出运之前，确认好货物NCM并确认是否需要办理进口许可证或其他特别的手续。 3. 根据货物的性质/进口目的，进口商或者货物需要在货物进口之前在巴西卫生局（ANVISA）或农业局（MAPA）进行注册。 3.0 IMPORT LICENSE 1. Some itens/NCM (HS Code) require Import License so they can be imported/shipped; we request the approval to official Agency by presenting the Proforma Invoice and have to wait average 15 to 30 days or even more to get approval. Pls note that these Agencies can take 60 days or more to check/approve import licenses. By the end, if some information on final Commercial Invoice is different from the one stated on the Proforma, we can lose the Import License and will be forced to request a new one. For this reason, it’s very import that information is as accurate as possible, or importer can have goods held by Customs under extra storage charges and penalties until Import License is finally approved. FYI, Import License penalty is 30% on CIF value – NO MAXIMUM. Shipping goods without approved import license relays importer to the maximum risk of not having license granted by Government and loss of merchandise 2. Import License regulation may change without pre-notice; we recommend NCM is prior to delivery date in order to check if an Import License or any other special procedure is required 3. Depending on the purpose / nature of the products, customer and/or product may need to be registered at Brazilian Health Agency (ANVISA) and/or at Ministery of Agriculture (MAPA) prior to import 3.1 如果货物需要许可证，在许可证申请下来之后： 1. 将装运说明提供给发货人并通知货运代理 2. 等待货物就绪并确认 3. 检查托运人签发的文件 4. 安排运输 3.1. AFTER IMPORT LICENSE APPROVAL (WHEN NCM/HS CODE REQUIRES) 1. Send shipping instructions to shipper, informing freight forwarder full contact details 2. Wait for goods readiness confirmation 3. Inspect documentation issued by shipper 4. Approve shipment 4.0 运输后 1. 检查运输文件是否符合巴西海关规定 2. 向报关行提供报关手续：品名、NCM、原产地、运输文件、采购细节（价格、国际贸易条款、数量）等 -- 请参考后面提到的一般SOP（操作流程） 3. 制定进口费用预算，包括：运费、仓储费、进口关税、海关费用等 4. 提供有关保险信息和卡车公司的联系方式 4.0 AFTER SHIPMENT 1. Verify if shipping documentation is in conformity with Brazilian Regulations 2. Prepare Customs Formalities instructions to broker, informing NCM, goods description, origin, acquisition and shipping data, purchase details (price, Incoterm, quantity) etc. Please see below general SOP. 3. Provide funds anticipation for import expenses (freight charges, storage, import duties and taxes, trucking, customs fees, etc) 4. Provide information on Insurance and Trucking company contact details 5.0 海关手续 1. 一旦货物到达，向海关进行进口申报 2. 等待海关确认进口海关分类抽检通道 3. 等待清关 4. 如果需要，等待额外机构（州，海军和农业）的放行 5. 提货 5.0 CUSTOMS FORMALITIES 1. Upon goods arrival, approve Customs Entry filing 2. Wait for Customs Entry flag 3. Wait for Customs Clearance 4. Wait for clearance of complementary Agencies (State, Navy and Agriculture) 5. Pick up cargo 5.1 海关分类抽检通道 当货物在巴西海关系统上申报后，系统将会自动给出货物海关抽检通道的分类： · 灰色标识：需要对货物、文件和商品价值进行查验 · 红色标识：需要对货物和文件进行查验 · 黄色标识：只需对文件进行查验 · 西瓜标识：根据对文件的查验结果将货物归入红色标志或绿色标志 · 绿色标识：货物可直接通关，但海关官员有权对其重新进行分类 5.1 CUSTOMS FLAGS After Customs Entry application on the System, we wait for it’s flag: ? GRAY flag: import is under goods and documents inspections PLUS market value checking ? RED flag: import is under goods and documents inspection ? YELLOW flag: import is under documents inspection ? WATERMELON flag: import is under documents inspection and muy turn: into red flag or into green flag ? GREEN flag: goods are cleared, BUT… Customs Officer can re-direct file into another flag 5.2 海关罚金 如果在海关查验中发现任何错误或差异（例如：货物重量、NCM、数量、集装箱号、工厂信息等），海关将收取如下罚款： · 商业发票错误：罚款额为货物CIF价值的1％至10％，最低罚款$ 500,00 · 数量信息错误：罚款额为货物CIF价值的1％，最低罚款$ 500,00 · NCM或品名错误：罚款额为货物CIF价值的1％，最低罚款$ 500,00加上货物CIF价值的30％ · 装运后才批准进口许可证：罚款额为货物CIF价值的30％最，低罚款$ 500,00 5.2 CUSTOMS PENALTIES If anything wrong or discrepancy is found on Customs inspections (for instance: weight, NCM, quantity, cntr and seal number, manufacturer’s data, etc), we are subject to fines as follows: ? Discrepancy of the commercial invoice: the fines can be from 1% to 10% of the CIF value, with minimum of R$ 500,00 ? Wrong quantity information: the fine is 1% of the CIF value of the item, minimum R$ 500,00 ? Wrong NCM or Description: the fine is 1% of the CIF value of the item, minimum R$ 500,00 plus fine of 30% of the CIF value of the item ? Import License approved after shipment: the fine is 30% of the CIF value- minimum R$ 500,00 6.0 一般进口操作流程（SOP） 1. 