Although not meant to be all-inclusive, this can give you an introduction to some of the details you need to be aware of for specific markets.

More country-specific information is available from the Trade Information Center's Regional Databases here!

Since 1997 the Brazilian Government has used a computerized information system to monitor imports and to facilitate customs clearance known as the Foreign Trade Integrated System (SISCOMEX). The SISCOMEX has facilitated and reduced the amount of paperwork previously required for importing into Brazil, which, however, can still be burdensome. Brazilian importers must be registered in the Foreign Trade Secretariat-SECEX's Export and Import Registry and receive a password given by Customs to operate the SISCOMEX. The SISCOMEX has a graphic interface for the composition of electronic import documents and transmits information to a central computer.

Clearing Customs: To clear goods through customs, Brazilian importers must have all necessary documents with them. Documents are often delivered to importers against their acceptance of the exporters' bank collection draft, as in open account shipments, unless otherwise contracted. When documents are sent by means other than the carrier on which goods are shipped, they should be forwarded soon enough to ensure timely arrival. Packing lists should accompany shipment and must conform with the invoice and other relevant documentation.  To clear merchandise through customs, importers or their agents must present copies of the commercial invoice ("fatura comercial"), which includes a declaration of origin of the merchandise (a separate certificate of origin is acceptable but not required), the bill of lading, and the import permit (Guia de Importação).  Documentation must be complete and correct in all requirements in order to avoid heavy fines/penalties. Exact weight and quantity of goods, including parts and accessories for machines and apparatus in general, must be accurately and completely supplied by the exporter to the importer on either the pro forma invoice, the commercial invoice, or the price list. The import license must contain the accurate weight and quantity specifications.  

While the importer may clear merchandise through Brazilian customs following the steps outlined above, this job is often turned over to a "despachante" or freight forwarder.  "Despachantes" are often large organizations providing a wide range of services to anyone wanting to expedite their dealings with the government. The customs clearance fees charged by such an organization are controlled by their union. Despachantes clear goods through customs faster and they eliminate the need for permanent staff in the importing firm to handle such matters.

Advance Rulings on Classification: If there is doubt about the HS classification, a request for advance ruling may be presented to the Internal Revenue Department (SRF/COSIT) of the Ministry of Finance, preferably through a Brazilian representative. Samples and specifications should be included with the application. A ruling in response to such requests may take some time.

Possible reasons why merchandise is held by Customs: No product can be cleared by customs if the date on the shipping documents is prior to the date of the license approval (except under the simplified import regime or special dispensation by customs).

Other common reasons merchandise is held include:

1. Lack of appropriate certifications for products such as drugs and cosmetics
2. Discrepancies between export and import documentation, e.g. information on the bill of lading does not match exactly the information provided to Brazilian customs by the importer
3. The imported product required an import license
4. Improper harmonized tariff schedule classification
5. Lack of proper documentation for parts and supplies provided by the U.S. supplier - at no cost - for U.S.-made products under warranty
6. Mail order shipments whose value exceed US$500

Once such determination is made, then the U.S. exporter and/or the Brazilian importer can take the appropriate steps to resolve the dispute and clear customs.

In most cases, Brazilian Customs will assess very high penalties - usually 100% of the tax normally charged for the product. Brazilian Customs also frequently seize those shipments deemed to have inappropriate documentation.

Brazilian Customs has broad discretion in determining fines or penalties for irregular shipments, so be as prepared as possible before sending the order!