Certificate of Origin

Leather good shipments of industrialized leather require an invoice with the animal description. Industrialized leather is any commodity that is made from a chemically treated leather (including tennis shoes). The invoice must state what animal the leather came from.

Shipments of natural leather require a Certificate of Origin and the animal description on the invoice. Natural leather is a commodity that has not been chemically treated.

Health Certificate and Declaration

MSDS-NON DG

Goods under IATA Special Provisions A67 require a MSDS (Material Safety Data Sheet).

It is not required for all, however shipments can be held by local authority in United Arab Emirates after screening due to lack of MSDS (Material Safety Data Sheet) or NON DG (Dangerous Goods) declaration letter from the shipper resulting to misconnections and impacting end-to-end service.

It would be advisable for all shipments originating, transiting and terminating for UAE to have MSDS or NON DG declaration from shipper enclosed in the shipment and copies to be uploaded in IDIS.

Permit and License

The consignee must provide an Import License/Permit for:

Any item for resale or that has a commercial value. Shipments valued over 7,496 BRL. Specific commodities determined by Customs in Brazil. Commodities requiring an Import License change frequently. To obtain a current list of these items contact UPS Brazil.

The consignee is responsible by law to apply for the Import License prior to the transportation. Failure to do so could result in a fine against the consignee, not the transportation company.

To avoid fines and Customs delays, this license must be obtained before the shipment is sent. An Import License specified the period during which it is valid. It enables the maximum time for importation of merchandise, or in certain cases, for registering the Import Declaration. The validity of and Import License cannot exceed 60 days.

Applying For An Import License:

• The consignee must complete a proforma invoice.
• The Import License must be obtained by the consignee from SECEX, the Brazilian Government Agency responsible for foreign trade.
• Requests for an Import License must be accompanied by the manufacturer's catalogs or price lists covering the goods to be imported (unless such material has already been filed with SECEX). If there are no published catalogs or price lists, SECEX will accept a notarized statement by the exporter on the invoice, of the wholesale price.

In addition to obtaining a valid (pre-approved) Import License the consignee also needs to do the following:

• File a Power of Attorney with UPS or other accredited Broker. Filing can take 2 to 3 working days.
• The consignee must be a registered consignee with the Banco Do Brasil. Registration with the bank usually takes a week.
• Possess a CNPJ/CPF Number (Tax Identification Number).
• The consignee has 30 days to process the paperwork in case package gets held. Otherwise, packages will be returned to the shipper as freight collect (the return freight will be charged to the shipper).

No Information found on this topic for the selected country or territory.

Clearance Comments

Due to Brazilian Customs requirements, all import packages shipped into the country or territory to non-Brazilian receivers must include their passport number and phone number. The information must be included for the package to clear customs and will be used to contact the receiver once the package has been released to UPS by Brazilian Customs.

Courier Clearance

Document and non-document shipments with a declared value of US$3,000.00 or less and with no commercial or resale value can be sent on the courier mode under the following conditions: The payment term is Free Domicile (F/D) The consignee assumes payment of duties and taxes in advance. The statement, "samples without commercial value" must be written on the commercial invoice. Duties and taxes will be applied in the Courier Mode as follows: Import Duty = 60% of the declared value ICMS = 18% of the declared value + import duty (0.82) Airport Fee = $0.79 per kilo Total Duties and Taxes = import duty + VAT + brokerage fee + airport fee

Custom Requirements

Brazil customs has a new import system to control express shipments into the country or territory. The new system will implement an electronic selection on the express shipments manifest.

Brazil customs expects to have more control and full visibility of the importers and merchandise being shipped via express service.

Very strict controls will be placed on the import of documents and non-document shipments. The system will particularly concentrate on ensuring that goods have a correct description. General descriptions like codes, samples, gifts, will not be accepted and the consignee will be penalized with fines.

