In November of last year, the Secretary of the Brazilian IRS (Receita Federal), Jorge Antonio Deher Rachid, published in the Brazilian Official Journal of Union (Diário Oficial da União) an update of the norm for international shipments. According to the federal organ, the Normative Instruction RFB n⁰1847 of 2018 (read in full at https://bit.ly/2CVSi4U) – which replaces the Normative Instruction RFB n⁰1737 of 2017 – is aimed at “reducing the use of forms when dispatching exports via international shipments, as well as allowing a business certified as an OEA freight forwarder to begin its operations in a secondary zone customs bonded terminal, under the conditions determined by the norm”, informs the text published on the official site.
According to the IRS (Receita Federal), the measure was taken after the improper excessive use of forms, responsible for increasing institutional bureaucracy, besides causing effective harm to commercial facilitation and even to customs control. Such indiscriminate use also hindered the application of risk management techniques to the operations. This happened because, before the update of the norm for international shipments, the forms were used habitually for exports up to US$10,000.00. This misuse, according to the IRS (Receita Federal), was that they weren’t being filled in online (preenchimento virtual), via the Unified Declaration of Export (Declaração Única de Exportação – Du-E), which could already be done in the Single Foreign Trade Portal (Portal Único de Comércio Exterior).
“With the alteration of the norm, the use of forms is restricted to the limit of US$1,000.00, a value suggested in a public consultation, regulating that customs dispatch of the export of the shipments must use mainly the Unified Declaration of Export, which is the common declaration of export, and nowadays used in Brazilian exports, no matter which mode is used. This is an attempt to reduce the use of forms in the dispatch of exports via international shipments, because the overuse of that instrument, besides harming customs control, impedes the collection of statistical data essential to the study of the evolution of the country’s exports. For the operators, the number of existent limits is reduced, making clearer to their clients the use of the postal mode, or expressed in its diverse possibilities “, affirms the communication from the IRS (Receita Federal).
In relation to the import of unaccompanied baggage, which is done by international express dispatch, the Normative RFB n⁰1847 allows the facilitation of clearing the luggage by filling in the Simplified Declaration of Import, which may be done by any IR official – responsible for customs clearance – in the name of the taxpayer. Another update – this time in article 5 of the IN RFB n⁰1737, of 2017 – allows, in special habilitation, “a business certified as an OEA freight forwarder to begin its operations in a secondary zone customs bonded terminal, as long as such customs bonded terminal also has an OEA certification”.
