GENERAL GUIDELINES FOR INTERNATIONAL SHIPMENTS

In compliance with current express transportation legislation, we recommend that you read the specifications below for sending and receiving express shipments:
Master Freight Transportes Intl Ltda, based in Brazil, which provides door-to-door international transportation services by air for express shipments, at Guarulhos International Airports, in a regular and continuous flow, for import or export, by means of its own or contracted vehicle or by international courier, authorized by the Brazilian Federal Revenue Service (RFB), DOES NOT ACCEPT the transportation of weapons, accessories, ammunition, narcotics, drugs or other goods whose import or export is suspended or prohibited, or which violate intellectual property rights.
For more details see the link below: https://normasinternet2.receita.fazenda.gov.br/#/consulta/externa/86226/visao/multivigente

LIMITS ON THE VALUE OF GOODS

All express shipments are subject to the Simplified Taxation Regime:
The value of the goods may not exceed the limit of US$ 3,000.00 (three thousand US dollars), or equivalent in another currency*.
Import tax of 60% levied on the value of the goods plus freight.
ICMS of 18% calculated on the value of the goods plus the tax due of 60%
Individuals may not bring quantities and frequencies that characterize a commercial destination, in accordance with the value of US$ 3,000.00, from the United States or equivalent in other currencies.
Legal Entities can bring in quantities and frequencies that characterize a commercial destination, obeying the Value of US$ 3,000.00 per House, and can import up to US$ 100,000.00 from the United States or equivalent in other currencies PER YEAR.
*The import of goods or parcels for individuals is permitted, in accordance with the rules contained in IN 1737/2017.
**The importation of goods or parcels in quantities and frequency that characterize trade by individuals is not permitted.

CUSTOMER OBLIGATIONS

Senders and recipients in the country are obliged to keep documents relating to the import and export of consignments in good order and custody, under the terms established by Article 70 of Law No. 10833 of December 29, 2003.

SIZE LIMITS PACKAGING AND WEIGHTS

Master Freight Transportes Intl Ltda adopts the standard imposed by the RFB in which packages cannot exceed the maximum measurements of 70CM wide and 90CM high and can weigh up to 150kgs.
Master Freight Transportes Intl Ltda checks that shipments are up to standard with its associates before shipment.
We carry out prior inspections at the time of collection to avoid any non-compliance with current laws.
We use the non-invasive detection equipment in the terminals of the airports we operate to check express consignments.

RESTRICTED ITEMS

Customs clearance processed using Siscomex Remessa is prohibited for the following goods contained in an international consignment:
I - Goods subject to import licensing in Siscomex Import by the Army Command or the Federal Police Department;
II - Goods to which the application of the RTS is prohibited, under the terms of art. 23, except for samples with no commercial value of goods classified under code 2402.20.00 and NCM heading 2401, intended for technical analysis, in imports promoted by an industrial establishment that maintains a special registration with the RFB, under the terms of art. 330 of Decree no. 7.212, of June 15, 2010;
III - wildlife;
IV - Wildlife plants;
V - Diamonds of NCM heading 7102;
VI - Legal tender; and
VII - used or reconditioned goods.
Sole paragraph. The prohibition in item VII of the caput does not apply:
a) goods included in § 5 of art. 37;
b) goods temporarily exported by individuals returning to the country;
c) physical media comprising integrated circuits, semiconductors and similar devices, recorded with document-equivalent content;
d) books, other printed matter, photographs and documents;
e) artistic objects and antiques; and
f) goods for personal use or consumption, imported by an individual.
Art. 40 - For the purposes of this Normative Instruction, the characterization of goods for personal use or consumption must be carried out in accordance with the definition contained in the specific rule on baggage.

CUSTOMS CONFERENCE

Art. 45: The selection of the consignment for customs checking in Siscomex Remessa will be carried out by the RFB and will take into account the control needs of its competence based on the information provided in the system and its own risk assessment criteria.
§ Paragraph 1 Courier companies and ECT must provide recipients in Brazil with information on the occurrence of selection for inspection, with identification of the body or entity of the Federal Public Administration responsible for the inspection, and its start and completion dates, by consulting their tracking system or, when this is not available, their Customer Service (SAC).
§ Paragraph 2 The selection for customs checking may be carried out automatically on the basis of information previously recorded in the system.
§ Paragraph 3 Coana will establish the criteria for the selection referred to in the caput, to be carried out by the RFB inspection.
Art. 46: Shipments not selected for the inspection referred to in §1 of art. 45 or for customs checking will be released automatically by Siscomex Remessa.
Sole paragraph. The release of a consignment that has not been selected for customs checking does not prevent the customs authority from ordering that it be held for checking, if it becomes aware of a fact or indication of an irregularity, proof of which requires checking its contents.
Art. 47: The consignment selected for customs checking by the RFB will be subjected to documentary examination and may also be subjected to invasive or non-invasive physical checking.
Art. 48: The documentary examination consists of analyzing the documents available for shipment, comparing their information with that recorded in the respective DIR.
Sole paragraph. The activity described in the caput includes the analysis of the customs value referred to in art. 25.
Art. 49: Physical verification will be carried out by a Brazilian Federal Revenue Tax Auditor or, under his supervision, by a Brazilian Federal Revenue Tax Analyst, in the presence of a representative of ECT or the courier company, under the terms of the legislation in force.
§ Paragraph 1 The consignment opened for content verification must be reconstituted in its original packaging, when possible, and sealed with adhesive tape indicating that it has been opened by the RFB.
§ Paragraph 2 In the event of inspection by other agencies or entities of the Federal Public Administration, the volumes opened for this purpose must be sealed with a tape indicating that they have been opened by the corresponding agency or entity.