The system will also concentrate TAX ID validating thru a customs data base of every consignee. If the consignee has any restrictions to import goods, the shipment will be returned to overgoods. To minimize import holds into Brazil, shipments with import restrictions or missing TAX ID's will be returned to overgoods in 10 days.

Duty and Taxes

Duties and taxes for prepaid and freight collect shipments that are not paid by the consignee in Brazil will be charged back to the shipper.

Formal Clearance

Formal clearance is available for non-documents valued greater than US$3,000.00 and for non-documents valued between US$1,001.00 and US$3,000.00 and not classified as courier mode.

Clients that choose a third party broker will have to pay US$30.00 for deconsolidation fee at the moment they pick-up the house waybill required for customs clearance.

The original documents for customs clearance will be available for the broker at UPS counter upon shipment arrival, once the customs clearance is performed at Viracopos Airport. Clearance documents can be sent to the consignee via Brazilian post office upon request. If the consignee chooses UPS for clearance, the delivery is made after the entry is complete.

If a third-party broker is selected, UPS transfers the shipment and paperwork to the broker. Once the broker clears the shipment, the shipment can be transferred back to UPS for delivery to the final consignee. The final destination of all import volume is Viracopos/SP. If the consignee wants to clear the shipment out of Viracopos/SP, he must go to a bonded transfer agent, pay for any additional freight charges, and pay the bonded transfer fee of US$110.00 per shipment.

Items for resale or commercial use will be cleared in formal mode.

Non-Documents

Merchandise not properly described and/or under declared on commercial invoice

Brazil Customs has recently introduced very strict controls on the importation of non-documents. They are particularly concentrating on ensuring that goods shipped to private individuals and companies have proper descriptions and values provided on the commercial invoice.

To minimize import holds in Brazil, an additional warehouse fee will be implemented immediately to cover the administrative work associated with clearing these shipments. If the shipment cannot be cleared within 15 days it will be abandoned.

In Summary

General merchandise description will not be accepted and the consignee will be subject to fines. Specific description is required. Under valued merchandise that cannot be properly confirmed within 15 days will be abandoned. Due to this problem, shipments can take several days to clear customs and may also be subject to additional charges.

Post Office Boxes

UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

VAT Clearance

CNEE TAX ID MANDATORY REQUIMENTS Brazilian regulation IN1.737 state mandatory cnee tax id for all non docs shipment, UPS cannot submit the import declaration DIR until the correct CNEE TAX ID I provide in the declaration. Customs system will validate the CNEE tax id when UPS submit declaration. FREIGHT CHARGES Brazilian regulation IN1.737 state mandatory freight charges in the invoice, in case no freight charges declared the shipment could be place on hold for freight charges validation and fines could be apply for missing freight charges information. Shipment will also take clearance delay until UPS Brazil get the information from the origin country or territory.

Service is provided to and from certain cities.

The Postal Office makes the delivery of packages to some areas such as the city of Sobral with postal codes of 62000-62099. UPS does pick up packages from this area. All the shipments to Brazil (letters, doc and non-doc) must have the consignees Tax ID on the AWB, in order to avoid delays on the clearance and delivery of the package.

UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Rest Days:

Saturday, Sunday, and official holidays.

GMT:

Spring -0300/ Fall -0300

Language:

Portuguese

Currency:

Brazilian Real(BRL), US Dollar(USD)

Shipping Charges

• Shipping charges can be billed to the shipper, receiver or a third party.
• When billing the receiver, either the shipper or receiver's account number is required.
• When billing to a third party, the third party's name, country or territory and account number are required.

Duties and Taxes

• Duties and taxes can be billed to the shipper, receiver or a third party.
• When billing a third party, the third party's name, country or territory and account number are required.
• If the duties and taxes are billed to an account outside of the destination country or territory, a "Duty and Tax Forwarding" surcharge will be applied.

