{"id":2162,"date":"2020-05-29T11:57:35","date_gmt":"2020-05-29T14:57:35","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/modalidades-de-importacao-qual-o-melhor-modelo-de-importacao-a-ser-adotado\/"},"modified":"2026-05-26T14:42:18","modified_gmt":"2026-05-26T17:42:18","slug":"import-methods-which-is-the-best-import-model-to-adopt","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/modalidades-de-importacao-qual-o-melhor-modelo-de-importacao-a-ser-adotado\/","title":{"rendered":"Import Methods: Which is the best import model to adopt?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2162\" class=\"elementor elementor-2162\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4183a1c9 e-flex e-con-boxed e-con e-parent\" data-id=\"4183a1c9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c9a746d elementor-widget elementor-widget-text-editor\" data-id=\"2c9a746d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>Therefore, the vast majority of importers have outsourced operations to specialized companies, known as\u00a0<em>Trading.<\/em><\/p>\n<p>\u00a0<\/p>\n\n<p>In this case, there are two import methods, <strong>by order or on behalf of third parties.<\/strong><\/p>\n<p>\u00a0<\/p>\n\n<p>In the first scenario, import by order, &quot;the importing legal entity is contracted to promote,\u00a0<strong>in his own name and with his own resources<\/strong>, the customs clearance for the importation of foreign goods acquired abroad for resale to a predetermined client (Article 3 of\u00a0<a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=97727\" target=\"_blank\" rel=\"noreferrer noopener\">IN RFB No. 1.<\/a><a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=97727\" target=\"_blank\" rel=\"noreferrer noopener\">861<\/a><a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=97727\" target=\"_blank\" rel=\"noreferrer noopener\">\/201<\/a><a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=97727\" target=\"_blank\" rel=\"noreferrer noopener\">8<\/a>).\u201d<\/p>\n<p>\u00a0<\/p>\n\n<p>The second hypothesis, importation on behalf of and by order of a third party, involves the provision of a service, where the contracted company \u2013 the importer \u2013 \u201cpromotes, in its own name, the\u00a0<strong>Import Customs Clearance<\/strong>\u00a0of goods acquired by another company \u2013 the purchaser \u2013 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\u00a0<a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=97727\" target=\"_blank\" rel=\"noreferrer noopener\">IN RFB No. 1,861\/2018<\/a>).\u201d<\/p>\n<p>\u00a0<\/p>\n\n<p>Regardless of the operating method adopted, it is <strong>essential <\/strong>that companies are properly qualified in <strong>Radar<\/strong>, Furthermore, the contract signed by the parties must be previously linked to...\u00a0<em><strong><a href=\"https:\/\/dbtesser.com.br\/en\/press\/sem-categoria\/the-brazilian-supreme-court-stf-ruled-unconstitutional-the-nearly-500-increase-in-the-siscomex-fee-implemented-in-2011-through-an-executive-order\/\">Siscomex<\/a><\/strong><\/em>.<\/p>\n<p>\u00a0<\/p>\n\n<p>Although these are very similar operations, it should be noted that <strong>operation on behalf of and by order of<\/strong> 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 <strong>custom operation<\/strong>, 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.<\/p>\n<p>\u00a0<\/p>\n\n<p>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 &quot;the importer&#039;s own resources, even if they occur before the import operation is carried out or the commercial transaction of purchase and sale is finalized.&quot;\u201c<\/p>\n<p>\u00a0<\/p>\n\n<p>Therefore, find out which import model is best for your company.<\/p>\n<p>\u00a0<\/p>\n\n<p><em>If you have any questions, our team is readily available to provide you with the best possible guidance.<\/em><\/p>\n<p>\u00a0<\/p>\n\n<p>News commented on by <strong>Juliana Perpetual<\/strong><em>, Lawyer, graduated in Law in 2003 from the Centro Universit\u00e1rio das Faculdades Metropolitanas Unidas \u2013 FMU. Areas of expertise: Customs Law, Tax Law, and Criminal Law. OAB (Brazilian Bar Association): 242.614<\/em><\/p>\n<p>\u00a0<\/p>\n\n<p>Learn more at: <a href=\"https:\/\/receita.economia.gov.br\/\">Federal Revenue Service<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Dessa forma, a grande maioria das importadoras tem terceirizado as opera\u00e7\u00f5es a empresas especializadas, denominadas de\u00a0Tradings. \u00a0 Nesse caso, existem duas modalidades de importa\u00e7\u00e3o, por encomenda ou conta e ordem de terceiros. \u00a0 Na primeira hip\u00f3tese,\u00a0importa\u00e7\u00e3o por encomenda, \u201ca pessoa jur\u00eddica importadora \u00e9 contratada para promover,\u00a0em seu nome e com recursos pr\u00f3prios, o despacho aduaneiro [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2161,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[37,39,116,118,178,182,256,272,273,352,353,422,428,460,486],"class_list":["post-2162","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-aduana","tag-aduaneiro","tag-comercio-exterior","tag-comercio-internacional","tag-direito-aduaneiro","tag-direito-tributario","tag-importacao-2","tag-importacao-por-conta-e-ordem","tag-importacao-por-encomenda","tag-modalidades-de-importacao","tag-modelos-de-importacao","tag-radar","tag-receita-federal","tag-siscomex","tag-trading"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modalidades De Importa\u00e7\u00e3o: Qual o melhor modelo de importa\u00e7\u00e3o a ser adotado? 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