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In this section, useful links for consultation on major governing legislation within the scope of foreign trade, including International Trade Taxation, Special Customs Regimen, Customs Clearance, websites of agencies linked to exports and imports operations, among others, are available.
CUSTOMS REGULATION – Decree no. 6,759, of February 5, 2009 – Regulates customs activities management and inspection, control, taxation of foreign trade operations.
- SRF Normative Instruction no. 102, of December 20, 1994 – Sets forth procedures for customs control of air cargo coming from abroad, and transit cargo in customs territory.
- SRF Normative Instruction no. 114, of December 31, 2001 – Sets forth on customs inspection in Special Grounds for Exports Customs Clearance (Redex).
- SRF Normative Instruction no 121, of January 11, 2002 – Sets forth on imported good transfers that were admitted under special customs regimen or atypical.
- SRF Normative Instruction no 241, of November 6, 2002 – Sets forth on special regimen for customs warehouse for imports and exports.
- SRF Normative Instruction no 242, of November 6, 2002 – Sets forth on internalization control of goods from Manaus Free Trade Zone toward the remaining national territory.
- SRF Normative Instruction no 248, of November 25, 2002 (*) – Sets forth on application of the customs transit regimen.
- SRF Normative Instruction no 266, of December 23, 2002 – Sets forth on the Bonded Customs Deposit regimen.
- SRF Normative Instruction no 319, of April 4, 2003 – Sets forth on application of temporary exports special customs regimen.
- SRF Normative Instruction no 327, May 9, 2003 – Establishes norms and procedures for declaration and control of customs value of imported good
- SRF Normative Instruction no 369, of November 28, 2003 – Sets forth on customs clearance for exports without requirement of product exit of the national territory, under situations that it specifies.
- SRF Normative Instruction no 386, of January 14, 2004 – Sets forth on special customs deposit regimen.
- SRF Normative Instruction no 476, of December 13, 2004 – Sets forth on Express Customs Clearance (Blue Line).
- SRF Normative Instruction no 680, of October 2, 2006 – Regulates customs clearance of imports.
- RFB Normative Instruction no 740, of May 2, 2007 – Sets forth on consultation process related to interpretation of tax and customs legislation, and merchandize classification within the scope of the Federal Revenue Secretariat of Brazil.
- RFB Normative Instruction no 757, of July 25, 2007 – Sets forth on the Special Customs Regimen of Industrial Warehouse under Computerized Control (RECOF). –
- RFB Normative Instruction no 844, of May 9, 2008 – Sets forth on the application of the special customs regimen for exports and imports of goods targeted to survey and exploitation of oil and natural gas fields (Repetro). –
- RFB Normative Instruction no 952, of July 2, 2009 – Sets forth on customs inspection, clearance and control of goods in Export Processing Zones (ZPE).
- RFB Normative Instruction no 1,073, of October 1, 2010 – Sets forth on customs computerized control of movement and Customs Clearance of Express Delivery Imports and Exports.
- Law no. 10,865, of April 30, 2004 – Sets forth on the Contribution for the Social Integration and Public Servants Heritage Formation, and the Contribution for Social Security Financing incident over importation of goods and services, and provides other measures..
- Law no.11.371, of November 28, 2006 – Sets forth on currency exchange operation, over foreign capital registry, on payment in free trade stores located in ports or airports primary zone...
- Decree no. 61,244, of August 28, 1967. – Regulates Decree-Law no. 288, of February 28, 1967 that changes Law no. 3,173, of June 6, 1957, and established Manaus Free Trade Zone Superintendence - SUFRAMA.
- SECEX Ordinance no. 10, of May 24, 2010. – Sets forth on foreign trade operation (highlight for Drawback) - -
- RFB/SECEX Joint Ordinance no, 467, of March 25, 2010 – Regulates the special regimen for Integrated Drawback, whish withholds tax payment that it specifies.
- ANAC Ordinance no. 219/-5, of March 27, 2001. – Approves criteria and sets values for application and charge of Airport Storage and Foremanship tariff, over imported cargo to be exported or in specials situations and provides other measures.
- MF Ordinance no. 675, of December 22, 1994 – Institutes Temporary Export regimen for Passive Enhancement. –
- ANAC Resolution no. 116, of October 20, 2009. – Sets forth on ancillary services to air transport.
-State Tax Administration
Customs and Foreign Trade – Services and Information on imports, exports, travelling abroad
AEB – Foreign Trade Association of Brazil
National Sanitary Surveillance Agency – ANVISA
Aliceweb - SECEX Foreign Trade Information Analysis
APEX – Brazilian Trade and Investment Promotion Agency
Learning to export– has as objective to contribute to expand Brazilian exporting basis, seeking mostly toward larger participation of Small and Medium Entrepreneurs with export vocation
Free Trade Areas (Legislation)
Brazil Trade Net
CAMEX – Foreign Trade Chamber
CNPq – Easy Imports
DEPLA – Foreign Trade Planning and Development Department
MAPA – Ministry of Agriculture, Livestock, and Supply
MDIC – Ministry of Development, Industry, and Foreign Trade
MRE – Ministry of Foreign Affairs
OMA – World Customs Organization
OMC – World Trade Organization
Foreign Trade Pages from Other Countries
Exporter’s Homepage – basic information on export topic. It presents major terms, mechanisms, legislation, events, and activities that help in the export process.
Mercosul Official Homepage
PROCOMEX – Alliance Institute for Foreign Trade Logistic Pro-Modernization
Commercial Radar – instrument for consultation and analysis of data related to foreign trade, aiming at assisting market and product selection, which present the largest potential to increment Brazilian exports
Federal Revenue Service of Brazil
SECEX – Foreign Trade Secretariat
SISCOMEX – Foreign Trade Integrated System– Computerized system responsible to integrate registry, follow up, and control activities of foreign trade operations through a single and automated flow of information.
Official Homepage of the Americas Free Trade Area (ALCA)
Manaus Free Trade Zone Superintendence
Manaus Free Trade Zone
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