Third-Party Billing

• Please note the following third party billing exceptions:
  • Shipments to and from the same country or territory (domestic shipments) cannot be billed to third party payors in other countries or territories. For example, shipments from Mexico to Mexico or Canada to Canada cannot be billed to a third party payor in the U.S. This rule does not apply to UPS domestic services in European Union countries or territories. For example, shipments from Germany to Germany can be billed to a third party payor in the U.S. (as long as the payor is a business and has a VAT or Tax/EIN ID on file with UPS).

Payment Methods

• When paying by credit card, check, or cash, only the shipper can be billed the shipping charges

There are special stipulations on the following commodities when shipping to Brazil. If you plan to ship one of the commodities listed below, be sure to adhere to the following stipulations in order to avoid delays and holds at customs.

Animal Skins, Non-Domesticated

Brazilian Customs accepts animal skins, non-domesticated by Formal Entry, regardless of the value. The consignee will have to provide an Import License and IBAMA authorization (environmental protection agency of Brazil).

Books

Duties and taxes will not be assessed on books if they are "not for resale." The invoice and waybill must state that the shipment is "not for resale" or that it has "no commercial value-value for Customs purposes". Books must be described on the waybill and invoice as "books" only.

Books importing for resale are prohibited via express or courier modes, unless imported as a "formal entry".

Chemicals

The New Health Ministry Department has changed all of Brazils import clearance procedures. All shipments detained by the ministry have to follow the following procedures:

Register at ANVISA site (www.anvisa.gov.br)

after the registration is done, the company will have to issue a payment ticket referring to the payment of the inspection charge.

When this charge is paid the company must send the original voucher and only with that document we will be able to initiate the clearance process of the shipment.

Computers

Importing used laptop computers is prohibited by courier mode. UPS recommends the formal import method for used laptops only if the consignee can prove that it is a personal computer, and was bought by himself when outside of Brazil. If consignee proves the used laptop is for personal use and the description on the commercial invoice states "unaccompanied baggage", then duties and taxes will not apply. Customs can request an import license for used material. UPS recommends that the consignee obtain the import license before the shipment of used material arrives. Brokerage fees of US$100.00 and additional warehouse fees will apply based on the type of material. UPS cannot provide an import license. If the consignee cannot provide an import license, they must assign an alternate broker.

Cosmetics

All shipments detained by the ministry have to follow the following procedures:

Register at the ANVISA site (www.anvisa.gov.br)

After registering, the company will have to issue a payment ticket referring to the payment of the inspection charge

When the charge is paid, the company must send the original voucher and Brazil will be able to initiate the clearance process of the shipment

The consignee has 30 days to process the paperwork in case package gets held. Otherwise, packages will be returned to the shipper as freight collect (the return freight will be charged to the shipper).

Victoria Secret Shipments: All Victoria Secret packages will be inspected by the FDA. Each consignee must receive no more than 2 pieces in the box, otherwise, the package will be automatically returned. The Victoria Secret products must have an expiration date, if not; it can be seized by the FDA.

Drugs (also see Medicine)

Prescriptions for personal use require an invoice and a prescription.

An Import License is required for commercial shipments of medicine. The Prescription has to accompany the package. However, it is not required to be on the outside of the package. It is acceptable to be included inside the package.

Food

The classification of food includes any edible products.

The New Health Ministry Department has changed all of Brazils import clearence procedures. All shipments detained by the ministry have to follow the following procedures:

Register at ANVISA site (www.anvisa.gov.br)

After the registration is done, the company will have to issue a payment ticket referring to the payment of the inspection charge.

When this charge is paid the company must send the original voucher and only with that document we will be able to iniciate the clearence process of the shipment.

The consignee has 30 days to process the paperwork in case package gets held. Otherwise, packages will be returned to the shipper as freight collect (the return freight will be charged to the shipper).

Non-industrialized foods, such as homemade foods, raw meat, and fish that are not made in the country or territory of origin, are required to have a certificate from the Food and Drug Agency.

