New import rules via courier allow import for resale.


One of the most questioned situations regarding the application of the Express Shipping mode was the impossibility of importing goods destined for resale or for use in the processes of industrialization of products by the importer.

The publication that provides on the tax treatment and customs control procedures applicable to international shipments, brought, among others, the possibility of importing products for resale as well as for use in the industrialization processes.

"It should be noted that imports for resale continue to impede the operations of individuals and are only allowed to legal entities."
It should be noted that the importation of goods destined for resale or to be submitted to the industrialization operation will be allowed provided that:


  • The goods do not need a Simplified Import Licensing (LSI), according to General Administrative Treatment - TSP Research Group, available on the Siscomex Internet Portal.


  • The total value of the transactions does not exceed US $ 100,000.00 (one hundred thousand United States dollars) in the calendar year, that is, from January 1 to December 31.

The legal entity must follow the instructions of the customer service of the courier company or of VEXTRA on the identification of the commercial destination of the international shipment, thus understood as that which contains goods destined for resale or to be submitted to the industrialization operation.

The courier company or VEXTRA must mark in the proper field of the DIR the condition of commercial destination of the consignment containing goods destined for resale or to be submitted to the industrialization operation.

It is also worth mentioning the possibility of being authorized to operate the customs clearance of express consignments, in the special modality, the company certified by the Brazilian Program of Operator Economic Authorized (OEA Program), as carrier and custodian of goods under customs control , in the OEA Safety modality, which meet the requirements established in the mentioned norm, in addition to other significant changes to be observed more closely and subject to new comments.





"A revolutionary change in the Import process."
The DUIMP is an electronic document that contains information of a customs, administrative, commercial, financial, tax, and logistic nature, which characterize the operation of export of the goods protected by it and define the framework of this operation.

DUIMP serves as the basis for the export customs clearance, replacing the current Import Registry (IR), Import Declaration (DI) in its web versions and in the Large Porte and Simplified Import Declaration (DSI).
The DUIMP system was integrated into the Single Foreign Trade Portal, which included several tools on a single platform, which established the Single Import Declaration. The customs and administrative controls of an export made through the DUIMP are carried out through specialized modules of the Siscomex Portal.