摘要：出口巴西需要提供正本提单，商业发票等。而且需要在提单上注明CNPJ和NCM。

货物出口到巴西，要求非常严格。从发票到提单，每一项都检查的非常仔细，不能有任何差错，负责给客户造成很大的损失。

1. 首先说一下巴西海关监管制度：
巴西海关对报关货物实行抽检的方式,即按照绿色、黄色、红色三种不同颜色分类处理。绿色：即报关货物可全部免检,并自动通关;黄色：即仅检查报关文件,核实后,货物自动通关;红色：即报关文件和货物均需经过检查后方能通关。根据规定,海关应在5个工作日之内提出验货结果,验货时当事人应在场,货物若需样检,所发生费用由当事人承担。

2. 巴西海关的清关程序：
若进口货物需要进口许可证,进口商一般应在货物装船前向巴西发展工商部外贸局(DECEX)提出申请,进口许可证有效期为60天。货物到港后90天内进口商应办理报关手续,并将进口申报单输入“巴西外贸网”进行登记,开始报关程序；同时还需向海关提供装船单、商业发票、纳税单据、以及原产地证、商检证明和动物检验证明等文件。申报单按联邦税务总局的规定格式填写。
海关收到上述文件后,对申报内容和货物进行核实，如完全一致,即通过“巴西外贸网”授权通关,此时进口商方可提货。

3. 巴西海关对进口单证的要求：
【商业发票】需5份用英文或葡文填写的商业发票。发票必须由制造商、销售商和中间商分别填写详细的有关装船的情况，并附有英、葡两种文字的产品说明。发票还应申明产地和确切的价格。出口商可向进口商询问是否需要出口国商业部门对货物价格的证明和公证材料。巴西海关对于没有呈报商业发票的行为处以罚款，罚金等同于关税；若商业发票与报关单不符，罚金将是关税的1－5％。

【提单】要求有一份正本提单和三份不可转让的提货单。一份附于商业发票后。所有的提货单或货运清单必须用数字和文字注明运费。

【原产地证】一般不需要(因为商业发票上已注明)。若需要，则应备有两份正式的原产地证，并附有公证及其领事认证。

【卫生许可证明】有些货物如动物及其制品、种子和植物等需要卫生证明。卫生证明首先必须公证，然后办领事认证。

详细解释如下：
a.不接受海运单,电放及分单.
b.正本提单须显示运费，绝对不能显示”As agreed”或”0.00″。
c.在收货人一栏中须显示CNPJ代号;CNPJ is an identification number issued to Brazilian companies by the Secretariat of the Federal
d.在品名中须显示NCM代号.
e. 必须提供正本商业发票。
f. 货物价值超过5000美元的不能走快递，只能走空运或者海运,不能走快递。
g. 巴西不接受手写的文件。提单需要客户的CNPJ号码，如果套单，主单需要国外代理的CNPJ，分单需要收货人的CNPJ号码。
h. 一定要等国外客户或代理确认之后，按照其发货指示（SHIPPING INSTRUCTION）来制定单据。如果套单，要在船离港后提前发送商业发票，因为有些产品需要办理进口许可证。
i. CEP后面的数字是巴西的邮政编码，一般是xxxxx-000。
j. 巴西所有的箱单发票最好都写上客户的CNPJ，便于客户清关。
K. 巴西不接受DDP条款。

出口巴西的海运提单上面必须
a.  显示运费，PURCHASE ORDER必须和COMMERCIAL INVOICE的显示号码相吻合，否则将有罚金产生，船开前必须提供所显示运费价格。
b.  除了巴西的PARANAGUA，其余各地都需显示CNPJ号码。巴西必须提供货物的NCM号码, CNPJ由进口商提供（相当于中国这里的出口企业10编码）,NCM则相当于HS编码
c.  RIO DE JANEIRO提单上品名不可用配件统称.
4. 海关其它规定

有些特殊商品可采取提前报关制,例如:散装货物、易燃易爆和有辐射的危险货物、活畜、植物以及新鲜水果等易损货物、印刷用纸张、政府部门进口的货物、陆路、河、湖运输的货物等。
海关在抽检时,若发现有低报价嫌疑,在核实货值之前,进口商需在巴西银行存入一笔保证金,数量相当于参考价货值与发票值的差额。若证实为低报价,该保证金则被没收。

5. 向巴西出口水产品企业办理注册手续须知
出口企业必须提供下列文件：
a  企业商号；
b  所在国卫生部门的企业登记号；
c  企业的详细地址；
d  出口产品名称。
上述文件应通过外交途径转交给巴西外交部基本产品管理处和农业部动物检疫局(DIPOA)。动物检疫局收到上述文件后,将尽快通知有关进口口岸的检疫部门,以便办理进口手续。此外，出口商应出示产品的国际检疫证明,并且该产品应符合巴西有关水产品技术和卫生检疫条件的规定。

附MSC船公司要求，发往以下国家的货物必须在订舱时必须提供相应的检验证书号码：
CRI number – – 尼日利亚 (LAGOS)-显示在货描
ARC number – – 安哥拉 (LUANDA & LOBITO) -显示在货描
若货值超过USD5000,还需要提供import licence number.
IDF number – – 加纳(TEMA)- 显示在货描
CNPJ number — 巴西 (BRAZIL)公司注册号 –显示在收货人或通知人栏。
AT number–ISRAEL (ASHDOD & HAIFA) 显示在收货人或通知人栏或在货描
以上号码必须显示在舱单上。

如何进口到巴西：How to Import to Brazil
Brazil has three different types of control over import operations:

三种方式控制进口

1) the administrative control or administrative stage (by the Brazilian public administration in general: import licenses, health surveillance, quality control, etc.);

2) the customs control or customs clearance stage (by the Brazilian Federal Internal Revenue);

3) the financial control or currency stage (by the Brazilian Central Bank). All these types of control are regulated under a unified computerized system, known by its acronym, SISCOMEX.

