Sao Paulo | Rio de Janeiro | Brasília | Curitiba | Porto Alegre | Recife | Belo Horizonte
                                ...
(i)   
  (i)            IMMIGR
                 IMMIGRATION

Law n. 6815 of 19 A
L      6815, f     August 1980 D
        ...
(i.1)    TEMPORARY VISA
(i.1)    TEMPORARY VISA
                BUSINESS VISA



Purpose: Business trips to Brazil
Applica...
(i.1)    TEMPORARY VISA
(i.1)    TEMPORARY VISA
              FOREIGN EMPLOYEE UNDER LABOUR AGREEMENT


Purpose: Work in B...
(i.2)    PERMANENT VISA
(i.2)    PERMANENT VISA
              FOREIGN INVESTOR


Resolution n. 84, of 10 February 2000 (Mi...
(i.2)    PERMANENT VISA
(i.2)    PERMANENT VISA
               ADMINISTRATORS, MANAGERS AND DIRECTORS


Resolution n. 74, ...
(ii)   
 (ii)          IMPORTATION OF GOODS
               IMPORTATION OF GOODS

Decree n. 4543 of 26 D
D         4543, f ...
(ii.1)    IMPORTATION PROCEDURE
 (ii.1) IMPORTATION PROCEDURE
               DIVISION

The importation procedure i di id d...
(ii.1)    IMPORTATION PROCEDURE
 (ii.1) IMPORTATION PROCEDURE
               IMPORTATION LICENSING

There are 3 h th i reg...
(ii.1)    IMPORTATION PROCEDURE
 (ii.1) IMPORTATION PROCEDURE
             IMPORTATION CLEARING




The importation cleari...
(ii.2)    DOCUMENTS AND LICENSES
 (ii 2) DOCUMENTS AND LICENSES
A. LICENSE OF IMPORTATION (LI): electronic form filled in ...
(ii.3)    SPECIAL CUSTOMS REGIMES
 (ii.3) SPECIAL CUSTOMS REGIMES


A.    DONATIONS: goods that are donated from abroad ne...
(ii.4)    HELICOPTER IMPORTATION
 (ii.4) HELICOPTER IMPORTATION


Law n. 7565, of 19 December 1986 and Decree n. 94711, of...
THANK YOU !

MARIANNE MENDES WEBBER
MARIANNE MENDES WEBBER

      +55 (11) 5188.8090
          ( )
MRN@NORONHAADVOGADOS.CO...
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Immigration and Importation of Goods to Brazil

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Presentation prepared for the students of the University of Victoria (Canadá). São Paulo, 14 April 2010.

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Immigration and Importation of Goods to Brazil

