The legal procedures for opening a company can be found on the website of the DNRC (National Department of Commerce Registration), a body linked to this Ministry: https://www.gov.br/economia/pt-br/assuntos/drei
To export and/or import, companies must be authorized to operate in the Integrated Foreign Trade System (Siscomex). Regarding the qualification to operate in Siscomex and accreditation of representatives, we suggest consulting: www.idg.receita.fazenda.gov.br >GUIDANCE >CUSTOMS > MANUALS > QUALIFICATION IN SISCOMEX.
The constitution of the common exporting commercial company is governed by the same legislation used for the opening of any commercial or industrial company taking any corporate form. The exporting commercial company, which wishes to be considered a Trading Company, based on Decree-Law 1,248/72, must comply with the requirements of SECEX Ordinance nº 23, of 14/07/11, articles 247 to 253, to obtain the Certificate of Special Registration.
You can import directly, performing the import yourself. Or indirectly through a Trading Company. And in this case there are two options – on behalf of third parties or by order.
Express, Limited (with a limit of U$50,000.00 or U$150,000.00 per semester), or; Unlimited.
Integrated Foreign Trade System (SISCOMEX), Registration of Exporters and Importers (REI) and the Registration of Qualification in the Environment of Registration and Tracking of the Performance of Customs Intervenors (RADAR).
A custom import operation is considered to be one in which the importing legal entity is contracted to promote, in its name and with its own resources, the customs clearance of imports of foreign merchandise acquired by it abroad for resale to a predetermined orderer. An import operation for the account and order of a third party is one in which the importing legal entity is contracted to carry out, on its behalf, the customs clearance of imports of foreign goods, acquired abroad by another legal entity.
NCM means “MERCOSUR Common Nomenclature” and SH means “Harmonized System”.
The system for classifying codes in the NCM follows the following structure:
Incoterms are international trade terms, proposed by the International Chamber of Commerce – CCI, with the aim of facilitating trade between sellers and buyers from different countries.
The general aspects of the regime, the existing modalities, the forms of proof, the settlement of the commitment and all the necessary information about the customs regime are in Chapter III of SECEX Ordinance nº 23, of 07/14/11.
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