Legislations

In accordance with Normative Instruction 1737/2017, which establishes the tax treatment and customs control procedures applicable to international shipments, PHX Services recommends reading some articles of the aforementioned legislation that are our responsibility, as well as the responsibility of the senders and recipients of international shipments through our services:

RESTRICTIONS/PROHIBITIONS:

PHX Services, in compliance with Normative Instruction 1737/2017, does not transport the following items:

• Firearms, ammunition, narcotics, drugs, and other goods whose import or export is suspended or prohibited, or that infringe intellectual property rights. Products requiring import licensing;
• Chemicals or items classified as hazardous;
• Goods controlled by the Army or the Federal Police;
• Wild animals;
• Alcoholic beverages and tobacco;
• Human parts (including ashes);
• Counterfeit products;
• Asbestos;
• Ivory;
• Wild plants;
• Diamonds, precious or semi-precious metals and stones;
• Currency (cash);
• Used or refurbished goods;
• Works of art;
• Any product that violates morality and good customs;
• Gambling and betting materials;
• Any other product not allowed for air transport according to the law.
• The importation by individuals of goods intended for resale or to be subjected to an industrialization process is prohibited, except for imports made by rural producers, artisans, artists, or similar.

IMPORT/EXPORT DOCUMENTS – RESPONSIBILITIES

It is the responsibility of the sender and the recipient to properly store and archive, in physical or electronic form, for each shipment transported, the documents indicated in an administrative act issued by Coana, for a period of 5 (five) years from the arrival or dispatch of the shipment:

• Documents related to export or import, pursuant to Article 70 of Law 10.833/03.
• Issuance of import-related documents: the import operation must be supported by the documents described in Article 18 of Normative Instruction RFB nº 680/06.
• Issuance of export-related documents: the export operation must be supported by the documents described in Article 16 of Normative Instruction SRF nº 28/94.
• Issuance of Invoice and Declaration of Exemption from Invoice: These are documents issued to register, for tax purposes, a merchandise circulation transaction or a service provision between the parties.

TAXATION – EXPRESS SHIPMENT

In Brazilian import operations, the import tax (II) rate is 60% (sixty percent), plus ICMS depending on the destination state. The taxable base is the declared value of the goods plus international freight and insurance costs. Other tax scenarios may apply according to current legislation.

Article 21. The Simplified Taxation Regime (RTS), established by Decree-Law No. 1.804 of September 3, 1980, allows the payment of import tax on goods contained in an international shipment, with a total value of up to USD 3,000.00 (three thousand US dollars) or equivalent in another currency, applying a single rate of 60% (sixty percent).

• §1 The taxation mentioned above is based on the customs value of the total goods contained in the international shipment.
• §2 The tax rate mentioned above is reduced to 0% (zero percent) for finished products classified as medications, with a value of up to USD 10,000.00 (ten thousand US dollars) or equivalent in another currency, imported via postal shipment or international air freight by an individual for personal use, provided that all requirements established by the administrative control bodies are met.

Article 22. The use of the RTS will be considered automatic for international shipments that meet the requirements established for this regime.

• §1 The recipient may inform the courier company or ECT, up to the time of shipment abroad, of their intention not to use RTS, through communication as provided by the customer service of the respective company.
• §2 The courier company and ECT may accept later communications beyond the deadline mentioned in §1, provided there is sufficient time to register the corresponding customs import declaration.

Article 23. The following may not be imported under RTS:

I – Alcoholic beverages;

II – Goods covered by chapter 24 of the Mercosur Common Nomenclature – NCM (tobacco and tobacco products).

Article 24. Goods processed under RTS are exempt from:

I – Industrialized Products Tax (IPI);

II – Contribution to the Social Integration Program (PIS/Pasep-Import);

III – Contribution for the Financing of Social Security (Cofins-Import).

In this modality, a customs clearance document will be issued (DIR – Import Declaration for Shipment).

CHAPTER VI – THE REMESSA CONFORME PROGRAM

Article 20-A. The Remessa Conforme Program is established with the purpose of:

I – Providing greater agility and predictability to the foreign trade flow;

II – Promoting compliance with tax and customs legislation.

Sole paragraph. Participation in the Program is voluntary, through certification attesting that the criteria defined in this Normative Instruction are met.

Article 20-B. E-commerce companies that meet the following criteria may be certified in the Remessa Conforme Program:

I – Have, directly or indirectly, a contract signed with ECT or a courier company that includes the obligations of:

a) Timely providing all information necessary for the registration of the Import Declaration for Shipment (DIR) before the arrival of the transport vehicle in Brazil;

b) Transferring, directly or indirectly, the amounts of taxes collected from the recipient to the party responsible for registering the DIR in the Siscomex Remessa system.

II – Be solely responsible for the platform, website, or digital medium where the product is sold, and clearly display on this page:

a) The following product information:

1. The product is from abroad and will be imported;

2. It must be registered in the import declaration and is subject to federal and state taxation.
b) The amounts of the following items:

1. Product;

2. International freight;

3. Insurance;

4. Postal fee, in case of postal shipment;

5. Other expenses, if any;

6. Import Tax;

7. ICMS (Tax on Circulation of Goods and Services);

8. Total to be paid.

III – Display visibly the brand and trade name of the e-commerce company on the sender’s label attached to the product;

IV – Commit to tax and customs compliance and to combating smuggling and counterfeiting;

V – Maintain a policy for the admission and monitoring of registered sellers on the platform.

Sole paragraph. The Executive Declaratory Act granting certification in the Remessa Conforme Program will be issued based on the contracts referred to in item I above.

Article 20-C. The DIR will receive differentiated treatment in the customs clearance process when:

I – The merchandise subject to the declaration:

a) Comes from an e-commerce company certified in the Remessa Conforme Program; and

b) Has the e-commerce company’s brand, trade name, and reference to the Remessa Conforme Program clearly shown on the sender’s label, in accordance with the manual approved by a normative act of Coana.

II – Is registered, under RTS, within the following time frames:

2 (two) hours before the scheduled arrival of the transport vehicle in Brazil for express shipments; or

48 (forty-eight) hours before the scheduled arrival of the transport vehicle in Brazil for postal shipments.

III – The ECT or courier company informs the Siscomex Remessa system of the withholding of amounts destined for the payment of taxes due in the operation.

Sole paragraph. The differentiated treatment includes:

I – Prior parameterization of the DIR;

II – Priority processing of customs clearance;

III – Reduction in the percentage of import declarations selected for customs inspection channels compared to other declarants;

IV – Permission to use the Remessa Conforme Program brand by the e-commerce company, according to the manual approved by a normative act of Coana;

V – Publication of the name of the e-commerce company with the program seal on the RFB website after the issuance of the Executive Declaratory Act referred to in the sole paragraph of Article 20-B;

VI – Appointment of an RFB officer responsible for communication, who will serve as the point of contact to clarify any doubts from companies regarding the Program and customs procedures.

Article 20-D. For the purposes of this chapter, Coana may, through a specific normative act, establish:

I – The process for accreditation, monitoring, and exclusion from the Program; and

II – The criteria provided in Article 20-B.

Sole paragraph. Coana may assign one or more RFB units the competence to accredit, monitor, and exclude e-commerce companies from the Remessa Conforme Program.