中英文解讀巴西海關(guān)進口操作程序

煮酒逐鹿 2018-03-14

展開全文

1.0 先決條件

1. 巴西的企業(yè)需要擁有CNPJ海關(guān)稅務編號

2. 企業(yè)需要申請巴西海關(guān)進出口許可證（RADAR）

3. 如果在姊妹公司之間開展業(yè)務，請與律師事務所檢查轉(zhuǎn)讓價格規(guī)定

4. 通過授權(quán)書任命報關(guān)行

1.0 INITIAL PROCEDURES

1. Start a company in Brasil to have CNPJ granted (Company’s identification)

2. Require Customs permit to Import and Export (RADAR)

3. Check Transfer Price regulation with Law Firm, if operations between sister-companies

4. Nominate the Customs Broker through a Power of Attorney

2.0 確認訂單

1. 確認貨物到達巴西的期限以確認合適的運輸方式

2. 在貨物運輸之前，將每項貨物正確的NCM（稅號歸類，類似HS Code）通知報關(guān)行確認是否需要申請進口許可證。

2.0 PLACING THE ORDER

1. Verify deadline of goods in Brasil to decide way of transport

2. Check Import License requirement prior to shipment by informing Broker correct NCM (Tax Classification) for each item

to be imported

3.0 進口許可證

1. 一些NCM（HS代碼）項下貨物需要進口許可證才能進口至巴西，這時，企業(yè)需要向有關(guān)機構(gòu)提交形式發(fā)票并等待15至30天或更長時間來獲得批準。而這些代理機構(gòu)也可能需要60天或更長時間才能給予許可證的批準。此外，如果最終商業(yè)發(fā)票與之前提供的形式發(fā)票的信息不一致，那么之前申請的進口許可證將會失效，進口商只能重新申請一個新的許可證。因此，需要盡可能保證信息的準確性。否則，貨物可能被巴西海關(guān)扣下并產(chǎn)生額外倉儲和罰金。進口許可證的罰金是按照貨物CIF價值的30％收取并且上不封頂。沒有進口許可證，進口商還要承擔失去貨物的風險。

2. 進口許可證的規(guī)定可能會臨時變更，巴西海關(guān)并不會另行通知。巴西海關(guān)建議在貨物出運之前，確認好貨物NCM并確認是否需要辦理進口許可證或其他特別的手續(xù)。

3. 根據(jù)貨物的性質(zhì)/進口目的，進口商或者貨物需要在貨物進口之前在巴西衛(wèi)生局（ANVISA）或農(nóng)業(yè)局（MAPA）進行注冊。

3.0 IMPORT LICENSE

1. Some itens/NCM (HS Code) require Import License so they can be imported/shipped; we request the approval to official

Agency by presenting the Proforma Invoice and have to wait average 15 to 30 days or even more to get approval. Pls

note that these Agencies can take 60 days or more to check/approve import licenses. By the end, if some information

on final Commercial Invoice is different from the one stated on the Proforma, we can lose the Import License and will

be forced to request a new one. For this reason, it’s very import that information is as accurate as possible, or importer

can have goods held by Customs under extra storage charges and penalties until Import License is finally approved. FYI,

Import License penalty is 30% on CIF value – NO MAXIMUM. Shipping goods without approved import license relays

importer to the maximum risk of not having license granted by Government and loss of merchandise

2. Import License regulation may change without pre-notice; we recommend NCM is prior to delivery date in order to

check if an Import License or any other special procedure is required

3. Depending on the purpose / nature of the products, customer and/or product may need to be registered at Brazilian

Health Agency (ANVISA) and/or at Ministery of Agriculture (MAPA) prior to import

3.1 如果貨物需要許可證，在許可證申請下來之后：

1. 將裝運說明提供給發(fā)貨人并通知貨運代理

2. 等待貨物就緒并確認

3. 檢查托運人簽發(fā)的文件

4. 安排運輸

3.1. AFTER IMPORT LICENSE APPROVAL (WHEN NCM/HS CODE REQUIRES)

1. Send shipping instructions to shipper, informing freight forwarder full contact details

2. Wait for goods readiness confirmation

3. Inspect documentation issued by shipper

4. Approve shipment

4.0 運輸后

1. 檢查運輸文件是否符合巴西海關(guān)規(guī)定

2. 向報關(guān)行提供報關(guān)手續(xù)：品名、NCM、原產(chǎn)地、運輸文件、采購細節(jié)（價格、國際貿(mào)易條款、數(shù)量）等 -- 請參考后面提到的一般SOP（操作流程）

