巴西进口政策介绍

Import Costs & Regulations - Brazil
Since 1989, Brazil has pursued a policy of trade liberalisation and has become increasingly open to a wide range of imports. Despite the new macroeconomic environment, some aspects of the regulatory environment continue to present challenges to Canadian exporters, particularly Brazilian import laws, as tariffs remain the primary instrument used to regulate imports.

Specific local import requirements are the responsibility of the importer, who will normally process necessary paper work through a customs broker. Nevertheless, Canadian exporters should understand the process and regulations involved in order to avoid costly delays related to non-compliance of these regulations.

Tariffs

The Asunción Treaty signed on March 26, 1991 between Brazil, Argentina Paraguay and Uruguay created the Common Market of the Southern Cone - MERCOSUL, which caused substantial changes in the foreign trade rules effective in Brazil.

Accordingly, import duties must take two distinct situations into account: (a) trades involving MERCOSUL member countries; and (b) trades with third countries. The import duty on merchandise traded within the MERCOSUL authority was reduced to zero. In order to qualify for the reduced rates valid within the MERCOSUL authority, a Certificate of Origin attesting that a certain product comes from a MERCOSUL member country must be obtained.

Trades with countries outside MERCOSUL are subject to the Common External Tariff (CET), known as TEC in Brazil. CET levels range between 0% and 20%. As the MERCOSUL member countries faced great difficulty in reaching uniform foreign tariffs capable of meeting their individual interests, they were allowed to maintain certain items as an exception to the TEC, the so-called exception list, which each country maintains. There are also tariff exemptions (called the "Lista de Convergência do Setor de Informática e de Telecomunicações" - the convergence list for the sector of informatics and telecommunications), awarded to telecommunications equipments, computers and some capital goods. For products covered by the CET, the maximum tariff is now 20%, with an average tariff of 14%.

Internal (Brazilian) taxes

Internal taxes relevant to exporters are the "Imposto de Importação (II)" (the import duty ), and the sales taxes: "Imposto sobre Produtos Industrializados (IPI)" (the industrial products tax) and the "Imposto sobre Circulação de Mercadorias e Serviços (ICMS)" (the tax on the distribution of goods and services). Also relevant are the PIS - Social Integration Program (federal tax levied on gross revenues from domestic sales of goods and services) and the Cofins - Contribution for the Financing of Social Security (social security tax levied on most gross revenues)

The Import duty (II) is payable on the entry of foreign goods into the country for internal consumption and vary according to the nature of the products and their degree of indispensability. These rates may be increased or decreased, on an exceptional basis, in order to meet the interests of the Brazilian economy.

The two sales taxes are payable according to the nature of the transaction in question. ICMS is also owed for rendering of interstate and inter-municipal transportation and communication services, even when the provision of services start overseas. The distribution of electricity and minerals is also subject to ICMS. Also, although they are strictly speaking not sales taxes, import duty and the Tax on Services (ISS) should be mentioned as they affect business operations.

IPI is a federal tax payable on the domestic manufacture of products and on the importation of foreign products. IPI is levied on the manufacturers and/or the importers of foreign products. Manufactured products are defined as consumer goods resulting from processes of manufacture, however rudimentary, which modify the nature, operation, finish, presentation or purpose of the goods, or which improve them. Importers are liable for the tax independently of their position as manufacturers. Certain equipment, machinery, apparatus, and instruments imported or domestically manufactured are entitled to reduced IPI rates.

Legal entities can use IPI payments for raw materials, semiprocessed products and packaging materials as tax credits. Vessel manufacture is exempt, except for recreational and sport vessels; maintenance of this tax credit is guaranteed.

IPI rates vary in accordance with the product nature (it is higher on non-essential and luxury items such as cigarettes, liquor and cosmetics). IPI may be levied at any time, without prior notice or a holding period. Liability to pay the tax arises on: customs clearance for an imported product; the removal from the importer's premises of a product imported from abroad; and the removal of a domestic product from the manufacturer's premises.

