Therefore, the vast majority of importers have outsourced operations to specialized companies, known as Trading.
In this case, there are two import methods, by order or on behalf of third parties.
Na primeira hipótese, importação por encomenda, “a pessoa jurídica importadora é contratada para promover, in his own name and with his own resources, o despacho aduaneiro de importação de mercadoria estrangeira por ela adquirida no exterior para revenda a encomendante predeterminado (art. 3º da IN RFB No. 1.861/2018).”
The second hypothesis, importation on behalf of and by order of a third party, involves the provision of a service, where the contracted company – the importer – “promotes, in its own name, the Despacho Aduaneiro de Importação of goods acquired by another company – the purchaser – by virtue of a previously signed contract, which may also include the provision of other services related to the commercial transaction, such as price quotations and commercial intermediation (Article 2 of IN RFB nº 1.861/2018).”
Regardless of the operating method adopted, it is essential that companies are properly qualified in Radar, Furthermore, the contract signed by the parties must be previously linked to... Siscomex.
Although these are very similar operations, it should be noted that operation on behalf of and by order of It is not necessary for the importer to have the financial capacity to support the operation, since the payment (foreign exchange transaction) is made directly by the purchaser of the goods. In turn, in custom operation, The party responsible for negotiating and paying for the goods will be the ostensible importer, who must have the financial capacity to cover the import costs.
It should be noted that IN RFN 1.937/2020, in its article 3, brought a very important change to import by order, since the amounts received from the predetermined client as full or partial payment of the obligation are now considered as "the importer's own resources, even if they occur before the import operation is carried out or the commercial transaction of purchase and sale is finalized."“
Therefore, find out which import model is best for your company.
If you have any questions, our team is readily available to provide you with the best possible guidance.
News commented on by Juliana Perpetual, Lawyer, graduated in Law in 2003 from the Centro Universitário das Faculdades Metropolitanas Unidas – FMU. Areas of expertise: Customs Law, Tax Law, and Criminal Law. OAB (Brazilian Bar Association): 242.614
Learn more at: Federal Revenue Service