3. 制定進口費用預算，包括：運費、倉儲費、進口關(guān)稅、海關(guān)費用等

4. 提供有關(guān)保險信息和卡車公司的聯(lián)系方式

4.0 AFTER SHIPMENT

1. Verify if shipping documentation is in conformity with Brazilian Regulations

2. Prepare Customs Formalities instructions to broker, informing NCM, goods description, origin, acquisition and shipping

data, purchase details (price, Incoterm, quantity) etc. Please see below general SOP.

3. Provide funds anticipation for import expenses (freight charges, storage, import duties and taxes, trucking, customs

fees, etc)

4. Provide information on Insurance and Trucking company contact details

5.0 海關(guān)手續(xù)

1. 一旦貨物到達，向海關(guān)進行進口申報

2. 等待海關(guān)確認進口海關(guān)分類抽檢通道

3. 等待清關(guān)

4. 如果需要，等待額外機構(gòu)（州，海軍和農(nóng)業(yè)）的放行

5. 提貨

5.0 CUSTOMS FORMALITIES

1. Upon goods arrival, approve Customs Entry filing

2. Wait for Customs Entry flag

3. Wait for Customs Clearance

4. Wait for clearance of complementary Agencies (State, Navy and Agriculture)

5. Pick up cargo

5.1 海關(guān)分類抽檢通道

當貨物在巴西海關(guān)系統(tǒng)上申報后，系統(tǒng)將會自動給出貨物海關(guān)抽檢通道的分類：

· 灰色標識：需要對貨物、文件和商品價值進行查驗

· 紅色標識：需要對貨物和文件進行查驗

· 黃色標識：只需對文件進行查驗

· 西瓜標識：根據(jù)對文件的查驗結(jié)果將貨物歸入紅色標志或綠色標志

· 綠色標識：貨物可直接通關(guān)，但海關(guān)官員有權(quán)對其重新進行分類

5.1 CUSTOMS FLAGS

After 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

? YELLOW 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… Customs Officer can re-direct file into another flag

5.2 海關(guān)罰金

如果在海關(guān)查驗中發(fā)現(xiàn)任何錯誤或差異（例如：貨物重量、NCM、數(shù)量、集裝箱號、工廠信息等），海關(guān)將收取如下罰款：

· 商業(yè)發(fā)票錯誤：罰款額為貨物CIF價值的1％至10％，最低罰款$ 500,00

· 數(shù)量信息錯誤：罰款額為貨物CIF價值的1％，最低罰款$ 500,00

· NCM或品名錯誤：罰款額為貨物CIF價值的1％，最低罰款$ 500,00加上貨物CIF價值的30％

· 裝運后才批準進口許可證：罰款額為貨物CIF價值的30％最，低罰款$ 500,00

5.2 CUSTOMS PENALTIES

If anything wrong or discrepancy is found on Customs inspections (for instance: weight, NCM, quantity, cntr and seal

number, 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$ 500,00

? 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 CIF

value of the item

? Import License approved after shipment: the fine is 30% of the CIF value- minimum R$ 500,00

6.0 一般進口操作流程（SOP）

1. 在貨物發(fā)運之前，收貨人作為進口商必須在海關(guān)登記為I.O.R.；

2. 在貨物裝運之前，進口商需在貨物發(fā)運之前通過授權(quán)書（P.O.A.）指定其進口報關(guān)行；

3. 巴西海關(guān)不接受DDU和DDP條款的貨物進口;

4. 巴西法律禁止進口二手貨物，并制定了相應的處罰措施。因此進口商在購買之前最好先咨詢有關(guān)機構(gòu)；

5. 如果是臨時進口的貨物，進口商則需遵守具體的規(guī)定安排進口；

6. 由于巴西進口程序非常具有特點，我們強烈建議進口商在確保所有正式程序沒有問題之前不進行裝運。

6.0 GENERAL IMPORT SOP

1. Consignee must be registered at Customs as Importer Company to be the I.O.R. - prior 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; you

must consult 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 have been taken.