在货物发运之前，收货人作为进口商必须在海关登记为I.O.R.； 2. 在货物装运之前，进口商需在货物发运之前通过授权书（P.O.A.）指定其进口报关行； 3. 巴西海关不接受DDU和DDP条款的货物进口; 4. 巴西法律禁止进口二手货物，并制定了相应的处罚措施。因此进口商在购买之前最好先咨询有关机构； 5. 如果是临时进口的货物，进口商则需遵守具体的规定安排进口； 6. 由于巴西进口程序非常具有特点，我们强烈建议进口商在确保所有正式程序没有问题之前不进行装运。 6.0 GENERAL IMPORT SOP 1. Consignee must be registered at Customs as Importer Company to be the I.O.R. - prior to shipment; 2. We must have P.O.A. from consignee prior to shipment to act on its behalf as Broker at Customs; 3. DDU and DDP terms are no allowed for imports into Brazil; 4. Importing used goods is forbidden by Brazilian Laws and Regulations, under the penalty of being sized by Customs; you must consult official Entities before purchase; 5. Temporary Import have specific regulation to be followed by Importer prior to shipment; 6. Due to very specific features of import process in Brazil, we strongly recommend no shipment is effected before Importer has assured all formal procedures prior import have been taken. 7.0 文件 1. 巴西海关不接受任何复印或非正式文件；所有用作清关的文件必须是没有涂改痕迹并用蓝色笔签字的正式打印件。不可使用签名印章且签名需显示正确的职位和名称。尽管新的法规允许进口商在提货时可以不提供原始的运单（BL/AWB）。但在任何海关抽检通道下，海关官员均有权要求进口商出示原始文件。因此建议大家最好提前准备好原始文件。 7.0 DOCUMENTATION 1. Brazilian Customs does not accept photocopies nor proforma of any document; ALL documents for clearance must be ORIGINALLY printed and duly signed with a BLUE PEN, no erasures. SIGNATURE CHOPS are not permitted, and signature must indicate personell position and name In spite of new regulation permitting importer to collect cargo without presentation of original BL/AWB, under any Customs Flag, Officer may require presentation of original documents. Therefore we recommend that usual routine of sending original documents to importer is not voided 2. 根据巴西海关规定，商业发票必须注明： a）托运人的全名和地址 b）制造商的全名和地址；如果制造商与托运人相同，只需注明“制造商同托运人”即可；如果不同，则必须注明每项货物制造商的完整信息。 c）进口商的全名，地址和CNPJ d） 进口商品的品名和进口商的P / N，仅显示部分号码和代码是不允许，这项描述必须能够清楚让海关识别所有的进口货物; e）包装箱上的标记和数字需与BL或AWB相同 f）包装的数量和类型（木箱，纸箱等）需与BL或AWB相同 g）总毛重需BL或AWB上显示相同 h）总净重 h1）装箱单上的单个净重（每件） i）原产地国：货物的制造地（货物制造的地点或主要制造地点）需在发票上明确注明 j）采购国家：货物的出口国（购买商品的地点）需在发票上明确注明 k）始发国家：货物的起运国（货物将从哪里发货）需在发票上明确注明注意：在巴西海关系统用不同的代码表示中国，香港和台湾;因此，托运人必须在所有文件中注明准确的信息，并确保包装件上的标记和数量一致。 l）单价，数量，总价已经相应的货币 m）运费和所有与货物相关的费用，即使贸易条款并不是C&F或CPT;由于运输期限的限制，如果托运人无法从货运代理处获得以上信息。我们建议您在发票上声明：“货物价值等同于空运单或海运单。 n）付款方式 o）国际贸易术语 2. FYI, as per Brazilian Customs Regulation, the commercial invoice must state: a) Shipper’s full name and address b) Manufacturer’s full name and address for each imported item; if manufacturer is same as shipper, just inform this “MANUFACTURER SAME AS SHIPPER”; if not, you must inform manufacturer full data for each imported item c) Importer’s full name, address and CNPJ d) Goods full description + Importer’s P/N – only information of Part Number or Codes are not accepted; this description must allow Customs to identify the goods imported; e) Marks and Numbers on the cartons (same as on BL or AWB) f) Quantity and Type/Kind of cartons (wooden box, cartonboard, etc.) - same as on BL or AWB g) Total gross weight as BL or AWB h) Total net weight h1) Individual net weight on packing list (per item) i) Origin Country: relates to MANUFACTURING (the one where goods were manufactured OR the last one where main manufacturing occured) – this must be clearly stated on Invoice j) Acquisition