ICMS is a state tax, and is basically similar to the IPI. While the IPI is payable on the movement of goods at the production stage, ICMS is payable at all stages of distribution, or rather at all stages of sale, from the manufacturer until the end consumer. The persons liable, therefore, for payment of ICMS are the manufacturers and/or the traders.

As with the IPI, the basis for assessment of ICMS is added value, but there are exceptions to this rule. One exception applies to interstate transactions, where the tax may be assessed on the cost of the goods in the case of transfer between premises of the same taxpayer.

The liability to pay ICMS arises on: customs clearance of goods imported from abroad; the removal of goods from any commercial, industrial or manufacturing premises; the supply of food, drink, and the like to bars, cafés, restaurants and similar establishments. ICMS is identical to IPI in the method of charging, assessing and paying the tax, in the issue of tax documents, and also in that the tax is not cumulative.

Exemptions, reductions, and tax incentives in respect of ICMS are granted or cancelled by means of conventions between the states. Thus, one state cannot grant tax benefits relating to ICMS without the consent of the other states.

ICMS is a state tax and, as such, its rates range between 7% to 25% from state to state. The most usual rates are 18% (in the States of São Paulo, Rio de Janeiro, Minas Gerais and Rio Grande do Sul) and 17% in the Federal District and other states.

Since May 1, 2004 the PIS - Social Integration Program (federal tax levied on gross revenues from domestic sales of goods and services) and Cofins - Contribution for the Financing of Social Security (social security tax levied on most gross revenues) started affecting imported goods and services. Generally, imported products are to be taxed 1.65% for PIS and 7.6% for Cofins, however, these taxes may be higher depending on the product. The intent of the government is to equalize the prices of domestic and imported products. Prior to this new measure, domestic goods were taxed with PIS and Cofins while the imported ones were free from these levies. The following products will be totally exempt from paying PIS and Cofins taxes: agricultural inputs (seeds and fertilizers); fruits, vegetables and eggs; newspaper/magazine paper; chemical and pharmaceutical inputs; inputs for clinical analyses; animal semen and embryos; money remittances for touristic campaigns, nafta and natural gas from Argentina. At the time of writing, many uncertainties concerning the application and calculation of the PIS and Cofins remained. Further clarification is required and we will revise accordingly.

Tariffs and Market Access Information

Foreign Affairs and International Trade Canada, through the Multilateral Market Access Division (TMA), offers market access information like tariffs, taxes, rules of origin and some entry procedures to Canadian exporters. Information can be obtained by contacting TMA directly by phone at (613) 944-2910, by fax at (613) 992-6002, or by e-mail at [email]TMA@international.gc.ca[/email].

Import Licensing

All products imported into Brazil are subject to Brazilian customs procedures and fees. Beginning in 1997, import procedures became computerized through the use of SISCOMEX (Sistema de Comércio Exterior), which has reduced paper work and the amount of information required. SISCOMEX allows the importer, or customs broker, to initiate the import process by entering information from a pro-forma invoice directly into the system, which then indicates if an automatic import license may be issued or if additional information is required for a non-automatic import license.

Non-automatic licenses are issued for products such as weapons and radioactive materials, pharmaceuticals and drugs in general, medical equipment and food stuffs. These products require prior registration with the appropriate ministries (Brazilian Army, Health Ministry, Agriculture Ministry). Non-automatic import licenses are normally issued within a five day to two-week period.

Once information on a shipment is entered in the SISCOMEX system, all import duties and other applicable taxes are confirmed. Import licenses must be obtained prior to the shipment of the goods, and are issued only to importers registered with the Brazilian International Trade Secretariat (SECEX).

Other Important Issues
Labelling

All imported consumer products must have a label in Portuguese, indicating the product's contents as well as the name, address and telephone number of the importer. For food products, pharmaceutical and cosmetics, the date of production and validity are also required. Instructions of use for equipment and devices must also be provided in Portuguese.

