Exportation Importation Customs Transit: What It Is and How It Works

When it comes to the movement of goods between countries, whether for import or export, we often encounter a series of bureaucratic procedures and additional costs. However, there is a special regime designed to simplify and expedite these movements, known as customs transit.

This is a more economical and less complex system than traditional international transportation methods. However, the fact is that not all freight companies can use this resource. Only those that receive authorization from the Federal Revenue Service are allowed to operate under customs transit.

Are you interested in this topic? Take the opportunity to check out our complete guide on how this regime works, its advantages, the role of Siscomex in customs transit, and much more. Enjoy reading!

What is Customs Transit?

According to Article 315 of the Customs Regulation (Decree No. 6.759), customs transit is a special regime that allows the transport of goods through the customs territory with the suspension of taxes.

This system covers the movement of goods from the point of origin to the destination point. It begins when the goods are released for transit by the origin unit and ends when the destination unit completes the customs transit process.

It is typically used for transporting goods that arrive at seaports and need to be taken to dry ports inland. The regime also applies to foreign goods passing through national territory without the intention of being sold in the country.

In addition to the aforementioned regulation, Normative Instruction SRF No. 248/02 is the main rule regulating the procedures for properly executing customs transit.

How Does Customs Transit Work?

As we mentioned, customs transit begins when goods are released for transit by the origin unit and ends when the destination unit completes the customs transit process.

Customs legislation emphasizes the collection of taxes at the time of importation. However, during the circulation in the national territory, taxes are suspended and only collected at the destination within the customs territory.

There are five types of customs transit within the regime. Check out the characteristics of each below.

• Customs Transit for Entry
  This type involves the transportation of goods from abroad, from the point of discharge in the customs territory to where the next customs clearance will occur.
• Customs Transit for Passage
  This transit involves the transportation of goods through the customs territory, coming from abroad and destined for another foreign country. An example would be the transit of foreign products through Brazil to a final destination in another country, with no intention of conducting business operations in the national territory.
• National Customs Transit
  In this mode, goods subject to customs control are moved from one customs facility to another within the national territory in a single operation. This can happen when goods need to be transferred from one customs warehouse to another, both located in Brazil.
• International Customs Transit
  Here, goods controlled by customs are transported from one customs facility to another during a single operation, crossing one or more international borders. This type of customs transit occurs according to bilateral or multilateral agreements between countries.
• Scheduled Transit
  This model refers to the transportation of different goods on the same vehicle, each covered by customs transit declarations with distinct origins or destinations. For example, a truck transports products with customs transit declarations for various final destinations on the same trip.

What Are Primary and Secondary Zones in Customs Transit?

Primary and secondary zones are areas determined by the country’s customs legislation for the control and supervision of goods entering, exiting, or transiting through the customs territory.

It is important to understand how these zones work in the context of customs transit, as they define the areas where control procedures, verification, and release of goods crossing the borders take place.

The primary zone is the area defined by seaports, airports, land border posts, or any location authorized by the customs authority for the clearance of goods entering or exiting the country.

In this area, goods have just arrived from abroad or are about to depart for other countries. This is where the initial customs control procedures, such as physical inspections, document verification, and tax payment, take place.

On the other hand, the secondary zone is an extension of the primary zone, where goods that have already passed the initial clearance can be transported and temporarily stored for verification, distribution, or other processes.

This area may include dry ports, bonded warehouses, cargo terminals, among other locations authorized by the Federal Revenue Service.

In the special customs transit regime, it is possible to transport goods directly to a bonded warehouse in the secondary zone. At this location, the cargo can undergo the nationalization process and temporary storage at lower costs.

Goods can be moved to secondary zone locations for temporary storage, redistribution, or other purposes, remaining under customs control until the transit is completed.

What Are the Requirements to Be Eligible for Customs Transit?

The customs transit regime is essential for the movement of goods that have not yet gone through the nationalization process, and the entire procedure is carried out with the Federal Revenue Service. To use the system correctly, certain prerequisites must be met.

• Authorized Customs Facility of Origin
  In the case of entry customs transit, it is essential that the goods are originally in a customs facility authorized by the Federal Revenue Service. These facilities are specifically designated for the control and storage of goods in customs transit.
• Transporter Authorized by the Revenue
  The transport of goods during customs transit must be carried out by a certified transporter authorized by the Federal Revenue Service. This requirement can be challenging, as the number of companies meeting this certification may be limited.
• Customs Facility at Destination
  Just like the origin location, the destination of the cargo must also be a customs facility, such as a secondary zone. These locations are authorized to receive and conduct customs operations, ensuring the control and security of goods in transit.
• Registration of the DTA (Customs Transit Declaration)
  It is necessary to register a Customs Transit Declaration (DTA) in the Integrated Foreign Trade System (Siscomex), an administrative tool of the Federal Revenue Service.

