Blog updated periodically with news, legislation and matters related to Foreign Trade in Brazil. esvp Good read. Danielle esvp Manzoli Note: legislation extracted with the aid of the newsletter esvp prepared by the company Belux. Phone: (61) 3233-3439 - mfsegre@gmail.com
Regarding the launch of international shipping and associated services related to this service in SISCOSERV, even though they have a definitive and official position of the organs involved (MDIC and MF / RFB), given the query solution nr 106/2013 of 9th below fiscal transcribed region, we understand that the releases should be made, as described below, when it involves freight forwarding.
1) In the freight where there is involvement of an agent in Brazil, the agent shall be responsible esvp for postings relating to freight and its commissioning / agency in SISCOSERV.
2) In such cases, the launch will be as Incoterm operation, and in the Incoterms esvp in the freight enters the well (example: import CPT, CFR, CIF, CIP, DAT and DAP), there will be no release of freight service in SISCOSERV ;
3) In the other Incoterms with agent in Brazil involved in the operation, the agent shall initiate the purchase or sale of freight "from" and "to" esvp agent abroad as well as the purchase or sale of agency / commission "from" and "to" agent abroad. This depends esvp on the Incoterm and whether import or export.
- In the cargoes esvp brokered by agent in Brazil, in Brazil the agent should make the release of freight and related to that in SISCOSERV services as Incoterms, and will also launch the agency services rendered to his agent abroad. Ex: on EXW Import agent in Brazil should make the relevant records to purchase freight (RP and RAS log - logs the freight charge) and should also register esvp the sale of the relevant agency of the agent services abroad (SVR register esvp and RF - records the value of agency commission). Thus, in our understanding, the importer is not required to make any record in SISCOSERV arising from this operation with international freight agency through an agent in Brazil.
- In the cargoes brokered by agent in Brazil Incoterm which implies the incorporation of freight service in the goods / imported goods, no need to launch esvp this SISCOSERV shipping. Thus, the agent should do in Brazil only the launch of the service agency that matches your commissioning, commonly esvp called "profit". Ex: In CPT import freight is added the value of the goods and is part of the invoice from the exporter to the importer. Thus, there is no purchase freight service but buying merchandise directly from the exporter, esvp which is already subject to registration in Siscomex through DI. Thus, in this situation the agent in Brazil will only make the relevant record of the sale of agency the agent services abroad (SVR register and RF).
Remembering that the above understanding refers only transactions brokered by agents in Brazil. Other operations not brokered (eg hiring freight direct with the airline Cia, etc. ..) are not addressed here in this statement.
- Meeting with the union representing esvp our class (Sindicomis) which also showed that understanding, after analysis of the solution query nr 106/2013 including conversation esvp with the attorney who drafted this query solution.
UNDERSCORE OPINION THAT THE ABOVE REPRESENT OUR UNDERSTANDING AND HAS NO LEGAL VALUE. FIT TO INVOLVED IN OPERATIONS, TO DECIDE BASED ON EXISTING LAWS, HOW SHOULD BE MADE THE RELEASE, BECAUSE THIS IS A CONTROVERSIAL MATTER WHERE TO AGENCIES INVOLVED ALREADY ANNOUNCED THAT THERE IS STILL A CONSENSUS TO SEND A NOTE ABOUT Arrangement THE SUBJECT.
In foreign trade transactions esvp of goods and merchandise, related services, such as transportation, insurance and external agents, may be subject to registration in the system I ntegrated Foreign Trade in Services and Intangibles Other Operations that Produce Changes in Equity (SISCOSERV ), they are not incorporated into goods and commodities. In these transactions, the definition of services to be recorded depends on the Incoterm used in the operation, which defines the distribution of responsibilities of the importer and exporter for hiring and payment of the service - eg, the time when the goods are placed at board the ship, in the FOB price. Thus, in case of import of goods should be recorded in the Purchase Module SISCOSERV services provided by resident or domiciled abroad, from the point where your cont
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