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It is the commercial and fiscal process that consists on bringing a shipment or product from overseas to the country of reference. Such, has the tendency of being acquired through the nationalization of the product, which occurs starting with bureaucratic procedures linked to the Ministry of Treasury (IRS) as well as Customs of the country of destination, during the unloading and delivery, which could be done through airway, waterway, highway or railway. When there is more than one kind of transportation used for delivery such is called of multimodal transportation.
Basic Routine:
1. Identify the best seller/product and verify the occupied price and volume. 2. Verify, with a customs dispatcher, if the import is allowed, if it possesses any restriction or Exchange and fiscal requirements; 3. Cost budgeting of the transportation and taxes; 4. Verify the viability of the import; 5. Negotiate the operation; 6. Pay the import and close the exchange rate; 7. Inform that the merchandise is ready for shipping; 8. Authorize the shipping of the merchandise; 9. Receive documents and send them to the dispatcher so that he/she evaluates them and he/she can start the process of customs dispatching; 10. Register the import statement (IS)(DI);11. Pay taxes; 12. Receive the merchandise.
Basic Legislation: - Decree nº 4.543, of 16/DEC/02 - IN SRF nº 650, of 12/MAY/06 - ADE Coana nº 03, 01/JUN/06