  1. 1. Sao Paulo | Rio de Janeiro | Brasília | Curitiba | Porto Alegre | Recife | Belo Horizonte Horizont London | Lisbon | Shanghai | Beijing | Miami | Buenos Aires IMMIGRATION AND IMPORTATION OF GOODS TO BRAZIL Presentation prepared for UNIVERSITY OF VICTORIA p p Marianne Mendes Webber Director – M&A Department São Paulo– April 14, 2010.
  2. 2. (i)    (i) IMMIGR IMMIGRATION Law n. 6815 of 19 A L 6815, f August 1980 D t 1980, Decree n. 86715 of 10 D 86715, f December 1981 and b d Resolutions Ministry of Foreign Affairs and Ministry of Labour and Employment (i.1) TEMPORARY VISA Business Visa Foreign Employee under Labour Agreement (i.2) (i 2) PERMANENT VISA Foreign Investors Administrators, Administrators Managers and Directors
  3. 3. (i.1)    TEMPORARY VISA (i.1) TEMPORARY VISA BUSINESS VISA Purpose: Business trips to Brazil Application: Brazilian Consulate of residence Required documents: application form, passport, photograph, proof of earnings and invitation letter (purpose of trip itinerary business contacts dates of arrival trip, itinerary, contacts, and departure, financial responsibility) Stay: 90 days Extension: Polícia Federal (Brasil)
  4. 4. (i.1)    TEMPORARY VISA (i.1) TEMPORARY VISA FOREIGN EMPLOYEE UNDER LABOUR AGREEMENT Purpose: Work in Brazil under labour agreement (Brazilian company) Application (Work Permit): Ministry of Labour and Employment (Brazil) Application (Visa): Brazilian Consulate of residence Requirements: need of manpower for such activities in Brazil, proof of professional qualification and experience of applicant Stay: During the term of Labour Agreement (limitation – 2 years) Extension: one extension (2 years) E t i t i ) Ratio: two Brazilian employees for each foreign (within Brazilian company)
  5. 5. (i.2)    PERMANENT VISA (i.2) PERMANENT VISA FOREIGN INVESTOR Resolution n. 84, of 10 February 2000 (Ministry of Labour and Employment) Purpose: obtain residency permit – invest in Brazilian company Application (Residency Permit): Ministry of Labour and Employment (Brazil) Application (Visa): Brazilian Consulate of residence Requirements: minimum foreign investment of R$ 150,000.00 or, if under this amount, proof of social importance (detailed investment project) Stay: Without limitation, d i th period which th i St With t li it ti during the i d hi h the investment i k t i B il t t is kept in Brazil Foreign Identity Card: issued with validity term, but renewable
  6. 6. (i.2)    PERMANENT VISA (i.2) PERMANENT VISA ADMINISTRATORS, MANAGERS AND DIRECTORS Resolution n. 74, of 9 February 2007 (Ministry of Labour and Employment) Purpose: obtain residency permit – manage Brazilian company Application (Residency Permit): Ministry of Labour and Employment (Brazil) Application (Visa): Brazilian Consulate of residence Requirements: minimum foreign investment of (a) US$ 200,000.00; or (b) US$ 50,000.00 plus the promise of generating at least 10 new jobs for Brazilians in a two year period period. Stay: Without limitation, during the period which the investment is kept in Brazil Foreign Identity Card: issued with validity term, but renewable g y y
  7. 7. (ii)    (ii) IMPORTATION OF GOODS IMPORTATION OF GOODS Decree n. 4543 of 26 D D 4543, f December 2002 and regulation i b d l ti issued b th I t d by the International ti l Commerce Agency (SECEX), Ministry of Finance, Federal Tax Authority etc. (ii.1) IMPORTATION PROCEDURE (ii.2) DOCUMENTS AND LICENSES (ii.3) (ii 3) SPECIAL CUSTOMS REGIMES (ii.4) (ii 4) HELICOPTER IMPORTATION
  8. 8. (ii.1)    IMPORTATION PROCEDURE (ii.1) IMPORTATION PROCEDURE DIVISION The importation procedure i di id d i t 3 sub‐procedures: Th i t ti d is divided into b d A. A ADMINISTRATIVE PROCEDURE: All procedures necessary to import goods to Brazil, established according to the transaction and the goods. The International Commerce Agency (SECEX) is the competent entity to manage such procedures, including the issuance of importation licenses licenses. B. FOREIGN EXCHANGE PROCEDURE: transference of Brazilian currency abroad in order to provide for the payment. The Brazilian Central Bank (BACEN) is the entity responsible for handling the foreign exchange agreements. C. TAX PROCEDURE: includes the customs clearance, through the payment of the correspondent taxes and is finalised by the admittance of the goods into Brazil taxes, Brazil.
  9. 9. (ii.1)    IMPORTATION PROCEDURE (ii.1) IMPORTATION PROCEDURE IMPORTATION LICENSING There are 3 h th i regarding i Th hypothesis di importation li t ti licensing: i A. A IMPORTATIONS EXCUSED FROM LICENSING: as a rule importations to Brazil rule, are excused from licensing, but importers need to register in SISCOMEX (International Commerce System). B. AUTOMATIC IMPORTATION LICENSING: license granted within 10 days from registry (e.g. drawback regime). C. NON AUTOMATIC NON‐AUTOMATIC IMPORTATION LICENSING: license granted within 60 days from registry (e.g. regime for importing from Zona Franca de Manaus and used goods). (B and C) Importer must register on SISCOMEX and register the transaction before the goods are shipped from abroad. Licenses are valid for 90 days. g pp y
  10. 10. (ii.1)    IMPORTATION PROCEDURE (ii.1) IMPORTATION PROCEDURE IMPORTATION CLEARING The importation clearing is the procedure through which the Federal Tax Authority analyzes all data provided by the importer related to the transaction against the applicable regulations and relevant documentation. All goods imported under the definitive importation regime must be subject to this procedure.
  11. 11. (ii.2)    DOCUMENTS AND LICENSES (ii 2) DOCUMENTS AND LICENSES A. LICENSE OF IMPORTATION (LI): electronic form filled in by importer through  A LICENSE OF IMPORTATION (LI): electronic form filled in by importer through SISCOMEX. In some cases the LI must be granted before the goods are shipped  abroad. The LI is necessary for the entering into the currency exchange  g p g agreement and on the procedure of clearance of goods. B. DECLARATION OF IMPORTATION (DI): electronic form filled by importer through  p g y SISCOMEX for the procedure of clearance of goods. The DI is necessary for all  importations and contains all commercial, foreign exchange currency and tax  information related to the transaction. C. PROOF OF IMPORTATION (PI): electronic document that definitely proves the  nationalization of the goods, issued by the Federal Tax Authority after the  corresponding taxes are paid.
  12. 12. (ii.3)    SPECIAL CUSTOMS REGIMES (ii.3) SPECIAL CUSTOMS REGIMES A. DONATIONS: goods that are donated from abroad need to have their importation previously approved by the International Commerce Department (DECEX). Such approval is given through the issuance of the LI. B. TEMPORARY ADMISSION: importation of goods for a determined period of time (maximum of 5 years). Payment of taxes are suspended under this regime. Afterwards the goods must be returned to the foreign country Goods may not be country. altered whilst in Brazil. Importation must be previously approved by DECEX.
  13. 13. (ii.4)    HELICOPTER IMPORTATION (ii.4) HELICOPTER IMPORTATION Law n. 7565, of 19 December 1986 and Decree n. 94711, of 31 July 1987: importation of aircrafts and its components must be previously approved by COTAC (Civil Transportation through Air Commission). Decree‐Law n. 37, 18 November 1966: Import Duty (ID): Brazilian companies are exempted from paying the ID for aircrafts to be used on civil transportation.
  14. 14. THANK YOU ! MARIANNE MENDES WEBBER MARIANNE MENDES WEBBER +55 (11) 5188.8090 ( ) MRN@NORONHAADVOGADOS.COM.BR www.noronhaadvogados.com.br

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