Introduction
Courier (Informal) Entry Clearance
What can be imported by Courier (Informal) mode
Documentation required
Customs process
Taxes and fees
Operational ow
Formal Import to Brazil Entry Clearance
What can be imported by Formal Import to Brazil mode
Documentation required
Customs process
Taxes and fees
DHL Customs Services
Documentation
WayBill
Commercial Invoice
Packing List
Online Solutions
DHL Import Online Express
DHL ProView
Check List
Prohibited/Restricted Items
Incoterms
Quick Guide
INDEX
2
In Brazil, import rules and regulations aren’t always
easy to navigate. For example, all commercial
shipments (those intended for resale), regardless
of value, must be imported as formal shipments.
This is contrary to many other countries where the
declared value, quantity and in some cases the
weight determine whether the shipment is courier
(informal) entry or formal import entry.
Therefore, having prior knowledge of the import
process is key to ensuring that the shipment gets

All shipments arriving in Brazil are thoroughly
inspected by the Federal Customs Service, so the
shipment mode you choose will directly impact
clearance time. With DHL Express, you can import
your shipments via courier (informal) or formal
modes. DHL will happily advise you on the best
mode for your shipment.
Note: All formal imports are serviced by the Formal Import to Brazil solution.
Need to choose
the right import mode
for your shipment?
We’re here to help.
Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
3
» Import clearance for shipments with a CIP/CIF value up
to US$3,000³ — not for resale:



Documentation required
» 
Important:


» Commercial Invoice or Pro Forma
Customs process
» 
can help with the entire Customs process
» 
Taxes and fees
» 
»         

» 
       

1 Will be dutiable.
2 A legal entity is allowed to make the foreign exchange closing to pay the exporter.
3 CIP/CIF = cost of goods + international freight + international insurance.
WHAT CAN BE IMPORTED VIA COURIER (INFORMAL) ENTRY
1,2
Did you know that in Brazil, you are able to utilize the courier (informal) entry clearance mode for personal
shipments? See details below:
Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
4
Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
Here is a quick guide to
understanding the steps involved
in importing via Courier mode:
IMPORTANT: It is necessary to
have at hand the valid Tax ID
number (CNPJ) of the importer.
1
NOTE: Brazilian Customs does not accept
DHL Express’s Tax ID number (CNPJ) in
the WayBill.
OPERATIONAL FLOW
1
4
2
3

out all required Commercial Invoice
information.
After all taxes are assessed, shipment

Sender contacts DHL Express to
schedule a pickup.
Shipment is loaded and bound
for importation into Brazil via
Courier mode.
5
» Materials for resale or with foreign exchange cover,
regardless of declared value;
» Shipping for any purpose that has a greater value than
US$ 3000
1
;
» Donations (only for organizations registered with the
government);
» Materials that require an import license, such as alcoholic
beverages and tobacco;
» Unaccompanied luggage
2
.
The complete list is on Siscomex in the Mercosur Common
Nomenclature (NCM).
Documentation required
3
» WayBill must have the consignee’s CNPJ*/TAX ID;
» Commercial invoice and packing list: original copy signed
in blue ink;
» Prior import license: should be approved before the date of

This license is only necessary if required by the NCM;
» Valid CNPJ/TAX ID: the document must be duly registered
by Federal Customs Service.
Duties and taxes
»
Some states in Brazil offer tax incentives in accordance
with the nature of the company;
» 
» ICMS: average of 18%;
» IPI (manufactured products): based on the goods’ tax

» COFINS;
» PIS;
» Storage rate (By Infraero);
» SISCOMEX rate (will be collected by Customs for each
record of Import Declaration).
Customs services
»
Formal clearance service.
1 CIP/CIF = cost of goods + international freight + international insurance.
2 The luggage will be cleared by the importer at the Airport (entry by Guarulhos airport or
Viracopos airport) being delivered later in any part of Brazil, after the customs clearance.
3 Fines may be applied by the Federal Customs Service for noncompliant documents.
* CNPJ - Cadastro Nacional da Pessoa Juridica (Brazil corporate TAX ID)
WHAT CAN BE IMPORTED VIA FORMAL IMPORT TO BRAZIL?
              


Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
6
Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide

companies and commercial establishments importing to
Brazil, such as the tax exemption and tax credit for the
ICMS (State tax).
In order for the importer (legal entity) to take advantage
           
      
company will be required to pay taxes applied in the State
of São Paulo.
A new express service is performed directly* from the
country of origin to the airports of Manaus, Belo Horizonte,
Porto Alegre, Curitiba, Rio de Janeiro and São Paulo, and
after the arrival of the clearance. Give the documentation to
your reliable broker or hire DHL as your broker.

destination without passing through São Paulo.

»

(see available targets on map below);
»
 — all you need is a dedicated Import account
and the required documentation;
»
Global Network — serving 220 countries;
»
 — table in Reais (R$) by 0.5 kg to 0.5 kg and
no minimum fee.
FORMAL IMPORT TO BRAZIL MODE IS EXCLUSIVE TO THE CITIES OF MANAUS, BELO HORIZONTE,
PORTO ALEGRE, CURITIBA, RIO DE JANEIRO AND SÃO PAULO
* For some destinations the shipment may be transferred rather than being sent directly. Consult your sales
representative to learn more about using this service.
7

» Advisory services for documentation;
» Guarantee of compliance with laws;
» Clearance for formal shipments;
» 
» Extensive delivery network, covering the entire country;
» Complete information throughout all stages of the customs
process;
» Portfolio of optional products to meet the diverse needs of
your company.

» Shortest time between shipment arrival and its clearance
through Customs. DHL’s unique clearance-in-the-air
technology allows us to initiate the clearance process with
Customs before the shipment arrives in Brazil;
» DHL has an experienced team of in-house Customs

Brazilian Customs authorities;
» DHL Express maintains strong, professional relationships
with the Brazilian Customs authority. This ensures that
your shipments are cleared with minimal delays.
Additional information can be found at www.dhl.com



Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
8
Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
Applies to Formal Import to Brazil and Courier Mode
The WayBill is the contract of transport issued by the company carrier

transportation as well as the obligation of delivery of goods to the legal
recipient at the preset destination.

» Complete all sender and recipient data in full;
»     


» Declare the value of the goods in the country as “Declared Value”;
» If the importer is responsible for shipping, must have the account
number on WB;
» For all import shipments, DHL Express automatically insures the
shipment, If you aren’t interested in insuring your shipment, please
contact your Sales Executive.

(Check Online Solutions). These tools are easy-to-use, help avoid
errors, and save time.
* DHL Express does not validate the FORMAL IMPORT information on the Commercial Invoice, only on the WayBill.
WAYBILL (WB)
9
Applies to Formal Import to Brazil and Courier Mode
         
ownership of goods to a buyer. All shipments that are dutiable
in the country of destination must be accompanied by a
commercial invoice or Pro Forma.
All commercial invoices must meet the following information
prerequisites:
» Tax ID for impor ter;
» Full description and Harmonized System Code (HS);

the Mercosur Common Nomenclature number (NCM).
» Merchandise unit cost, quantity and currency;
» Applicable INCOTERM used (DDP/DDU/EXW);
» Must have the exporter logotype.
 DHL Express does not produce Commercial
Invoices.
Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
COMMERCIAL INVOICE OR PRO FORMA
10
Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
The Packing List contains an itemized and detailed list of goods. It is
intended to complement the Commercial invoice and assist Customs in the
identification and monitoring of goods.
» 
» Describe all the shipments, including separate entries detailing exactly
what’s in each box and the weight of each;
» The document is indispensable for consignments sent as Formal
Import to Brazil.
PACKING LIST
Packing List
Date: 16/05/2014
Invoice #: 010/09
Customer ID:
To:
Salesperson Job Shipping
Method
Shipping
Terr
Delivery
Date
Payment
Terms
Due Date
DHL
6717953071
Quantity Description Package N.W (kg) G.W (Kg) Measurement Serial
20 Cover Cartons 0.190 0.268 26.5 x 20 x 18
CBM
1546972
20 Cover Cartons 0.190 0.268 26.5 x 20 x 18
CBM
1546973
TOTAL 1 Cartons 0.380 0.535 26.5 x 20 x 18
CBM
Box 01
Net Weight: 0.380
11


Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
Online Shipping is the ideal solution for
preparing export shipments. It allows you to
create waybills, schedule pickups, store data
in submissions, track shipping in real time,
and more — all from your computer.
Click here to learn more about Online
Shipping and MyDHL.
With DHL ProView, you can have real time
visibility of your shipments and then you, or


collected or delivered. The application allows
users to track shipments by account number
or delivery status, in real time, and keeps you
and your clients constantly updated.
Click here to view the DHL ProView User’s
Guide.
DHL WEB SHIPPING
DHL PROVIEW
12
» Do you have consignee’s Tax ID number?
» Do you have the right commodity HS code?
» Does the shipment require Formal entry process? (see
reference table);
» Include “FORMAL IMPORT” in the “Goods Description”

» Is the value and currency declared marked correctly?
To expedite the process, it is recommended to use values
expressed in USD;
Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
IMPORT
LEGAL ENTITY
NOT
ALLOWED
COURIER
MODE
FORMAL IMPORT MODE
BOOKS, NEWSPAPERS AND
MAGAZINES
DOCUMENTS
PURCHASES UP TO US $3000 WITH
COMMERCIAL DISPOSAL
PUCHASES/GIFTS BELOW US $3000
(NO COMMERCIAL DISPOSAL)
UNACCOMPANIED BAGGAGE
SAMPLES (BELOW TO US $3000)
PRODUCT FOR RESALE (ANY VALUE)
DONATIONS
PRODUCT THAT REQUIRES IMPORT
LICENSE
USED PRODUCT
ALCOHOLIC BEVERAGES AND
TOBACCO
MONEY
13
Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide


PROHIBITED RESTRICTED (Consult DHL before)
Animals Antiques
and art works
Cash, debit
card,
checks and
vouchers
Narcotics
(Illegal drugs)
Pirated or

products
Firearms
(or any part
of) and
ammunition
Ivory Precious
material
and jewelry
Gambling-
related
paraphernalia
Pornography Human parts,
including
ashes
Personal
correspondence
and postal
envelopes
Asbestos Dangerous
or fuel
materials
Medical
samples
Goods
used or
reconditioned
Any property is prohibited by law, by international regulation or by any Government or national State where you go or have to pass through to get to its destination.
Batteries
Semi-
precious
material
COURIER MODE
Plants and
derivatives
Terms, limits and conditions established by IRS Bulletin No. 1,073, October 1, 2010, regulating the customs clearance of impor t
and export consignments transported by business express, international express transport.
Alcoholic
beverages
Tobacco
14
Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
FORMAL IMPORT TO BRAZIL
PROHIBITED RESTRICTED (Consult DHL before)
Animals Antiques
and art works
Cash, debit
card,
checks and
vouchers
Narcotics
(Illegal drugs)
Pirated or

products
Firearms
(or any part
of) and
ammunition
Ivory Precious
material
and jewelry
Gambling-
related
paraphernalia
Pornography Human parts,
including
ashes
Personal
correspondence
and postal
envelopes
Asbestos Dangerous
or fuel
materials
Medical
samples
Used or
reconditioned
goods
Batteries Plants and
derivatives
Alcoholic
beverages
Tobacco
Products of
vegetable
origin
Semi-
precious
material
Any property is prohibited by law, by international regulation or by any Government or national State where you go or have to pass through to get to its destination.
Terms, limits and conditions established by IRS Bulletin No. 1,073, October 1, 2010, regulating the customs clearance of impor t
and export consignments transported by business express, international express transport.
15
By offering Door-To-Door Express service, DHL Express
operates with only three Incoterms. Here are some situational
examples that determine whether the place of origin/seller
or the destination/buyer pays all transport costs:
»  — All the costs are paid at the destination
by the buyer.
» 
— All transport costs are paid by the origin/seller. Taxes
and duties are paid by the destination/buyer.
»     — All transport charges,
taxes, and duties are paid by the origin/seller. This service
is only available for imports by a courier.


Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
COSTS EXW FCA FAS FOB CFR CIF CPT CIP DAT DAP DDP
PACKAGING AND MARKING
LOADING
DOMESTIC TRANSPORT (EXPORTER’S COUNTRY)
DOMESTIC TRANSPORT AT DESTINATION
UNLOADING AT DESTINATION
TRANSFER OF RISKS
(FROM SELLER TO BUYER)
AT THE PLACE
DESIGNATED AT
ORIGIN
UPON DELIVERY
TO THE
TRANSPORTER
NAMED BY THE
BUYER
ALONGSIDE
SHIP, ON THE
QUAY AT
THE PORT OF
SHIPMENT
ON THE QUAY
AT THE PORT
OF DESTINATION
DDP (DELIVERED DUTY PAID) –
AVAILABLE ONLY FOR COURIER
SHIPMENTS. TRANSPORT FEES
AND TAXES BORNE BY THE
CONSIGNOR.
UPON CROSSING THE SHIP’S RAILS AT THE
PORT OF SHIPMENT
UPON DELIVERY TO THE
SUPPLIER CONTRATED BY
THE SELLER
EXPORT CUSTOMS CLEARANCE (DEPARTURE)
IMPORT CUSTOMS CLEARANCE (ARRIVAL)
TRANSPORT AT TERMINAL (DEPARTURE)
TRANSPORT AT TERMINAL (ARRIVAL)
PRINCIPAL TRAVEL INSURANCE
PRINCIPAL TRAVEL TRANSPORT
SELLER BUYER
o
o
o
o
o
OPTIONAL
o
o
o
o
o
SELLER / BUYER
Incoterms/2010
16
» Import clearance for shipments with a
CIP/CIF up to US$3,000
1
– not for resale
2



1 CIP/CIF = cost of goods + international freight + international insurance
2 Does not include items for personal use or unaccompanied luggage
» Items for personal use
» Unaccompanied luggage
»
Materials for resale or with foreign exchange
cover, regardless of declared value
» Items with declared customs value over
US$3,000
» Donations (only for organizations registered
with the government)
»
Materials that require an import license, such
as alcoholic beverages and tobacco
» Import duty: 60% of the shipment’s value
» ICMS tax: (a state value-added tax on
services and circulation of goods) average
of 18%
» Import duty: based on the goods’ tax

» ICMS: average of 18%
» IPI (manufactured products): based on the

» COFINS: 7.65% of the declared value
» PIS: 1.65% of the declared value
» EXW (Ex Works) — All costs are paid by
the destination/buyer.
» DAP/DDU (Delivered At Place/Delivered
Duty Unpaid) — All transport costs are paid
by the origin/seller. Taxes and duties are
paid by the destination/buyer.
» DDP (Delivered Duty Paid) — All transport
charges, taxes, and duties are paid by the
origin/seller. This service is only available
for imports by a courier.
» EXW (Ex Works) — All costs are paid by
the destination/buyer.
» DAP/DDU (Delivered At Place/Delivered
Duty Unpaid) — All transport costs are paid
by the origin/seller. Taxes and duties are
paid by the destination/buyer.
» WayBill (must have the consignee’s CNPJ/
TAX ID)
» Commercial Invoice
3 Other documents may be required
» WayBill must have the consignee’s CNPJ/
TAX ID
» Commercial Invoice and packing list:
original copy signed in blue ink
» Prior import license: should be approved
before the date of shipment to the

»
Valid CPF/CNPJ TAX ID: the document
must be duly registered by Federal Customs
Service
» Main requirement: importer registration with
the Federal Customs Service (RADAR)
» Formal clearance service
» Bonded storage
» It is not necessary to hire a customs broker
as DHL Express will handle the customs
clearance
» DHL Express provides customs clearance
services to conduct the process
DHL IMPORT EXPRESS ONLINE enables communication between importers and exporters,
wherever you are, directly through the Internet. With DHL Import Express Online you can:
DHL Web Shipping helps you prepare and manage express international and domestic
shipments—all directly from the Internet. With DHL Web Shipping you can:
» Complete waybills electronically, securely,
and easily
» Control shipments electronically
» Gain full visibility of your shipments
» Schedule pickups and organize imports
» 
» Print labels
» Schedule pickups
» Store contact details
» Track your shipments
INFORMAL ENTRY FORMAL ENTRY INFORMAL ENTRY FORMAL ENTRY
What can be imported Taxes and Fees
Incoterms
Documents Required
3
Customs Services
Customs Clearance
Online Solutions
Introduction
Courier (Informal)
Entry Clearance
Formal Import
to Brazil Entry
Clearance
DHL Customs
Services
Documentation
Online Solutions
Check List
Prohibited/
Restricted Items
Incoterms
Quick Guide
17
www.dhl.com.br
Call DHL Express
São Paulo: +55 11 3618 3200
Other locations: 0800 771 3451