On September 23, Ordinance 165/24 of the General Coordination of Customs Administration (Coana Ordinance 165/24) was published in the Brazilian Official, which provides for import operations and procedures for processing import customs clearance based on the Single Import Declaration (Duimp).
Ordinance 165/24, which came into force on the date of its publication, also formalizes the phased schedule for the mandatory use of Duimp in import customs clearance as of October this year.
Since 2018, the way imports are operationalized has undergone major changes in the context of the New Import Process (Novo Processo de Importação – NPI), whose pilot project initiated with the publication of Coana Ordinance 77/18 – now revoked and replaced by Coana Ordinance 165/24.
Within the scope of the NPI, import operations will no longer be registered in the Siscomex DI/LI System and will be carried out through Duimp and the Licenses, Permits, Certificates and Other Documents (Licença, Permissão, Certificado e Outros Documentos – LPCO) modules, in the Siscomex Single Portal (Portal Único Siscomex).
The Siscomex Single Portal replaces the Siscomex DI/LI System, which has been in force since the 1990s. Its aim is to reformulate export and import processes, enhancing their efficiency and harmonization. Additionally, it establishes a single window to centralize the interaction between the government and private operators operating in foreign trade.
Since the beginning of this year, the schedule for the phase-out of the Siscomex DI/LI System had already been announced. The process included live virtual broadcasts promoted by the Federal Revenue of Brazil (RFB) and the Foreign Trade Secretariat of the Ministry of Development, Industry, Commerce and Services (Secex/MDIC), with the purpose of clarifying doubts in the transition to the NPI.
With the publication of Coana Ordinance 165/24, the rules for processing imports via Duimp are formalized. In addition, the ordinance brings more information about the new way of processing import customs clearance via Duimp on the Siscomex Single Portal.
It is important to note that, under the terms of Coana Ordinance 165/24, in order to submit goods to import customs clearance through Duimp, the importer must be an individual or legal entity qualified to operate in foreign trade in a modality other than limited.
In the case of indirect imports, the obligation related to this qualification falls on the purchaser, in imports on behalf, and on both the importer and orderer, in imports by order.
Rules for Duimp registration and risk management
Regarding the registration of Duimp, Coana Ordinance 165/24 establishes, as a rule, the possibility to be carried out before the arrival of the cargo at the final destination. Currently, the anticipated registration of DI is provided for specific cases and is subject to prior authorization from RFB.
Coana Ordinance 165/24 formalizes yet another novelty in the scope of the processing of import operations via the Siscomex Single Portal. The new regulation provides for the simultaneous submission of Duimp to customs risk management and administrative risk management.
Within the scope of customs risk management, the import will go through one of the following conference channels: green, yellow, red or gray. In administrative risk management, the import will be submitted to the green, yellow, or red conference channels.
The ordinance also regulates:
- the form of availability of the documents instructing the customs clearance;
- the procedures for the payment of federal taxes due on importation, as well as other amounts required as a result of the application of antidumping, compensatory or safeguard duties and VAT state tax – ICMS. Payments must be made through the Centralized Payment module (Pagamento Centralizado de Comércio Exterior – PCCE), of the Siscomex Single Portal;
- the procedures for rectification and cancellation of Duimp.
Another novelty within the scope of the NPI and which is addressed by Coana Ordinance 165/24 deals with the Product Catalog (Catálogo de Produtos). Based on it, the importer will be required to keep a register of all its imported products, with the information properly organized in attributes and supporting documents for the respective tariff classification of the imported goods.
The adoption of the Product Catalog, as has also been indicated by the RFB and Secex/MDIC, aims to standardize and optimize the identification of the goods for control by the tax and customs authorities.
Coana Ordinance 165/24, therefore, makes it clear that it will not be required to repeat the information related to the description of the goods handled in Duimp already provided in other fields of the declaration. Nor will a complementary description of the merchandise be required in relation to the information provided through the attributes of the Product Catalog or Duimp itself.
This novelty has been widely publicized by the RFB and Secex to facilitate and optimize the provision of information on imported goods in the context of the NPI.
The mandatory use of Duimp will be implemented gradually, according to the modal, consenting parties and the corresponding legal grounds. The gradual implementation schedule can be consulted in the Single Annex of the ordinance.
Any attempt to register DI subject to the Duimp obligation will result in the cancellation of the respective DI by customs authorities.
According to the RFB, the extinction of Siscomex LI/DI should be completed by the end of 2025. One of the determining factors for its conclusion by 2025 is the beginning of the tax reform transition period in 2026, which will make the treatment of DI unfeasible from that year on. Any adjustments and details of the schedule provided for by Coana Ordinance 165/24 may be disclosed through Siscomex News.
Thus, it is essential that foreign trade operators are up to date and prepared to comply with the requirements and deadlines established under the NPI, in order to avoid possible negative impacts on their import operations.