7.0 文件

1. 巴西海關(guān)不接受任何復印或非正式文件；所有用作清關(guān)的文件必須是沒有涂改痕跡并用藍色筆簽字的正式打印件。不可使用簽名印章且簽名需顯示正確的職位和名稱。盡管新的法規(guī)允許進口商在提貨時可以不提供原始的運單（BL/AWB）。但在任何海關(guān)抽檢通道下，海關(guān)官員均有權(quán)要求進口商出示原始文件。因此建議大家最好提前準備好原始文件。

7.0 DOCUMENTATION

1. Brazilian Customs does not accept photocopies nor proforma of any document; ALL documents for clearance must be ORIGINALLY printed and duly signed with a BLUE PEN, no erasures. SIGNATURE CHOPS are not permitted, and

signature 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 Flag, Officer may require presentation of original documents. Therefore we recommend that usual routine of

sending original documents to importer is not voided

2. 根據(jù)巴西海關(guān)規(guī)定，商業(yè)發(fā)票必須注明：

a）托運人的全名和地址

b）制造商的全名和地址；如果制造商與托運人相同，只需注明“制造商同托運人”即可；如果不同，則必須注明每項貨物制造商的完整信息。

c）進口商的全名，地址和CNPJ

d）進口商品的品名和進口商的P / N，僅顯示部分號碼和代碼是不允許，這項描述必須能夠清楚讓海關(guān)識別所有的進口貨物;

e）包裝箱上的標記和數(shù)字需與BL或AWB相同

f）包裝的數(shù)量和類型（木箱，紙箱等）需與BL或AWB相同

g）總毛重需BL或AWB上顯示相同

h）總凈重

h1）裝箱單上的單個凈重（每件）

i）原產(chǎn)地國：貨物的制造地（貨物制造的地點或主要制造地點）需在發(fā)票上明確注明

j）采購國家：貨物的出口國（購買商品的地點）需在發(fā)票上明確注明

k）始發(fā)國家：貨物的起運國（貨物將從哪里發(fā)貨）需在發(fā)票上明確注明注意：在巴西海關(guān)系統(tǒng)用不同的代碼表示中國，香港和臺灣;因此，托運人必須在所有文件中注明準確的信息，并確保包裝件上的標記和數(shù)量一致。

l）單價，數(shù)量，總價已經(jīng)相應的貨幣

m）運費和所有與貨物相關(guān)的費用，即使貿(mào)易條款并不是C&F或CPT;由于運輸期限的限制，如果托運人無法從貨運代理處獲得以上信息。我們建議您在發(fā)票上聲明：“貨物價值等同于空運單或海運單。

n）付款方式

o）國際貿(mào)易術(shù)語

2. FYI, as per Brazilian Customs Regulation, the commercial invoice must state:

a) Shipper’s full name and address

b) Manufacturer’s full name and address for each imported item; if manufacturer is same as shipper, just inform this

“MANUFACTURER SAME AS SHIPPER”; if not, you must inform manufacturer full data for each imported item

c) Importer’s full name, address and CNPJ

d) Goods full description + Importer’s P/N – only information of Part Number or Codes are not accepted; this description must allow

Customs 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 AWB

g) Total gross weight as BL or AWB

h) Total net weight

h1) Individual net weight on packing list (per item)

i) Origin Country: relates to MANUFACTURING (the one where goods were manufactured OR the last one where main manufacturing

occured) – this must be clearly stated on Invoice

j) Acquisition Country: relates to EXPORTER (the one from where goods were purchased) - this must be clearly stated on Invoice

k) Shipping Country: relates do SHIPPING (the one where goods will be shipped from) - this must be clearly stated on Invoice

ATTENTION : China, Hong Kong and Taiwan have different codes at Brazilian Customs System; therefore, shipper must state clear

information on documents and make 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 currency

m) 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 from shipping agent due to deadlines to be attended. Therefore, we instruct you to declare on Invoice the following sentence : “FREIGHT VALUE AS PER AWB (if by AIR) – BL (if by SEA).