TAX REQUIREMENTS

Art. 50: If, during the customs checking of the consignment, any occurrences are found that prevent the customs clearance from proceeding, the clearance will be automatically interrupted in Siscomex Remessa, after the corresponding requirement has been registered in the respective DIR.
§ Paragraph 1 The courier company or ECT must communicate the requirement to the recipient, by electronic means or any other effective means.
§ Paragraph 2 Requirements must be complied with within 30 (thirty) days from the date they are registered in Siscomex Remessa.
§ Paragraph 3 The documents and manifestations of the consignee, related to the requirement, must be delivered to the courier company or ECT, in the form provided by the companies' customer service, for presentation to the inspection.
Art. 51: If the requirement referred to in art. 50 arises from a disagreement with the amount of the tax credit informed in the DIR, the recipient of the international shipment may submit a Declaration Revision Request using the form provided by ECT or the courier company.
§ Paragraph 1 The value of the tax credit informed in the DIR is understood to be that calculated by Siscomex Remessa under the terms of the sole paragraph of art. 36, and, if applicable, the sum of this plus that required as a result of the customs conference.
§ Paragraph 2:
I - It must be presented to the customs authority via ECT or the courier company:
a) the period of custody of the international consignment; and
b) before the tax credit is paid by the consignee or collected by the courier company or ECT.
II - It must contain the reasons of fact and law that support the claim and be accompanied by a copy of the documents that prove the claim;
III - interrupt the custody period; and
IV - It can only be submitted once for each consignment.
§ Paragraph 3 The customs authority's decision on the application will be made in a single instance and will be communicated to the consignee via ECT or the courier company.
§ Paragraph 4 The date of the decision referred to in Paragraph 3 will start the new count of the custody period.
§ Paragraph 5 - If the addressee expresses non-conformity with the decision referred to in Paragraph 3, the Brazilian Federal Revenue Service Tax Auditor shall make the assessment, as provided for in Decree 70.235, of March 6, 1972, for the amount of the disputed part of the tax credit.
§ Paragraph 6 - In the event provided for in Paragraph 5, the international consignment may be delivered, as from the start of the litigation phase of the process, by means of a cash deposit, federal public debt bond or bank guarantee, in the amount corresponding to the disputed part of the tax credit, provided the other requirements set out in MF Ordinance No. 389 of October 13, 1976 are met, and payment of the undisputed portion of the tax credit is made

SIMPLIFIED TAXATION REGIME - RTS

Art. 21 The Simplified Taxation Regime (RTS), established by Decree-Law No. 1.804, of September 3, 1980, is the one that allows the payment of Import Tax on the import of goods contained in an international shipment, with a total value of up to US$ 3.000,00 (three thousand United States dollars) or the equivalent in another currency, by applying the single rate of 60% (sixty percent).
§ Paragraph 1 The taxation referred to in the heading will be based on the customs value of all the goods contained in the international consignment.
§ Paragraph 2. The tax rate referred to in the caput will be reduced to 0% (zero percent) on finished products belonging to the classes of medicines worth up to US$ 10,000.00 (ten thousand United States dollars) or the equivalent in another currency, imported by postal shipment or international air parcel, by individuals for their own or individual use, provided that all the requirements established by the administrative control bodies are met.
§ 3 The rate referred to in the caput is reduced to 0% (zero percent), until September 30, 2020, on the import of goods classified in the Mercosur Common Nomenclature (NCM) codes listed in the Single Annex to MF Ordinance No. 156, of June 24, 1999, as part of an international postal consignment or air parcel worth up to US$ 10.000.00 (ten thousand United States dollars) or the equivalent in another currency, destined for an individual or legal entity. (Included by RFB Normative Instruction No. 1940, of April 20, 2020)
Art. 22 - The option for the RTS will be considered automatic for international shipments that meet the requirements established for enjoying the regime.
§ Paragraph 1 The consignee may indicate to the courier company or ECT, up to the moment the shipment is posted abroad, their intention not to use the RTS, by means of communication in the form provided by the customer service of the respective company.
§ Paragraph 2 The courier company and ECT may accept manifestations after the time limit referred to in Paragraph 1, provided they have time to register the corresponding customs import declaration.
Art. 23. The following may not be imported under the RTS:
I - Alcoholic beverages; and
II - Goods referred to in Chapter 24 of the Mercosur Common Nomenclature - NCM (tobacco and tobacco products).
Art. 24: Goods submitted for customs clearance under the RTS are exempt from:
I - Tax on Industrialized Products (IPI);
II - Contribution to the Social Integration and Public Servant Equity Formation Programs levied on the Import of Foreign Products or Services (Contribution to PIS/Pasep-Import); and
III - Social Contribution for the Financing of Social Security owed by Importers of Foreign Goods or Services (Cofins-Import).