What Is the DTA?

The Customs Transit Declaration (DTA) is a mandatory document for the application of the customs transit regime in Brazil.

Issued by the Siscomex Transit portal of the Federal Revenue Service, the DTA allows the movement of goods between different points of the national territory without the need for clearance at the point of entry.

Upon arrival in the country, goods do not need to be cleared at the entry point. They can be transferred to another bonded terminal, where the release process will take place.

However, this operation is only feasible with the preparation of the DTA, which grants the benefit of transiting with the cargo between two points in the national territory without the obligation to pay certain taxes.

The DTA is classified into two main types: entry or passage DTA, and can also be common or special. In the common mode, goods can receive the issuance of a commercial invoice, a document proving the transaction of the products.

In the special category, whether entry or passage, goods do not require the issuance of a commercial invoice, as specified in Normative Instruction SRF No. 248, of 2002, which defines the conditions for this differentiated mode.

It is important to note that the use of the DTA is applicable only when the goods originate from abroad and are supported by international transport knowledge.

What Are the Key Factors for Using the DTA?

Some precautions are important to provide accurate information and thus request the Customs Transit Declaration promptly. Check out the next sections for guidelines on how to properly proceed when using the DTA.

Verification of Documents

Before registering the Customs Transit Declaration, it is crucial to provide copies of the original documents to the issuer of the declaration. This documentation may include commercial invoices, transport knowledge, packing lists, and any other relevant documents for the operation.

This allows the issuer of the DTA to have complete and accurate access to the necessary information to correctly complete the registration. Carefully verifying these documents will avoid errors in the declaration registration, such as discrepancies in values, weights, quantities, or codes of the destination customs facilities.

Review of Information

Before finalizing the DTA registration, review all the information entered in the document. It is recommended that this verification be conducted by a second employee from the company responsible for the registration.

During the review, it is important to ensure that all data is correct and matches exactly with the original documents provided. Any discrepancies or inconsistencies found should be corrected before the final registration of the DTA to avoid future issues during customs transit.

Transporter Requirements to Operate in the Special Regime

Ensure that the carrier responsible for transporting the goods is authorized by the Federal Revenue Service to operate under the customs transit regime. Additionally, they must provide customs guarantees, such as customs insurance, a legitimate guarantee, or a bank deposit in the Federal Revenue Service account in case of incidents.

What Are the Other Required Documents?

In addition to the DTA, other required documents include the Import Declaration (DI) and the Single Export Declaration (DU-E).

The Import Declaration is a registration presented to the Federal Revenue Service by the importer, containing details about all the goods entering the country. This document is necessary to report and formalize the entry of goods.

The Single Export Declaration is an electronic document that includes a wide range of information, from customs aspects to administrative, commercial, financial, tax, fiscal, and logistical data of the products to be exported.

Both the DTA, DI, and DU-E are mandatory documents in the customs transit process, as they provide the Federal Revenue Service with data for the control and registration of goods entering and leaving the national territory.

What Are the Advantages of the Customs Transit Regime?

Now that you understand how customs transit works and the essential documents for this special regime, it’s time to learn about the various advantages that facilitate and expedite the international commercial operations conducted by your company. Continue reading to find out.

Cost Reduction and Less Bureaucracy in Secondary Zones

Opting for customs transit offers financial and operational benefits. By taking the cargo to secondary zones, storage costs and bureaucratic processes are lower than at seaports and airports, which are primary zones. In primary zones, the large volume of daily cargo increases storage costs, brokers, and other fees, making them more expensive.

Suspension of Taxes During Transfer

During the transfer journey, no taxes are applied to the cargo until it reaches its final destination for clearance. This suspension of taxes along the route minimizes the impact on the importer or exporter’s cash flow, as there is no need to make immediate tax payments.

Proximity and Ease of Relations with the Federal Revenue Service

The special regime provides a closer relationship between the importer/exporter and the Federal Revenue Service inspector. This proximity facilitates the clearance procedures and allows for the quick resolution of possible document errors. This interaction with a federal representative contributes to a smoother and more efficient operation, speeding up the goods’ release processes.

We have reached the end of our guide on customs transit and hope that you found it useful in understanding the advantages of this special regime for the transportation of goods. Use this benefit from the Federal Revenue Service for your international transactions!
Still have questions about how to access Siscomex? Check out our guide on this topic and learn how to use the country’s foreign trade system.