n) Payment Terms

o) Incoterm

3. 商業(yè)發(fā)票上與裝箱單上的包裝箱數(shù)量應與實際數(shù)量一致，如有差錯將會產(chǎn)生罰金（在CIF的基礎(chǔ)上）。

3. Cartons data should be exactly the same as stated in commercial invoice and packing list; discrepancies can generate heavy penalties on CIF value

4. 請不要把文件裝訂在貨物的外包裝箱上，因為貨運代理只有在紅色海關(guān)抽檢通道或黃色海關(guān)抽檢通道的情況下才能接觸到包裝箱，而貨運代理需要這些文件才能順利完成海關(guān)的檢查。這意味著：如果進口商沒有原件提供給海關(guān)，他將自動受到5％CIF價值的罰款，最低$ 500,00 ，上不封頂。

4. Please DO NOT staple our documents on the boxes/cartons: we are only able to get to the boxes at RED or YELLOW flag,and documents are required so we can go to next step, which is Customs Inspection. Which means : if importer does not have original documents to present Customs, he is automatically running into penalty for 5% CIF value, min. R$ 500,00 – no maximum

5. 裝箱單必須顯示包裝信息：每件產(chǎn)品的毛重和凈重，包裝數(shù)量和類型，標記和數(shù)字，并且必須是原始的，并由托運人/出口商簽字的（與商業(yè)發(fā)票相同）

5. Packing List must read packing information : Gross and Net weight per item, quantity and type of packages, marks and numbers and must also be original and signed by shipper/exporter (same as Commercial Invoice)

6. 根據(jù)SISCARGA下的海運規(guī)定，除商業(yè)發(fā)票的一般內(nèi)容（例如：品名，數(shù)量，標記，毛重、體積等）之外，HBL必須注明NCM和收貨人的CNPJ。當有HBL后必須盡快與貨運代理確認;運單上的任何修改將會導致5000,00美元的罰款。

6. Due to seafreight regulation under SISCARGA, HBLs must read NCM and consignee’s CNPJ, besides Commercial Invoice

general contents (Ex.: Goods description, quantity, marks and numbers and GW of volumes, etc. HBLs must be confirmed to shipping agent as soon as you receive; any revision on BL after MV’s arrival, can generate penalty of USD

5000,00.

8.0 托運人責任

1. 告知送貨時間

2. 按照以下說明簽發(fā)形式發(fā)票

3. 根據(jù)巴西海關(guān)要求，簽發(fā)形式發(fā)票，商業(yè)發(fā)票和裝箱單：

· 商業(yè)發(fā)票必須為打印件（不可使用復印件），并使用藍筆正確簽署，沒有修改痕跡，不允許使用簽名章，簽名必須顯示個人姓名和職位。

· 最終商業(yè)發(fā)票的信息需要與形式發(fā)票保持一致，特別是對于那些在發(fā)貨前要求進口許可證的貨物。

4. 貨物準備就緒后需進口傳真或電子郵件告知進口商清晰的商業(yè)發(fā)票和裝箱單。

5. 告知貨運代理放單聯(lián)系人。

6. 盡管新法規(guī)允許進口商在沒有提交原始BL / AWB的情況下可以提取貨物，但在任何海關(guān)抽檢通道下，海關(guān)官員均可能要求提交原始文件。因此，我們建議始終向進口商發(fā)送原始文件。

8.0 SHIPPER’S RESPONSIBILITY

1. Advise delivery date on Proforma

2. Issue proforma invoice as per below instructions

3. Issue proforma, commercial invoice and packing list in accordance to the Brazilian Customs requirements

- Commercial Invoice must be printed (cannot use a photocopy as original) and duly signed with a BLUE PEN, no

erasures – SIGNATURE CHOPS are not permitted, and signature must indicate personell position and name.

- It’s very important that final Commercial Invoice states same information of Proforma especially in case of the

imports that requires Import License prior to shipt

4. Fax or e-mail Importer legible commercial invoice and packing list as soon as goods are ready

5. Contact nominated Forwarder to release PO as per schedule

6. In spite of new regulation permitting importer to collect cargo without presentation of original BL/AWB, under any Customs Flag, Officer may require presentation of original documents. Therefore we recommend that usual routine

of sending original documents to importer is not voided.