All labels for animal origin foods must be previously approved by the Ministry of Agriculture. In this case, a specific form must be completed and signed by Canadian Food Inspection Agency officials. The Canadian Embassy in Brasília can provide companies with copies of the appropriate forms.

Wooden crates, cartons, pallets and packaging materials:

All untreated solid wood packing material including pallets, used in the transport of any commodity into Brazil must be free of bark, pests and signs of pest damage. Materials not complying with these requirements will be required to be treated (fumigated) at points of entry or destination in Brazil before eventual release. Canadian exporters are advised to ensure that only high quality material wood or chip board or plywood (or any other man-made material) are used to construct packaging material accompanying shipments to Brazil. For further information, exporters should contact CFIA ([url]http://www.inspection.gc.ca/english/plaveg/for/cwpc/wdpkge.shtml[/url]).

Certificates

Certificates are required for a number of products. The most common include:

Food: Phytosanitary and/or health and sanitary product certificates are required. Documents must be notarized by a Brazilian Consulate in Canada, and accompany the certificate of origin.

Health: Most health related products, special foods (with functional properties), baby formulas and baby food, diet foods as well and some cosmetics must be registered by the Brazilian National Health Surveillance Agency (ANVISA-Agência Nacional de Vigilância Sanitária), of the Ministry of Health.

Commercial Invoice

Invoices must include the date and place of shipment, markings and numerical order of packages, an exact description of the goods, country of origin, weight and prices plus shipping, insurance and other charges.

**IMPORTANT: Descriptions of goods on the commercial invoice that accompanies shipment must also be written in Portuguese.

Average Import Costs Breakdown(USD$)**
Description Exported from Canada  Locally Manufactured
1  F.O.B. Product Cost 100,000.00  100,000.00  
2  International Freight = cost for a 20ft(dry) container (estimate) 2,500.00     
3  International Insurance = 1.5% (estimate) 1,500.00   
4  C.I.F. (1+2+3) 104,000.00  100,000.00  
   
5  Import duty (II) - average of 15% of C.I.F. 15,600.00     
6  IPI - average of 12% (over 4+5)3 14,352.00 12,000.00
7  ICMS - average of 18% (over 4+5+6)4 24,111.00 20,160.00
8  Warehousing = 0.65% over 4 (max. US235) 235.00     
9  Collect fee (fixed cost per B/L) 135.00     
10  SDA - Customs Broker's Union fee = 2.2% over 4  160.00     
(or min. of US62 and max. of US160)     
11  Customs Brokerage Fee = 0.65% over 4  450.00     
(or min. of US160 and max. of US450)     
12 THC - Terminal Handling Charges = average per container 100.00   
13 AFRMM-Merchant Marine Tax (sea freight only) = 25% over 2 625.00     
14 SISCOMEX fee 30.00   
15 Bank Charges (1-3% of F.O.B.) 2,000.00   
Total 161,798.00  132,160.00  
Landed Cost Ratio 1.61   

Notes:

Freight charges estimated for a 20' dry container from Toronto or Montréal to the port of Santos.
For specific tariff information please refer to the tariff section on this document (please also note the PIS and Cofins charges).
IPI is the federal manufactured goods tax applied to all manufactured products, both locally produced and imported, and therefore is not strictly an "import cost".
As with the IPI, the ICMS (a state level value added tax) is applied to all products, both locally produced and imported, and cannot be considered an "import cost".
Other costs that vary according to the selling terms and should also be considered are:
Inland freight at origin
THC (terminal handling charges) in Canada
Customs in Canada
Delivery at destination (Brazil).
Source: "Doing Business in Brazil" - Pinheiro Neto Advogados Canadian Food Inspection Agency - CFIA

谢谢LZ的分享,收藏一下先

阅.......就是看不大懂英文.有中文版就比较好了

回复 #3 fuckY 的帖子

大哥  有没有中文版本的啊！看的好吃力的啊！:L :L