Jewelry

Jewelry: Up to (US$) 13,500 per conveyance may be transported via Small Package without further restrictions. From US$13,500 to US$270,000 per conveyance requires a dedicated ground delivery with an armed escort. Additional costs apply. Please contact DILP as well as UPS Capital for further details.

Labels

Labels, stickers, etc., that include company logos, trademarks, service marks, etc, require a proof of authorization or a license to use such registered brand names. This means loose labels, not merchandise with labeling on it.

For example: A proof of authorization for golf shirts containing the UPS logo would not be needed. However, if the UPS logo patches were only shipped, the proof of authorization would be needed.

Leather Goods

Shipments of industrialized leather require an invoice with the animal description. Industrialized leather is any commodity that is made from a chemically treated leather (including tennis shoes). The invoice must state what animal the leather came from.

Shipments of natural leather require a Certificate of Origin and the animal description on the invoice. Natural leather is a commodity that has not been chemically treated.

Medicine (also see Drugs)

As per new Brazilian customs regulations medicines are free of charge for private individual , but to get this immunity of duties and taxes exist some requirements: 1- The invoice need a correct description as MEDICINES (specific no generic) and need the tax id of the private person. 2- The consignee in Brazil will need to provide to Brazilian FDA a medical prescription from Brazilian doctor. If not provided one of this requirements, the shipment will be taxed by customs. For medicine, pharmaceuticals and cosmetic products consigned to a company, the consignee must have a register with the Healthy Ministry in Brasilia to import the product. The consignee needs an authorization because it is an obligatory document to companies only that import medicine, pharmaceuticals, and cosmetic products.

The New Health Ministry Department has changed all of Brazils import clearence procedures. All shipments detained by the ministry have to follow the following procedures:

Register at ANVISA site (www.anvisa.gov.br)

After the registration is done, the company will have to issue a payment ticket referring to the payment of the inspection charge.

When this charge is paid the company must send the original voucher and only with that document we will be able to initiate the clearence process of the shipment.

The consignee has 30 days to process the paperwork in case package gets held. Otherwise, packages will be returned to the shipper as freight collect (the return freight will be charged to the shipper).

Personal Effects

Personal Effects cannot be shipped between these countries or territories

Pharmaceuticals

The New Health Ministry Department has changed all of Brazils import clearence procedures. All shipments detained by the ministry have to follow the following procedures:

Register at ANVISA site (www.anvisa.gov.br)

After the registration is done, the company will have to issue a payment ticket referring to the payment of the inspection charge.

When this charge is paid the company must send the original voucher and only with that document we will be able to initiate the clearence process of the shipment.

The consignee has 30 days to process the paperwork in case package gets held. Otherwise, packages will be returned to the shipper as freight collect (the return freight will be charged to the shipper).

Software

For customs purposes, the declared value of software shipments (on diskettes, CD ROM's, etc.) should be the full value of the software. Duties and taxes are calculated on the physical value, not on the intellectual property value.

Important: The AWB must have the declared value for customs purpose only, according to the physical value. The commercial invoice must have both values (intellectual and physical), but the total of commercial invoice must have only the physical value.

Shipment value amount:

0.00 US Dollar USD

Shipment type:

no gift exemption

Exemption rule:

no gift exemption

Invoice

Non-document shipments to Brazil must include 3 original, signed commercial invoices. The consignee phone number must be on the commercial invoice. Mandatory, Brazilian customs regulations requires information of the freight charges on the invoice. If shipper does not provided the freight charges, will be calculated automatically in Brazil based on UPS Brazil freight list. The freight charge is part of the base to calculate duties and taxes.

All shipments, including document and non-document shipments, must have the consignee's tax ID number written in 2B of the waybill and on the invoice. Non-compliance will result in customs holding the shipment until the number is received, and therefore result in delays. The tax ID number is:

Companies - General Taxpayer Register (CNPJ)

Individuals - Individual Taxpayer Identity Card (CPF).

The terms of sale must describe how the consignee (cnee) pays the supplier who is shipping the physical goods. This information should not be confused with the UPS billing options, such as Prepaid (P/P) or Freight Collect (F/C).