Only Brazilian companies can obtain the import registration through the SISCOMEX – also known as “RADAR” certification, the tracking register for stakeholders of international trade operations. Therefore, if foreigners want to import to Brazil, they must either incorporate a Brazilian company or assign a local partner (or a trading company) to be responsible for the import process. To sum up, the steps to import goods in Brazil are:  只有巴西注册公司可以进口。

1) Incorporation of an Import Company and the obtaining of the RADAR certification (or the assigning of a local Brazilian company that will perform the import operation);

2) Negotiation between exporter and importer and the drafting of the contract for the international sale of goods between both parties. There are some restrictions for this kind of contract. For example, the DDP (Delivery Duty Paid) Incoterm is prohibited in Brazil; 巴西不能做DDP

3) Drafting of the Pro Forma Invoice and other commercial documents by the exporter. These will have to be sent to the importer in Brazil;

4) Obtaining the Import License by the importer in Brazil (this may require special approval from Brazilian agencies such as ANVISA or ANATEL);

5) Drafting of the Foreign Exchange Operation Contract (if the payment will be made in foreign currency);

6) Shipment of the goods in the country of origin. The exporter will have to send all necessary documentation to the Brazilian importer (for example: shipping information, commercial invoice, certificate of origin);

7) Customs clearance in Brazil and the payment of all taxes. The importer will be responsible to prepare the Import Declaration (DI). At the end of the operation, the importer will receive a document from SISCOMEX called “Proof of import”, that proves that the goods have been nationalized in Brazil.

BRAZILIAN IMPORT TAXES

At the time of the customs clearance, the party in the contract responsible for the customs clearance (usually the purchaser) will have to pay all the Brazilian taxes. Basically, the following taxes can be due on any import operations:

• Import Duty: a Federal Tax of which rate varies according to classification of the goods in the Mercosul (Southern Common Market) Common Nomenclature (NCM), similar to the HS Codes;

• IPI: a Federal Tax on industrialized products, a kind of VAT (value added tax);

• ICMS: a State Tax on the circulation of products and services, which is also a VAT;

• PIS and COFINS: social contributions intended to finance social security;

• CIDE: another type of contribution for certain economic segments (for example: fuels);

• AFRMM: a tax on goods imported to Brazil by sea, intended for the renewal of the Brazilian Merchant Fleet.

These taxes will not be due on all import operations in Brazil. Many products, for example, are exempt from the IPI Tax. It is necessary to analyze each product’s NCM codes to define more precisely all the taxes that will be due. Another example are products originated from the Mercosul (Southern Common Market) Customs Union and Free Trade Zone in South America, which will be exempt from the AFRMM tax.

IMPORT LICENSES

The import license is a type of administrative control in Brazil. There are two types of import licenses in Brazil: the Automatic license: (granted to most products imported to Brazil) and the non-automatic license. In the second case, authorization from a Brazilian Agency will be necessary, depending on the product, for example:

• The Brazilian Health Surveillance Agency (ANVISA);

• The Brazilian Telecommunications Agency (ANATEL);

• The Brazilian Institute of Environment (IBAMA);

• The National Petroleum Agency (ANP).

Importing to Brazil without an import license when it is necessary can result in several penalties for the importer, including the confiscation of the goods and governmental fines.

IMPORT MODALITIES

There are three import categories or procedures in Brazil: “Direct Import”, the “Import under Order” and “Import on Behalf of Others”. Whereas the “Direct Import” is the most common and most simple way to import in Brazil, “Import on Behalf” and “Import under Order” are two types of outsourcing of import operations. Usually this service is outsourced to a Trading Company in Brazil, that will later resell the product to another Company or purchaser.

Each of these methods will have a distinct tax liability and will affect the costs (and, therefore, the price) of the product to be purchased in Brazil. The best modality for each operation will depend on the type of product that the exporter will sell in Brazil.

On the “Direct Import”, the importer will purchase the goods with its own resources and will be responsible for the customs clearance of the goods.

The “Import on Behalf of Others” is regulated by the Normative Instructions of the Brazilian Federal Internal Revenue Nº. 225 and 247, both from 2002. In this case, the import service will be provided by a Company (the importer) that will be responsible for the customs clearance of the goods, but the purchaser will have ownership of the goods. One should notice that this operation will only be considered legal if there is a contract between the importer and the final purchaser. Both importer and purchaser must be registered on SISCOMEX.

The “Import under Order” is regulated by the National Act of the Brazilian Federal Internal Revenue Nº. 11281 of 2006 and the Normative Instruction No. 634 of 2006. In this case, the importer will purchase the goods under its own name and resell them to the final purchaser. There will be an ownership transfer operation. While “Import on Behalf” is considered a service operation, the “Import under Order” is considered a purchase operation. In this case, a contract is also necessary between the parties and both must be registered on SISCOMEX, but the final purchaser can be registered under the simplified registry.

TYPES OF PAYMENTS

Besides the three import modalities in Brazil, there are many ways to perform the payment of the operation.

• Payment in advance;

• Remittance without draft;

• Payment in full upon delivery;

• Deferred payment;

• Letter of credit;

• Financial transfer.

The modality of payment will have to be specified on the contract for the sale of goods between the exporter and the importer:

参考资料：驻巴西商务参赞处 http://br.mofcom.gov.cn/aarticle/ddfg/haiguan/200209/20020900040366.html

进口英文资料参考：http://manucciadv.com.br/en-us/english-how-to-import-to-brazil/

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