Foreign trade is an area that requires careful care at all stages of the operation. It is necessary to analyze all the risks in an import or export, and mainly to know the customs legislation avoiding costs and delays.
Each product has different particularities in an import operation. The prior analysis of the operation, mapping the requirements of each consenting body such as Mapa and Anvisa, is essential for the clearance of goods to occur without unforeseen events.
When verifying that there is a customs infraction, the infraction and seizure notice is drawn up by the Federal Revenue Service so that the penalty of forfeiture of the goods is decreed.
It is important that the documentary and logistical requirements are evaluated throughout the process prior to shipment, eliminating the risk of fines or even the destruction or loss of the cargo.
Why did customs seize my goods?
The release of goods imported into Brazil takes place in accordance with the competence of Organs consenting bodies.
The analysis is carried out according to the type of product, at which time it is verified whether the goods comply with the required international requirements and standards and whether marketing in Brazil is authorized.
Upon importation, the consenting bodies are:
- National Electric Energy Agency – ANEEL;
- National Agency for Petroleum, Natural Gas and Biofuels – ANP;
- National Health Surveillance Agency – ANVISA;
- National Film Agency – ANCINE;
- Army Command – COMEXE;
- National Council for Scientific and Technological Development – CNPq;
- Department of Foreign Trade Operations – DECEX;
- Federal Police Department – DPF;
- National Department of Mineral Production – DNPM;
- Brazilian Post and Telegraph Company – EBC;
- Brazilian Institute for the Environment and Renewable Natural Resources – IBAMA;
- National Institute of Metrology, Standardization and Industrial Quality – INMETRO;
- Ministry of Agriculture, Livestock and Supply – MAPA;
- Ministry of Science, Technology, Innovations and Communications and
- Superintendence of Manaus Free Zone – SUFRAMA.
Each consenting body has requirements that must be met, avoiding the seizure of its goods.
Some products are seized for lack of analysis prior to compliance with obligations or lack of knowledge of customs legislation.
Fresh pork, for example, is a product that has import restrictions from several countries due to diseases such as African swine fever.
Therefore, in addition to verifying whether the product is released in Brazil, it is also important to analyze whether it has restrictions on the country of origin.
What to do if this happens to you?
The Federal Revenue has a very strict program related to combating customs fraud.
The objective is to prevent piracy and other illegal practices, in addition to preventing the circulation of products potentially harmful to health and the environment and the practice of crimes that generate unemployment, tax evasion and unfair competition.
One of the most awaited moments by the importer is the parameterization channel, the gray channel being the most feared because, due to the level of analysis used, it is in this that evidence of fraud can be found, initiating a possible process investigated by the Federal Revenue.
until completion from the fiscal analysis, the goods can remain seized for up to six months, generating high storage costs.
The most common reasons for seizures and loss of cargo are:
- Illegal import;
- Fake or adulterated product;
- Omission of information regarding the participants in the purchase and sale of the goods;
- false information;
- Under-invoicing or false information to avoid antidumping;
- Doubts as to the existence of the importer, exporter or other participants involved in the process.
The goods will not be cleared or delivered after the importer has been informed of the respective Term of Seizure, even if any guarantee has already been provided, as provided for by law.
Assets that are seized by the Federal Revenue can be auctioned, destroyed, donated to institutions or incorporated into public assets.
How to get your cargo back?
In some cases, releasing the goods at customs requires a judicial measure (request for an injunction) to avoid fines and the penalty of forfeiture.
The recovery of your seized merchandise will depend on the information and documentation presented.
In this regard, a legal basis is required, with the support of a specialized legal officer to proceed with the clearance procedures, in addition to specialized knowledge in customs law to prepare a technical and strategic defense.
What if the goods are destroyed by mistake?
The entire procedure prior to the destruction of the goods undergoes extensive analysis and documentation. However, errors of analysis by the Internal Revenue Service can happen and ultimately end up causing the destruction of the wrong goods.
In this case, it is necessary for the company to file an administrative proceeding with the Federal Revenue Service so that it receives guidance on the appropriate reimbursement measures.
The administrative process must be opened through E-cac, following the guidelines below:
- Access the e-CAC;
- Clique em Legislação e Processo;
- click in Digital Processes (e-Processo);
- Na tela inicial do sistema de Processos Digitais (e-Processo), clique na opção Solicitar Serviço via Processo Digital;
- Na tela seguinte, selecione a área de concentração de serviço (tipo de serviço) e escolha o serviço desejado;
- Preencha as informações complementares (se necessário) e o seu número de telefone para contato;
- Por fim, leia com atenção a descrição do serviço e, na parte mais abaixo da tela, clique no botão Solicitar serviço;
- On the confirmation screen, you must inform if you want to request the collection of documents. Clique em Sim para solicitar imediatamente ou Não para solicitar depois.
Access link: https://cav.receita.fazenda.gov.br/autenticacao/login/index/51
The penalty of forfeiture can be considered the most severe penalty in customs law. If applied incorrectly, while another penalty could be used, it ends up causing huge losses for the company.
How to avoid problems with customs?
Companies that operate with foreign trade must pay attention to details that can make a total difference at the end of the operation.
Knowing the product, making the correct tax classification, adequate administrative treatment and attention to compliance with customs requirements are essential to avoid problems with customs.
Knowledge of import legislation and responsibility are essential factors for the importer to enjoy the benefits of foreign trade with peace of mind.