The following parameters can be used to determine if the shipment is commercial in nature:

Shipment valued greater than US$3,000.00

Shipment, regardless of value, involves exchange of funds for physical goods

Shipment is classified, by either the shipper or cnee, as a formal import. This import status permits reduced import duties & taxes, but adds clearance time (1 to 2 additional days if Power of Attorney is on file for the importer) & the importer is subscribed in RADAR system.

Shipments meeting any of these commercial shipping parameters, write "commercial goods for formal import" on the invoice.

The following types of shipments can be given formal import status whether the shipments are commercial or not:

Temporary import shipments

Any shipment containing used goods

Any shipment valued at US$3,000.00 or above or at the special request of the customer that it be declared as formal, unless it is shipped Free Domicile with the statement, "samples without commercial value," written on the invoice, or unless the consignee pays UPS the duties & taxes in advance (prior to 9:30 a.m. of the shipment arrival date) & the statement, "samples without commercial value," is written on the invoice.

For all formal imports, write "formal import" in the Special Instructions box of the waybill. The consignee tax ID is mandatory for every shipment to be cleared.

All commercial invoices must include the transportation costs of the shipment.

Document shipments must contain 5 or fewer documents each. These shipments cannot contain commercial quantities unless stipulations state otherwise.

Advertising Literature

Airline Tickets

Annual Reports

Bids

Blueprints

Cash Letters

Catalog

Charts

Computer Print-Outs

CD Roms

Blank CD ROM's are classified as non-documents and require an invoice. Shipments of CD ROM's which include data, depending on the content, may be classified as non-documents. For additional information, see "Intercompany Data on Diskette/CD ROM".

Drivers License

Graphs

Intercompany Mail

Manuscripts

Negatives

Negotiable Bonds, Drafts

Non-negotiable bonds and bank drafts may be shipped as documents.

Blank checks and travelers checks can be imported and exported as documents. If they are filled in, they can only be cleared as formal entry.

Brazil Customs accepts negotiable bonds and drafts by formal entry only, regardless of value.

Checks and travelers checks imported as documents will be seized by customs (it can be returned to the sender if the value is under BRL 10.000).

Newsletters (Company)

Passports

Price Lists

Proposals

Sepia Drawings

Slides

Specifications Sheets

Stationery (Blank)

Transparencies

Traveler's Checks

Only in blank (form)

Visa Applications

UPS can recommend which forms you need based on a few simple criteria. Forms can be completed online or printed. See which forms you need.

In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to Brazil.

Alcoholic Beverages

Shipments of alcoholic beverages can not be sent in as Express (courier) regardless of value or amount. They must be shipped as freight and require formal entry in addition to the required permits.

Electronic Cigarette

Electronic Cigarettes are prohibited

Furs

Brazilian Customs accepts furs by Formal Entry, regardless of the value. The consignee will have to provide an Import License and IBAMA authorization (environmental protection agency of Brazil).

Microorganisms and Vaccine

Microorganisms and Vaccine like Coliforms, Total Aerobic Count, Staphylococcus Aureus, Yeast, Bacillus Cereus, Salmonella and Listeria are prohibited as a courier. This type of merchandise will be seized by the FDA.

Paintball Guns

Paintball guns are submitted to an import license through the Armys Outpost. This includes pressure guns that use springs or compressed gas as a propeller for projectile launching.

Procedure: The express shipments products must be released as "Armys Post Approval" and the importer must proceed as a regular importing regent via DSI/DI, primarily requesting the appropriated Importing License (or LSI) for ME (Army Minister) approval. In this case, customers must be informed to request the previous approval (that means it cannot be released on the same day, depends on the approval being conceded by the system).

Perishables

Perishable parcel is prohibited as a courier. Shipments arriving with instructions to be refrigerated are not accepted and will be seized by the FDA.

