• CONSTITUTION OF THE FEDERATIVE REPUBLIC OF BRAZIL, 1988 ​

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• DECREE No. 6.759, OF FEBRUARY 5, 2009 - Customs Regulation

Regulates the administration of customs activities, and the inspection, control and taxation of foreign trade operations.

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• IN RFB No. 1603, OF 15 OF  DECEMBER 2015

Establishes procedures for enabling importers, exporters and shipping companies of the Manaus Free Trade Zone to operate in the Integrated Foreign Trade System (Siscomex) and for the accreditation of their representatives to carry out activities related to customs clearance.

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• SECEX ORDINANCE No. 23, OF  JULY 14,  2011

Provides for the administrative treatment of imports and exports and the special drawback regime.

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IMPORT

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• DECREE-LAW No. 37, OF NOVEMBER 18, 1966

Provides for the import tax, reorganizes customs services and makes other arrangements.

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• IN SRF No. 680, OF OCTOBER 2,  2006

Disciplines import customs clearance.

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• IN SRF No. 225, OF OCTOBER 18,  2002

It establishes requirements and conditions for the performance of an importing legal entity in operations carried out on behalf of third parties.

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• IN SRF No. 634, OF MARCH 24,  2006

It establishes requirements and conditions for the performance of an importing legal entity in operations carried out for resale to a predetermined orderer.

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EXPORT

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• IN RFB No. 1702, DE  MARCH 21,  2017

Disciplines export customs clearance processed through a Single Export Declaration (DU-E).

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• SECEX ORDINANCE No. 14, OF  MARCH 22,  2017

Provides for export operations processed through the Single Export Declaration (DU-E).

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• SECEX ORDINANCE No. 52, OF  DECEMBER 27, 2017

Provides for the administrative treatment of exports carried out through the Single Foreign Trade Portal of the Integrated Foreign Trade System-SISCOMEX.  

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SPECIAL CUSTOMS REGIMES

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• IN RFB No. 1600, OF DECEMBER 14,  2015

Provides for the application of special customs regimes for temporary admission and temporary export.

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• IN SRF No. 248, OF 25 OF  NOVEMBER  2002

Provides for the application of the customs transit regime.

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• IN SRF No. 241, DE  6 OF  NOVEMBER 2002

Provides for the special customs warehousing regime for import and export.

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