As a general rule, customs clearance must be processed through the Integrated Foreign Trade System (Siscomex). meantime, for goods to be exported or imported, through Siscomex, be it common or simplified, Firstly, the interested party must provide, with the Federal Revenue Service (SRF), your license, through password, for operation in the system and the accreditation of its representatives for the practice of activities related to customs clearance.
A Normative Instruction RFB nº 1.288, of 31 August 2012 it's the Coana Executive Declaratory Act nº 33, of 28 September 2012 and subsequent amendments establish the qualification procedures for operation at Siscomex and the accreditation of representatives of individuals and legal entities for the practice of activities related to customs clearance.
The qualification procedure can take place in four modalities, according to the type and performance of the intervener, which are:
I – For Legal Entities
- Express:
- legal entity incorporated in the form of a publicly-held corporation, with shares traded on the stock exchange or over the counter, as well as its wholly owned subsidiaries;
- legal person authorized to use the Express Customs Clearance (Blue line), in terms of Normative Instruction SRF nº 476, of 13 from December 2004;
- public company or mixed-capital company;
- direct public administration bodies, autarchy and public foundation, autonomous public agency, international body and other extraterritorial institutions;
- legal entity qualified to enjoy the tax benefits provided for in the Lei nº 12.350, of 20 December 2010; e
- legal entity that intends to act exclusively in export operations;
- Unlimited: in the case of a legal entity whose estimate of the financial capacity referred to in art. 4º yes IN RFB nº 1.288/2012 and your paragraphs is more than $ 150.000,00 (one hundred and fifty thousand United States dollars); or
- Limited: in the case of a legal entity whose estimate of the financial capacity referred to in art. 4º yes IN RFB nº 1.288/2012 and its paragraphs is less than or equal to US $ 150.000,00 (one hundred and fifty thousand United States dollars); or:
II - For Individuals
In the case of qualification of the interested party, including when qualified as a rural producer, Craftsman, artist or similar.
According to art. 10 gives IN RFB nº 1.288/2012, individuals or legal entities are exempted from the qualification procedure to carry out operations not subject to registration with Siscomex or those that the legislation provides for the transmission of the simplified declaration by an RFB server, even if the declaration is transmitted by a representative appointed by the interested party.
Therefore, us cases of, for example, unaccompanied travelers' luggage , it is not necessary for the person concerned to be qualified in Siscomex, because, according to paragraph 2 the article 7 the and the paragraph 3 the article 33 gives Normative Instruction SRF nº 611/2006, the simplified import or export declaration can be registered by a customs server working at the RFB unit where the customs clearance will be processed.
Operations carried out through the Post Office or an international express transportation company are also exempt from the qualification procedure. (Courier).
Qualification of Legal Responsible
The performance of the legal entity in foreign trade operations (import, export, customs transit and hospitalization of the Manaus Free Zone) depends on prior analysis by RFB of your registration and tax information. Authorized to operate in foreign trade, RFB registers the company and makes the qualification of your legal guardian (leader, principal, managing partner).
This qualified individual accredits the representatives of the company (representatives or customs brokers ) directly on Siscomex.
Accreditation of Legal Representative
After the qualification of the legal responsible for the legal entity with the RFB, the latter may accredit Siscomex to individuals who will act as representatives of the company for the practice of acts related to customs clearance. The application for accreditation of representatives at SISCOMEX can be obtained at Single Annex to ADE Coana nº 33, of 2012.
In the case of an individual, the accreditation of its representative can be done by the interested party, if he is enabled to use Siscomex, or upon request to the RFB customs clearance unit.
As determined by art. 11 gives IN RFB nº 1.288/2012, may be accredited to operate Siscomex as a representative of an individual or legal entity, in the exercise of activities related to customs clearance:
- I – custom broker;
- II – manager or employee of the legal entity represented;
- III – employee of an affiliated or controlled company of the legal entity represented; e
- IV – employee or server specifically designated, in the case of a direct public administration body, autarchy and public foundation, autonomous public agency, international body and other extraterritorial institutions.
Consequently, only those same people can be accredited as representatives of the interested party to act on their behalf on Siscomex.