Sub-subject - Customs of Brazil. Brazilian import procedures. Syllabus:
- Brazil as a member of the MERCOSUR.
- The MERCOSUR's Free Trade Agreements.
- Common External Tariff of the MERCOSUR.
- Import Regime in Brazil.
- Brazilian import tariffs.
- Import Procedures in Brazil.
- Import Licences.
- Sanitary and phytosanitary measures.
- Special administrative requirements for agricultural products.
Sample of sub-subject - Customs of Brazil - Import procedures:
Sub-Subject Description: Customs of Brazil - Import procedures.
The Federative Republic of Brazil as a member of MERCOSUR applies the MERCOSUR Common External Tariff.
Imports of products in Brazil are taxed by tariffs and other import taxes such
as the IPI, ICMS, PIS and CONFIS:
- Tax on Industrialised Products (IPI).
- Tax on the Circulation of goods and services (ICMS)
- Contributions to PIS (Social Integration Programme) and CONFIS (Social Contribution to Social Security Financing).
- Tax on service delivery.
- General MFN (Most-favoured-nation) not subject to foreign trade preference varies between 0% and 35%.
- All tariffs in Brazil are ad valorem and applied on the CIF value of the imported product.
- Brazilian import tariffs are comparatively progressive (higher for higher value-added products and reduced prices for raw materials).
Brazil applies an administrative system of import licences (statistical and control purposes)
All the goods to be imported into Brazil must be subject to import clearance.
Brazil does not apply non-preferential rules of origin.