中英文解读巴西海关进口操作程序.docx

1、中英文解读巴西海关进口操作程序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 PROCEDURES1. Start a company in Brasil to have CNPJ granted (Company s identification)2. Require Customs permit to Import and Export (RADAR)3. Check Transfer Pri

2、ce regulation with Law Firm, if operations between sister-companies4. Nominate the Customs Broker through a Power of Attorney2.0 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 ORDER1. Verify deadline of goodsin Brasil to decide way of tran

3、sport2. Check Import License requirement prior to shipment by informing Broker correct NCM (Tax Classification) for each itemto be imported3.0 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

4、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 LICENS

5、E1. Some itens/NCM （HS Code） require Import License so they can be imported/shipped; we request the approval to officialAgency by presenting the Proforma Invoice and have to wait average 15 to 30 days or even more to get approval. Plsnote that these Agencies can take 60 days or more to check/approve

6、 import licenses. By the end, if some informationon final Commercial Invoice is different from the one stated on the Proforma, we can lose the Import License and willbe forced to request a new one. For this reason, it import that information is as accurate as possible, orimportercan have goods held

7、by Customs under extra storage charges and penalties until Import License is finally approved.FYI,lmport License penalty is 30% on CIF value -NO MAXIMUM. Shipping goods without approved import license relaysimporter to the maximum risk of not having license granted by Government and loss of merchand

8、ise2. Import License regulation may change without pre-notice; we recommend NCM is prior to delivery date in order tocheck if an Import License or any other special procedure is required3. Depending on the purpose / nature of the products, customer and/or product may need to be registered at Brazili

9、anHealth Agency (ANVISA) and/or at Ministery of Agriculture (MAPA) prior to import3.1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 ful

10、l contact details2. Wait for goods readiness confirmation3. Inspect documentation issued by shipper4. Approve shipment4.0 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 SHIPMENT1. Ve

11、rify if shipping documentation is in conformity with Brazilian Regulations2. Prepare Customs Formalities instructions to broker, informing NCM, goods description, origin, acquisition and shippingdata, purchase details (price, Incoterm, quantity) etc. Please see below general SOP.3. Provide funds ant

12、icipation for import expenses (freight charges, storage, import duties and taxes, trucking, customsfees, 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 FORMALITIES1.

13、Upon goods arrival, approve Customs Entry filing2. Wait for Customs Entry flag3. Wait for Customs Clearance4. Wait for clearance of complementary Agencies (State, Navy and Agriculture)5. Pick up cargo5.1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

14、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 FLAGSAfter 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? YE

15、LLOW 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 CustomsOfficer can re-direct file into another flag5.2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

16、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 $ 500,005.2 CUSTOMS PENALTIESIf anything wrong or discrepancy is found on Customs inspections (for instance: weight, NCM,

17、 quantity, cntr and sealnumber, 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,

18、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 CIFvalue of the item? Import License approved after shipment: the fine is 30% of the CIF valueminimum R$ 500,006.0 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

19、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 SOP1. Consignee must be registered at Customs as Importer Company to be the I.O.R. - prio

20、r 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; youmust con

21、sult 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

22、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 DOCUMENTATION1. Brazilian Customs does not accept photocopies nor proforma of any document; ALL document

23、s for clearance must be ORIGINALLY printed and duly signed with a BLUE PEN, no erasures. SIGNATURE CHOPS are notpermitted, andsignature 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

24、 Flag, Officer may require presentation of original documents. Therefore we recommend that usual routine ofsending 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CNPJd）进口商品的品名和进口商的 P / N，仅显示部分

25、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hl）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

26、。 I）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 addressb) Manufacturer s full name and address for each i

27、mported item; if manufacturer is same as shipper, just inform this “MANUFACTURER SAME AS SHIPPE”R ; if not,you must inform manufacturer full data for each imported itemc) Importer s full name, address and CNPJd) Goods full description + Importer onlP/Nformation of Part Numberor Codes are not accepte

28、d; this description must allowCustoms 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 AWBg) Total gross weight as BL or AWBh) Total net weighth1) Individual net weight on

29、packing list (per item)i) Origin Country: relates to MANUFACTURING (the one where goods were manufactured OR the last one where main manufacturingoccured) -this must be clearly stated on Invoicej) Acquisition Country: relates to EXPORTER (the one from where goods were purchased) - this must be clear

30、ly stated on Invoicek) Shipping Country: relates do SHIPPING (the one where goods will be shipped from) - this must be clearly stated on InvoiceATTENTION : China, Hong Kong and Taiwan have different codes at Brazilian Customs System; therefore, shipper must state clearinformation on documents and ma

31、ke 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 currencym) 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

32、 from shipping agent due to deadlines to be attended. Therefore, we instruct you to declare on Invoice the following sentence : “ FREIGHTVALUE AS PER AWB (if by AIR) BL (if by SEA).n) Payment Termso) Incoterm3. 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 value4. 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