Country: relates to EXPORTER (the one from where goods were purchased) - this must be clearly stated on Invoice k) Shipping Country: relates do SHIPPING (the one where goods will be shipped from) - this must be clearly stated on Invoice ATTENTION : China, Hong Kong and Taiwan have different codes at Brazilian Customs System; therefore, shipper must state clear information on documents and make sure there are not different from marks and numbers on boxes/pieces. l) Unit Price, total quantity of each item, total price and it’s currency m) Freight and all charges related to the goods, even though Incoterm is not C+F or CPT; we understand how difficult this is for shippers to get information from shipping agent due to deadlines to be attended. Therefore, we instruct you to declare on Invoice the following sentence : “FREIGHT VALUE AS PER AWB (if by AIR) – BL (if by SEA). n) Payment Terms o) Incoterm 3. 商业发票上与装箱单上的包装箱数量应与实际数量一致，如有差错将会产生罚金（在CIF的基础上）。 3. Cartons data should be exactly the same as stated in commercial invoice and packing list; discrepancies can generate heavy penalties on CIF value 4. 请不要把文件装订在货物的外包装箱上，因为货运代理只有在红色海关抽检通道或黄色海关抽检通道的情况下才能接触到包装箱，而货运代理需要这些文件才能顺利完成海关的检查。这意味着：如果进口商没有原件提供给海关，他将自动受到5％CIF价值的罚款，最低$ 500,00 ，上不封顶。 4. Please DO NOT staple our documents on the boxes/cartons: we are only able to get to the boxes at RED or YELLOW flag,and documents are required so we can go to next step, which is Customs Inspection. Which means : if importer does not have original documents to present Customs, he is automatically running into penalty for 5% CIF value, min. R$ 500,00 – no maximum 5. 装箱单必须显示包装信息：每件产品的毛重和净重，包装数量和类型，标记和数字，并且必须是原始的，并由托运人/出口商签字的（与商业发票相同） 5. Packing List must read packing information : Gross and Net weight per item, quantity and type of packages, marks and numbers and must also be original and signed by shipper/exporter (same as Commercial Invoice) 6. 根据SISCARGA下的海运规定，除商业发票的一般内容（例如：品名，数量，标记，毛重、体积等）之外，HBL必须注明NCM和收货人的CNPJ。当有HBL后必须尽快与货运代理确认;运单上的任何修改将会导致5000,00美元的罚款。 6. Due to seafreight regulation under SISCARGA, HBLs must read NCM and consignee’s CNPJ, besides Commercial Invoice general contents (Ex.: Goods description, quantity, marks and numbers and GW of volumes, etc. HBLs must be confirmed to shipping agent as soon as you receive; any revision on BL after MV’s arrival, can generate penalty of USD 5000,00. 8.0 托运人责任 1. 告知送货时间 2. 按照以下说明签发形式发票 3. 根据巴西海关要求，签发形式发票，商业发票和装箱单： · 商业发票必须为打印件（不可使用复印件），并使用蓝笔正确签署，没有修改痕迹，不允许使用签名章，签名必须显示个人姓名和职位。 · 最终商业发票的信息需要与形式发票保持一致，特别是对于那些在发货前要求进口许可证的货物。 4. 货物准备就绪后需进口传真或电子邮件告知进口商清晰的商业发票和装箱单。 5. 告知货运代理放单联系人。 6. 尽管新法规允许进口商在没有提交原始BL / AWB的情况下可以提取货物，但在任何海关抽检通道下，海关官员均可能要求提交原始文件。 因此，我们建议始终向进口商发送原始文件。 8.0 SHIPPER’S RESPONSIBILITY 1. Advise delivery date on Proforma 2. Issue proforma invoice as per below instructions 3. Issue proforma, commercial invoice and packing list in accordance to the Brazilian Customs requirements - Commercial Invoice must be printed (cannot use a photocopy as original) and duly signed with a BLUE PEN, no erasures – SIGNATURE CHOPS are not permitted, and signature must indicate personell position and name. - It’s very important that final Commercial Invoice states same information of Proforma especially in case of the imports that requires Import License prior to shipt 4. Fax or e-mail Importer legible commercial invoice and packing list as soon as goods are ready 5. Contact nominated Forwarder to release PO as per schedule 6. In spite of new regulation permitting importer to collect cargo without presentation of original BL/AWB, under any Customs Flag, Officer may require presentation of original documents. Therefore we recommend that usual routine of sending original documents to importer is not voided. |
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