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New Normative Instruction IRS nº 1737

Normative Instruction IRS nº 1737, of September 15, 2017

 On September 18th, 2017 the new normative instruction that governs the service of express transport door-to-door (courier), for the accomplishment of customs clearance of international shipments, was published in the Official Gazette of the Union, and it came into effect on October 18th, 2017.

Therefore, we have been informed of the main changes and new obligations concerning importers and exporters in regards to the service:

  •  Assistance to importers will be done exclusively by the express delivery company, so we request that all questions regarding their imports, as well as requirements, requests for revision, compliance demands and requests from RFB and ANVISA are addressed to UPS , we have an exclusive team to serve you; 
  • The export limit will be US$ 10,000, with or without exchange coverage. A proof of export will be provided for exporters who need to "complete the exchange" of the export, when requested; 
  • Temporary export clearance will be allowed up to US$ 2,000. In order for your company to benefit from this regime (temporary export) it is necessary to notify UPS beforehand, both at the exit, and especially at the entrance of the merchandise, so that we can complete the process; 
  • Special taxation on baggage (Special Taxation on Baggage) will be allowed, the prior information to UPS will be paramount so that we can apply the correct taxation; 
  • Importers may indicate their intention not to use the simplified taxation regime (60% rate), provided that they communicate to UPS up to the time of posting of the consignment abroad; 
  • Alcoholic beverages, tobacco products and tobacconists cannot be released under the simplified taxation regime; 
  • Exemptions of samples are allowed, provided that they are mutilated so that they are unusable and that this information appears in the evidential documents of dispatch (AWB, INVOICE, PACKING LIST); 
  • The import of goods for commercial purposes has been permitted, provided they do not require LI, and the total value of the operations does not exceed US$ 100,000 in the calendar year, that is, your company may be an importer for commercial purposes via small package, provided that the operations does not exceed this amount within the year. The exchange can be completed with the DIR. Whenever necessary, ask the DIR of your import to our customer service. Verification documents for dispatch (AWB, INVOICE, PACKING LIST) must indicate that the import is a "commercial destination: resale or industrialization operation; 
  • UPS may perform customs clearance based on a Single Export Declaration (DU-E) for shipments over US$ 10,000, this is because UPS is certified in the AEO-S program, being the only express delivery company authorized in the three functions: carrier, warehouse and loading agent. See our service for more details of this service; 
  • If your order is uncharacterized of the express mode, you can use the courier air waybill to instruct the DI, it will not be necessary to issue the document called "original 2";
  • Packages destined to individuals with evidences of destiny to the juridical person and subject to registration in the courier modality, can have their dispatch in the name of the legal entity, provided the CNPJ is informed of the addressee, demonstrates bond with the legal entity and presents manifestation of the legal entity;
  • Import taxes and penalties will be collected in UPS's name and CNPJ. Importers will receive a "proof of cash transfer" for payment confirmation purposes to UPS, which may be issued directly from UPS's website;

The new regulatory instruction provides other benefits, however, there will be a need for an upgrade in our current rating. UPS already meets the requirements established by the new instruction, and will formalize the request from the validity of the rule.

If this upgrade is granted, UPS will be able to:

  • Register DSI on Siscomex Import for consignment containing goods whose total value does not exceed US$ 3,000.00, to which RTS must be applied (with an import tax of 60% and ICMS according to the state, for special licensees); 
  • Register Import Declaration (DI), specific to door-to-door customs dispatch, direct to Siscomex Import, whose recipient is a legal entity with establishment in the country and that must be submitted to the common import regime. 
  • Observing the specific legislation applicable to each case, the customs import declarations corresponding to the dispatch will be registered for:
    1. consumption
    2. admission to customs warehouse
  • temporary admission
  1. consumption and temporary admission

 If you would like more information or have questions, please contact your Account Executive or contact our UPS Customer Service Center at 11-5694-6600 (Great São Paulo) or 0800-770-9035 (Other Locations).