Unaccompanied Baggage

Unaccompanied baggage is allowed only if the contents are for personal use. For example, personal items such as clothes and shoes are allowed. However, unaccompanied baggage is not allowed if the contents contain non-personal items such as electronics or used material.

Unaccompanied baggage must be sent from individual to individual.

Duties and taxes are not applicable if imported as formal entry to be released by consignee with broker,only warehouse fees. Brazil Customs will hold the baggage for formal clearance; the consignee must prove that he/she traveled abroad in the last 6 months. A passport, flight ticket, and other personal documentation constitute proof at the airport of arrival.

If sent sent by courier mode, consignee must pay duties and taxes to Brazilian Customs.

Used Items

Used materials are prohibited as a courier or formal entry. Shipments with a large quantity of the same item may give customs the impression they could be used for commercial purposes. Therefore, these shipments will be seized.

Watches

Imports of new watches into Brazil must have a label and a proper import license. UPS cannot provide an import license. If the consignee does not have an import license, they must assign an alternate broker.

Saturday Delivery Available: No

Always check Calculate Time and Cost for details of service availability and guarantee information within a country or territory. All Service Levels may not be available to or from every address within a country or territory.

Canada to Brazil

• UPS Early Express/ELD

• UPS Worldwide Expedited

• UPS Worldwide Express

• UPS Worldwide Express Saver

• UPS WorldWide Express Freight

Embassy or Diplomatic

The invoice must state "material for exclusive diplomatic use."

Government (Non-Military)

Non-military government shipments require prior authorization and an import license. Clearance may be delayed 2 days.

Military Shipments

Prior authorization is needed. An Import License and authorization is needed from the Defense Ministry. These shipments could have an approximate 2 day delay.

Repaired Goods

Repaired goods require an import license. The invoice must state "return of repaired goods." Duties are applied to the value of the repair work. Clearance may be delayed 3 days. Shipments with a value greater than US$999.99 are cleared by Courier Mode.

Returned Goods

The invoice must state “return of shipment”. If the declared value is greater than US$1000.00 and UPS is the broker, the consignee is responsible for brokerage fees of US$100.00 depending on material category.

Shipments with a declared value less than US$1000.00 are cleared as Courier Mode unless determined otherwise by Customs.

Allow additional time for Customs clearance.

Samples

The invoice must state "sample without value." Duties of 60 percent and a Value Added Tax (V.A.T.) of 18 percent are applied.

Solid Wood Packing Material

New requirements have been implemented for both small package and WWEF shipments and are based on the International Standards for Phytosanitary Measures (ISPM) 15, which is entitled "Guidelines for Regulating Wood Packaging Material in International Trade". ISPM 15 was adopted internationally in 2002, and is gradually being introduced by countries or territories worldwide. Wood or wood products covered by ISPM 15 include items such as packing cases, boxes, crates, drums or similar packing, pallets, box pallets and other load boards, pallet collars and skids, but exclude such processed woods as orientated strand board, particle board, plywood or veneer, created using glue, heat and pressure or a combinations thereof, and, raw wood which is 6mm or less thick. It is recommended that if a question arises on this issue, please check with the authority that issues the Phytosanitary certificates in your country or territory.

Import value limits to Brazil

Deminimis Value

Private Shipments

All non-document shipments may be assessed duty or tax or both regardless of the shipment value.

All non-document shipments may be assessed duty or tax or both regardless of the shipment value.

Brazil courier express customs clearance regulation is limited on U$3000.00 per shipment. Consignee can also clear up to U$3000.00 commercial import purpose as DIR Revenda Express Import Declaration for resale) invoice must state DIR Revenda Shipments with declared value above U$3000.00 is automatically required formal entry.

Maximum weight:

70 kg (150 lbs.) per package

Maximum length:

274.00 cm (107.9 in.)  per package

Maximum dimensions:

400.00 cm (157.5 in.)  per package

Length and girth combined

Convert metric quantity for weight, length, and area.